New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-01-25
OUR REVENUE SYSTEM.

The announcement that the Secretary of the
Treasury has had nnder consideration for year
past the revision of the Revenue system, and
that a definite determination has been reached
In favor of the work. meets, as far as we have
heard with universal approval among the ner-
camille community. The present system is one
of great intricacy, and in the construction OF
the laws the Judges of the Supreme Court even
have experienced and acknowledged great diff
Guilty. We learn that no general and sweeping
changes in tie Revenue system itself are con-
tomplated but n simpliicaton and harinonizing
OF the laws and Of the regulations governing the
course of business. There are many mandatory
directions Of the statutes with which Collectors
have not insisted Oh compliance for more than
third Of century. New circumstances Nave
rendered unnecessary many positive require
ments, while important changes in the character
of commercial transactions have occurred, the
want OF provision for which produces constant
friction in the execution of the laws. Again, rs
we indicated few days $50, the exigencies OF
politics under Democratic" Administrations
have led to the multiplication Of checks, and TO
The adoption Of forms which increase the NUN
Der of officers aud also the delays in the trans
action of business.
We cite few Of the many instances in which
the revenue laws have not for a long period been
complied with.
But very small portion OF American vessels
have registers or enrollments granted according
TO law, aud therefore ore not entitled TO the pny
leges Of vessels OF the United States; IRE subject
on arrival from foreign ports TO alien tunnsge,
and to discriminating duties on their esrsoes
which ere never collected; and the public would
esteem it great hardship if these duties were
e1acted, because ono Of fifty owners, as is often
the case, omitted TO take Gn oath of ownership
as required by the Registry Act of 1898, that
being requisite to constitute the vessel ship Of
the United States. Another consequence Of
this neglect is that, according 10 n decision Of
Judge Story, in the case Of tho brig Troy Of
Bristol, 4. l., in case of revolt or mutiny on
the high seas, the United States would have no
jurisdiction 10 infict punishment.
The Registry Act further requires that, on
entry Of all American vessel from foreign port,
at port where any one Of Tie owners resides,
such owner shall make oath that the register
contains the names Of all the persons who are
their owners; and as 20 foreign vessels, the Act
OF 1sl7 provides that the register shall DO pre-
scented 10 the collector before entry. In both
these cases the vessels, according 70 tho actual
practice, are Illegally enlered-the owner Of the
American vessel not making his oath, aud the
papers Of foreign vessels not being presented at
the Custom-lIouse.
The act OF 1870 requires shippers Of tho cargo
to deliver manilests and to verify them By oath
respecting tho value, and the foreign place
in which said cargo is truly intended to
be landed before a vessel can be clearod but
The practice is, and has been since tho memory
Of persons now living, to permit clerks and
brokers to swear 10 the manifest, nnd also to
represent in such manifest place other than
that in which the cargo is truly intended to be
Landed. The Law requiring an American yes-
eel to pay tunnago duties unless the officers
and two-ihirds Of the crew are American sea-
men. is q dead letter.
The Treasury Regulations Of 1851 refer TO the
practice Of allowing Custom-ilouse brokers, ex-
press agents enc others, not owners or conslgn-
ces OF goods, TO make entries OF goods Oh IN
dorsed bills Of ladng and require IL to be dis
continued; but this has not prevented q viola
ton Of law With respect TO goods owned abroad,
which ere entered 10y an authorized agent in the
absence or sickness Of The consignee, the bond
requiring tho oath Of such condguce never hay-
ing been insisted on.
a Judge Of tho Supreme Court has decided
that the Law requiring tenth part OF imported
goods 10 be sent TO the public storcs-there 10 bo
opened, examined, and appraised--is manda-
tory, aud unless it be compiled with, an mp
prlsemenc Is Illegal; but what would be done
with Collector ~ho should slrictly execute It
in the case Of cargo OF fcs, raisins, oranges,
Sc, since the operation would prove a serious
loss 10 the owner, aud really DO Of no use to the
Government
We could 20 on citing similar instances in.
definitely, and shall hereafter call attention TO
other particulars which make it imperative that
a work such as that now proposed by Secretary
Chase should he performed. 1t il creditsblc to
MIR. Chase that amid pressure of cares and
responsibilities o.. a. seldom have been
tu0wn upon ono man be should have found