The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1860-12-14
iden, to assemble full Congress, to meet
the emergency.

clhl necessities Ot the governments VIII
require modification OF the tariff during
your present session, for the purpose Of
increasing the revenue. In this aspect, l
desire 10 ieiterate the recommendation
contained in my last two annual messages,
in favor Of imposing specific, instead Of
ad valorem duties on all imported articles
TO which these can be properly applied.
From long observation and experience |
am convinced that specific duties are nee
essary, both TO protect the revenue and 10
secure TO our manufacturing interests that
amount Of incidental encouragement
which unavoidably results from revenue
tariff.
AS an abstract proposition ii may be
admitted that ad valorem dulies would. in
theory, be the most just and equal. But
il the experience Of this and all other com.
mcrcial nations has demonstrated that
such duties cannot be assessed and col.
lected without great frauds upon the rev.
enue, then it is the part of wisdom TO
resort to specific duties. Indeed, from
the very nature Of ed valorem duty this
must be the result. Under it the inevi
table 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 the
real and fictitious value, and 10 this extent
we are defrauded.
The temptations which ad vaorem
duties present TO dishonest importer are
irresistible. His object is TO pass his
his goods through the Custom House at
the very lowest valuation necessary TO
save them from coniscalion. In this he
too often succeeds, in spite of the vigilance
Of the revenue officers. Hence the resort
10 false invoices, one for the purchaser
and another for the Custom House. and
other expedients to defraud the govern
ment. The honest importer produces his
invoice to the collector, stating The actual
price at which he purchsel the articles
abroad. Not SO the dishonest in. porter
and the ager; of the foreign manufac-
iurer. And here il may be observed that
u very large proportion Of the manulac
lures impor ed from abroad are consigned
for sale TO commission merchants who are
mere agents employed by the manufac.
turers. In such cases no actual sale has
been made 10 fix their value. The foreign
manufacturer if he be dishonest prepares
au invoice of the goods, not at their actual
value, but at !he very lowest rate neces-
sary 20 escape detection. In ihjs manner
the dishonest importer and foreign man
ufacturer enjoy decided advantage over
the honest merchant. They are thus en-
abled to undersell the fair trader, and
drive him from the market. In fact the
operation of this system has already
driven from the pursuit OF honorable com.
merce many Of that class Of regular and
1 conscientious merchants, whose character,
throughout the world, is the pride of Our
country.
The remedy Of these evils is to be
found in specific duties, SO far as this may
be practicable. They dispense with any
inquiry at the Custom House into the
actual cost or value Of the article, and il
pays the precise amount Of duty previ-
ous!y fixed by law. They present no
temptations TO the appraisers Of foreign
goods, who receive but small salaries. aud
might by undervaluation in few cases
render lhem> >elves Independent.
Besides, specific duties bes. conform to
the redusition in the Constitution that
"no preference shall be given by any reg
ulation Of commerce or revenue 10 the
ports OF one Stale over those of another"
Under our ad valorem system such pref.
erences are TO some extent inevitable, and
complaints have often been made that the
spirit of this provision has been violated
by lower appraisement of the same ar.
liclcs at one pert than at another.
An impression. strangely enough, pre-
walls TO some extent that specific duties
are necessarily protective duties. Nothing
can be more fallacious. Great Britain
glories in free trade, and ye. her whole
revenue from imports at the present mo-
ment is collected under system Of spe-
cifc duties. 1t is a striking fact in this
connection that. in the commercial treaty OF
23d Jannary, 1860, between France and
England, ono of tho articles provides that
tho ad valorem duties which II imposes shall
bs converted into specific duties within six
: months from its date, aud these arc 10 bt
, ascertainei by making an average of the
prices for six months previous to that time.
. Tho reverse of tho proposition wOnld bC
uDuTcI ~ tuO uoOhuso - thuSh io' bS'
amount of revenue would be collected by
merely converting tho ad valorom duties o.
u tariff into equivalent specific duties. To
this extent the revenue would bo Increased,
} and in tho Same proportion tho specific
, duty might be increased.
Specific duiios would secure to the Amer
lean manufacturer tho incidental protection
to which he is fairly entitled undor rov
onue tariff, and 10 this surely no person
. . would object. The trainers of tho existing
! tarilf have gono further, and in hbera
D spirit have Disseminated in favor of large
and useful branches of our manufactures
no, by raising tho rate of duty upon The
importation of similar articles from abroad
Q but what is tho same in effect, by admitting
= articles free of duty which ontor into the
a composition of their fabrics.
!, Under The present system 1t has beor
q often remarked that this incidental pro
u lection decreases when the manufacture
:, needs il most, aud increases when no necd
} il least, and constitutes sliding scale whiol
l. always operates against him. Tho revenue
of tho country arc subject to similar tiuotu
6 alton. Instead Of approaching stead
G standard. 40 would DO tho case under
i system of specific duties, they sink and ris
}. with tho sinking and rising prices of article
- in foreign countries. IL would not b
, difficult for Congress 10 arrange u systom O
- | H., ,ynulH uR nd uhfliiinnu