The Press., 1890-10-02
Issued Every Thursday Evening.

termine the true value without regard to the invoice of such goods. In 1846 large sums were needed to meet the expenses of the Mexican war, and heavy duties were levied. The tariff act of that year affected wide range of commodities, and nearly every duty imposed was ad valorem. The act of 1857 was the only tariff legislation of importance between 1846 and the legis- lation of the civil war. The act of '57 re- duced the duties considerably and placed a large number of articles on the free list. The tariff legislation of the civil war pe- riod can hardly be said to have yet become history. The machinery for collecting du- ties was improved gradually during the century. In 1918 official appraisers were authorized in 1923 two oaths touching the value of the goods were prescribed for the importer or consignee; while in 1842 the collectors were authorized at their dis cretion to take merchandise at it's invoiced price and sell it for the government. These provisions, together with the moiety of Hines and forfeitures permitted to the cus- toms officers, caused the latter to be often over-zealous in attempts to discover fraud, and much unnecessary inconvenience and loss were sustained by merchants. With the establishment of the purely ad valorem duties of 1846 came much needed change in the laws regulating the collection of du- ties.
 The eighth section of the act of 1846 permitted an importer to make such addl- tion to the "cost or value of his goods given in the invoice as would raise the | same to their true market value in the markets of the country from which they had been imported" The supreme court strangely interpreted the meaning of this language to be that duties should be levied upon the cost, not the market Vala1e in the country of exportation. This decision was against the government it led to fre- quent disputes as to values, and induced the legislation of 1856-'5 '57, which put dis puted appraisals into the hands of an off, cial appraiser and a merchant appointed by the collector, while the collector was to act as umpire if these disagreed; it was also established by this act that a con- signee was liable to pay duty as we'll as the actual importer.
 The next tariff legislation of importance was the Merrill act of 1861, which imme- diately preceded what may be properly called the tariff legislation of the civil war The Merrill tariff aimed at higher rates, but it principally attempted to substitute specific for ad valorem duties, and in this succeeded. The difficulties which were experienced in collecting the tariff just before the breaking out of the rebellion had led to the passage of an act early in 1861, by which the secretary of the treas ury was given discretion in the appoint ment of additional customs officers and the adoption of necessary regulations. These provisions were all continued by the Nor. Till act. Then followed the Legislation proper of the civil war period. In 1862 the tariff was increased, the changes in. clining towards specific rates. In 1863, as precaution against fraud, the law reqCir. ed that all invoices should be triplicate, that they should be sworn to before the U. s. consuls at the place of shipment, and be attested by such consuls, and also that the whole importation should be forfeited if in any case an importer or consignee knowingly attempted to perpetrate fraud The zeal of the customs officers in discov ering fraud was still stimulated by the moiety reward. The precautions against fraud bore very heavily upon merchants al this time, and can only be justified by the exigencies of the war.
 l So much for the history of the numerous tariff acts. There has been Legislation since the war period upon the general sub ject of the tariff, but it has related princi pally to the manner of appraising dutiable value, to the mode of collection, and to va rious details of the customs service, rather than to changes in the character of the tariff itself.
 The assessment and collection of the du ties have become, in the course of time extremely artificial and technical. The customs officers have at times resorted to almost any expedient that would enrich themselves. Semi-legal means of increas ing the expenses to importers have ofter been practiced, and even frauds upon i'm porters have been systematically carried out. By means of such customs regula tions as the treasury department is per mitted to make without the direct inter vention of congress, it has been possible for the collector of great port like New York to exact unjustifably large sums from merchants. New York is only one of one hundred and sixteen custom houses in our country, but it's importance is suct that seven -tenths of all of the customs O. the U. s. are collected at that port. The New York custom house may be fairly taken then as the type of the whole GUS
 toms department. During the administra tion of President Johnson the New Yorl customs officials were permitted to plunde I importers mercilessly by means of arbi
 trary storage, labor and carriage regula
 tiona, and especially by the notorious
 general order" rule. Henry A. Smythe the collector of the port of New York dur ing President Johnson's administration, i
 said to have declared upon the first day o
 his official life that the regulations of thu
 custom house should yield Ca big plum for the collector" A committee appointed
 by the thirty ninth congress, after examin
 ing into the workings of the New Yorl custom house, denounced MT. Smythe'
 practices in the severest manner, ant
 recommended his removal. A change o
 collector and change in the national ad
 ministration brought small change for tn better in the workings of the custom house
 The successors of Mr. Smy the under Pres
 ident Grant continued to secure the "bi!
 plum
 }, The legislation of the civil war perio,
 was very rigorous, as we have already seen [ in it's attempts to prevent frauds upon tn
 revenue. The law of 1863 enabled GUS toms inspectors upon suspicion of fraud t secure warrant under the authority 0 which they might seize and examine tn books, papers and letters of the suspecte,
 party. If fraud were proved the custom officers obtained fair share of the penalt,
 or forfeiture which followed. This wa , such an inducement to activity on thei part that seizures increased and revenu fficers became less scrupulous. Com
 plaints were constantly made by importers hut c0n0rass made no intarfaranca Fina!