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BOOK AND JOB
PRINTING ESTABLISHMENT !
TIIE "GAZETTE" OFFICE
I now prepared to execute All order for
Or EVERT BEfcCRIPTlOS,
WITH HEATNESS AND DISPATCH
IUL.I,I'GIIA!II A. CO.,
LMFORTEB.S & DEALERS IK HARDWARE,
Cutlery. Dry Goods, Paints and Oils, and General
Merchandise, So. 95, King Street, Honolulu. flS-ly
ramie brows. oonrRET snows.
BBOTCV & CO.,
IKPOETEES & -WHOLESALE DEALERS
In Wines, Spirits, Ale, Torter, ic, Merchant St.,
X. C. CHX1XAKEL. 3. A. XLCVE.
CIIAIaJlEL, & CO..
IKPOETEES AKD DEALEES LTJ WINES,
Spirits, Alw, Ac, Jfo. 8, Xunanu Street, opposite
Merchant Street. Honolnln. lS-ly
C. n. LEWEBB. J. 0. PICKSOS.
IJElVEItS fc DICKSOS,
EIPOETEES AND DEALEES IN ITJHBEB,
And U klndi of BnlMIng Materials, Fort Street,
A. C. BUFFUM, 31. .,
POET PHYSICIAN, AND STTEGEON.
OHce and Residence "Aldrich Uooie," Fort Street,
JOJIiY K.McGKEW, 31. .,
PHYSICIAN AND STOOEON,
Office in II. L. Chase's Bnildlnir. Fort Street. Offlce
hours, from Eight to Ten A. St., and from Three to
Five r. M. Residence on Chaplain Street, between
Xnnanu and Fort Ftreets. 8-3m
AILEN & cmLLINGWORTH,
fTlll continue the General Merchandise and Shipping
business at the above port, where they are prepar
ed to furnish the Jnitly rele brated Eawalbae Pota
toes, and such other CecrntU as are required by
whalethlpe, at the shortest notice and on the most
reasonable terms. Firewood always on band. S-ly5
JOIIX T. WATERIIOII8E,
LKPOETEEAND DEALEE IN OENEEAL
2 Queen Street, Honolnln. IL I. lji
"IV. I.. CREE,
OENEEAL COMMISSION AGEHT & EEOEEE
Offlce in Fire-proof Buildings on Queen Street,
28 Honolnln, 11. L, Pj4
C. H. SPESCEB. n. X ACEABLAKE.
CIIAN. X. SPFJVCEIt Jc CO.,
GENEEAL COMKISSION KEECHANTS,
14 Queen Street, Honolulu, n. I. 1 J
McCOsLGAIV fc jrOMIVSOW,
10 Fort st.. Honolnln, opposite T. C. Ilcnck's. lyS
C. E. WIMsIAJIS,
HANDTACTUEEE, LMPOETEE & DEALEE
In Furniture of erery description. Furniture 'Ware
Room on Fort Street, opposite Chase's Photograph
Gallery. Workshop at the old stand on Hotel
Street, near Fort. Orders from the other
41 islands promptly attended to. lji
BOOT AND SHOE HAKEE,
41 King Street, next to the Bethel, Honolnln. Pj5
M. X. DOTO'ELIs.
CABINET MAKES AND UPHOLSTEEEE,
King Street, Honolulu, opposito Lewis' Cooper Shop.
41 Will bay and sell second-hand Furniture. 1)5
XIIIBET.S fc SOKESSOS,
SHIP CAEPENXEES & CATTLKEBS
At D.Foiter&Co's Old Stand, gjl
Near the Honolulu Iron Works. lya
XIIEO. II. IAVIES,
Lati Jurrojf, Guix i Co.
IKPOETEE & COMMISSION MERCHANT,
m agist rot.
Lloyd's and the Liverpool Underwriters,
British and Foreign Marine Insurance Co., and
Northern Assurance Company. S-lji
IKPOETEES AND WHOLESALE DEALEES
In Fashionable Clothing, lists, Caps, Boots, Shoes,
and every Tariety of Gentlemen's Furnishing Goods.
Snow's Building, Merchant Street, Honolnln. 60-lyt
1. g. WALKER. S. C. ALLEN.
WALKER fc ALLEiY,
SHIPPING & COMMISSION MERCHANTS,
19 Qneen Street, Honolnln, H. I. fty
Is. 1.. XOKBEKX.
DEALEE IN LUMBER AND EVEEY KIND
OF BUILDING MATERIAL.
IS Oma Corner Queen and Fort streets. lji
KOLl.ES & CO.,
SHIP CHANDLERS AND COMMISSION
Queen Street, Honolulu. Particular attention paid
to the purchase and sale of Hawaiian Produce.
urxBS bt ruxts&iox to
C L Richards a Co, U Uackfeld a Co,
C Brewer a Co, 0 L Richards a Co,
D C Waterman Esq, ICastlc a Cooke. 2-lyS
IKPOETEE & DEALEE IN BOOTS, SHOES,
And Gentlemen's Furnishing Goods, comer of Fort
and Merchant Streets, Honolulu. -lj
GEOCEE AKD SHIP CHANDLER,
Money and Recrnita furnished to Ships on the most
10 faTorable terms. Py
Commission Merchant and General Agent,
Importer of Teas and other Chinese and Foreign
Goods, Wholesale Dealer In Hawaiian Produce, and
Agent for the Paukaa and Amanuln Sngar Planta
tions. Fire-proof Store on Kuuann Street, below
AFOKG &. AC1IUCK.
