Excerpt from Index to the Executive Documents: Printed by Order of the Senate of the United States, First and Second Sessions, Thirty-Fourth Congress, 1855-'56; In Twenty Volumes
In carrying into effect the tariff of 1846, considerable difficulties have been encountered under the eight schedules of that act, impos ing different rates Of duties on the merchandise embraced in each. These difficulties, instead of diminishing, as the adjustment of the questions arising at the treasury, and 111 the courts, takes place, seem to increase, owing to the ingenuity of foreign manufacturers and mer chants, in mingling materials, and modifying fabrics, and giving them newr names, until it is not possible to have uniform action in levying duties at different ports, or correct classifications _at the same port. Tariffs or tax laws should be so plain and explicit in the terms used, as to make it impossible for right-minded officials to misappre hend what it is lawful to collect, and the importer what the law requires to be paid.
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