The New York herald., 1861-12-31
THE SUPPLEMENTAL TARIFF ACT.


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Tho Importers Paying tho new Dutiea
Under Protest-The Grounds or the Pro-
test--How they Expect to Gain their
Point-A New way OF Leving Duties ON
Brandy and spirituous Liquors-Dcct-
sion OF Secretary Chase.
We published last Tuesday article showing the
working OF the tariff act the nrst day which
was operation. Since then tho importers have had
ssno collect their thoughts to arrive at some
definite plan Of action. They almost all pay the add
fona duty when levied goods in bond at the time oi
the passage of the act under protest. intending a
fatus time to bring the question up in the proper form
IN court and test tho validity Of the law The following
copy of ono of the protests addressed 10 the Coec
tor
cent additional duty on--hogsheads OF sugar, per
which arrived on the instant the ground that they
warehonsed with the understanding that cents
Per pound would be t. duty to be paid and besides that
thoy withdrawn from warehouse previous TO tho
order from Washington instrucng you To enforce the
new duty on bonded goods, which consider entirely
Miega.
The effect Of that provision VI the aw which has
most assaied, will no doubt, be to few OF tho
importers TO sell their sugars teas and coees dealers
residing in the adjacent British provinces and foreign
countries BY doing they will avoid the necessity OF
paying the high duties required for according to
law, goods entered at OF the ports Of the United States
Eay be exported therefrom without the payment OF
DUTY to the United States Large quantities
Of sugar purchased by Canadian merchants from New
York importers all times Those Of the latter who
have unfortunate have sugar in bond sub
jest TO tho rates OF duty wi doubt endesvor
dispose Of much Of their merchandise possible
these merchants In this way the government will lose
come dollars but II will sll reslze many thousands Of
Asilas from the additional duty goods in bond. Most
sf tho importers Of the opinion that the action Of
Collector Barney, in accordance with the jnstruc-
ticus from Washington, will be decided illegal by
~ proper tribunal, and that the money which is
now paid TO the government by importers whose
goods are in warehouse will eventually be refund
-. We think, however, that they are mistaken.
xAe law under which the duties thus levied
passed in proper form by the Senate and iouec Of Re
presonatives and duly signed by tho President It does
not say in many words, that the duties which ii i'm
poess shall be levied all merchandise Of the classes
describes in bond but such is its evident intention The
portion Of the bill relating this subject worded as
Sollows.-
That from and after the date OF the passage Of this act
in heu OF tho duties imposed by law on art
cles hereinafter mentioned there shall be levied collect
I'd snd paid on the goods, and merchandise here
aftcr enumerated and provided for the following duties
and rates Of duty, &c.
Had it been the intention OF Congross to impose the
new duties only goods to arrive statement that
eject would have appeared in the act and the Secretary
Of the Treasury would Of conrsc have been bound re-
spect IT, IL the August act there special cause
tho subject OF goods which had arrived and bond
10 which have already called attention ihe act from
which We have extracted above imposes the
"ip lieu Of the duties heretofore mposed" This eau
have but Interpretation. AThe duties here
tofore imposed were sugar. two cents per
pound. hft0ou IN cpnae
-four cents per pound; and niolasses, Ave
Ssuts per gallon Yhe duties heretofore nposed were
imposed on the goods store well the cur
rent arrivals. This being the case the law must be
meant 10 apply to them. -.
From what we have already sad, il is evident the
Aon Of the Secretary Of the Treasury the Collector
Of the Port WAS in accordance with the spirit and letter
of the law, and that the will probably decide
But another point raised The act passed by Con-
kress ia said 10 be illegal and unconstitutional Those
vho take this ground that the law en- pos
fad0 law; and the constitution says tNo bill of attain
dor post facto shall be passed." Ls, US glance
zsoment at hs point. An post faco law ''is that
renders an act punishable in which IL was''
sDos punishable the time it committed. Now, the
importers claim the levy Of duty article i'm
ported from foreign country is speak, punish
sHnent for importing. The merchants had imported
sber goods under the tariff laws heretofore operation
ssd had the power TO obtain possession Of them the
nomsnt Of their arrival by paying the duties thereon
But instead OF doing this they had ayailed themselves
s< privilege afforded them by the government
the privilege OF leaving their merchandise ia
.saose for three months. They claim that in
accepting Of this privilege they entered into
. contract with the government, by which the lat
ter agreed to allow the goods Of the former u
under governmental Econsroi for three months
lcho
which they subjected themselves by thus placing mer-
chsndse in store being the ordinary risks and
mage. They also claim that they have much right to
their goods If withdrawn within the required three
months, at the old OF duty had the importers
who paid their duties when the goods arrived and thus
gained possession OF them; that the government should
not make any laws which, favor party act
injuriousy towards another under similar
We forbear comment on these points, contcnting
selves with giving The opinions of the parties affected
Tho question will in time be decided by the proper court
Those importers who paid their duties gained pos
Aesaon of their goods the 26h insinthe day before
tho receipt of the secretarys despatch-wl be com
peed to pay the additional duty. the despatch says
that the act was TO take effect on the 25th inst.
The Secretary OF the Treasury has an important
decision wh mode Of leyyIpg duties on
brandies and sprnous liquors. The Tariff act OF March
last levied on brandy duty or 81 per gallon this was
afterwards raised 10 81 per gallon by the act OF Au
gust The March contained the following proviso il,
gcfercnce 10 liquors.
Provided, That the duty upon brandy spirits and all
other sprituous beverages herein. shall be
collected upon the basis OF first proof and proper
sSSn for any greater strength than the strength first
preof.
The rate OF duty be levied On liquors or greater
strength than first proof by calculation
ahs standard strength Of liquors Of the different proofs