Importer!, Wholesale and Betail Dealer!
In General Merchandise and China Goods, in the
Fire-proof Store on N'uuanu Street, under the Public
GEORGE G. HOWE,
Dealer in Bedwood and Northwest Lumber,
Shinties, Doors, Sashes, Blinds, Kails, Paints, etc.
36 at his old stand on the Esplanade. PJ
F. A. SCHAEFER fc CO.,
38 Honolnln, Oahn, H. I. ftj4
ED. HOPES CHL AEGEE & CO.,
IMPOETEES & COMMISSIONMEECHANTS
41 Honolnln, Oahn, XL Z. Py
XIIEODORE C. HEDCK,
IMPOETEE & COMMISSION MERCHANT.
I-S Honolnln. Oahn. H. L P?
II. IIACKFELD Sc CO.,
GENEEAL COMMISSION AGENTS.
S-t Qceen Street, Honolnln, H. L PT
CHAinCEY C. BEflWETT,
DEALEE IN NEWSPAPERS, MAGAZINES,
And Periodicals, Fort Street. Honolnln. P-ly4
B. f. EBLEBS. A. JAEGXB.
B. r. EHXERS & C
PEALEES IN DEY GOODS AND GENEEAL
Fire-proof Store on Fort Street, abors Odd Fellows'
VOL. V NO. 16.
D. H. HITCHCOCK,
15 HUo, HawaU. py
A. S. CLEGnOIW,
WHOLESALE AND BETAIL DEALEE
In Jlerchandise, Fire-proof Etore, comer of Queen
and Kaahumann Streets. Retail EsUbllsbmenU, on
Xnuann Street, and on the corner of Fort and Hotel
HOUSE AND SIGN PAINTER,
King Street, between Duffln's Market, and Camp
bell's Tailor Shop. 14-ly
sorxitAX rrcr. h. a. r. CiBTO.
C. BREWER & CO.,
1IOXOL.U1.U, II. I.
AGENTS Of the Boston and Honolnln
AGENTS For the Italtee, tVallnku and
AGENTS For the Purchase and Sale of
Island Produce. 5-lyo
F. A. SCIIAEFER,
AGENT for the HttEJIEN BOARD
Agent for the Dresden Board of Underwriters,
Agent for the Vienna Board of Underwriters.
P. ADAMS. S. O. WILDER.
ABAMS & TVII.BER,
AUCTION & COMMISSION MERCHANTS
27 Qneen Street, Honolulu, U. L lj4
C. S. BAItXOIV,
AU CTIO N EER,
Salesroom on Queen Street, one door from Ka&bu
xnanu Street. 17-lj4
ir. a. wiiK.n.irv,
6 Office at the Interior Department. flyS
3X. S. filCIAItAlJM & CO.,
IMPOETEES AND WHOLESALE DEALEES
In Fashionable Clothing. Hats, Caps, Boots, Shoes,
and erery Tariety of Gentlemen's superior Furnish
ing Goods. Store in Makee's Block, Queen Street,
Honolulu, II. L P0-Iy5
TUBNPIKE ST0EE CHOICE GE0CEETES
Corner of Xuuanu & Fauoa Valley Beads. 13-ly
.OII. II. I'A'I'Y,
Notary Public and Commissioner of Deedi
For the State of California. Office at the Bank of
Bishop a Co., Kaabnmann Street, Honolnln. 2-ly5
G. W. NOBTO.X,
C00PEE AND GAUGER,
At the New Stand on the Esplanade.
He U prepared to attend to all work In hit line
at the Shop next to th Cut torn House, where be can
be found at all working hours. lie has on hand
and for Rale, Oil Cants and Barrels of different sizes,
new and old. which he will sell at the rery Lowest
Market Hates. All work done In a thorough manner
and warranted to give satisfaction. All kinds of
Coopering Materials and Tools for sale. l-3m
i ir. & o. si;gi;lii:;v,
TUT, ZINC AND C0PPEE SMITHS,
AND SHEET IE0N W0EKERS,
Knn&nu Street, between merchant & Queen.
Have constantly on hand. Stoves, Pipe, Gal
vanized Iron Pipe, Plain and Hose Bibbs,
Stoixocks, India Rubber Hose best 3-ply.
Id lengths of 25 and 60 feet, with couplings
and rioe complete, Batb-Tnbs. and also a
very large stock of Tinware of every description.
Particular attention given to Ship-Work. Orders
from the other Islands will be carefully attended to.
Thankful to the Citizens of Honolnln and the
Islands generally far their liberal patronage In the
past, we hope by strict attention to business to merit
the same for the fa tare. 27-1 j 5
.jajii:s I.. ITU WIS,
COOPEE AND GAUGER,
At the Old Stand, corner King & Bethel Sts.
A Larce Stock of Oil Shook B and all kinds of Coop
ering Materials constantly on hand. He hopes by
attention to business to merit a continuance of the
patronage which he has heretofore enjoyed, and for
which he now returns his thanks. l-3m
jr. ii. xiiojirsorv,
Qneen Street, Honolulu,
lias constantly on hand and for sale at the Lowest
Market Prices, a good assortment of the Best Kefined
Bar Iron, and the Best Blacksmith's Coal. Sg-lyi
J.tO. NOTT. SAH'L 2I0TT.
