Daily national era. [volume] (Washington, D.C.) 1854-1854, 1854-05-24

proposed 10 be included in the new schedule and
particularly iron aud manufactures of iron, and
cotton aud WOODEN fabrics, are used 10 about the
same extent according 10 the circumstances of
the people, in all the States and Territories, and
the tariff or tax, falls equally and fairly upon
all sections il is possible 10 raise revenue from
customs. The statement No. 35 shows what the
annual revenue upon these articles has been for
the last eight years and that the average of the
last live years has been S35 1900, 3l3 25, whilst the
average of the annual revenue from all other
articles, except ia schedule A, for the same time,
has only been SIS, 762, 25S as. This shows that
The necessary revenue could not be raised by
tariff upon imports, without taxing those articles;
and II Is believed the proposed tax of 23 or 80 per
cent upon them would be levied more fairly and
equally upon all sections than if one rate OF duty
was levied upon all importations without dlscrimi-
nation An examination OF the non.enumeraed
articles proposed 10 be taxed from 10 10 20 per
cent would render II obvious that there is pso-
prieiy in not attempting 10 levy the same duty
upon them upon The articles proposed for the new
schedule, because they are not all Of general
use, some being used in one section and some IN
another, although some may be used in all
IL may be assumed that all duties, 10 a certain
extent, raise the price of the imported article 10
the consumer; and where similar articles are pro-
duced or manufactured in the country imposing
the duty TO the extent 10 which the tax raises the
price OF the home article, il is protective, although
revenue and not protection is the object of the
articles not produced in the country imposing the
tax. unless for some counleracting reason. II
may be- and no doubt is often the case that the
consumer does not pay the whole lax-as when
the foreign producer, ratherihan lose the market,
submits 10 diminished price; and il is often the
case that reduction of duly does not diminish
the price 10 the consumer-as when the supply is
not more than sufficient for the markets Of the
world, or when an export duty is imposed, equiva-
lent, or nearly SO, To the reduction; and duty
pnpn sod "a. .,,I
by the stale OF the currency, particularly when it
Is mixed one OF gold and silver and bank notes.
Ii Congress had the control of the currency of
the United States, that liz TO SAY, could prohibit
the substitution OF bank notes for gold and silver
in payment OF debts and commercial transactions,
the imposition OF duties by Congress would have
the effect Ia leave the home market 10 the home
article 10 the extent 10 which the tax prohibited
the import of the foregn article, raised lis
price.
An examination of the several tariffs enacted in
tins country, in connection with the increase OF
banks, bank king capa and bank note circulation,
will afford evidence that the increased duty has,
almost, IN every instance, 10 some extent been
counteracted, within short time, by the in
creased circulation Of bank notes.
The United States, with its mixed currency OF
gold, silver, and bank notes, has been good
market for the sale of foreign productions and
manufactures; and, in the general, bad market
for the sale of our own-the foreign article taking
the gold and silver the better part of our currency,
with the increased price given by our bank note
circulation, and raising our productions 10 such a
price as not TO allow of their expectation. unless
in times Of great foreign demand.
In connection with modification of the tariff
in my first and second reports repeal Of the fish
ing boun,ies was recommended, for the reasons
stated in the first report more perfect know
ledge OF the operation OF the act satisfies me that
many foreign seamen enjoy its benefit, and that il
is otherwise fruitful frauds on the treasury, and
fails 10 operate as nursery for American sea-
men, The repeal ofthe act is again recomme nded
10 the consideration of Congress.
The reports of The First, Second Third Fourth,
Fifth, and Sixth Auditors of the Treasury, the
First aud Second Comptrolers. the Commissioner
of Customs, who acts Comptroller of the reve-
nue. collected from customs, the Treasurer, Soil
cllor, and Register of the Treasury, accompanying
tins report, and marked from 81 10 As inclusive
give a satisfactory statement Of the condition and
operation OF their respective Offices since the dute
OF my last report. In my first report il stated.
that on the LIST OF April, 1858, there Sl32 521
154 90 outstanding balance on the books of the
treasury and that TO the date of that report the
amount had been reduced TO Sl02, 02l $40 SO and
my second report stated the same up 10 its date,
had been reduced 10 S27 5S314S Ga. Since my last
named report this balance has.been still further
reduced to the sum of SOL 739 SO d. which in
cudes all outstanding on the books of the treas
ury from the organization of the government 10
the present time. OF this sum SO 304, 706 80 is
under judgment, and S2,9l0,306 SO in suit not re-
duced 10 judgment, leaving the sum of ST., 523,.
gu ~ IN the course OF adjustment and collection
so lar as the same is coectablc, by the action OF
the Auditors and Comptrollers, respectively, in
charge.
The department has made and is making
efforts TO enforce the collection of these outsand-
ing balances, and for that purpose has restored
the former practice of having the collections at
tended 10 by the Auditor and Comptroller whose
duty II Is 10 settle the accounts in which these
balances arise, not considering the establishment
of the Fifth Auditor agent of the treasury for
The collection Of these balances, followed by the
substitution Of the Solicitor for the agent as ex.
GENERATING the Auditors and Comptroers from the
duty OF seeing that the suits duly prosecuted,
collections made, and the accounts closed on their
books. The Solicitor of the Treasury is held 10
be an official aid in the prosecution and defence OF
suits, under the direction Of the executive depart
ment IN which the litigation arises. letter from
the department 10 the President and his order,
NO ~, upon the subject, accompany this report,
and place the business Of the Solicitors Office in
connection with the several executive depart.
ments IN the proper light for the consideration OF
Congress
The system of accounting at the treasury OF
The United States is that Of accounting in an ac-
ton OF account in suit law or n suit in equity,
oy reference 10 an accountant or master in chan
Gerry, with or without instructions as the parties
ana court deem necessary, for full exhibit of the
facts. The accountant or master states the ac-
count, for and against the parties plaintiff and de-
PENDANT and makes report in writing OF the items
allowed and disallowed, with reference 10 the evil
dence and the law applicable 10 the same. The
parties appear before the accountant or master in
person or by attorney, and furnish the evidence
relied upon, and also references 10 the law. The
practice -. TO file the and report in court
and give day 10 the parties 10 except, which is
done in writing, and afterwards the case is heard
blythe court, and the exceptions sustained or over.
ruled, and the judgment or decree regularly en-
Tered. The same course is pursued where no ex-
ceptlons are filed. The court has power TO recon-
mt the case 10 the same another accountant or
master for re-statement OF the sccount upon
such principle as is thought essential for Justice
between the parties Before Judgment or decree
these accounts and reports are examined and con-
sidered by the court, from which an appeal or
writ OF error is generally allowed TO n tribunal
composed OF other judges, whose Office is 10 ad-
Judge cases that have had the action Of inferior
tribunals. The points ruled in these cases. at law
and ~ equity, are preserved in printed reports
and are lmPortnntin establishing the construction
OF statutes and contracts and the principles of the
common law, the principles Of equity, rules of evi-
dence and practice for the guide and in restraint
OF courts in analogous cases
The accountants in the treasury make their,