St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1893-12-21

have been for many years ingeniously
employed to mask and perpetuate sys-
tenn which subordinates the interests of
the government to the eXactions OF prl-
vate individuals and corporations en-
gagged i'll particular
INDUSTRIES AND TRADES.
But the difficulties of administration
have always been greatly exaggerated,
and, SO far as they really existed In
former times, have now been much di-
mlniShed by our increased facilities for
ascertaining market values in other
countries, and by the improved organ
iZatiOn of our customs service. The
markets or the world have been brought
so near to each other by the use of
steam and electricity that as to all sta
pie articles especially, it is not now
much more difficult to find their cost or
value abroad than at home; and, if I'M
der these circumstances it shall be DEM
onstrated that official intelligence and
integrity cannot be safely relied upon
for an honest collection of the revenue
under the existing system of indirect
taxation, 1T will become necessarySsto
consider whether some other method
cannot be devised to raise moneys for
So far as the inducements to commit
frauds aud perjurieS constitute obiec-
tons, the slightest examination of the
subject Will show that they are much
greater under the system of compound
rates, which is one of the most promi-
nent features of our existing legislation,
than they could possibly be under
purely ad Valorem arrangement of
duties. The tariff law now in force
IMPOSES COMPOUND RATES
OF duty upon great many important
articles in common use among the peo-
pie, and which are largely imported
from abroad, and i'll every such case a
tempting premium is offered for fraud
ulent undervaluatiOns by the importer
or consignee. For instance, on wooden
or worsted cloths, shawls and certain
ether manufactures of wool, worSted or
hair OF the camel. goat. alpaca or other
animals, valued at more than
80 cents, and not more than 40 cents per
pound, the tax per pound is three and a
half times the duty imposed upon a
pound of unwashed wool OF the first
class (3S15 cents. and in addition 40
per cent ad valUrem; but if the goods
are valued at more than ~ cents per
pound, the tax is four times the duty
imposed upon a pound OF unwashed
WOOL OF the first class (44 cents. and 80
per cent ad valoIem. Upon an importa-
ton of 100000 pounds OF such goods
under this law an differentiation to the
extent of one-half of one cent per pound,
so as to reduce the appraisement below
40 cents pound, would result in a clear
gain To the importer and loss to the
revenue of 50, rs; whereas. if the COM
pound rate imposed upon the first
classification mentioned, eXorbitant as
it is. had been made purely ad valorem
and applied to all goods of like charac-
ter and description, such undervalua-
ton would have resulted in gain to
the importer and loss to the revenue
of only $685.. being difference of 50, O4O,
OF more than % FER cent upon the whole
cost of the importation. This is only
one provision out of great number in
the present law under which substan-.
TALLY the same result can be accomp-
lished by very small differentiation of
Imported goods; and it would seem diff
fcult to devise a scheme better calculat-
ed to encourage frauds upon the revenue
and make their prevention or detection
next to impossible.