JOIL KOTT &. CO.,
C0PPEE AND TIN SMITHS,
Eaahamanu St, one door above Flitncr's.
Beg leave to Inform the public that they are pre
pared to furnish alt kinds of Copper Work, such as
Stills. Strike Pans. Sorghum Pans, Worms, Pomps,
etc Also on hand, a full assortment of Tin Ware,
which we offer for sale at the Lowest Market Prices.
All kinds of Repairing done with Neatness and
Dispatch. Orders from the other Islands will meet
with prompt attention. 1-Sm
HOUSE AKD SHIP PLUMBER,
King St, two doori west of Castle & Cooke's.
nas on hand, Bath-Tubs, Water-Closets, Wash-Ba-slns,
Force and Lift Pumps, Lead and Galvanized
Iron Pipes, and Plumber's Brass-works. Being the
only Plumber in the city, be will execute all orders en
trusted to him In a workmanlike manner. l-Sm
MK. J. CO.SXA,
JEWELER AND ENGRAVER,
Fort Streot opposite Odd Fellows' Hall,
Is prepared to execute with promptness, all work in
his line of business, each u Watch and Clock repair
ing. Manufacturing Jewelry and Engraving. l-3m
LICENSED SHIPPING AGENT,
Office on James Robinson & Co's Wharf
Continues the business on his old plan of settling
with officers and seamen Immediately on their ship
Dine at his office. Harinr no direct or indirect con
nection with any outfitting establiehmenL and allow
ing no aeDis to be collected in nil omce, ne nopes to
give as good satisfaction in the future as he has In
the past. 1-Sm
mollis FAVORITE and iTeli-lcuown
JL Establishment is now open for Boarders and
The Best the Market affords, of erery Tariety, Till
always be prorided, with good attendance.
Board per week $6.00 up stairs, 1.00 down stairs.
AU uu.i, rropneior.
Piano-Porte Maker & Tuner,
lias Returned Again.
All orders left at the Srnr Store of
J. 51. Smith t Co corner of Tort and
Ilotel Streets, or at Wm. Fischer's
Fnrnltnre Rooms, Ilotel Street, Tin
meet wltn immediate attention. vmc
DICKSON & BOLSTER,
House, Sign & Ship Painters,
Klnsr Street, near Ktraanu.
UISlBIDg, JUUUIlSg, UUUlUg mruuu.f
aUEj Paper-hanging, c, to, executed on the
9gBshortet notice, and on the most reasonable
HONOLULU, WEDNESDAY, MAY 5, 1869.
UOILantU. J1XH3. UOCX
LEOS It. 1IFAEKS &. CO.,
IMPOETEES AKD HANCTACTUBEES OF
ITALIAN & AMZEICAK HAEBLES,
Mantels. Orates. Monuments. Headstones. Tombs,
fTasbstand, Borean and Counter Tops, Billiard Beds,
fire uncus, riaster, ic. c sal Mariet street, op
posite Catholic Church, San Francisco, CaL 13-3mc
H. w. stTXXAXCZ.
C X. CLABJC
SEVERANCE, CLARK & CO.,
AMD SHIPPING AGENTS,
405 Front St, corner of Clay, San Francisco.
We will attend to the sale of Sccar and all kinds
of Island Produce, also to the purchasing and for
warding of Merchandise. Cash Advances made on
M'CEAKEK, MERRILL & CO.,
Harinr been encajred in our present business for
upward of twelre years, and beiog located in a Fire
proof Brick Building, we are prepared to receite and
dispose f Island Staples, such as bupar. Syrups, Rice.
Fnln. Coffee, etc, to advantage. Consignment es
pecially solicited for the Oregon Market, to which
personal attention will be paid, and upon which cash
advance will be made when required.
Charles V Brooks San Francisco
J C Merrill Co "
Badirer a Lindenberrer '
James Patrick a Co
m T Coleman a Co
Stevens, Baker a Co "
Allen t Lewis Portland
LaddaTilton , "
Leonard a Green , l-ly3
E. M. VAIV RKEI),
HaTinz the best facilities throuch an intimate con
nection with the Japanese trade for the past eight
years, is prepare! to transact any business entrusted
to bis care, with dispatch. 17-ly4
H. B. WIUIDU, H. r. CLACOARD, C. B. V0UAX.
WILLIAMS. BLAKCHARD & CO..
SHIPPING b COMmSSIONHEECHAKTS,
c 305 Front Street, San Francisco. 6m
LA2TGLEY, CROWEIL & CO.,
: Cor. Battery & Clay Sts, SanFrancisco. 6m
Saniome Street San Francisco.
Extending from Sacramento St. to Halleck Street.
HAVIXG BEE.V HECEXTLY REX
orated and newly Furnished, makes ft the
most quiet, economical and comfortable FAMILY
HOTEL In the State. Being centrally located, it of
fers every inducement for Business 31 en and the Pub
The Tables will be constantly supplied with erery
lnxnry the market affords. The American Exchange
Coach, with Red Light, will be at the harres and
jjepois, to convey passengers 10 me noiei iree.
iy4 iiwiui caauui, rrop r.
SEEDS T SEEPS!
