cent., as the law specifies "all blankets." To remedy this defect in the law of 1846, blankets should be classed with all manufactures of wool. Manufactures of linen, hemp, jute, cotton, and worsted, liable to 25 per cent. duty, if manufactured so as to resemble carpets, and are used for similar purposes, are made to pay 30 per cent. under the very comprehensive 20th section of the tariff act of 1842. Under the present tariff there are three rates of duty levied on trimming laces, viz: thread, 20 per cent.; cotton and silk, 25 per cent. ; and embroidered, 30 per cent. The effect of this is to cause a vast amount of additional labor to the officers of the customs, which would be unnecessary if the duty were the same. Cotton manufactures in general pay 25 per cent., but cotton gloves, shirts and drawers, and cotton velvets, 20 per cent.; velveteens, 25 per cent.; and cotton gimps, cords, galloons, and embroideries, 30 per cent. It is difficult to understand the motives which induced Congress to make these exceptions. Linen and cotton goods, when combined, not being specially provided for in the tariff act of 1846, are made to pay 25 per cent. under the 20th section of the tariff act of 1842. The importers protest against 25 per cent., on the ground that the tariff act of 1846, section 3d, levies a duty of 20 per cent. on all goods not specially provided for. Since the passage of the present tariff an invention has been made in machinery, whereby laces are woven to imitate thread laces in material and figure, are invoiced thread laces, and the importer claims to enter them as such. But the government, taking the ground that the article was not known in commerce at the passage of the tariff act of 1846, charges 25 per cent., as manufactures of linen and cotton. This, too, has already been a subject of litigation in the United States circuit court in New York, the importer recovering the excess of duty on the ground that the article in question had "always been known in trade by the specific appellation of thread laces." The department would not, however, acquiesce in this decision. It would appear to most minds that the language used in the present law relative to embroideries is clear, explicit, definite, and to the point, viz: "Manufactures of cotton, linen, silk, wool, or worsted, if embroidered or tambored in the loom, or otherwise by machinery or with the needle, or other process, thirty per cent." But the board of general appraisers, to whom the investigation of the subject of embroideries was assigned in 1851, reported to the department that the terms used in schedule C, "tambored or embroidered," can only be applied to those fabrics figured or ornamented by the employment of the needle, and all other embroidered or tambored goods in the piece, manufactured in the loom or by machinery, to pay according to the material of which they may be composed. The department approved of the report of the general appraisers, and issued instructions in conformity thereto. Of the correctness of this decision I most respectfully beg to differ. A great diversity of practice prevails at the different ports in the assessment of duties under the present tariff, in consequence, no doubt, of the different constructions put upon the law and instructions, owing to different rates of duty being placed upon the same material, as well as to the application given to the classification of certain kinds of goods embraced in that comprehensive 20th section of the tariff act of 1842. Numerous instances might be cited of differences of practice in this respect in years past, if necessary, which practice will continue so long as the present tariff is in force, notwithstanding the indefatigable labors of the general appraisers to produce uniformity. The effect of levying different rates of duty upon manufactures of the same material, is injurious to the interests of the government as well as to the merchant. For instance, an importer has an invoice of laces; he enters the same at the lowest rate of duty, leaving the question to be determined by the appraisers whether they are thread, cotton, or embroidered. If he has ten cases, and but one is ordered for examination, the chance is that he may get his goods at 20 per cent., which in fact ought to have paid 25 or 30 per cent. On the other hand, the merchant is not unfrequently delayed for several days in consequence of the change in the duty, and the delay attendant thereon. This is the case with a great variety of goods; and to show that such is the fact, and constantly occurring, I will state, as a matter of record in this office, that the rate of duty was increased during the years 1851 and 1852, by the appraisers, in seven hundred and fifty-six instances. After an experience of thirteen years as an appraiser of the customs, and in view of the facts above stated, I am of the opinion that a tariff bill can be framed which will do away with all the difficulties of the present tariff, operate