Weekly national intelligencer. [volume] (Washington [D.C.]) 1841-1869, 1852-07-10
THE LATE TREASURY CIRCULAR.

/, THE LATE TREASURY CIRCULAR.
FROM sSw YORK JOURNAL or ooxnEacx
IMPORTANT TREASURY CIRcuLAR. We Published q few
days since notice Of the decision Of the Supreme Court
OF the United States adverse the construction which
the Secretary Of the Treasury had put upon the law
gard 70 allowances for tare, leakage &c. imported
merchandise Under that decision the Secretary Of the
treasury has issued circular to Collectors which
tans some extraordinary Instructions and lays down the
principle that no money will be refunded those from
whom i was wrongfuy exacted under his msinerpreta
uon OF the law unless il paid under protest There
90 attempt made to sustain this position by an extract
from tne opinion of the Judge in giving the decision
ierred TO- and we therefore publish the opinion deli
that may be seen how far it is from sanctioning
the course which the Secretary has taken The Judge
nolus very properly, that swhere protest is made
the duties are not Illegally exacted legal sense of The
term that Is, the person paying without protest could
not orag saa to recover but the Treasury Department
has always recognised the justice Of reundng all cases
Where the duty has been overcharged whether il
paid under protest OF not.
law was passed August 9th, 1916, authorizing the
secretary Of the Treasury to pay back all thus
wrongfuy received; and the distinction now made be-
tween parties paying under protest and those who Welded
20 the Secrearys decision supposng that he was right
ana thus paid the without protest. is cacu
ateo expressly to encourage litigation and controversy
between merchants and the Government The case, d.
vested OF its techncaities, is very plain one and is
simply thus Certain merchandise Ito take one example
Of many shipped for this port leaked the voyages the
Secretary insisted that the importer should pay the duties
on the quantity originally purchased the merchant
wanted to pay on the quantity actually landed The Sc
cretar having the power exaced the duty according
his opinion; and, there way Of successfully
questioning his authority Judicial proceedings ali
the importers continued to pay the amount claimed while
the trial progressing After carrying the case to the
Court Of highest resort with worthy Of
better cause the Secretary is compelled at last to
himself in the wrong One would suppose that now those
who have waited patiently would receive back the
amount which was wrongfuly exacted of them
The Court OF course can only interfere where legal
claim to redress has been established by protest. but
Congress has authorized the Secretary to be more Just
The latter however, he had personal feelings to
y refuses to avail himself of the permission of Congress
and contrary to the custom heretofore in vogue and
violation Of the planest dictates Of justice, cuts off
large class Of importers from their rightful Dues solely
legal quibble thus awaiting himself of his own wrong
His is than plea of usury by party who
has been accommodated with loan and it has excited
feeling of strong indignation throughout the community
| Messrs. EDITORS: The preceding remarks on the
late Treasury Circular are from the New York Jour
nal of Commerce of the I'd instant
Tie merits of the case are very palpabe. Con-
gres has authorized the Secretary of the Treasury
to refund duties which may have been illegally ex-
acted, and the Supreme Court has decided that
when duties have been paid without regular pro-
test they have not been Illegally exacted; and the
simple question is, whether this decision as to the
Interpretation of the law is binding on the Secre-
tary or whether he should take the responsibility
by giving different Interpretation to the law, and
disregard the opinion of the highest tribunal known
to our Constitution and Laws
The Journal of Commerce assumes the latter
ground, and pours out its abuse upon the Secretary
dor Its language warrants the application Of that
term to it) because he will not wfuly devate from
the plain path Of his duty and disregard the decision
of tribunal to which all are boundto render obedience
As to the public indignation which the Journal audes
existing the subject of this circular it probably is
not to be found out of its columns and its auson
to personal feelings the part of the Secretary simply
absurd The idea that personal feelings should have any
governing action in Of this nature is Of ITSELF abb
tracty supremey ridiculous, and particularly when it
would be so impossible know whose interest would be
implicated by it, with great probability that it would
affect njurousy greater or less number Of the personal
friends of the Secretary, and the certainty that it would
so, in great majority of the cases, political friends
from the notorious fact that large portion of the
camille community belong to the Wing party
The Journal asserts that the Secretary attempts Il
maintain his views by quoting from the decision of the
Court but that the latter far from sanconng the po-
sitOn Of the Secretary the necessity of protest in
order the of duties In order to show
the fairness and correctness of this assertion on the
Of the Journal the following is given from the
decision, and is quoted in the circular: ,, ..y.s.
g In order that the opinion of the Court may not be
misunderstood, that when speak of duties illegally
/ exacted the Court to confne the opinion to
cases like the present in which the duty demanded
paid under protest. stating specially the ground of
objection Where such protest is made the duties
illegally exacted in the legal of the term for
the law has confded to the Secretary of the Treasury the
power of deciding in the first instance upon the
Of duties due the importation And if the party ac-
quesces and does not by his protest appeal the judi
cal tribunals, the duty paid is illegally exaced but
which the law has confded the power Of deciding the
question. fr sts*tM t
Money is often paid under the decision of an inferior
without appeal, under the construction of Law
which is afterwards in other case in higher and
superior court determined to have consruc
ton but money thus paid is illegally exacted Nor
duties illegally exacted where they are paid under
the decision of the Collector sanctioned by the Secretary
Of the Treasury and without appealing from that de-
cision to the judicial tribunals by proper and legal
protest"
As the assertion Of the Journal that the Secretary
takes advantage Of his wrong in refusing to refund
duties paid under his Interpretation Of the law it
sufficient reply to refer to the language Of the Supreme
Court the subject What the Journal says on the point
amounts to this that inferior court takes advantage
Of its wrong when 1t enforces one Of its decisions
from which appeal had been taken and the Secretary
proposes to enforce such decisions under the arto
ry and mandate Of the Supreme Court Of the United
Ca " s. = III +.