The sun. [volume] (New York [N.Y.]) 1833-1916, 1876-12-06
the voyage, which allowances are now made
under section 2021 of the Revised Statutes.

FRAUDS EASILY PRACTisED.
Fraud on the revenue nv the collision OF dis
honeai suhordinB'es IN the Custom House, can
easily he uri ctised under this system but even
honest officers are liable to be deceived through
inadvcriepce aud the Intrinsic diticulty OF esti-
mating tue alleged damage by any practicable
The fict that many inporters seriously object
to having merchandise on which such allowance
has been made, mdrNed dhmaged, Is some
what sugges. i've.
rher seems no good reason why damage Of
this character sho6ld not ne made the subject
of insurance, a. well "a other RISKS which are
readily assumed 10y underwriters.
The attention Of Congress !, invited TO the
" liiil III. r. No. LID to simplify the appraise
ment ~ goods. wares. and merchandise import
ed INTO the United states aud subject to ad
The questions arising under the provisions Of
the statute relating to "cnarges aud commits
sions have been aud must ever be numerous
and slmcult ann u Is certainly desirable TO
avoid them, II possible.
10 prevent loss TO the revenue bv the total re-
peal Of the provisions referred To, 1t Is recon-
inended INA the provisions oil the bill be SO
changed as to provide for adding, In lieu OF all
such cnarges aud commissions az are provided
for 10y section . QJ7 uftne Revised statutes, uni .
form ch re of Ave Ter cent fos commissions.
Ever aimee the beginning of the iOvernment,
until the revision ct tue statutes. the law while
liking maNimum rate, has left the cOmpensa-
ton OF inspectors OF the customs discretionary
with the Secretary of too treasury In the re-
vision thB words comforting the discretion were
repealed, aud three dollars per day was MADE
the absolute rate Of compensation, win permits
such ports as the Secretary might think ad-
yisaDc.
Considering that there tre many collection
distticis where from the fact III u the vigilance
Of inspector, Is effective, but little service la the
way OF c ~ eCting du les or detecting frauds Is
done. and where all the duty required by the
Government - not incOmp ttihle with some
other Uccup ition, II seems desirable that tho
discretion given IN the e rier laws should be re.
stored. While 81 day Is not an excessive COM
pensation Tor customs officers employed IN tho
lirser porte ana niy'ng Their Mhule tune TO ac-
sufficient for officers ~ small ports who are re-
quired to watch against violations Of the reve-
hue, and who might, without detriment 10 the
service, have other occupations.
In compliance WIN tue provisions OF section
I of the Legislative, Executive. anl JudiciIi APP
uIOptiition cot, approved Aug. IL. 1876, !" care
lui scrutiny has been made OF the force EN-
customs, with a NieN Of reducing the number OF
the same" ports Of special agents assigned
to tho duty, received from seveny-six collec-
IT, n districts, recon mend an agKrt gate reu uc-
ton of ~ employees, involving u decrease IL
tle annual expense OF
The annual expense ,2i2,SS7 .,
| II l. pr posed to maze a reduction of tea
| per cent. IA salaries la certain disrics, .
Tier are tscnty ia: dl.iricts If m which
reports have MOI yet been received.
| These It Is estimated viii ADD t. tue &C. - .
oucuoh H'WV "
Making a total reduction IN annual eV -.
pcnses Of collecting the revenue Of. 1887 y
These reductions, on the lst Of January proxi.
mo, Will b. made.
INTERNAL REVENUE.
The report Of tia Commissioner OF Interna
/ Revenue. herewith transmitted. sells forth In de
! tail the condition Of this br-nch oI the publ
/ service.
Sidtemeni s1awsg re recsois from ms sererdi object
u tIrIn0H hisr ne ana lal rftfN9c lucs f1f ~
r'ci! ts1rs ended JnHe 30 1870 ana 1876 'e'pee
ftt!y.