New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1872-01-22

HOW TO MAKE UP 4 CUSTOM-HOUSE CASE
The seizure of merchants books and papers
IL an extreme measure, only to be taken upon
the strictest necessity and with all possible
precautions against abuse. 1t may do irrepar-
able injury to innocent men it can hardly fail
to involve pecuniary loss 4; and in any case it
is of an inquisitoral character especially odious
to Americans. But the evidence thus far elc-
tied by the Committee of Senators shows
that. bad "a it is in itself, the Custom-house
system renders it infinitely and unnecessarily
worse A share of all property seized for frauds
upon tho revenue goes to the mfOrmer. The
informer may be the special agent of the
Treasury. The special agent Of the Treasury
is practically tho person who impOunds the
merchants books and spends an indefinite
period. from three days to three months,
ransacking them for evidence. The testimony
of Deputy-CollectOr Clark and of Special
Agent Howe, show how this arrangement
works. The special agent or informer makes
an affidavit, on information and belief, and in
any form he pleases, that there is reason to
suspect such-and-such firm of undertaking
invoices, or of some other kind of fraud
According to rule, the case ought to be sent
by the Collector to the District Attorney, and
by the latter officer presented to the District
Court from which the warrant is to issue but
this rule has not always been observed, and
in some instances the infOrmer has been
known to apply directly to the Court and
obtain a warrant. The office of tho merchant
is now invaded by force of special
agents. The books are carried Off The
private papers are seized. Not only the
l. 90 kha
fraudulent transaction, but all the papers in
the establishment, oven mans letters from
his wife, are exposed to the examination of
the CustOm-house officials. Business of course
Is interrupted, and the accounts may be thrown
into irremediable confusion. The search Is
conducted at the rooms Of the Special Agent
Of the Treasury. He employs clerks, account
ants, translators, experts, to assist him in the
work. These assistants are not lswOrn to Sc
crecy, and no precautiOn is taken to prevent
the improper exposure of business secrets ex-
cept what Mr.. Clark humorOusly calls "the
"precautiOn of employing none but persons
presumed and believed to be trustworthy"
But this is not all If the charge break
down, the Special Agent runs no risk, for he
is a public officer presumed to be acting from
u sense Ol uuty, anu TIC law VIII pIOtcCt HILL
He can now abandon the original charge, and
proceed to search the books for some evidence
upon which to base new accusation. If he
find, or think he finds, proof of something
wrong, he can suggest a compromise, and it is
quite within the range of probability that a
firm which has consciously committed no Of
Tense may consent to pay forty or fifty thou
sand dollars to DO relieved of any further
trouble. The following extract from Mr..
Clark's testimony tells the whole story:
@ do you mean TO say that when merchants k,oks
and papers have been brought before the Custom ouse
officials under warrant based aidayits Specifying
certain goods they have not been searched for other
goods not mentioned in the affidavit and Claims made
and compromises and settlements rnads upon the basis
OF facts you have discovered on Sse BOOKS not men
toned referred to in the afn6avitf
A. There may have been instances OF that kind in
Decd know there have aeen,
No comment can ba necessary upon such
monstrous and Oppressive system. 1t is a sys-
TEN which enables dishonest Custom-hOuse
officer iand such. being is not absolutely un-