New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-10-10
THE REVENUE LAWS.

|
RATES OF DUTIEs--A LARGE NUMBER OF CLAIMS
| FILED FOR REFUNDS-THE EFFECT THAT WOULD
| BE PRODUCED on THE REVENUES ~ THEsa
CLAIMS WERE ALLOWED.
| WASHINGTON, Oct. 0.-An official statement
Is made that there Is foundation In fact for tho
allegation that the act OF June a. 1874 revising and
densing the laws OF the United States effected any
change in the rates OF duties at that by law properly
imposed nor is there foundation In fact for the al
legation that the Treasury Department, through its
decisions or otherwise, has In any way altered tho
law increased the OF duties levied IL IL proper
however, to state that the action of the Treasury
Department, 10 administering the law IL entirely FREQ
from any responsibility as to the text Of the law itself.
The act Of June a. 1874 direct aud absolute statute
repeating all former acts portion OF which bayo
been transcribed from the General Statutes into tho
text Of this revision. Every act enacted since March
1861 levying duties Imports, was TO greater ess
extent unrepealed at the date OF this last ACT and
unrepeaed portions being incorporated In the act, all
others are absolutely dropped from the Law.
As the relation OF each one OF these ten
twelve acts intervening between March 1861 and Juno
1874 operated to repeal modify act Of this
series previously enacted and authoritative inter
probation OF the several acts has been made became,
In the simple act Of them TO decide
what provisions were and what 10 force. To
deciding, Congress was not bound by any interpre-
tation, either Of the Treasury Department or
Of the courts, and necessarily exercised IT.
| prerogative OF correcting any
introduced into practice In assessing duties. Several
such errors, supposed errors the subject OF
action by the Committee OF Ways and Means, or by
the House OF Representatives, during the late session,
particularly those under which refunds Of duties
collected had been made under versa OF the prac
tce effected through the construction which had been
given to the law. In several such constructions
we're regarded as having improperly conceded lower
rates Of duty and the Treasury Department wac Sc
verely censured for such concessions.
Subsequently to the enactmen OF June a. 1874 how
ever Secretary Of the Treasury relieved from
all doubt such points through the authoritative
sruction given the laws assessing duty by Congress
ITSELF Referring to the questions In detail which IL Is
alleged that decisions of the Treasury Department in
the rates Of duty Is found 10 that
there such and the allegation arises solely
from tho fact that concession previously believed TO
be possible to force from the Department is found
impossible. As instance, several hundred appeals
have been made and forwarded TO tho Department
asking that on oil fabrics composed OF mobair.
of the alpaca goat and other like animals the ratio
Of duty of per net being 80 cent less 10
cent shall admitted instead Of the rate prescribed In
the act 1867 and exactly reproduced In Schedule OF
act OF June a. 1874, although the language OF tho
law both is clear and explicit as language
can be made; and the claim for reduction Of duty 10
based upon clause not having the remoest reference
to this class Of goods. There are several hundred
appeals already in hand claiming the reduction.
Such reductions. II yielded would cover sn
aggregate probably exceeding 100000 annually OF
revenue embracing all Of the mportatons OF mohars.
apacas and worsted dress goods, beside frnges, but
TONS canelhair goods Of every description, shswh,
llama lace and yak lace, in Gil, yielding ono OF the
largest distinct items Of revenue On oil these goods
this claim, admitted. would cause lose OF nearl:
two-thirds OF the dutlos now paid
Another class OF goods, which the most persistent
claim made for great reduction from the rates here
tofore imposed is what is called "mixed goods" BY
the acts Of March 2, 1861, and July H. 1861 duty OF
IS per cent was imposed manufactures OF
mixed materials not otherwise provided for"
and py the acts Of June go 1884, March o. 1867 and July
a. 1870 every description Of goods properly embraced In
Wise provided for and such was the Uniform consruc
ton Of law almost without interruption to the date
~ had made TO sSade the
force Of the act imposing regular duties on cotons,
goods small admixtures Of materials other than tho
principal material, and by attempting TO revive tns
this concession would have been 70 reduce the duty
on cotton products, silk mixtures linens. and
the great body Of staple dry goods to less than haf the
duty actually levied The loss Of revenue from this
source would have been not less than twelve and per-
and 1870 before referred with the rule Of con:truc.
ton prescribed in Section 90 act Of Aug 80 1872 should
st have prevented any OF the attempted changes, the
law being precisely the same then az is now An un
interrupted series Of judicial decisions have declared
stantly in force from the date OF It's original enactment
Statutes embodies the Same rule in Section ss9 that
title. The whole question 10 relation 10 manufactures
of mixed materials was well determined Ia law adj
yersey to that claim previous to the enactment Of the
Revised Statutes as II Is now and u would nave been az
linen introduced or thread silk for the sole purpose
| of destroying their classification then as now.
those claims in regard to mixed materials found in
large number OF appeals against duty prescribed ~
| the statute artificial flowers. The appeals In this
| ak
artificial flo gers, or whatever material composed shar
pay duty at per ad vaorem mat the duty be re-
yerted 10 sit per cent these flowers are COM
posed Of "mixed materials, in part Of cotton,
: :a made oH any Of tnsss goods having
any proper basis in law. or In common-sense con-
% as as s %
lost by yielding 70 such construction would as has been
Si5 in each year. The same principle precisely
would destroy the present classification Of WOODEN goods
other material than WOOL at intervals of one or two
inches, and making the claim that the manufacture 10
| that state Is o manufacture Of mixed mate.
rails" Two or three comparatively aompor.
ant ssss time peurS the t''Si
the present statutes being concession VI ten pei
sscS general reduction IN the act Of 1874 were very par
TALLY and for short time only and a, few ports adj
other attempt partially successful IN obtaining tes
per cent Oh the duty on TN plate although distinctly
declared to be an excepted article from the operation oil
the act Of June 1872 Oh both Of these however tho
difference very smathat on tin plate being u pei
| cent only. ana tnat on DOCKS ~ per cent Only.
Another exception has referred to on fruits The
of admitting these free was corrected at the ne
OF tine late legislation and admissions free OF duty
have snce allowed This of fruits Is the most
important Of tho points which there was any appear
spce of increase duties Another article, however,
argols partially refined. was for comfortable time
admitted the duty Of three cents per pound but the
law prescribing six cents special duty too clear
10 admit Of doubt. "Argols crude were made free;
srgos NOT crude renamed ut the duty prescribed W
the act Of July H. 1862.
Another distinction having the appearance Of ap ia.
the Of duty exists in three designations %
1 ~ fha af In all hraw ana
beached linens placed ut 4 aud 20 per cent Of duty
respectively according 10 their value per square yard
But some years after this act had been In operation. in
1867 1855 protests died claiming nve per cent
the three grades OF linens named Ia the set
i al nof M u OF 1894. Alter