Weekly national intelligencer. [volume] (Washington [D.C.]) 1841-1869, 1852-04-03

ae heretofore subjected TO specific duties but upon which
vsierem duties are imposed by the act Of July 80 1896
Tilted An act reducing the duty Imports and for othe
purposes, reference shall be had values invoices Of sim
liar goods imported during that fiscal year, under such genera
sury-"
call this item in this civil and diplomatic bill sgni
cant and pregnant item for it only refers to- and
some extent revives the tariff of 1872 certainly as
values and invoices but what is more, it vested in Mr.
Walker then Secretary Of the Treasury the power
scrPon Of such general and uniform regulations (as "a
ad vaorems as he might think proper. Mr. Walker in
santy availed himself Of this plenipotent power and
order to levy high duties possible high ad vao
rens he not only revived what he could Of the tariff Of
but he great deal further into what the
Supreme Court of the United States subsequently decided
to be contrary to law He meant to balk the prediction
Of Wing prophets law law and he did do it in de-
nance OF law
ILLEGAL TREASURY CIRCULARS.
There are, Mr., Chairman-you as lawyer know--two
kinds of law, written and unwritten the statute law
such that Of July 80, and August 10, 1896 and the
common law, the law of prescription" The common
law of the Treasury Department is treasury code call
ed treasury circulars; and the tariff of 1876 was GO
ing operation, Mr. Walker began scatter them as
thick the leaves Of Vallambrosa The Treasury CODE
which issues its rescpts in Treasury circulars has
plenipoten for the time being than any statute
law The appraisers who inspect and examine imports,
and Judge of their values hold their Offices from the
Treasury and whatever the Treasury prescribes with
them is law Hence, when Mr.. Walker had in the civil
and diplomatic bill, or thought he had the power Of
prescription as to the ad valorems, and exercised that
power without restraint he became the law. This pow
err shall show you exercised with high hand from
December, 1886, up to January, 1851.
Mr. Walker himself began the first exercise Of the pow
er Of prescription in somewhat famous Treasury circu-
lar November 25 ls46 He quotes as if with exulta-
ton, the hitherto hidden item in the civil and diplomatic
bin. He dictates, also, the modes and manner Of ap-
praisements, TINS:
The principle upon which the appraisement is based is
this That the actual value of articles On the
last place Of shipment to the United States including all
cedng expenses duties costs charges and s
charges be embraced in fixing the vaua
ton and above the value Of the articles the place of
growth, production, manufacture,
1s The transportation shipment, and TERMS Shipment
with all the included from the place of growth pro-
dncon manufacture whether by land or water carriage
the vessel in which shipment made the United States
Included in these estimates is the value of the sack package
box crate h0gshead barrel bale cask can and covering Of
all kinds, bottles, jars, vessels, and demijohns.
I'D Commission at the usual rate but in less than
two and half per cent? and when there distinct broker
3d. Export duties including such duties places from
the place of growth productions manufacture the last
place of shipment to the United States.
"4th placing cargoes board ship including dray
labor bill of lading ghterage town dues and shipping
charges dock and wharf Dues and all charges to place the
article upon ship board.
discounts be allowed in any case except on
articles where has been the uniform and established usage
heretofore than the actual discount positively
The freight from the last place of shipment the United
States not to be included in the valuation and insurance is
also excluded by law"
Here the Treasury circular assumed that the principle
which the appraisemen is based is the actual value on
board ship at the place of shipment including all preced
ing expenses duties COSTS charges and transportation
The difference essential the of the United
States You will whether the duty levied the
actual value at the place of purchase or
at the place Of shipment Silks Or velyets purchased at
Lyons in France watches ewery purchased at &C.
neya, had yaue but when transported for shipment
to Hayre, subject it may be- to city duties, duties in
ternaona to costs and charges also of transportation
xl,a%o~
chased of the manufacturer in the interior of Germany
at forced auction sales, had invoiceone value at
the time of purchase but at the time and place of ship
men from great rise in value from other cause
the invoice ad vaorem would be altogether different
from what it at the start Here then, in one
Treasury rescript Mr.. Walker made tariff of his own,
and his appraisers in New York. Boston, and in every
custom house of course obeyed
This Treasury rescript followed by another July g.
1847 imperial far than its predecessor This
cular with stating that the twenty third and twenty
fourth sections of the tariff act of 1912 are in force and
gives the Treasury construction OF them:
This construction quote his crcuar) Of the Department
must be binding upon all who perform duties under these
laws from whatever their appointment or authority may
be derived and such decision there be appeal
cep the Judicial powers Merchant
selected by the Colectowere claiming their right consrue
the law for the circula The De-
parmcn notwithstanding the broad language and comprehen
ve authority conferred upon by Congress- feels bound
adopt construction the in
adudcatons Supreme Court of the United Sate
THE merchant appraisers were hushed at blow j
MT walker goes on 10 say uedLng OF the Chilli
ed to eimste the market value Of goods at the place
time of purchase:
The most enormous frauds would be the consequence Of
such construction Simulated fictitious and anedated pu
chases suit the period Of lowest would prevail exen
sye the great injury Of the fair trader and of the
In TRUTH under such system the whole importing bust
would be thrown into the hands OF the dishonest and
fraudulent who would be willing to produce antedaed c
foreign and that most useful and merorous ct
zen fair trader would be thrown entirely out
the 1t is known presenat the commencement
of this proposed where the purchasers
import the United States goes prior purchaser
who has purchased not for importation into the United States
prior date when the goods much lower in value
and the goods in the of the first purchaser
sentng give certain profit price the delivery here
deprivcs the of the difference in value and
obtains unjust advantage the fair trader who will
such articles II Is the duty Of this Department
declare that such practice is fraud the and
subjects the goods seizure and conscaon and the parties
committing the fraud to all the penalties prescribed by law
and the vigilance is enoned upon collectors appas
all officers of the in taking all proper
detect and punish all who engaged in such
fraudulent practices"
This circular the Secretary followed up by another Au
gust T. l84s in which he says:
Forced sales of goods in the foreign market at reduced
prices under extraordinary and peculiar circumstances cannot
be taken the market value of such goods When trade
is paryzed by revolution and sacrifices Of goods take place.
sales then made being characterized by the ordinary free
and healthy state of trade do not is conceived form
data for the establishment of actual market value in con-
temptation Of law"
There is sense and sound in all this but was,
will be in the end in violation Of law. The dam
gers the from changing all specific duties into
universal ad vaorems brought out yet another circular
December 20, lS48, in which the Secretary says
The of the 18th section Of the act of 30h of August
s42 in the appointment of merchant appraisers is evidently