The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-12-08

/ given unuer circumstances when compliance with
| the law would be exceedingly mconyenient If not
Impossible, ana 0y aud 10 people ignorant OF the oh
legations which the law imposes ID thus often han
| pens that person nnocently issuing M unstamnad
receipt may pe put Ia peru OF prosecution while
that the courts refuse to recognize 1t and that ne i
wKonged without remedy.
l am convinced that there is no form OF rnSaton
which, producing so much annoyance TO the tax
payer, yields so little revenue 10 the government
and recommend that receipts be stricken from tho
schedule OF instruments subject TO stamp duty
THE OFFICE OF CQhMsssIoNER-A sEPARArE pEPARr-
49, - -s&SssS.iS NENT. ss.sss--s---~- w.
The bin reported by the Committee OF Ways and
Means al the last session or Congress- proposed 10
create this Office into separate department, with
the Commissioner az its head, instead OF continuing
1t, as IL has hitherto heen. bureau OF the Treasury
Department. My experience long ago convinced
me mat such change would be productive OF great
benefit 10 the service; but the subject could 80 read
ly be maize 10 assume personal ana partisan Aspects
that have hitherto refrained from It's advocacy
Jndeing nom tue past the passage OF no general
the approaching session; and as the change, ifnadc,
VIII thus coincide with the incoming Of - new nd
mlnlstrafiOn, the question now be considered
solely IN the light Of It's administrative merits.
Inc erection OF thus oilice into separate DEPART
rnenl would conduce toa more vigoronsand thorough
enforcement OF the law IN the first place by greatly
supplying The work IN the office OF tue Commits
sioneE
so vast ~ the volume OF business Moving through
tie Treasury Department that IL is manifcsty impos
sible for the Secretary 10 make himself anliilar with
all its details; and the same may be SAID oil the Com
missioner ana the business or his osice. Expe-
rieneed officers and clerks in this bureau. deyotlng
their entire attention 70 SPECIAL portions 81 the law
are necessarily better informed than Others can be
OF their particular requirements ana The peculiar
conditions OF business or trade 10 which tney are
applicable When the Commissioner has 10 deter
mine upon proper regulations 10 be established,
or orders to be issued no does so after iuil con-
snitation with those or his snbordinates Who are
most familiar with tie subject matter in al its
nectlons Ills own lack OF acquaintance with details
Is thus corrected, ana safe ana prudent conclusion
IL probably reached. Any changes made IN their sub
scqncnt revision by the Secretary are likely 10 he
productive OF injury rather tnan advantage, for 1t
practically Impossible for those here employed to
confer AZ freely with the Secretary az they do with
the commissioner; and In such rcyistOns the beneit
OF their experience IL IN large measure lost.
Under the present relations OF the two Offices,
many questions pass from one to the other that the
Secretary il constantly compelled to adopt the
OF forming personal Judgment OF his own, aad
thus the carefully reached conclusions OF the Com
missioner may be oysrruied by clerks without legal
and public responsibility.
The separation would prevent the necessity for the
JOINT action OF tho two officers which is often attended
with considerable delay even when promptness Is
indispensable element of success. IL would locate
responsibility which is now divided, and c0the the
Commissioner with more than seeming authority.
The benefits OF the proposed change would arise
especially, however, from us rendering more direct
and single the responsibility OF the local officers.
One applies to the Secretary for Instructions while
another called to act perhaps In the same case, takes
direction from the Commissioner. Those inclined
to disregard his directions find plausible preext
in some assumed difference OF opinion between HIM
and the Secretary Those who are striving for the
same emu ma themselves working AT cross purposes
while the consequent confusion encourages the
wrongdoer anu disheartens the upright.
Objection has been made to tine proposed scpara-
ton on the ground that the customs revenue has
been successfully managed without IT. but it should
be borne in nina that the entire responsibility OF the
execution OF the castOm6' laws IL vested in the Secre
tary OF the Treasury, the Commissioner Of Customs
under the law acting only as an accounting officer,
or discharging such functions Us may be deyoived
upon him by the Secretary.
The laws relating to internal duties and customs
are framed in many particulars with reference 60
each other. The official regulations under them,
especially those covering the storage and movement
or bonded property, are oftentimes not dssimilar.
The Treasury Department within u recent period
has peen enlarged not alone other executive de-
partments have been, by the immense increase OF its
former varieties OF business but by the addition OF
several bureaus, either OF which, few years ago,
would have Dccn regarded as sufficient for an inde
pendent department. IL Is too large now, and Its In
terests too complex and diversified for the super
vision OF single officer
| believe the public interest would be best sub
served by the erection OF new department, which
should embrace the collection Of all the national
revenues excest those derived from the sale OF the
public lands.
am Sir, with great respect, your obeiient SER
want H. A. ROLLINS, Commissioned
Hon. II. McCuLiooH. Secretary OF the Treasury.