The daily union. [volume] (Washington [D.C.]) 1845-1857, 1856-01-05


same time has only been $i55s2,25s As. This shows
that the necessary couI be raised by arn
upon imports without taxing those articles and II ia be
esed the proposed Of rs 30 per cent upon Them
would he levied more fairly and equally upon all sections
than ii of duty levied upon all mportauons
without discrimination An examination of the
eraed articles proposed to be taxed rom Is TO 20 per
would render IL obvious that thers 10 poprley IN
attempting to levy the duty upon them IS upon
The articles proposed Tor the Schedule because they
all Of general some being used IN one sec
lion and in another although some may be used 10
all
Ii may lie assumed that all duties certain extent raise
the price OF the imported article 10 the consumer ana when
similar articles are produced or manufactured IN he eoan
try imposing the duty the extent 10 which the TAX
price the bone article s protective although
revenue and protection, 10 the object OF the law
Therefore tariff should be levied upon articles not pro-
duced in the country imposing the tax unless for some
couneracling II may be, and no doubt u.s. often
the that the consumer does not pay the whole lax
the foreign producer rather than lose the market
submits diminished price and 10 often the case that
reduction Of duty does not diminish the price to the con-
when the supply is not more than sufficient for
the markets Of the world when export duty Is inn
posed equivalent, nearly So the reduction and
duty imposed upon the foreign article 10 often affected BY
the state Of the currency particularly when u Is mixed
OF gold and silver and bank notes.
Congress had the control Of the currency Of the United
Staestha ia say could prohibit the substitution Of
bank notes for gold and silver In payment Of debts and
commercial transactonsthe imposition Of duties by Con-
gress would have the effect to leave the home market to
The home article the extent to which the tax prohibited
the import Of the foreign article, or raised its price
An examination of the several tariffs enacted in this
country In connection with the increase Of banks banking
cnptal and banknote circulation will afford evidence that
the increased duty has almost In every instance to some
extent been couneracted within short time by the in
creased circulation OF bank notes
The United Hiates with its mixed currency Of gold sill
M panR ss ma and IN the gem
eral bad market for the sale Of ownthe foreign
article taking the gold and silver the better part Of
currency with the increased price given By banknote
circulation and raising productions TO such price as
not TO allow of their exporauon unless IN times great
foreign demand.
lii connection with modification OF the tariff in my
first and second reports repeal of the fishing bountes
was recommended for the stated m the first report
perfect knowledge Of the operation Of the act sat
isles me that many foreign enjoy its benefit and
that is oiherwsc fruitful of frauds the treasury and
fails operate nursery for American seamcn The
repeal OF the act is again recommended 70 the consdera
The reports q the Prst Second Third, Fourth, Fifth,
and Sixth Auditors Of the Treasury the First and Second
Comptrollers the Commissioner OF Customs who acts as
comptroller OF the collected from Gpsoms the
Treasurer Solicitor and Register of the Treasury accom-
panying this report and marked from 81 TO 49, inclusive
give satisfactory statement Of the condition ana opera
port In my first report it stated that the lat OF
April 1853 there was $l3252ll54 80 outstanding bal
ace on books Of the treasury and that TO the date
Of that report the amount had been reduced to
and my second report stated the same up 10 It's
date had been reduced to $275s3l48 o. Since mylast
the sum OF $2a739 l3a al which includes all outstanding
the books OF the treasury from The Organization OF the
the present time Of this 10 80
is under Judgment and $29l0306 SO IN suit not reduced
to Judgment leaving the sum of $l252352O 10 in the
of adjustment and collection 80 far as the same is
colecbe by the action Of the Auditors and Comptro
lers, respectively, in charge.
The department has made and Is making, efforts to
force the collection Of these outstanding balances and for
that purpose has restored the former practice OF having the
collections attended BY the Auditor and Comptroller
hose duty it ia settle the accounts in which these bal
arise considering tbs 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 exonerang the Auditors and Comptrollers
from the duty OF seeing that the suits are duly
collections made and the accounts closed on their books
The Solicitor OF the Treasury held TO be ocia aid In
the and defence 0f sns under the direction OF
the executive department in which the litigation arises
letter from the TO the President and his order
No 49, upon the subject accompany this report and place
the business OF the Solicitors Office in connection with the
executive departments ia the proper light for the
consideration of Congress. etNtt t& -sA &
The system of accounting at the treasury OF the United
States is that of accounting in action of account in
suit law suit in equity by reference TO account
in chancery with without instruction as
the parties and deem necessary for full exhibit OF
the facts The accountant master states the account
for and agans the parties paiutH and defendant and
makes report in writing of the items allowed and dsa
lowed with reference the evidence and the law appies
BILE The The parties appear before the accoun tant
MASTER Ia person or BY attorney aud furnish the ev
dence relied upon and also references to the law The
practice is to file the and report court and give
day the parties TO except which is done In writing and
afterwards heard by The court and she excep
tons sustained overruled and judgment decree regn
ary entered The pursued where cxcep
tous filed The court has power 10 recommt the case
the another accountant or master for restae
ment of the account upon such principle as Is thought
eual for justice between the parties Before Judgment
Decree tse and reports are Examined and
considered by The court from which an appeal or writ OF
generally allowed to tribunal composed OF other
judges whose office Is adudge that have had the
inferior tribunals The peiuts ruled In these
at law and in equity are preserved In printed re
ports and Important ia establishing the construction
OF and conract and the principles OF the common
law the principles of equity rules Of evdenrs and practice
for the guide of in analogous
The in the treasury make their stated
upon the evidence produced by the claimant
required to account who acts in or by attorney
The under the authority Of the Auditor
for the United States in the ascertainrnen OF all counter
demands se,os which the United States have against
the party and takes the necessary proof TO establish the
same and coun,erval the proof OF the claimant
counting party.
Tue st question for the decision of the accountant
when claim account Ia presented H. whethar under
the of Congress establishing the authorship 10 which
he Is attached the presented 10 under ts Jurisdiction
IN whole in part? The second the sufciency Of
the returned under the law and regulations the
esay of the items claimed and the suiciency of the
proof offered. The third what demands set-ofs the
ing aud the proof sustain the same In the progress Of
his work the counses with the chet OF bis dr.
vision with the Auditor. tEe
When The account is stated Ii should be accompanied
by written report succncy stating the items charged
against the claimant party accounting and the credits
allowed referring the aw and regulations that govern
them and the proof that sustans the should also
a l.~.tl - L. -