New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-02-19
PITFALLS FOR IMPORTERS.
IA. Ed,for OF The Trtbuns

70 ths sditor Of Ths Tribune.
SIR: The difficulties under which honest mer-
chants labor in tho endeavor to deal fairly with the
Government IN tho payment Of duties and to be
fairly dealt with in return of the most extreme
character. The complexty Of laws and decisions is
such that constitutes not only serious embarrass
mont to regular business. but seems to be thrown
like o net into tho channels Of trade 20 catch the
unwsry. Under such circumstances they need trust
worthy advice to guide their course. lest they fall
into the meshes of the Special Agent. and DO dragged
off, gasping. his helpless prey. In view OF some
erroneous advice that has been lately hoatDg about
in the newspapers. lot me make the following 'u8-
gestions
Customs officers. the Treasury Department, and
the courts have for long period experienced great
difficulties in CONSUMING the laws regulating the
collection Of duties and in recOncing the various.
and conflicting provisions of the statutes relating
thereto. which have constantly been undergoing inn
por.ant changes aud amendments from 1923 to the
present time until importers find it utterly impossi-
bic to determine what the laws require of them.
Many years ago. one of the most learned in the Rev
enue laws of all the judges who have been upon
the bench of the Supreme Court Of the United States
declared that these laws presented almost endless
embarrassments and questions in their actual april
cation Subsequently, in 1856, an Associate Justice
Of that Court said: II isa great grievance that the
Revenue laws passed by Congress have become 80
numerous and complicated that it is often difficult
to ascertain what is the existing law any particu-
lar subject The embauaSsments and difficulties
referred TO have been increasing and multiplying
rapidly by the legislation since 1860.
The bad advice to which have referred to is TO
the effect that there is nothing in the revenue laws
which requires an importer, in making an entry. to
l.. L..
as are incurred after the invoice is made out, and
which it is not necessary should be included in the
invoice. 1t is admitted that certain charges upon
imported goods which after they have passed
from the hands of the seller subject to duty but
importers instructed that it il not their business
to place these on the entry paper--the Collector
must discover them for himself An invoice is sup
posed TO be sacred thing. winch an importer cannot
add to OF detract from, which must DO presented
az received the entry is transcript of the invoice
on which the Collector makes whatever additions
tho law requires. in order to ascertain dutable
value. Now tho actual position of importers IN
these matters may be clearly shown by an extract
from the act Of July 80 1885,
shall be lawful for the owner. consienee, agent
OF imports which have been actually purchased or pro-
cured otherwise than by purchase on entry OF tho same
to mako such addition In the entry to the cost or value
given in tho invoice I'm his opinion raise the
TO the true market value OF such imports in the
lions shall have been made and 10 add thereto al costs
and charges which. under existing laws, would form
part of the at the port whore the same may
be entered upon which the dulles should DO assessed
The following is an extract from the oath pre-
scribcd by law TO be taken by importers on making
entry ut the CustOm-house:
And do further solemny and truly swear that
in the said entry Invoice concealed or sup
pressed anything whereby the United SSaes may be de-
raoS al su and p1rS and that n at any
time hereafter discover IN the Said invoice
or IN the account now produced Oh tne saa gOoas
and merchandise or receive any other Invoice OF the
same viii immediately make the same known to the
Collector OF this district
Importers should, in connection with this oath,
consider the provisions of the first section Of the act
of March g. 1853, from which [ likewise make an ex-
tract
II any such owner. consgnee agent OF any goods.
wares. or merchandise. shall knowingly make. or at
tempt to make entry thereof by means of any false
commercial agent OF Of any invoice which shall not
contain true statement OF all tho particulars herein
before required. or 10y means OF any other false or
fraudulent document or paper or OF any other false or
fraudulent practice or appliance whatsoever sad GOODS
or their value, shall be forfeited.
Under this last mentioned law an importing firm
was not long ago, required to defend itself. in the
United States District Court, against the allegation
Of delraudiDg the revenue. simply because the
entry did not contain charge for freight from an
inland town in Great Britain to Liverpool which
was incurred after the invoice was complete and
certified by the Consul, and IL was not claimed That
this charge ought to have appeared upon the invoice
Upon an affidavit that fraud on the revenue had
been committed by this firm, their books and papers
were seized aud carried away, and the merchandise
found, 10 which the delinquency Of non-payment of
duties on such inland freight could be traced.
seized aud proceeded against forfeited. The real
point at issue, the trial. whether or not any
member of the firm had knowledge of the omission
on the entry OF this dutiable charge for inland
freight. All the partners testified that they had
know ledge Of the omission until their books were
seized, and up to that time supposed the duty had
been paid thereon. The Government had moth
ing to contradict this evidence being mwi-
ling to put upon the witness stand the in
former who attempted TO betray the importers
and as their clerk had been intrusted with
their Custom-hOuse business. the court found
no question Of fact for the jury Nevertheless the
goods were declared forfeited for tech
meal error in the oath. declaration, entirely i'm
material, far duties were cOncerned the
Court suggesting q petition for remission of the
forfeiture under the act of 1871, which authorizes a
remission by the Secretary of the Treasury, If the
to have been incurred without willful negligence,
or any intention of fraud" But these innocent i'm
pOrters by intrusting their business to untahful
employee, were subjected to the modification OF the
seizure of their books and papers, on q charge Of
fraud upon the revenue; 10 the heavy expenses Of q
defense in court, including all the costs which al
ways fall upon the claimant, unless the Court re-
fuses certificate of reasonable for the seizure
and the costs of hearing upon their petition for
remission, all because they innocently omitted the
charge for INLAND freight. SAFETY