The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1874-12-15

This record of foreign prices for coffee tends
strictly TO the confusion, making due allowance
for the effect of short crops on prices. that the
duty repealed by the act of 1872 was added 20
the selling price abroad, with no advantage to
consumers here, while the country, as a whole.
had paid more than before for he entire stock,
The repeal OF the duty on tea Caused little or no
reduction OF prices 10 consumers here, but an
increase of prices abroad. AT The last session of
Congress measures were proposed, and, in part.
enacted, looking to the relief of merchants and
others who complained of what they claimed
TO be unnecessary severity OF the revenue
laWs,lmposlng penalty and forfeiture of the vio-
listed in the administration Of these laws, or
Whatever extreme steps may have occasioned
the legislation OF the last session, it is still true
that the penal provisions, in most important
particulars, were no more stringent than those
existing since the early history Of the country,
The earlier acts relating to duties on imports,
perhaps, the seve-est penalties known to our
statutes, and these laws remained almost with
out material modification In this respect until
the last session OF Congress, but their admins
tration was modified, by The power Of remission
involve forfeiture of vessels of the imposition Of
the EXTREMIST penalties. IL was the conspicu-
that ~xcitedrpublic attention and induced the
modlncations embodied in the act Of the last
session.
In the light of the experience of this and other
countries in the collection OF dugies on imports,
IL must be considered that any material change
In the policy or manner in protecting the reve-
nues by the imposition of penalties and for
FIXTURES is necessarily tentative. Is IS absolutely
lected, and in their collection the interests of
the government and the honest importer are
the same; Both require that whatever the law de-
clares TO be the rate or amount of duty shall be
equally infiexibly enforced. EvasiOns OF an APP
parently small proportion Of these duties be-
is undermined by such competition,
and omen results In great loss OF revenue,
while 1t is not yetdemonstrable that the present
tendency to decline in revenue from customs is
sensibly influenced by any other cause than the
decline OF 1mportatlons, there are grave reasons
for experimenting serious results from any legis-
lation depriving the government OF the most
en1clent means for the detection OF fraud and
power TO inflict the SevereSt penalties in extreme
Eases. IL cannot be doubted that the legislation
popular belief that smuggling is less hazardous,
and violations and evasi0ns Of the law less dam
geTous than formerly, and 4 Is not ditficplL TO
OF the secretary by the act of the last
SeSSiRh om SpngreSii rs sor i lRsdse eeteetfon i OF
frauds upon the revenue. The last section Of
that act makes IL the duty of the secretary 10
make compensation to persons who would. un-
der former laws, have been entitled to share in
PROVISION, a large proportion OF tue sum placed
at the disposal OF the secretary by that act be-
unavailable for use in cases of future VIC
is suggestive Of the importance Of re-
ducing the aggregate expenses OF collection, and
the attention of the department has recently
been given to this subject i'm a way that has al
ready produced some favorable results, and still
further reduction will be accomplished. IL is.
however, impracticabie TO make such reduction
exactly. or even app oximalely, proportionate TO
the falling off in receipts, since the cost of
the miDimum organization at any
given port is the principal part of the expense,
and tins can not be avoided or diminished
without mourning danger of loss of the revenue
at such port.
RECEIPTS FROM INTERNAL REVENUE.
The report of the commissioner of internal
revenue presents a satisfactory exhibit of the
in charge of that bureau. The decrease
from each source of internal revenue for the
year ending June 80, 1871, as compared with the
fiscal year 1873, appears from the following state
ment: