The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-03-13

The New TaEf1-Inpsstsrs Must -
Everything Under Protest.
We printed a day or two since the resosu-
ton explanatory of the new Tariff act, and
have thus, in conjunction with the main act
published earlier, spread before importers,
manufacturers and citizens generally the new
rules for their guidance in business relations
with the Custom House. The Morrill, Tariff act
goes into operation on the first day of next
April, and if Mr.. Lincoln's new Custom House
appOintees can reconcile and make Ineligible
its absurd, ill-digested and conflicting pro-
visions, it will help to vindicate the wisdom Of
their appointments. The original act is mac
curate and inartistic enough; but the explar
natory resolution increases the confusion.
For instance, it directs that the provisions in
the twenty fourth section, respecting goods in
public store on . certain day, shall be stricken
from the act; while the section referred to con-
tains no such provisions whatever, or anything
relating thereto.
As whole, the new legislation on the tariff
is as unwise and lldigested as anything ever
enacted by Congress. The trainers of it start
with the announcement that the tariff of 1857
brings only forty-six millions of dollars annual
revenue, and that the government now demands
at least seventy millions for its operations; that
the average rate of duty under the existing
tariff is about fourteen and half per centum,
and that to secure the twenty millions Of addi-
tional revenue it will be necessary, on the
basis of the same amount of importation, to put
the average rate of duty up to at least twenty
five per centum. Mr.. Simmons, Chairman of
the Special Committee in the Senate an
nounced that to be his plan and purpose,
and that the twenty-five per centum was
to be on the value in the United States, which,
besides original cost, would of course include
freight, insurance, commissions, &c. The con.
trolling person among the trainers of the new
Tariff act thus frankly announces the scheme
of nearly doubling the present rates of duty.
This would be bad enough even If the rates
imposed on different articles had been plainly
and distinctly declared. AS it is, there will be
no end of wrangling, quarrelling and dispute
between the government and importers. For
an example-selected at random in the bill
take the twelfth section, imposing duties on
wool. 1t provides
On all wool manufactured and all hair Of the apa
goat and other like animals manufactured, the
value whereof at the last port or place from whence
ported the United States shall be less than eighteen
cents per pound, five per cent ad vaorem; exceeding
eighteen cents pound and not exceeding twenty
tnts pound there shall be levied collected and paid
duty Of three cents pound; exceeding twentyfou
cents per pound there shall be levied collected paid
duty of nine cents per pound.
This is the section relating to wool, and we
would like to know what duty under it wool
pays which costs neither more nor less, but pre-
cisely eighteen cents per pound.
Again, under section six, fine Spanish segars
are made to pay duty Of fifteen per centum;
common segars duty of one hundred per cent,
and fine leaf tobacco duty of twenty-five per
cent, or more than sixty per cent above the
duty on the same tobacco when manufactured
into segars. The rate of duties on segars is
thus such combination of specifics,
minimums and ad valorem that there
will be no end of frauds and consequent
litigation. 1t is not possible for the govern
ment to levy and collect one hundred per
centum duty on all the common segars brought
into this port. Astute revenue lawyers will
under this segar section, as under other clauses
of the bill, so perplex and confound custom
house appraisers and district attorneys that
execution of the will of Congress will be out of
question. We hope it may be so.
The tariff is visionary, crude and in conflict
with itself. It panders to the abolitionists Of
Maine and Massachusetts by refusing to repeal
the laws by which half million of dollars is
annually paid to those two States by Congress
as fishing bounties, which Secretary Guthrie
characterized "as mainly encouraging the COM
the decentralization OF a large class of the COM
munity." 1t insults the sugar growing States
by refusing to give to sugar and molasses the
same Incidental protection which 1t gives the
iron men Of Pennsylvania and the factory men
OF New England. Its provisions are 30 loosely
drawn, and its amendments 30 profusely and
hurriedly made, that nothing but discussion
and adjudication by the courts can make them
Ineligible to importers. Custom house Off
cials will be compelled to ask instructions from
the Secretary Of the Treasury in respect to
every line, and that functionary will be SO busy
with dispensation Of patronage and troubles of
disrupted disunion that merchants will be
turned over to subordinates, who, less compe-
tent even than persons in different custom
houses, will be utterly lost in perplexity, and
decisions will change every hour. There is no
safe course for importers to pursue but to
do everything and pay everything under
protests drawn in way to secure appeal to
the courts. Let them consult the best revenue
lawyers, those most familiar not only with the
adjudications of judicial tribunals on questions
of revenue law, but having practical acquaint-
ance with the machinery Of the custom house,
all its forms of routine, and follow their advice
till either the new law is repealed or Its alb
surdities translated into sense by the courts.
In no other way can they secure their own
rights or those of their foreign correspondents.
It must be added that, SO careless has tho
.vovornmanf ahown itsolf upon the suhieOA-