CITY OF TUSCALOOSA, ALA. FRIDAY, AUGUST 2l. l946
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dBent oi iupoTts Wncn nave been actually purchased, on entry of the same, to make such addition in the entry to the cost or val ue given in the invoice as in his opinion may raise the same to the true market value of such imports in the principal markets of the country whence the importation shall have been made, or in which the goods i'm. ported shall have been originally manufac- tured or produced, as the case may be; and to add thereto all costs and charges which. under existing laws, would form part of the true value at the port where the same may be entered, upon which the dutles should be assessed. And it shall be the duty of the collector within whose district the same may be imported or entered to cause the dutiable value of such imports to be appras. ed, estimated, and ascertained, in accor- dance with the provisions oi existing laws i; and if the appraised value thereof shall ex- ceed by ten per centum or more the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected. and paid a duty of twenty per cen,um ad yalorem on such appraised value Prouided, neuerthe- less. That under no circumstances shall the duty be assessed upon an amount less than the invoice value, any law of Congress to the contrary notwithstanding"

 MT. President, further objection to ad velorem duties lS that the true value of certain kinds of goods cannot be ascertain. ed by the appraisers, and hence there will be no uniformity in the operation or execu. ton of the law. Wines are often cited in illustration of this objection, and il is said there IS no such thing as judging of ;he quality of wines by the inspection or even the taste of appraisers. Now say, as wines have always paid specific duties, the possibility of apprasing their value has never been tried. have no doubt that this is lhe strongest case which can be put, and yet think it will be found on trlal that much of this difficulty is imaginary. It individuals can judge the qualities of wines well enough to purchase them, see no req. son why otlier individuals cannot appraise them. But il so happens in point of fact, that instead of the dIiculty of ascerlaining the value Of an article being reason why such articles should pay specific duty, by the act of lS42 those articles whose value are less determinate pay ad vaorem duties. while specific duties have been imposed on such as are most determinaie m value. This observation is the result of an extensive ex. animation into the character of those ar;i. cles 'aying duty. will give instances

 Coarse coltons pay minimum duties. which are refinement on specifics. These minimum duties operate on the principle of assuming the value of the arllcle in the foregn market, as ii such value could not be accurately aSceriained, when, in point of fact, nothing Is more de,erminate in prIce and value than these coarse cotrons. By an instrument applied to the eye. you judge of their 6neness most accurately by counting the number of threads in q square inch. But fine collons, lhe quality of which cannot be so estimated and described. aud lhe value Of which II Is difficult 10 fix, pay ad vaiorem duty Swlng silk pays spe- cifc duty silk mixed with cotton or wool pays an ad valorem duty /; chains, chain cables, castings, anchors, and snvils, articles at which no one wishes to look to ascertain their value, judging entirely bv their weight. pay specific duties; whiie clothes, kerseymeres-the quantity and qualiy of which can by determined with difculty even on inspeclion-pay ad valo- rem duties. Those articles which. from the determi nateness of their value, are 10 be found in every '.price current" would upon this reasoning appear to be the articles which should pay ad valorem duty; and with he price current before them the ap- praisers could never be deceived; but with scarcely an exception. these are the articles which pay specific duties; while those arti- cles which, from their indeterminate value, are never admitted into a price current, with few exceptions, pay ad valorem duties. The objection, then, of a difficulty in the appraisers ascertaining the true value of certain goods, so far from being reason for abolishipg ad valorems and substituting specifies, turns out to be an afler thought, which has had no influence in introducing the one or excluding the other. It is not only clear afterthought, but an afterlhought founded on gross absurdity, that although in- dividuals can. by inspection judge the value of those articles with sufficient accuracy to buy them, appraisers. upon like inspection, cannot knoW ehOuSn or tleir VAiue to ap' praise them. My life on it, sir, the whole batch of specifies, including even wines, can be valued by the Government appraisers with as much accuracy as to price, as they can be purchased by inqividuals.

 But, sir, if frauds are the necessary con- comitants of ad valorems, why have not such frauds been detected, prosecuted, and pun- ished We hear much complaint from the manufacturers, but from no other source. If there were such frauds, the honest i'm. porters themselves would be the first to complain. Do the fair dealing merchants complain? Who has heard such complaint except from the manufacturers, who, with all their talent, wealth, industry, and zeal in this cause, have wholly failed to make out their proof of traud2 will prove by document hold in my hand, that after most patient and thorough investigation by an Executive Committee. appointed to in- vestigate this very subject of frauds on the revenue, and particularly oDiad valorem du' tes-a committee at the head of which was leading member of the Whg party-a committee which mlled on the manufac- turers both. far and near to come forward and produce their proofs-that committee

 