equally on all branches of industry in the various sections of our country, give a sufficient revenue to meet the wants of the government, and yet incidentally and equally protect all kinds of labor. To effect a reduction of the revenue, and at the same time to afford an equal benefit to every interest, which is sound democratic doctrine, I would propose but two rates of duty, viz: 100 per cent. and 20 per cent. To the articles enumerated in the present tariff schedlue A, paying 100 per centum, add the wines specified in schedule B, to pay 100 per cent. All the remaining articles enumerated in schedule B, to pay 20 per centum. All articles enumerated in schedule C, to pay 20 per cent., excepting medicinal preparations, which should be made free of duty. All articles enumerated in schedule D, to pay 20 per cent., excepting crude camphor, calomel, and all other mercurial preparations, which should be made free of duty. All articles enumerated in schedule E, to pay 20 per cent. duty, except the following, which should be made free of duty: "acids of every description used for chemical or medicinal purposes ;" aniseed; animal carbon; antimony, crude and regulus of; arrow-root; articles, not in a crude state, used in dyeing or tanning; asafoetida; flowers and barks; cantharides; coculus indicus; copperas or green vitriol; cream of tartar; cubebs; extracts of logwood; extracts of indigo; extract of madder; felspar; fig blue; flour of sulphur; ipecacuanha; iridium; iris or orris-root; iron liquor; ivory or bone black; jalap; juniper berries; lac spirits; lac sulphur; lampblack; liquorice root; litharge; malt; manganese; manna; medicinal drugs, roots, and leaves; Prussian blue; rhubarb; brimstone; saffron; Epsom, glauber, and Rochelle salts; sarsaparilla; verdigris; sulphate of barytes; sulphate of quinine; and gutta percha. All articles enumerated in schedule F, to be made free, with the exception of steel in bars, cast, shear, or German, which should be made to pay 20 per centum duty. All articles enumerated in schedule G, to be made free of duty. All articles enumerated in schedule H, to be made free of duty. The articles enumerated in schedule I, to remain free of duty, to which should be added the exceptions above enumerated. All non-enumerated articles to pay twenty per cent. duty. Manufacturers of woolens may demur at the reduction of duty herein proposed, but the proposition to make free of duty various articles used in the manufacture of cloths, such as dyestuffs, bleaching powders, oils, &c., &c., will in a great measure compensate them for the reduction. Again, if those engaged in the manufacture of blankets in this country can successfully compete with the foreign article, with the protection of only twenty per cent. duty and the cost of importation, I can see no reason why the manufacturers of other woolens cannot do the same. The cost of importing heavy goods, like cloths, blankets, carpets, and floor-cloths, is equal to thirty per cent., to which add the proposed duty of twenty per cent., and the protection amounts to fifty per cent. As a general rule, on lighter descriptions of goods importers add twenty-five per cent. for cost of importation. Statement intended to show the amount of revenue which will accrue under a tariff with the modifications and reductions herein set forth, taking as a basis the imports for 1852, and adding thereto the estimated increase for 1853. The imports for 1852, as a basis, are taken, as the statistics of imports, &c., for 1853, have not been officially published. The foreign imports for the fiscal year ending June 30, 1852, amounted to the sum of.. Free of duty.... $212,945,442 29,692,934 Paying duties... 183,252,508 Deduct actual amount of imports which now pay 5, 10, 15 and 20 per cent., herein proposed to make free of duty, additional.. 21,137,460 162,115,048 Deduct actual amount of imports, for spirits and wines, paying now, and proposed to pay, 100 per cent. .... 4,423,703 Add twenty per cent. for estimated increase of revenue on imports, as proposed, in the year 1853.... Amount of revenue which will accrue under a tariff with the proposed modifications and reductions.... 7,192,394 43,154,366 In the event of our government adopting a system of reciprocity with Canada, New Brunswick, and Nova Scotia, as a consideration for the advantages we may gain in obtaining the free navigation of the rivers St. John and St. Lawrence, it may be thought necessary, in order to obtain a sufficient revenue, to increase the rate of duty herein proposed on all articles specified, except spirits and wines, from 20 per cent. to the minimum rate of twenty-five per cent. Should this uniform rate of duty be adopted, then, in addition to the free list already proposed, and to the reciprocal free-trade list of the colonies, let there be included all fruits, pepper, and coarse wools, costing under eight cents per pound, articles which do not come into competition with any of our interests. I presume it