Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1851-02-11
TUESDAY, FEBRuARY 4, 1851.
SEN ATE.

/ 4,
SENATE.
| SYSTEM OF APPRAIsEMESTs.
The Senate having under consideration the bill entitled
San 10 amend the regulating the apnraisement
imported merchandise and for other purposes the follow
ing remarks were made:
Mr.. HUNTER. Mr.. President, before the vote Is takcr
wish TO say few words in explanation of the amendment
The question before the Senate the amendment tn,
Committee Finance the bill Of the Senator from Massa
chusets r. Winhrop) This amendment is in fact sub
stute but 1t preserves the leading feature of that BILL
provides for the appointment of appraisers large with
ton somewhat different from those proposed in the ogina
BILL but contains other matters rendered necessary by
decison OF the Supreme Court The first section of thu
amendment provides hn in asceainng the foreign value
goods the appraisers shall take the value of the goods
place from which they last imported and according
their price at that tme This first section is drawn th
words Of the corresponding section of the of 1872
cept that substitutes the time and place of importation fo
the me Of purchase The section in fact gives the force
Of law 10 the circular issued by Secretary Walker in relation
valuations under the Of 1885, circular which has
been adhered by the various Secretaries The treasury who
have succeeded him. Such indeed has been the
practice under the of 1885, since has been passed.
this period during the of the last this
lar brought under judicial revision Judge Woodbury.
sitting In in Boston, (Feely Thompson and For
man, oveued that circular and his opinion has been
Gently sustained by the Supreme Court The result will be
that hereafter unless legislae in relation The subject
the foreign vue of goods will be computed the time OF
the procurement or purchase or at the place Of purchase and
time of Importation and not al the time and place of mpor
rnton has been heretofore DONE and proposed
This would give rise great inequality and open door,
perhaps very wide door, fraud All men experienced in
regard this testify alike. All the Secretaries of the
Treasury, Mr. Walker, Mr. Meredith Mr.. Corwin
tho opinion in regard the mode in which the foreign
value should be computed And when we come look at
the effect of substituting the value at the time and place of
purchase for that time and place which this bill proposes
and Mr. Walkers circular required find that throws
open very wide door fraud and calculated drive
importing business into the hands Of foreign merchants TINS
discriminating in favor OF foreign and against ni
porers.
you adopt the principle laid down by the Supreme Court
the ship might bring cargo from the place and
deliver il at the port But part of this cargo hav
ing been purchased when the vessel sailed and the other be-
FORE say thirty days. done with the iron in the
Thompson and Form1n the article purchas differ
ont times but delivered the moment would be subject
different ofduy. This would only produce great
inequality between and man. but would often afford
opportunity and temptation for fraud and make very diff
cult for the appraisers ascertain what the precise value
of these goods the time designated BY law for their esna
ton Let take by way OF illustration the Of port
wine in the warehouses OF London Wine have been
kept there improving and after having been kept three
years the importer according TO this decision would have
pay duty for according Its value the of purchase
when and thus although he sold old article
he would have great advantage another importer who
bought the article out Of the warehouse and paid for IL the
value at the time Of importation.
Again, il 10 adopt such principle Of valuation
this the manufacturer would in very many instances have
the advantage in carrying the import trade with
country and would probably himself of the largest
share for such mode Of valuation would discriminate In his
favor The manufacturer who has great quantity of goods
on hand and can wait, when the market Is olnted until
they rise in value according this decision could send them
the time of procurement ccious sale transfer them
consgnee of date when prices
lower He would thus have advantage the Aner-
importer which would, great extent throw the bus
ness of importation into his hands Sir show that
singular in this opinion beg leave TO read extract
from Dir Walkers circular In relation 10 this matter. In
laying down his exposition Of the law which he thought
qued goods be valued in The the first
ton of this amendmen, provides and in arguing against THU
other system which will be introduced by The decision Of The
Supreme Court, he says:
"Were II otherwise the law would prescribe kinds Of
values the in the first part the 10th section being
the date of the purchase and the other in the provis being h
dnto Of shipment The most enormous frauds also would b.
