The Alleghanian. [volume] (Ebensburg, Pa.) 1859-1865, 1860-12-13

]
session, for the purpose Of increasing the rev.
| enue. In this aspect | desire to reiterate the
recommendation contained in my last two
| Messages in favor of imposing specific instead
of ad yalorem duties all imported articles,
to which these can be properly applied. From
| long observation and experience, ! am con-
| ylnced that specific duties are necessary both
| to protect the revenue, and to secure to our
manufacturing interests that amount to Incl
dental encouragement which unavoidedlv re-
| suits from revenue tariff. As abstract
/ proposition it may be admitted that ad val
Orem duties would, in theory, be the most just
and equal but if the experience Of this and
/ all other commercial nations has demonstrated
/ that such duties cannot be assessed and col
! lected without great frauds upon the revenue,
/ 1T is the part of wisdom to resort to specific
! duties. Indeed, from the very nature of an ad
! yalorem duiy this must be the result. Under
/ 1t the inevitable consequence is thai 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, and to this extent we are de-
frauded. The temptations which ad yalorem
| duties present to a dishonest importer are ir-
resIsubIe. His object is to pass his goods
through the custom house at the very lowest
valuation necessary to save them from confis-
cation. In this he too often succeeds, in spite
of the vigilance of the revenue officers hence
the resort to false invoices, one for the pur-
70 other cXpcdlents TO detraUd the Govern
ment The honest importer produces his in
voice to the Collector, stating the actual price
he purchased the articles abroad. Not so
WI tn the dishonest importer and the agent of
the foreign manufacturer. And here Il may
be observed that very large proportion of
the manufactures imported from abroad arc
consigned fer sale to commission merchants.
who are mere agents employed by the manu-
facturer. In such cases no actual sale has
been made to fix their value. The foreign
manufacturer if he be dishonest, prepares an
invoice OF the goods, not at their actual value
but at the very lowest rate necessary to escape
detection. In this manner. the dishonest i'm
porter and the foreign manufacturer enjoy a
decided advantage over the honest mrrcha Mt.
They are thus enabled TO undersen 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 con-
sclenuous merchants whose character. thro-
out the world, Is the pride of our country
The remedy for these evils Is to be found in
specific duties so far az this may be practical
bic. They dispense 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
no temptation to the appraisers of foreign
goods. who receive bat small salaries and
might, by undcryaluati0n III few cases. rem
dcrthcmselyes independent. Besides specif,
duties best conform TO the requisition in the
Constitution that no preference shall be riyen
10y any regulation OF commerce or revenue
To the ports OF one State over those of anoth-
er. Under our al Valorem system. such pre-
ponderanceS are TO some extent inevitable
and complaints have often been made that the
spirit OF the provision has been violated bv a
lower appraisement of the same articles AT one
port than at another.
An impression singuIarly enough prevails
TO some extent that specific duties are neces-
sarIIy protective duties. Nothing can be more
fallacious. Great Britain glorics in free trado
and Yet her whole revenue from imports is at
tile present moment collected under = system
OF specific duties 1t is striking fact in This
connection, that in the commercial trearv of
the 80 OF January, 1860, between Franceaud
England, one OF the articles provides that rhe
ad valorem duties which it imposes shall he
converted to specific duties within six months
from rs date, and these are to be ascertained
by making an average of the prices for sin,
months previous TO that time. The reverse of
the proposition would be nearer to the trr+b
because much larger amount of revenue
would be collected by merely convertipg the
al Valorem duties of n tariff into e0uiygIeDt
specific duties. To this extent the revenues
would be Increased, and in the same pronor-
ton the specific duty might be Diminished -
Specific duties might secure to the America,
manufacturer the incidental protection To /
winch he Is fairly entitled under a revenue
tariif, and TO TINS surely no one would object
ne trainers OF the existing tariff have rome
luriher, and III liberal spirit have diScrimi-
hateu IN favor OF large and useful branches of |
our manufactures, not 10y raising the rate of |
duties upon the importation of similar articles |
from abroad, but, what IS the same in effect !
py admitting articles free Of duty which enter
into the composition OF their fabrics Tpdar
the present system it has been often trutv rn- |
marked, that the incidental protection decrea /
ses when the manufacturer needs il most and /
increases when he needs il least. and consti
lutes sliding scale which ALWAYS opero+ns
against hln. The revenues of the country arc /
subject to similar tiuctuation. Instead of an
preaching steady standard. as would he tho |
case under system of specific duties tho
SINK anu rise with the sinking and rising pri |
ces OF articles in foreign countries 1t would |
not be dIthcuIt ior Congress to arranue a So |
TEN OF specific duties which would afford .d- |
dluonal stability, both to our revenue and our |
manufactures, and without injury OF Injustice |
to any interest of the country This miobt no |
accomplished by aSccrtaiuing the AVERAGE |
value OF any given article for Il series of yeaTs |
at the place OF expectation. and bv simply |
converting the rule of ad valoren dutr NO., |
II winch might be deemed necessary for rex
-ehue purposes into the form of specifc 6ut-
Such an arrangement could not iniure the |
consumer; If he should pay a greater amount
OF duty one year, this would be counterboI
anced by less amount the next and in tbo
eho the aggregate would be the same
REPORT OF THE TREASURY DEPARTMENT
desire to call your immediate attentio, 20
the present condition of tho Tr,,s,,,,-