CUSTOMS REVENUE FOR FIFTY-ONE YEARS.

A Comparative Statement showing the Customs Revenue, Amount of Dutiable and Free Goods Imported, and the Average Rate of Duty on Imports, every year from 1821 to 1871, inclusive.

* The percentages in these columns are approximately, not absolutely correct, owing to the fact that the rates are computed upon the value of merchandise, etc., imported, instead of the value of goods entering into consumption in the respective years.

+ These amounts do not include imports into the Southern ports during the war, from which no revenue was derived, namely, in 1861, $17,089,234; in 1862, $90,789; and in 1864, $2,220.

TONNAGE.

11. Tonnage designates the capacity of a vessel for carrying goods, which depends on the tons of weight it can receive, and is computed by assigning so much space, in height, length, and breadth, to each ton. A revenue, additional to that raised from the goods brought in vessels, is produced by a tax on the tonnage, or carrying capacity of vessels.

It is laid, not only on foreign vessels, trading with our seaports, but on our own vessels; a distinction being made so as to produce protection in favor of our own commerce and ship-builders. This also is paid by those who buy the goods brought in these vessels; since whatever duty is laid on the carrying trade must be made up by the higher price of the article brought. It is a way of levying taxes without directly calling the attention of the people to the fact.

12. It is worthy of careful consideration whether the country would not gain as much, by removing all these embarrassments to commerce with other countries, and different points on our coasts, as has been gained by free trade between the different States. The Constitution forbids taxes to be levied on inter-State commerce, or trade, and the country is undoubtedly the gainer by such a provision.

In 1790 a tonnage duty of 50 cents per ton was laid on foreign vessels, and six cents on American vessels. During the Civil War the tonnage duty was raised ten cents per ton on both foreign and American shipping.

Tonnage is collected only once a year by the collector of the port where the vessel happens to be.

CHAPTER XII.

COLLECTION OF DUTIES.

1. The Tariff, or Scale of Duties, laid by the Laws of Congress, on goods brought from foreign countries, requires to be paid when they are first introduced; or we might say, before they are introduced. All these goods are stopped as they approach the boundary line, or on the boundary line, and carefully examined; and they can go no farther until the duties imposed by Congress are received. When they have "passed the Custom House" they may be as freely sold as goods produced at home. No government officer has any right to interfere with them. They have paid the duty and have the freedom of the land. If they, by any chance or effort, get in by any other way, they are treated as stolen goods, and may be seized and confiscated. However much they may have cost their owners, however highly they may prize them, however unquestioned was their ownership before they passed the limits of the country, if they are introduced by any other than the Custom House Door, all right and title to them by the former owners ceases, and they become the property of the government.

2. So carefully is this point guarded that not only are government officers provided for the sole purpose of watching against this illegal introduction of goods, but a premium is offered to unofficial persons to secure their aid. Any one who can point out (and prove the fact) goods of any kind, liable to duty, that have not passed the custom house, and paid that duty, is entitled to half the value of the goods; the other half belonging to the government. Smuggling, as bringing goods

into the country without paying the duty is called, is held to be robbery of the government, and ranks as a serious offense; and it really is so, as long as the government produces its income, or part of it, in this way. The law makes it part proprietor in the property until its claim is settled. Besides, to take from the government is to take from the people; since they must make up, in some other way, for what is subtracted in this.

3. To secure this payment of Duty, then, a large number of officers of different grades are appointed, not only to examine the goods, determine the amount required to be paid, receive the money and keep all the accounts connected with it, but to take care that all the goods, of whatever kind, that are not permitted an entrance free of duty, shall duly pass examination, and be "entered," as it is called, at the custom house. 4. The Head of these officers is the

COMMISSIONER OF CUSTOMS.

He superintends the Customs Bureau in the Treasury Department. He is nominated, and, with the consent of the Senate, appointed by the President. All the accounts of officers employed in the collection of duties on imports pass through his bureau for examination and adjustment; he prepares the forms of all papers used in this department of the revenue; directs the form of keeping the accounts; brings suits when necessary for the recovery of money due from officers of the department; and makes a report of any neglect of duty to Congress. A complete summary, therefore, of the past and present condition of the customs department may be found, at any time, in his office. With so perfect a system of supervision it does not matter how extensive the organization may be. No confusion is possible. There are more than 30,000 persons employed under this officer; and they are scattered through the whole country where there are Ports of Entry or Delivery, as well as keeping guard along the whole coast line and frontier of the United States; yet they are under as complete discipline and

surveillance as the army or navy. This bureau was organized in 1849; its business having previously been under the oversight of the First Comptroller of the Treasury. It has general supervision of the conduct and accounts of all customs officials. The highest in rank below this are

5.

THE COLLECTORS.

Wherever there is a Port of Entry a Collector is appointed to superintend the collection of duties, receive the money, and transmit it to the United States Treasury. He is the principal officer of the Collection District connected with this Port, which often embraces several Ports of Delivery, and is required to see that all is properly conducted in his districtHe receives his appointment directly from the President and Senate, and is removable at the pleasure of the President.

6. As, in ordinary times, the most of the revenue required for the support of the government is derived from Customs, this is a responsible office. Great care is required to secure the services of competent and faithful men, and the bonds they are required to give are large. He nominates the subordinate officers connected with his custom-house, and the Secretary of the Treasury appoints them, if he sees no objection.

7. The Collectors take care that all the goods, on which Congress has imposed a duty, pay the amount due. To this end he often requires one or more deputies. The entire commerce of the part of the country falling in his district, with other countries, passes under his examination. He receives all reports, manifests, and documents required to be exhibited by all vessels, domestic and foreign, on their entry into his port and all accounts of all the goods they have on board. On these he must estimate the duties, receive the moneys, or bonds. securing their payment, and grant all permits for landing the goods. He transmits, quarterly, all the moneys collected in his department, with an accurate account of all the transactions. of his office during the quarter, to the Secretary of the Treasury. These accounts pass to the Customs bureau, and the money to the Treasurer of the United States.