FRESH SDPPI.IES OP
GARDEN, FLOWER, FRUIT,
AID TREE SEEDS,
KeceiTed by Every Steamer Also
CRASS & CLOVER SEEDS,
Of suitable varieties for this Climate, comprising
XIic IiirKCNt collection of Sccdw
To be fjnnd on this Coast. Orders by Mail or Ex
press promptly attended to in their tnrn. Address
GEO. F. SYLVESTER,
2-tmc 317 Washington Street, San Francisco.
MARINE INSURANCE COMPANY
Of San Francisco.
TUB UNDERSIGNED having uecn
appointed Agents for the abore Company .are
prepared to Issue Policies on Cargoes, FreigUta
WALKER & ALLEN,
l-3m Agents, Honolulu.
FIRE INSURANCE COMPANY.
THE UNDERSIGNED having been
appointed Agents of the above Company, are
En-pared to Insure risks against Fire, on Stone and
trick Buildings, and on Merchandise
stored therein, on the most favorable terms. For
particulars apply at the office of
Wyd . A. fcLJUAJiiiK X IAS.
THE AGENT FOR THE BRITISH
Foreicn Marine Insurance Company. (Limit
ed), has received instrnctions to reduce the rates of
Insurance between Honolulu and Ports in the Pacific,
and Is now prepared to issue Policies at the Lovtul
uauty witn a special reduction on creignc per&team-
eri. THEO. II. DATIFS,
43-tf Agent BriL For. Mar. Int. Co. (Limited).
CRATER OF KELAPEA, HAWAII.
f TUIS ESTABLISHMENT IS 3)
S now open for the reception of visitors to zrf
tbeVolcano Honse. who may rely on finding com-
lettable rooms, a good table, and prompt attendance.
Jixperiencen guides lor the crater always on band.
STEAM AND SUIPKUB BATHS I
Hones Grained and Stabled if Desired.
Parties visiting the Volcano via IIllo, can procure
aiimais warranted to mace me jonrney, Dy v. u.
IiircBcocK, Esq. 37-ly5,
THE TOM MOORE TAVERN,
BY JT. O'OTEeUts,
2i Corner of King and Fort StreeU. fly4
BOXES EASTERN CODFISH,
perlOLAKL For sale by
llm B0LLES t CO.
CALIFOIIN'IA TABLE FRUITS,
Assorted In cases and 2 lb cans. For sale
by (l-3m) B0LLES 4 CO.
TJBBDCK'S PATENT ZINC PAIST
The best article of the kind Imported. Fot
by (l-3m) BOLUS 00.
the genuine article, per IOLAKI. For sale
by (1-Sm BOLLES t CO.
22 feet in length. For sals by
l-3m BOLLES k CO.
gPmiTS OF TURPENTINE.
9 For sale by
14m BOLLES ft CO
TST'S HANDLED AXES.
Best quality. For tale by the case or retal
BEST FAMILY PORK,
per IOLANL in H and V. barrels. Forsale
by O-Sn) BOLLES ft CO.
To the Secretary of the Treasury :
Sir: From the foundation of the gov
ernment of the United Slates to the vear
1846, was, with occasional exceptions, on
era of what were deemed at the time high
or protective tariffs. From 184G to 1861,
was an era of what were deemed at the
time low or revenue tariffs. In the first
era, the object wa3 protection the inci
dent, revenue. In the second era, the
object was revenue the incident, protec
tion. The relative prosperity of the coun- I
try daring these two eras, or during certaiu
portions of them, has commonly been nsed
a3 evidence of the practical benefit Sow
ing from one or the other of the rival
systems of taxation alluded to. But when,
with the amount of our foreign trade j3
contrasted the vastly greater amount of
our internal traffic; when, in a word, it is
known that our annual export trade has,
at least since 1840, Dever amounted in
value to one-fourth Df our annual products
of raw materials alone, and averaged
scarcely one-fifth; while, as compared
with the gross annual product of our in
dustries it has scarcely exceeded five per
per cent.t the conclusiveness of this ar
gument, so far as experience goes, may
well be questioned.
It is sufficient for the purposes of this
report, first, to merely briefly mention
what doctrines upon this subject, have al
ternately pie vailed in this country, and
what views are at present held.
From 1861 to the present time bas con
stituted an uninterrupted era or high or
protective tariffs; and so many articles
are made dutiable, so many changes have
been made in the rates of duty fince 1SG1,
so extremely high are these rates, and so
complex are many of tliem, as to demand
the attention of the statistician io the
working of such a system, its effect upon
the consumption of imported commodities,
its effect in benefitting the interests of
domestic manufacturers, its effect upoD the
revenue, and, finally, such other marked
effects as may appear to have flowed from
it. The number of articles subject to duty
at the present time, according to Ogden's
Tariff, is over 3.000. A large proportion
of these, however, consists of classes of
articles. For example : "Articles worn,"
&c; " Manufactures, X. 0. I.;" " Raw
Materials, X. 0. P.," each of which classes
themselves, embrace a large number of sep
arate articles ; so that the whole number
of separate articles upon which import
duties are imposed at the present time,
is probably upwards of 10,000.
The number of changes made in the
tariff since 18C1 are as follows :
Act of March 2, 1S61, changed the whole scbedole.
Act of August S, 1S61, changed a large- portion of
Act of December 21, 1S61, changed dutie eo tea,
coffee, sugar, &c
Act of July 14, 1862, changed the whole schedule.
