New-York daily tribune., 1858-12-07
NEW YORK DAILY TRIBUNE. TUESDAY, DECEMBER T. 1855


B. fond 20 ex'-tao' oC'y tui'C -. last - stsr.,
lat darn. tie wtor Ic-o Cf le xsruc, of The pre
80 system AZ Kan us'o- o. orr x,H-'s ard n
p'r's .ss W he srtn by it.crvaoe 20 rgh'e q rr d
sers- ~ yes's vii low 'hat spch l. no, ite case.
T, Tar d u lSii was IL oscrs'iou o,sf tn years.
Darn ;Ls. pei'.i tis slo'c amount ~ orr s,por,s
Rs-s 5l- 81 81 Hni our imports during the sage
Ylli.d ans u-.ti tu g. ..in3-S T.e siv cate. ii
@ n NA'1at 90 lave "a s- 40 i5e error by cordna
tb.ir G, nIa:.sor ,r 4 limited lnib.r Il ,ears.
1te general Tesu. wli,h / have stated iuciostes
q e. frauds have been plsc'c. upon tire revenue.
il II owing 20 cur p, u, az yauiem yst, Thi-
III! teE .'onl pstis"n 4 the tNoorfs aQi m
- ca,re Ire operation Of the r.ra -, " '-.-
f'. &c disi'rgt ',liue h,s'r7s - which were
sTtCfc a. ~ n.nna'i valuations. Ss, IN opera.
iior HesT forr N-st- DUNG that time oX 1or's
suoul ted 20 -S Isl 6is, and our imports to sli2
l3J,ls5. II the ergumeT; drawn frcm tie excess Of
t1i'ls over lCtr b. correct, th's statement would
indicate that greater frauds hay, been committe I
uIttr 1auf at specific duties than uncer the al va
loren act ot $50. Ii, hoSeYeT. i b, true that frauds
mite GO UudeT cur preseLt system to the eXteut
Chf-Ccr vii change to home vaiuS lou prevent the
eVNl To iur,h satisfactory answer 20 tbis inquiry,
Il VII be llt ,tr 10 xsnie the maprt of asceriauu
duii6he va'ue q mn L under existing Ia vs. sud
v ~ would be- qUired to be done urd,r the proyo.ed
Chsrge. A, prese,t the appraiser Il called upon 70
ltau value of q article iu the princp mar
keis of the Comtry from which il i hruugh,. The
ohia Uptn which he j. To make up lii ind luion' are
/. lit pic, current vl.ch every commercial com
Huiity supplies. =. The Information q be derived
i!' m the conn unicHiors ot cuusu.s aud other cant
lCial sstrts g. The iGvcce Of the importer, made
under OATH aic sso naoe 10 view of heavy pcual,ie.
incurred for fraud ard under vaiu4'on l. 4 ccm.
paTsou If The isyuees OF the various importers
gseeo in tle sane busluess ard not uLfcrquenu, vi
tie date. =. The eXperei ce derived from daily
EXAMINATIONS OF the charactcI value and price U the
srtiCle.
Trese, with ether ordirary channels of Information
coma H. the pubic, furnish, II would seem, anp'e
uesrs for the correct aLd faithful discharge of the
duty
The sdiitior al e.ems ut Of cost aud charges Of ship
uert Canlot be calculated with the same certainty.
l.. however cor Il ue- smali portion Of the iutable
ysluc auc the eXpeiieIce d the appIast n vii euab
II, to guard against sly serious injury from that
thst quarter. To substitute for this plaa home val
ut;ion would be Ia require the appraisers to ascertain
the value Of the article by TN ioqury into s value Mt
the loT, % importation. In whst maoner shall he
proCted TO do So lie must tke the price current of
ihe m,sket furnished in the orciuary NODE and such
il formation can gather from his intercourse With
con mercal men, end hs kIowecge of the ira 10 aud
bus rt ttis port The rsult would be. that the
duty levied on tie same stlce would be different IN
tie diers pr of this country; add this would
isppeI tlou- h the appraisers might discharge their
duty honestly ard faithfully Such would be- the
case N der the most favorable view of the subject
but lot coe eyes To the fact that the adnp-
ton of the ys'em Of hone valuation would inevitably
lead TO d fiiculties and embaITassneDts.
