Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1860-12-11

tariff during your present session. for the purpose
increasing the revenue. In this aspect, desire IL
reiterate tue reco.nen dation contained in my las
two annual messages in favor of imposing specific in
stead of ad vaorem duties on all imported articles tt
which these can be properly applied. From long OBJ
servatiOn aud experience am convinced that specific
duties necessary both to protect the revenue ant
to secure to our manufacturing interests that
of incidental encouragement which unavoidably re
suits from a revenue tariff.
As an abstract proposition it may be admitted thai
ad valorem duties would, In theory, be the most jus
and equal. But if the experience of this and of al
other commercial nations has demonstrated that such
duties cannot be assessed and collected without grea
frauds upon the revenue, then it the part of wisdom
to resort to specific duties Indeed from the very ma
ture of ad vaorem duty, this must be the result
Under it the inevitable consequence is that foreign
goods will be entered at less than their true value
The treasury will, therefore, lose the duty on the
difference between their real and fictitious value anG
to this extent we are defrauded.
The temptations which ad valorem duties present
to dishonest importer irresistible His object is
to pass his goods through the custom house the
ry lowest valuation necessary to them from con-
scation In this he too often succeeds in spite the
officers. Hence the resort to false invoices
one for the purchaser and another for the custom
house, and to other expedents to deraud the Govern
ment. The honest importer produces his invoice to
the collector stating the actual price at which he
purchased the articles abroad. Not the dishonest
importer and the agent of the foreign manufactures
And here it may be observed that a very large pro-
portion of the manufactures imported from abroad are
consigned for sale to commission merchants who are
mere agents employed Dy the manufacturers. In such
cases no actual sale has been made to fix their value
The foreign manufacturer, if he be dishonest pre-
pares invoice of the goods, not at their actual val
but at the very lowest rate necessary to escape de-
lection. In this manner the dishonest importer and
the foreign manufacturer enjoy decided advantage
over the honest merchant They are thus enabled to
undersell the fair trader and drive him from his
market. in fact, the operation of this system has
already driven from the pursuits of honorable com.
merce many OF that class of regular and conscientious
merchants whose character, throughout the world is
the pride of our country.
The remedy for these evils is to be found in specific
duties, so far as this may be practicable They dis
pense with any inquiry at the custom house into the
actual cost or value of the article and it pays the
precise amount Of duty previously fixed by law
They present temptations to the appraisers of for
eign goods, who receive but small salaries and might
By naturalization in few cases, render themselves
Besides, specific duties best conform to the requ-
son in the Constitution that mo preference shall be