Act of March a, 1SC3, changed duties on silli. print
ing paper, lac, polishing powder, washing dje, coal
Act of June 30. 1SG1, changed the whole schedcle.
Act or March 2, 1S6S, changed duties cm tottons,
liquors, silks, failruad and tubing iron, coal oiL to
bacco, qnicsltver, A.C
Art of Mirch 14, 1SG6, modified the warcieneelaw.
Act of May 16, 1SC6, changed duties oil live ani
Act of July 28, 1866, changed duties on sffrs, cot
ton, and liquors, and changed the basis of all foreign,
Act of March 2, 18C7, changed duties or woel, all
dry goods, carpets and clothing into whida wowl en
ters, on hemps, oil cloths, oil silks, &c.
Act of July 20, 1868, changed duties on Mpn, te.
Besides several minor acts and puts of
acts, and a great variety of constructions,
judicial, departmental and others. Of these
numerous legislative changes, how ever, the
principal ones are those of 1861 awl 18C4.
In illustration of the complexity of
many of these duties, it may be stated
that the duties on Balmoral sldm are
levied per pound ; the same on woo) hats,
and most other woolen fabrics ; that the
duties on steel vary according to valuation,
being so much per cent, ad valorem, anu
in addition, so much per pound specific ;
that the duties on iron wire are gndoated
according to a variety of qualities and
gauges ; that the duties on cotton goods
are graduated according to the number of
threads to the square inch, the value, the
texture, and the color.cl assified ic various
combinations ; that the duties on Musco
vado sugars are levied according to a. clayed
standard, and that in some cases "differen
tial." "discriminating," and "additional"
duties are imposed, to render complexity
still more perplexing.
From this complexity ha3 resulted so
much practical difficulty in the business of
importing foreign merchandise, aid so
much dispute about the proper rates to be
levied upon importations, as to have- cre
ated the necessity for additional officers of
the revenue, some of whom are obliged to
be stationed abroad, for additional safe
guards against undervaluation and smug
gling; and have given employment to a
large class of persons not connected with
the Government, whose whole business is
to act as brokers or entrepreneurs between
the importers and the Custom-houstr offi
cials. Nor have these results stopped
here ; but still another lass cf persons
has been called into existence, whose busi
ness it is to interfere between the recom
mendations of the Executive Department
and the Legislature, and to seek and influ
ence the freouent enactment and amend
ment of revenue laws, with the object of
profiting tbpreby, either through tbe con
trol of trade monopolies or from the pos
session of early information of anticipated
changes in the law. Such has already
been the success of these persons that
they now form Teaitby and powerful com
binations, impatient of all restraint, and
intolerant of all interference with their
plans. All who stand in their way are at-
taCKtl Wltn iury,ana eivuer turuugu jricuu
ship or fear, even the officers ot the
-jSecutive departments are brought within
the range of their influence, and con
strained to follow a course of actioD con
formable to the wishes of these combina
tions and iu their interest, and contrary to
the public welfare and to the interests of
tre people. J ne odious comoioations mat
profit by the internal revenue laws, are
more than matched by the still more
ouious combinations that profit by the
taiiff laws, until at last it ba3 become
almost as much as the official positions of
many public servants are worth, to set
themselves in opposition to them in the
performance of their duties to the Gov
ernment. The influence thus exerted
nnon the tariff laws, it should be under
stood, is not always in the direction of
increased taxes, oy the Act ot - June ou,
e Annual Report of Director of Bureau of Statis
tics, uom. ana ftar isoi, p-i.
f For Export Trade see Ibid, p. a, and for value of
Total Annual atouuci, see Annmsmmai siminw,
(Sew lock, titty, p. on.
1864, an internal tax of 5 per cent, was
imposed npon all manufactures and pro
ductions set forth in that Act. To coun
teract and balance such temporary disad
vantage to home manufacturers, as, it was
thought, might result from the imposition
of these taxes before the same could be
drawn back, in the prices of the taxed
commodities when sold, a so-called corre
sponding increase of duties was demanded
and obtained, though, in point of fact, this
increase was out of all correspondence
with the additional internal revenue taxes
imposed, exceeding them, in numerous
instances, many fold.
Subsequently, during the winter of 186T,
a movement for the repeal of these in
ternal revenne taxes developed itself, and
notwithstanding the objections interposed
by the Secretary of the Treasury to this
proposed lowering of the revenues, in his
letter of March 18, 1868, an Act was
passed on the 31st of March, 1868, which
effected the repeal of nearly all the taxes
upon manufactures and productions. This
important Act, together with some minor
ones that preceded and followed it, effected
a reduction in the revenues of nearly one
hundred million dollars. This reduction
was not followed by any correspouding re
duction of the duties on imported mer
chandise, nor was it followed by a fall in
the market prices of the merchandise from
which these taxes had been removed ; so
that it may be concluded, without fear of
contradiction, thai nearly the whole amount
of which the Government was thus de
prived, constituted a direct bounty for the
benefit of the parties interested. Indeed,
so little was a corresponding reduction in
the tariff entertained, that shortly after
wards a bill was introduced into the House
of Representatives to still further increase
the rales of duties, which bill is still pend
ing legislative action.
At the present time, a further project
is mooted of abolishing the income tax.
