New-York tribune., 1874-03-18
A REVIEW or The FIELD.

The inquiry by the Committee of Ways and
Means has made it very clear that the present
Revenue laws and regulations of the Treasury
Department, while they are oppressive to
honest men, are not effectual in the preven-
ton of fraud Mr.. Clahin complains that the
New York market is ruined by smuggling and
undervaluatiOn, and Mr. Jayne states that the
Custom-house itself is a nest of corruption.
The Government and the mercantile commu-
nifty have therefore an equal interest in the
contemplated reform, ana ought to work
together for such an Improvement in the
system as shall make roguery more difficult
and its punishment moro certain. Dishonest
importers can probably afford to leave the law
as it is. They are rarely caught, and they are
willing to risk the occasional loss of an
invoice for the chances of long course of
successful fraud 1t is the fair-dealing mer-
chant, blnndering through ignorance, or misled
by corrupt or careless clerk, upon whom
these laws press with most terrible effect and
to his complaints the Government is bound to
listen.
The first step then is to simplify the cum
brous code of Custom-house regulations.
Make the requirements of the law so plain
easy that there can be no excuse for negli-
gence. Bring together the scattered laws and
rulings Reconcile conflicting decisions. Re-
wise the system of appraisement. Raise or
lower the duties, as need may dictate, but
make them 80 simple that every importer and
every CustOm-house clerk shall know exactly
what they are. In that way the facilities for
undervaluation, whether fraudulent or inno-
cent, will be vastly diminished, and the col
lection of the revenue will depend mainly
upon the honesty of the revenue officers.
The second step will be to abolish moieties.
Every man who is not personally interested
in them admits that they are demoralizing.
Successive Secretaries of the Treasury have
repeatedly asked Congress to abolish them, on
the distinct ground that they encourage laxity
in the execution of the law, and undermine
both official and commercial morality. The
plain truth is that under the moiety system
the Custom-house officers have a strong
pecuuiary temptation to promote Irregularities
and frauds and to nurse little technical Of
fenses until they reach the most formidable
proportions. Whether it is wise to allow in
formers share in the proceeds of smuggled
goods may be separate question; but that
the practice should not extend to cases of
differentiation or irregularity seems to have
been established beyond dispute.
/ These are the principal reforms necessary to
make the law effective. Others are called for
in order to make it just. Most important of
all is of course the repeal Of the law author
izing the seizure of books and papers. Reports
| from Washington tell us from time to time
that the Committee is considering the wisdom
of certain notifications of this law 30 that
"more cucumspection shall be observed in
the execution of the process. This is paltering
with very serious matter. 1t has been clearly
shown that the seizure law is unconstitutional
and radically opposed to the spirit of our free
institutions. 1t violates the familiar principle
of the common law that no one shall be com
PEELED to give testimony against himself. 1t
contravenes the provision of the Constitution
which protects every citizen against unrea-
"sonable searches and seizures" Of his "per-