the consequence of such construction. Simulated fictitious
and antedaed purchases sut the period OF lowest price
would prevail extensively 10 the great injury Of the fair trade
and of the In TRUTH under such SYSTEM the whole
importing business would be thrown into the hands
the dishonest and fraudulent who would be willing produce
antedated fictitious foreign sales md that useful
merorous citizen. the honest and fair trader would b
thrown entirely Of the market. tie known present
at the commencement of this proposed eysen:iia ever
where the purchases not deemed by the parties audu
lent the person designing ~ import into the United States
goes to some prior purchaser who has purchased not Tor IN
portaon into the United States prior date when Tho
goods much lower in value and imports the goods r
the Of the first purchaser conserving to give certain
profit price the delivery here and thus deprves the reve
of the difference in vauca obtains us advan
tage the fair trader, who will resort such articles
II the duty of this Department declare that such
tce Is fraud upon the revenue and subjects the goods
seizure and conhscaton, and the parties committing the
fraud all the penalties prescribed by law and the uno
vigilance Is enJoned upon collectors appraisers and al
other officers of the customs, In taking all proper
detect and punish all who engaged in such auduen
practices"
know II is the opinion of the present Secretary of thu
Treasury that these views taken by Mr. Walker in regard
probable effects Of establishing such mode Of Valuation
that proposed were correct The Secretary believes
that unless pass this bill there will be ruin the best In
terests of the revenue and that it will be almost impossible
without II to the law fairly. But this ia the only
difficulty produced by everything the circular of which hav
been speaking According the Of 1923 goods purchas
ed elsewhere than the place OF Importation must be valued
according TO their price ut the place of purchase at the m
of importation. Need comment upon the intrinsic Difficult
ty of such mode of yauaonl
The decision of which have been speaking makes ad
dtonal amendment necessary the bill which has been
ported by the Committee Finance. The Supreme Cour
have decided that Is the duty of the appraisers henseve
examine and appraise goods and personally inspect Them
In so doing they have made il absolutely impossible will
the present corps OF officers that the goods be appraised
and inspected with sufficient dispatch for the purpose Of com
merce According the present practice and according
the unbroken usage understand Of the Department 70
some time past (ever since the of May go ls30 tn
appraisers appoint clerks called "cxamnersmcn who
skilled in the examination of particular articles One ex
aminss silks another coons, another woolens &C., an
when this examination is brought In the appraisers cet
10 It. and that is the certificate of apprasencnt which ha
been heretofore taken as evidence of the value and whc
the amendment proposed will deem 10 be sufficient
any thing bo gained By requiring tho appraisers
10 Inspect the goods Nothing that Can II the ap
p.aser were inspect all the goods personally II is mpos
sbe that his opinion could be reliable that of the e1
aminers whom these duties parcelled
account of their special skill and knowledge of the subject
show the necessary amendment OF wnlc
speak, may refer 10 Judge Woodbury. himself who delv
cred the opinion of the Supreme Court in Greedy Thomp
son and Forman and who having been himself cmnen
head of the Treasury Department familiar with tn
working of system. He said
'If officers enough TO perform these public duties do
exist should authorized, their duties examin
person should dispensed with of Congress
Ii would be much better it seems TO me, dispense wit
these duties by act OF Congress- will be proposed
an amendment which shall presently offer than nceas
the number OF officers SO much for that portion OF III
amendmen; which relates TO the in which the forcig
valuation is TO be taken
Of four appraisers large. II Is provided that hi
board Of appraisers large shall such duties of
prasemen as The Secretary OF the Treasury may direct
Secretary of the Treasury may designate and there in
junction with one merchant appraiser, try all
appeal in relation TO the valuation of goods. Heretofor
the of appeal have been tried By two merchant az
praser and when they differed The collector to decide
r.