If this tax be abolished, it is respectfully
suggested that there may be reason to an
ticipate a movement for the entire aboli
tion of the system of internal revenue
taxes. Towafd3 this end, the odium
brought upon the collection of these taxes
by the influence of internal revenue com
binations, goes far to support the claims
of the tariff combinations, and when it is
called to mind that, as a general thing,
taxes are unpopular in proportion as they
are directly levied, the suggestions here
advanced will not appear to be without
foundation. This conclusion, taken in
connection with the present heavy ex
penditure for the public service, embrac
ing as it does one hundred and thirty
millions alone for interest on the public
debt, points to a period when the demands
of the tariff combinations will be still
further increased, and the present high
tariff sought to be superseded by a still
higher one, with what results upon the
discipline of the service, the yield of the
revenue, upon public morality, and the
industrial interests of the conutry, will
readily be foreseen.
The insufficiency of the impost accounts
in omitting to furnish the quantities of,
and duties on each separate article taxed
ad valorem, seemed to have attracted the
attention of Mr. Secretary Fessenden,
who, in 1864, issued a regulation calling
for the rendition of an account from col
lectors, which should furnish ths same de
tails relative to the importation of articles
taxed ad valorem,, as were furnished of
articles taxed specifically, and moreover
requiring the sworn values of the latter (a
matter that had previously been omitted)
to be furnished also. In obedience to this
requisition, the accounts were prepared
and forwarded by the collectors, but they
were never compiled in the department.
Through this neglect, the collectors gradu
ally ceased to render them, and when the
Bureau of Statistics was first organized,
(in 1866) not above four or five customs
collectors were found to have continued
the practice of rendering them to the de
partment, and with these few accounts
nothing was ever done beyond filing them
away. It was not known what accounts
they were, or why they were sent, and no
inquiry seemed to have been made in the
matter. As for the regulation of 1864, it
seemed to have been entirely forcotten.
The necessity of possessing an account of
this character induced the Director to maKe
such inquiries as afterwards resulted in a
knowledge of the neglected situation, and
as eventually led to its enforcement.
The first fruit of the regulation of 1864
was, consequently, the Home Consumption
and Impost account of 1867, which had
been but lately completed. Without the
aid of this account of 1867, the conclusions
reached in this report would bar..ly have
suggested themselves, so much aro they
due to that clear view of the subject
afforded by a careful study of the latter ac
count, in connection with the impost ac
counts of the preceding years.
It is hoped, that nnder no circumstances,
will this important account be permitted
to ever aeain fail to reach the public
The tables for the period, 1862 to 1866,
inclusive, will be found in the loliowing
Impost account, 1862 Com. and Xav.,
163, p. 346.
Impost account, 1863 Monthly report,
Xo. 15, p. 17.
Impost account, 1864 Com. and Nav.,
1866, p. 398.
Impost account, 1865 Monthly report,
No. 4, p. 6.
Impost account, 1865 Com. and Nav.,
1867, part 2, p. 354.
Home consumption and impost account,
An examination will now be made of
the statistics of protected articles, select
ing for this purpose the leading articles of
iron and steel manuiactare.
I We omit the tables on this point, as
they do not affect ns in this country, and
as matters of illustration, will not be need
ed by our readers, in view of the clearness
of the text.
It has occurred that the decrease in the
import of these commodities, (pig-iron,
railroad-iron, polisbing-irons, and hollow
ware) from 1861 to 1862, may be ascribed
to the influence of the civil war.
This objection will not avail, since the
argument would be just as strong, if all
reference to the falling off from 1861 to
1862, were omitted. The most important
conclusion derived from these statistics, is
not that an increase of the rate of duty
occasions a falling off of importation, but
on the contrary, that it fails to produce
such an effect. The clear and irrefutable
$6.00 PER YEAK.
proof of this fact is the main object of this
report, and it is impossible to see how the
evidence can be successfully impugned.
The quantities shown in the tables, are
those upon which the duties were paid,
and the combined amount of the latter,
tallies with the cash received into the
Treasury. The quantities are not merely
approximate they are exact; and here
the matter might rest altogether. But the
statistics furnish other and less important,
but very interesting results. It is observ
ed that though increased rates of duty fail
to destroy importation, yet there is, never
theless, an interval which follows the im
nosition of the increased dutv. of about one
year, scarcely ever more, during which the
importation is temporarily checked by it.
The one is a result, the other an incident.
and the objection applies only to the inci
dent, which is unimportant, and is merely
interesting for the reason that it is some
times mistaken for the result.
It is what occurs in this temporary in
terval it is this incident, that is made the
ground of a permanent policy, while what
follows as a permanent result, viz.: the de
feat of the attempted protection, is not
perceived, or if perceived, ignored. "Man
ufacturers are delusively led to believe that
an increase of tariff will secure them a
monopoly of the home market, and are
thu3 induced to contribute largely to sup
port combinations having or professing to
have this object in view, and the influence
to secure it. The combination exerts it
self in procuring the passage of the law,
profits by being able to anticipate its effect
on prices ; and having pumped this source
of profit dry, bequeaths it to the manufac
turer, whose brief and second-hand enjoy
ment of it is soon interrupted by a rise in
the wages of his workmen, and afterwards
destroyed by the recurrence of the same
relative position in the market prices of
the foreign and domestic article as that
from which he sought relief by this wholly
ineffectual and delusive agency.