is known to the Treasury Department, that in all our great seaports there are individuals who make it a business to hunt up old claims against the government, wherein merchants have protested on appraisements, and on questions of doubt in regard to the proper duty-claims which have remained without prosecution for ten, fifteen and even twenty years; the importer agreeing to give the individual who undertakes the prosecution, one-half of his claim in case of recovery. This is of no benefit to the consumer, the rightful owner of the claim, as he, in the purchase, paid the importer the excess of duty, if excess there was. These individuals are recommending merchants to protest against the payment of duties on commissions and inland carriage. Litigation will be prevented by adopting a uniform rate of duty, and still further prevented if Congress will fix a definite period of time, say two years, in which the importer shall prosecute his claim against the government for any excess of duty believed to be illegally exacted in the appraisement of merchandise; and by amending the tariff act of March 3, 1851, by adding after the words "except insurance," in the 1st section, the words, including freight and inland carriage to the last port of shipment to the United States; also by adding after the words "usual rates," in the same section, the words, but in no case less than two and one-half per cent.; and from such value or price shall be deducted no discount, except on articles where it has been the uniform and established usage heretofore, and never more than the actual discount positively known to the United States appraisers; but in no case to be allowed unless it is exhibited on the face of the invoice. I am, sir, very respectfully, your obedient servant, Hon. JAMES GUTHRIE, Secretary of the Treasury, Washington. No. 23. DOLPHIN MILL, PATERSON, N. J., October 11, 1853. The following memoranda are respectfully submitted: Jute, or jute hemp, as it is called, is an article of considerable importance to those engaged in the manufacture of certain description of carpeting. Though classed as a hemp, it partakes more of the nature of a grass or sedge, having no boon or woody part, or stem, and being deficient in toughness. It is grown in British India exclusively, and admitted in America on a duty of 25 per cent., calculated on its value at last port of shipment, wherever that may be. This article has, for the last year more especially, been in a great degree monopolized by English speculators, who have acquired possession of nearly the whole stock both in India and England, and the price, consequently, has been enhanced about 75 per cent. over usual rates. The result is, that it cannot be procured in sufficient quantity from India direct, and the American manufacturer is necessitated either to go without or receive part of his supplies through England, paying the above-mentioned duty on its value at the English port of shipment, which value, of course, includes freight and charges between India and England, and the artificial price in the latter country. This causes a state of matters particularly onerous to the domestic manufacturer, who has to meet in competition English carpeting and yarns made from free material, and introduced in America at a duty which, on the carpeting, is little more than that paid on raw material, and on yarns at a rate actually less, jute yarns being invariably imported as flax yarns, on a duty of 20 per cent. The writer of this, who is conductor of an extensive establishment in New Jersey, erected for the purpose of manufacturing coarser descriptions of flax and hemp goods, has the pecuniary loss to meet, and the mortification to find that his machinery, which is of the most improved sort, for the most part remains only partially employed, on account of the high duties levied on the raw material of flax and jute-duties which, as yet, have had no effect in fostering the growth of American flax, and are therefore not only inoperative towards the purposes intended, but a complete prohibition on the successful pursuit of manufactures from that material. In the event of a revision of the present tariff of duties on raw material, it is hoped that flax and jute will not pass unconsidered, as it is believed that the free importation of these staples would be not only of vast importance to the successful pursuit of domestic manufactures, but a great boon to home consumers. J. B. MELDRUM, The Hon. the SECRETARY OF THE TREASURY. Superintendent. No. 24. PHILADELPHIA, October 12, 1853. SIR: The experience of some years in the importation, to order, of books, emboldens us to make two suggestions in the event of a revisal of the existing tariff. The repeal of the clause which provides, in certain cases, for the exemption of books from duty: This clause is so vaguely worded that opposite conclusions are arrived at by different readers. The privileges it confers are liable to abuse, and are, we suspect, abused, |