Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1858-12-10

country UO1Il WHICH IL ~ DIuueHi ihc hA<S
upon which he is to make up his Judgment are
lst The prices current which every CONNER
cial community supplies. I'd. The information
to be derived from the communications of con-
sulS and other commercial agents. Sd. The in
voice of the importer. made under oath. and
also made in view Of heavy penalties incurred
for fraud and under valuation. 18th. \ com
parison of the invoices Of the various importers
engaged in the same business, and not unirc-
qucntly OF the same data 9TH. The expert
cnce derived from daily examinations Of the
character value, and price OF the article.
These. with other ordinary channels of i'll
formation common To the public, furnish. 1t
would seem. ample means for the correct and
faithful discharge Of the duty.
I The additional element of cost and charges
of shipment cannot he calculated with the
same certainty. Il, however. constitutes a
small portion Of the dutiabic value and the
experience of the appraisers will enable them
to guard against any serious injury from that
quarter. TO substitute for this plan & home
valuation. would h. 20 require the appraisers
to ascertain he value Of the article by an i'll
quiry into its value at the port Of importation.
In what manner shall hc proceed to do 50: He
must take the price current OF III. market,
furnished in the ordinary mode. and such i'll
formation a. he can gather from his inter
course with commercial men, and his know
ledge Of the trade and business Of hi, port.
The result would be- that the duty levied on
the same article world hc different in the dii-
irrcnt port, Of the country; ard this would
happen. though the appraisers might discharge
their duty honestly and faithfully. Such
would be the case under the most favorable
view ol the subject: hut we cannot close our
ewes TO the fact that the adoption Of the Svs
ten Of home valuation wou', inevitably lead
10 difficulties and EMBELLISHMENTS.
IL would become the interest Of importers
to control the market value at their rc>pcc-
tive ports, with view 10 the amount Of duty
to he paid By them. In what manner, and TO
what extent. combinations for this object would
be made. especially At the smaller port-. IT Is I'M
possible to anticipate. The men who are cna-
hlcd to cva,lc the pitscnt law, and dcard the
treasury in spite of IT, restrictions, and with
the checks now thrown around them, would not
find it difficult to establish. when il suited their
purposes, Il fictitious market value Tor the most
if not all of our ports. Ii the appraiser, coli
WINGED that by such combinations. or other
means, fraud was attempted should fnd Il
necessary to ascertain the bona Hl> market
value his most efficient means OF doing 20
would be to 20 to the SALINE sources "t lniorna-
ton that he now uSc> lie would be compel.
led then rs now, to look 10 the foreign market,
and the cost and charges Of shipment, but he
would be- required 10 extend hi, investigation
TO the other elements which 20 TO make up the
home value OF the article After aserrlaining
the dutiable value Of the goods as al present.
he must ascertain the Insurance, the freight,
the profits Of the importer; aud, adding all
these together. with the amount Ol dity to be
paid. he would arrive IT the home market value.
To my mind this process would constitute the
faircst and safest check against fraud. Is,
however all these elements. except thc rate oi
duty, would differ according 70 the different
modes Of transportation Ia the different ports
it leads in the end 10 the same Objectionable re-
suit which have already considered. Not only
so, but each new element entering into the cal
cnlalion adds to the difficulty Of a>ccrtaniaS
the true value and opens ncw door for i'm
position IT, as charged, We cannot ascertain the
value Of All article in Il foreign market. and the
cost of putting it on shipboard, ii would be still
more difficult TO find out not only that. hut the
additional amounts reinsurance, freight, and the
profits Of the importer. Ia this view Of the sub
icct it will be perceived, that the change is obec.
tionablc for two palpablc reasons. l. by in
cyitably causing different valuations Of the
same goods at the different ports; thus yioa-
ting both the spirit and the letter Of the Con-
stitution which declares that "al duties. i'm
posts and duties, shall lie uniform throughout
the United States. and that mo prefer
ence shall he given Thy any regulation
of commerce or rercnuc) to the ports Of
one State over those OF another Though
he NAV not be able under any system
to have the same precise valuation in every
port, vet that one which most nearly approx
mates to it should he adopted. ,. \ second
objection is, that so far from preventing
existing frauds. it offers greater opportunities
for fraud than the present law
Ii is sought 10 avoid these difficulties and
cmbarraSsments by making the market price at
New York the standard of value. and to levy
duties not only there but throughout the
United States upon that basis. do not see
that it meets the objections which have been
presented against the system. The same dam
ger of affecting the market prices by improper
combinations would exist. 1t would be At
tended with like difficulties iii reaching the
true valuation of merchandise The appraiS-
crs at other ports would encounter the same
attempts ut fraud and under valuation. without
possessing equal means OF detection. Its opc-
ration would be unequal and unjust; the I'M
porter at New York paying a duty upon the
real value Of his merchandise. whilst at all
other ports he would be required to pay upon
fictitious value: rs the actual value OF an article
in New York on one day would often be very diff
fcrcnt from its actual value in New Orleans ami
San Francisco on another Or even the same
day. The importer at New York would pay
his duty upon the real value OF his goods at the
time hr receives them. whilst at all other pla-
ces he would be required to pay upon tictl.
tious value asccrtaincd nj some previous period
atanothcr point. These objections would seem
to he sufficient to reject the proposition, nut
the impractcabllity Of working such plan is
conclusive against it. The difficulty Of ascer-
tanning in Boston. Philadelphia. Charleston.
New Orleans and other points upon the At
lantic and Gulf. the market value Of mcrchan-
disc in New York would be great; but when
the ruic is extended to the Pacific. It's enforce
mcnt would he not only vioativc of the conStl-
tutional provisions to which | have referred,
but Of every principle OF justice and equality.
Adhcring to the principles OF the present
tariff act wond recommend such changes As
will produce the amount required for the pub
lie service In accordance with the suggestion
contained in ms last annual report, recon-.
mend that schedules {. b, T. g.. II. be raised
respectfully to %, %. 10. 10. and five per cent.
sec no good reason for having departed in the
act Of 1857 from the system oi decimal divis-
ions. The present state Of things affords ii,
opportunity Of correcting the error. This
change will increase the revenue from customs
81, s0o.o upon the basis Of the impoTtations
of the last fiscal year.
To raise the additional amount needed will
not require al increase of all the rates Of duty
of the present tariff! twill become necessary.
therefore, to select certain articles to be trans
f.rrcd from lower to higher schedules. In
making such changes the true principles
governing the imposition Of duties for revenue
should be kept in view. and such discriInina-