The manufacturer suffers; the workmen
are impoverished, for they rarely obtain
an advance of wages exactly equal to the
advance in the cost of living which the
increased tariff has occasioned; the public
is fleeced by it both directly and indirectly,
and demoralized in a thousand ways, and
nothing comes of it but profit to tho com
bination, and a popular delusion which has
been dignified by the name of a system,
and falsely entitled Protection to Home
Industry. The rest is mere waste ; social
friction ; sisyphism.
To recur to the comparison of 1861 with
1862, which illustrates the first temporary
check to importation during the period
1861 to 1867, Inclusive, pt may be stated
in this connection, that the imports nnder
the Reciprocity Treaty mainly live ani
mals, grain, provisions, lumber, and other
products of the forest are omitted from
any of the comparisons herein adduced.
It should be stated, that the total entries
of 1862 fell off but 18 per cent, from those
of 1861 ; while of the articles on which
the duties were heavily increased, tho en
tries fell off 25, 40. and 75 per cent often
to mere nothing.
But suppose the objection made in refer
ence to this period bu admitted to have
full force, this does not disposo of the fall
ing off from 1864 to 1865, following the
tariff of Jane 30, 1864. The war came to
a close in 1865, the total entries in that
year amounted in value to but $249,000,
000 gold, while in 1864 they had reached
330,000,000, a falling off of 25 per cent.
It is deemed a bad rule that does not work
both ways ; but what shall be thought of
one that does not work either way?
Without multiplying illustrations, it is
contended that the principle laid down at
the outset of this Report namely, that
the importation of a commodity cannot he
permanently checked by means of an in
crease of duties, and consequently thai
permanent protection is impracticable
has been fully proved; in other words,
that it is not possible by means of a tariff
of duties to alter those relative conditions
of productions which, without any. tariff at
all, naturally exist between a commodity
manufactured abroad and in this country,
no matter what those conditions may be.
The statistics adduced are of the highest
authority, and their correctness cannot be
questioned. The quantities were derived
from the liquidated entries, and were those
upon which the duties were finally predi
cated, and upon which were based the cash
settlements of the collectors of customs
with the Treasury Department.
Tho only reply that can be made to the
inductions they present is, that the duties
are not high enough yet. and that if they
are placed still higher, they will effect the
object sought after. The insufficiency of
this reply is obvious enough when it is re
collected that the present duties are the
result of some thirty or forty consecutive
attempts to secure protection by means of
the tariff. The first of these attempts,
made in 1789, consisted of a-duty of five
per cent, npon all iron. This rate was
thought at the time to be sufficient to
equalize the .difference between foreign
and domestic iron, and to secure a home
monoply to the latter. In the following
year this rate was raised to seven and a
half per cent, on manufactured iron ; in
1792, to ten per cent, on all iron ; in 1794,
to fifteen per cent; in 1804, to seventeen
and a half per cent ; in 1812, to thirty per
cent.; in 1816, to still higher rates; in
1824, to still higher rates; in 1828 to still
higher rate3, namely, $12,50 per ton on
pig iron. S36 per ton on bar and rolled
iron, and 25 per cent on other manufactur
ed iron; when they were afterwards low
ered, and alternately increased, through a
long series of years, until they were at
last raised up to the exorbitant rates shown
in the foregoing tables, and always with
the same sesult, namely, the recurrence of
the importation alter a snort penoa ioi
lowlng the imposition of the increased
A still further inference, one, of no little
importance to our manufacturers, is to be
derived from these statistics. If, as is be
lieved to be fully proved, the tariff is im
potent to effect a permanent home monpo
oly to their manufacturers, it follows that
such of them as have continued to exi3t at
all, have existed without assistant from
the tariff, and consequently axe, able to ex
ist in future without any assistance, real
or snnnosed. from this source. In point
of fact, they exist despite the tariff, be
cause an increase ol duties is seldom or
never effected without subiectinir the man
ufacturers to some, often to a very consid
erable expense ; and open Tanner consid
eration does it not Bees, strastre that in a
country where there r large (Jepoata of
Every Wednesday JCorniHg,
AT 86 -OO PER Alia UK.
Stalled to Foreign Subscribe ra at fT.ee.
Orricx On .Merchant street, wt of
he Post OSee, Honolnln, H. L
Printed and cablished br J. Hon Slow, at the
Government Printing Office, to whom all traalnee
communications most be addressed.
iron ore and equally large deposits of coal
in close contiguity, that domestic iron can
not be laid down in oar marueis aa cneap
lv a3 foreign iron. laden as the latter k
with heavy charges of freights', commis
sions, and profits? Labor per diem is
dearer in this country, it is true, but it,
perhaps is also more efficient. Yet, how
ever this may be, it remains to.tw provea,
that the various manufacturers afjron and
steel, enumerated in the foregoing exhibit,
have derived any permanent support what
ever from the tariff, the latter having foil
ed in any instance to check or diminish
the importation of the foreign article, ex
cept for a brief intervel following the im
position of the increased duty; and it fol
lows that the' domestic manufacturers of
these articles have existed not because of,
bat notwithstanding the tariff.
In view of these matters, it certainly
appears that sound policy demands in fa-
lure IUB rejecuuu Ul aujr utuci luusmwir
tion in connection with the amount and
source of the public revenues' but those in
the interest ofthepeopU at large.
1 am, sir, yours respecuuuy,
Alexander Dilexab, Director.
