New-York tribune., 1874-03-19

General Appraiser. where the came process
,,v repeated Under the present laws fdir tra' vi
the dtsputed question of dutisble value In the ou''
house is imprsctcable and ia rarely, II ever h'u
ILLUSTRATION
Take case OF the practical application OF these diHer
ept rules OF dutiable value. An importer mas poon "
long time in business He intends TO Keep h'psoii "e
informed IN relation TO the Revenue laws anu ih s
faith to observe all their requirements lie pce,nS y!
invoicing his goods at their actual cost 10 m"s'. "
next conforms to the law and attempts to inVo'ce 'ne
at their actual market value at tne uno anu
placo OF purchase. The next year ne invoices
Them at their market value in the prno'P"'
markets at the period of purchase Inc hoA' "o " ~
quired to invoice them at their market Naiuo "' 'o
period expectation The next at tneir ac.ua 'uo w
shIpboard and finally their market value In tne pr
cipal markets. at the period OF exportauon' WIZ" os
List NJ charges added Years after the goods nave pech
consumed and the duties paid, the charge Is mace
against him that In some Of these inVooes uhue' o
of the laws there are items when are hoV coi'''
inyoiced under the law as 1t existed as the 'u'e'
other words he s called upon to justify and prove tne
correctness OF every item OF importation In iareo
business 1t must be apparent that with these
chanees Of the law and different rules, 1t is utterly I'M
posshle for any general importer however hoheS W W
sure that in every he has done precisely "ha' '"0
law required, and no more and no less
THE PROCESS OF vICTrMIZISG
Take the process by which the merchant 10 'io'iN0
HIS first notice usually is that his goods have peen
advanced by the appraiser. He at once makes hqui'
for the reason He is informed that the advance oooS
not imply any wrong intentional fraud on DIE pai''
it is made because the appraiser thinks the Roous "o "
voiced too low Pursuing his inquiries ne mas .'
this decision is conclusive, unless Appealed iro'n
10 the General Appraiser, ana tnat an appeal
wnI give him no fair trial. He asks upon
what evidence the advance has been made, and ls IN
formed that il is against the regulations OF the dep
ment 10 communicate such evidence. On tne "noio II"
finds that il much less trouble and cost 10 MIN 10 pay
the increased duty than 1t will be to avoid lis payment
and he acGuiesces. In the next case his invoice Is
advanced more than 10 per cent, and this
involves the payment OF 90 per cent addluonai
duties He acquesces in this, knowing that u Is
doubtful whether he escape from payment anu tha'
at any rate, 1t will cost him more TO DO 30 tnah 'no
amount OF additional duties While he snpposes Ipa'
the mere question Of additional duties is involved the
Treasury agents know that the acquescng merchant Is
laying broad and strong foundation for prosecutor
Their next step is to seize his books and papers Arer
these are examined he is Informed thae 'ne
Treasury agents have a strong case against hii"
| The -evidence, to DO sure Goes noI i"'o''O
him personally but his agents or Junior partners or
somebody has from time TO time, nvoced MS goous 100
low and in many of his invoices there are items ~hcn
~ discovered at the time woud have forfeited the en-
| tire invoice lie is never informed as TO the specnc
items which are claimed TO be wrong, nor OF the eV-
dence upOn which the claim is made. III at TINS stage Oh
the case he consuts counsel and the most thorough pro-
fessional xaninaton of the an the law Is maze
| which the nature of the admits OF, ne Is
| no better of for no counsel can certainly
determine whether in this large mass Of business with
the Customhou there may not he some unntentlona
| error BY paving as he has advanced duties he mas
made prad 61cie case against himself upon the record
He has the whole power Of the Government, It's detec-
tves its revenue agents, its officers interested IN
moeties against They have possession OF all INC
evidence have knowledge OF all the facts ana he mas
not Under such circumstances to settle TO comprom
upon the best possible terms, is the naIrai lnpusc
! of every business man.
THE TREASURY AGENTS GUILTY.
The worst feature OF the whole is the fact that
these changes of the law, by which so much uncer-
tantv has been introduced been brought about by
the treasury agents themselves The reason Of almost
every one Of the changes will be found in some decision
of the courts of the United States. Whenever aud
wherever these courts have made decision which lin
IT, tb discretion of the revenue officer to tho
mporer any right under the law that decision has been
eyaded or nucd by act Of the succeeding Congress
! Ihe iinI",..~- ---.-- f----.'-' -
the agents are always there, with reasons and
ARGUMENTS for charges they desire 1t TINS uncer
taipty and complication which has enabled treasury
AGENTS successully to prosecute their conspiracies
AGAINST merchants 1t is this uncertainty which has
| left the merchants pOweress in their hands.
There is another chapter OF the Revenue law OF simi-
lar character 1t is that portion OF its history when
describes the influences by which and the manner In
which the laws were passed authorizing the seizure OF
hooks and papers, and imposing severe penalties against
importers That chapter may be the subject OF future
examination.