It would become the iter,st of importers 70 control
tie make value al t1er respective pcrts ~th ys~
to Il amount d du tJ be paid by ttem. 10 wu6t
marner sad 20 what extent mbnsti0us furtls object
v oud be made especially at tue smaller ports II Is I'M
possible 70 anticipate. The men who are euabed to
wade Il lreseIt law, AID CeirHud the Treasury 10
spite of It's Restrictions, aud with the checks row
thrown ar una them, aogid not ind It olilicui. 10
establish, wh'n Il suited their purposes, fictitious
u erke value for the most If not all Of ports. Ii
the appraiser convt ced that 10y such con biaaons
oihtI ne Sus, fraud WAS attempted, shout inl y
10 ascertain the Bona tf market value. bis
II ieIt means ol d"iog would bc 10 go 10 The
same sources Of information that he NV usos. He
wUuli be compelled ieD as now 10 look 70 the foreign
market ard the cost and charges Of shipment but he
would be required to extend his investigation 10 the
other elements which - 10 make up the home value
of the brtice. Aef aiming the dutieble value
of the goods as at prescIt he must ascertain the in
nance the freight, the profits a tie importer; su
addiog all these together with the amount If diy 70
he pnic, he would aiilve ut tie home market vtlue
L, my mind this process woud constitute the tdrest
aud saf-st check agninst fraud. A. however, all
IN, sc clements except the rate Of du'y would differ
acc dngt the different modes OF transpotatl t"the
eIert ports il leads IL the end TO the came OBJ
tiorable result which have al eady considered. Mt
only so but each new element entering intO the
calculation adds to the difficulty Of asceTtainlos the
true value, al opens new door i'r imposition II,
Hs harged cannot ascertain the value OF an ar
iice in a foreign Market and the cost OF putting
IL on shipboaTd It would be s,l wore diihcllt
to find out not only hat, but the additional amount,
Of insurance, freight and tue profits OF the
importer. In this view Of the euhlrcs, it.
win be perceived that the change Is ohjec
tionsbe f. two palpable reasons. l by inevitably
ca usrg BIZ rert valuations Of the same goods al the
different ports, thus violating both the spirit and let
Ter of tie Constitution which declares that all du
:" ties rnpos,s and sban be uniform through
80 out the UIited Safes, and that mo preference
" shall be given by any regulaii,n of commerce or
rev'Iuej 10 TIE ports of one State over those OF
81 another" Tlonsh be may not be able under any
system 10 have tie same precise valuation IN every
poit yet that which m Il nearly approx nate, to
Il should be ADOPTED .. second objection il, that
50 far from preventing kissing frauds 1t oofs greater
o. portuniii,s for iraud then the pres"nt law.
II is sought to avoid these difficulties and embar
rae III ents by making the market piice at NeT-fork
The standard Of value and t. levy duties tot 0uy there
but throughout the UI!ted States upon thai basis.
90 not see thnt It meets the objections winch have
been presented sg' the sys Tue same danger
tons would exist. Il would be attended With Ike dit
fcalies in reacl ing the true valuation of mercan.
disc TIE appraisers at other ris womb encounter
the same attempts at fraud and uniervauat oU "it l.
out possessing equal means OF d'eoCOn IT, operation
would be uue qualeI uuu t. the importer at Neslvrk
ay ing 4 duty upou ne real value of his nefchandise,
vi lie It ali other ports be would Dc required to pay
upon fictitious value the ac,ual value ol an eril-
ce in New-Yoik on one day would often be verJ dlt-
ferent from It's actual value in NewOdeans a0d San
Fran cisoo other or even the same Gay. The i-
porter at New.York aould pay hi, dlty upon the real
valne of bis goods at the time Re receives them hle
g, all other places he would be required 20 pay upon
fictitious value ascertaired ct e previous period a.
sncther point. These OBJECTIONS would seem 10 be
sufcept y reject the proposition but the impra I'll
cubii'y OF working such plan is cohclu-ve against.
II. The difficulty of ascertaiDing 10 Boston, Poiatol-
phis Cbarlest"r New. 0rlsans and other points upon
tie AlsDiic aud Gulf the msiket value of merchao-
disc il Nea. York would be great bat when the rule
4 a. rFftFp0 Tftl u ! a.
no, opIy ylostiye Of the constitutions. provisions to
witch have referred, but oG every principle Of JUS
tlce ard equality.
Adhering TO the principles of the present Tariff act,
would recommend such changes az viii produce the
en- QUIT required fT the public service Ia accordance
Il al. L.