Disiillatiox. The oriein of this art
is extremely obscure. It appears, that
when at sea, the Phoenicians nsed, in ex
treme cases, to get potable water by boil
ing that of the sea.and collecting the steam'
in sponges. It is abo related, that a
monk, of the name of Marcus, who belong
ed to the suite of St. Remi, collected the
vapor of boiling wine in a piece of flannel,
and squeezed it out upon the wounds of
soldiers at the seige of Rheims ; with the
same liquid, mixed with honey, be would
make a cordial for the dying, and it seems
that the great Clovis himself did not dis
dain taking it. When alembics were dis
covered, is not exactly known ; bat it is,
that in the loth century, Arnaud oe v me
neuve. or Arnaldo Villanovano, professor
of medicine at Montpelier, was the first to
imnrove the rude apparatus then in use for
distillation, an art which be seriously
studied and promoted, lie wrote several
volumes on his IaborB, and states, among
other things, that by a chemical process,
there may be extracted from wine, a liquid
which has neither its color nor its usual
effects. This wine-water, is a water of Im
mortality, since it prolongs the days of
man, dissipates peccant humors, revives
the heart, and keeps up youth. It cares
colic, dropsy, paralysis, etc. Arnaldo died
in 1313, leaving his MSS. to bis pupil Ray
mond Lulle, who became the most celebra
ted alchemist of tho middle ages. He con
tinued his master's researches, and soon
succeeded in obtaining fire-spirit, or alco
hol. Having fallen in love with a beauti
ful maiden, and paid his addresses to her
for sometime in vain, she at length discov
ered to him the fact that she was suffer
ing from an incurable cancer. He was
so struck with horror at this, that he en
tered a monastery, not, however, without
directing her to dress the sore with alcohol.
Tho remedy proved of no avail, but this
was the first instance of the new liquid's
being applied to the healing art. Distilla
tion soon spread, and the wines of the
Charentes were subjected to it about the
15th century, bnt various ordinances and
police regulations soon restricted the art
to a few privileged persons. The distillers
and vinegar manufacturers were incorpora
ted by Louis XII., in 1514, and invested
with the sole right of making brandy and
spirits of wine. Paris Galignini.
Lawyer's Fees is New York. A New
York correspondent of the Troy Times,
writing about the late Daniel Lord, says :
Among other important clients, Mr. Lord
could show the name of John Jacob Astor,
who entrusted to him the important task
of drawing his will a document of great
extent and detail, involving a number of
important trusts. Mr. Lord was also one
of the executors, and his share of the fees
in this matter alone, was $10,000. Speak
ing of lawyers, we may state that most of
this class have a speculating turn, and
much of their profit is due to outside spec
ulations. Some of the best speculators in
city lots are to be found in this profession.
One or these, James R. Whiting, pow
owns Broadway property which rents for
$27,000. F. F. Bradbury is another spec
ulating lawyer, who reports an income of
$55,000 per annum. But these lawyers
confine themselves chiefly to real estate in
the city, which mast always1 enrich all who
deal in it. The New York bar bas been
severely bereaved daring the past three
years, and three giants have been prostra
ted by death. One of these was Wm. C.
Xoyes, another was John Yan Daren, and
the third is Daniel Lord. The fees receiv
ed by these men in several important cases
might surprise some of onr readers. $10,
000 is not an uncommon charge for attend
ing to an important suit, and this sum was
paid to Mr. Martin, who defended the
Jumel will case, while Mr. O'Connor, who
brought the suit' and won it, probably re
ceived $50,000. A fee of $50,000 was
paid to the leading counsel in the Rose
will case, and in the Parish suit, which in
volved a property of $2,000,000, about
$200,000 were paid oat for fees and ex
penses. How Tom Licked Bill. Til tell yon how
it was. Ton tee me and BUI went down to
Turner's tobacco maunfactory and fished off
that oU boat, but we dld'nt catch any ; I got
one bite and BUI told me to scratch, but I
didn't. Well, I felt In my pocket tad found
my knife, and It was gone, and I said to BUI,
yon stole my knife, and.be said I was an
other, and I said go there yourself, aod be
said It was no such thing, and I said he was
a liar and I would whip Elm if I was blgger'a
you, and be said be'd rock me to sleep moth
er, and I said I was a bigger one, aBd he
said I never bad the meatles, and I tald for
blm to fork over that knife, and be said be
coold'nt see that joak, and I said I'd fix bbm
for a tombstone at Yolk's and be tald my
grandmother was no gentleman, and I tald
he daraent take It up, but he did you bet, joa
never well yon never did then I got np
again, and said be was too much afraid to do
it again, and be tried to, but be did'at, aad I
grabbed and threw him down on the top of
me like several bricks, and I tell you It beat
all and to did he and my little dog got be
hind Bill and bit blm and Bill kicked at the
dog, and the dog; ran and I ran after the dog
to fetch him back, and dld'nt catch him till
got home, and I'll whip him more yet Ir
my eye very black t
A droll STOBT Is reltted of an bOBst oM
farmer, who, lo attempting to drive dohk
bull, got suddenly boUted over a fence. Ke
MveriBgatasell, he saw the sntaeaTpatte
other Se of toe ralk sawis the Mr - 'Ms
head and neck and pawing the groan. TIM
good old man looked tteadHy st Wm wo
rn rat and exclaimed. "Dam yoar a pope
ries, yon necd'et stand there yea eta rend
critter, bowta' ana terapin' yen did Hob pi
pose, darn joar early pUter?'-