SEC. 28. And be it further enacted, That the annual statistical accounts of the commerce of the United States with foreign countries, required by the act of the tenth of February, eighteen hundred and twenty, entitled “An act to provide for obtaining accurate statements of the foreign commerce of the United States," shall hereafter be made up and completed by the Register of the Treasury, under the direction of the Secretary of the Treasury, to the thirtieth day of September of each year, comprehending in the same the twelve months preceding, and shall be laid before Congress, by the Secretary of the Treasury, on the first Monday in December of the same year. SEC. 29. And be it further enacted, That, in lieu of the quarterly-yearly returns, required by the said act of February tenth, eighteen hundred and twenty, the several collectors shall hereafter make monthly returns to the Register of the Treasury of all the facts and matters which they are in the said act required to ascertain, together with the wholesale market price, when attainable, of all articles imported and entered, in the port where entered, on the first day of each month, and any other information which the Secretary of the Treasury may from time to time require; which said returns shall be made up and transmitted to the Register of the Treasury on or before the last day of the month succeeding the month for which the return is made: Provided, That the returns required shall be confined to goods, wares, and merchandise entered at the several customhouses, either on importation or for exportation.

SEC. 30. And be it further enacted, That it shall be the duty of the Secretary of the Treasury to prepare, and cause to be published in at least one of the newspapers of the city of Washington, a monthly abstract of the information so received. And from and after the passage of this act, the Secretary of the Treasury shall, with his next annual report to Congress, report the number and names of all the officers and persons employed, and how employed, in the collection and protection of the revenues, and where employed, and the amount paid to each officer employed by a yearly salary or otherwise. And from and after the passage of this law, no collector, receiver, or other officer connected with the collection or protection of the revenues, or employed in any manner in connection with the collection and protection of the revenue, or any other person, or persons, shall be permitted to take, draw, or receive the amount of his salary or compensation from any moneys collected or received from the revenues of the Government before paid in the Treasury; but all officers or persons employed in the collection or protection of the revenues shall be paid at the Treasury, or by draft from the Treasury, on collectors, receivers, or other officers or agents in whose hands Government moneys may be placed or collected; and all such accounts shall be regularly audited in the Treasury; and it shall be the duty of the Secretary of the Treasury to report annually the names and employments of the persons whose accounts shall be thus audited, and the amount, and for what, paid to each officer and person whose account shall be thus audited in the Treasury.

SEC. 31. And be it further enacted, That it shall be the duty of the Secretary of the Treasury, annually, to ascertain whether, for the year ending on the thirtieth of September next preceding, the duty on any articles has exceeded thirty-five per centum ad valorem on the average wholesale market value of such articles in the several ports of the United States for the preceding year; and, if so, he shall report a tabular statement of such articles and excess of duty to Congress, at the commencement of the next annual session thereof, with such observations and recommendations as he may deem necessary for the improvement of the revenue.

SEC. 32. And be it further enacted, That the importation of all indecent and obscene prints, paintings, lithographs, engravings, and transparencies, is hereby prohibited; and no invoice or package whatever, or any part thereof, shall be admitted to entry, in which any such articles are contained; and all invoices and packages, whereof any such articles shall compose a part, are hereby declared to be liable to be proceeded against, seized, and forfeited, by due course of law, and the said articles shall be forthwith destroyed.

SEC. 33. And be it further enacted, That wherever the word "ton" is used in this act, in reference to weight, it shall be deemed and taken to be twenty hundredweight, each hundredweight being one hundred and twelve pounds avoirdupois.

DEBATE IN THE SENATE.

[TWENTY-SEVENTH CONGRESS, SECOND SESSION.]

THURSDAY, JUNE 16, 1842.

THE PROVISIONAL TARIFF BILL.1

On motion of Mr. Evans the bill from the House to extend, for a limited period, the present laws for laying and collecting duties on imports was taken up and read the first time.

Mr. Evans moved that the bill be now read the second time, with a view to its reference.

Mr. Sevier objected to its second reading.

Mr. Evans demanded the yeas and nays on the question, "Shall the bill be read a second time, with a view to reference?" which were ordered.

Mr. Buchanan remarked that, as the yeas and nays had been called, he would just say he would vote for referring the bill to a committee; certainly he would vote for its reference. But, if the question was on the passage of the bill, with the proviso inserted in it, he would as certainly vote against it. He would vote for its reference to give the Committee on Finance and the Senate an opportunity to strike out the proviso.

Mr. King said he would vote against countenancing the bill for one moment in any form. He viewed it as an attempt to force the Senate to violate a solemn promise made to the country, and particularly to those who were induced to vote for the distribution law, under the direct pledge that the compromise act was not to be disturbed. He held that the distribution law never would have passed had it not been for the distinct understanding (as strong as if it had been made in writing) with those who voted for it that the compromise act should not be disturbed, and that, if the rate of duties should go above 20 per cent, the distribution of the sales of the public lands should cease. That was the understanding by both Houses, deliberately given-certainly on the part of the Senateand which induced gentlemen to vote for the bill who would otherwise have opposed it. He maintained that the Senate was bound by the understanding to resist the passage of the bill. The Senate owed it to itself, to its honor and integrity, and to the country and its interests not to lend its sanction or countenance for a moment to this bill, and thereby violate every obligation to themselves and the great interests of the country. He would not, as far as he was concerned, give his countenance to the proposed measure for a moment. Mr. Evans said any discussion on the merits of the bill would be inappropriate at this stage; he would not, therefore, say a single word. He hoped the bill would be permitted to take the ordinary course, as it would be brought before the Senate again at an early day.

The question was then taken on the motion to read the bill a second time and resulted in the aflirmative, as follows-yeas 28, nays 18:

2 Yeas-Messrs. Archer, Barrow, Bates, Bayard, Berrien, Buchanan, Choate, Clayton, Conrad, Crafts, Crittenden, Evans, Graham, Huntington, Kerr, Mangum, Merrick, Miller, Morehead, Phelps, Porter, Preston, Rives, Simmons, Smith of Indiana, Tallmadge, White, and Woodbridge-28.

1 Nays-Messrs. Allen, Bagby, Benton, Cuthbert, Fulton, King, Linn, McRoberts, Sevier, Smith of Connecticut, Sturgeon, Tappan, Walker, Wilcox, Williams, Woodbury, Wright, and Young-18.

The bill was then read the second time; when,

Mr. Evans moved that it be referred to the Committee on Finance. Mr. Simmons thought this bill ought to go to the Committee on Manufactures, as the whole subject was before that committee. He believed that that committee would be able to satisfy the Senators on this side (the Democratic side) that there would be no great infraction of the compromise act.

The question was then taken, and the bill was referred to the Committee on Finance.

SATURDAY, JUNE 18, 1842.

Mr. Evans, from the Committee on Finance, to which had been referred House bill to extend for a limited period the present laws for laying and collecting duties on imports, reported the same back without amendment.

Mr. Evans said he desired to call the attention of the Senate to this bill at as early a day as possible. He gave notice that he would ask its consideration on Monday next; but if there was any probability that the Senate would accede to the wishes of the chairman of the Judiciary Committee to take up the bill to provide further remedial justice in the courts of the United States on Monday next, and that it could be disposed of on that day, he would not press the motion till Tuesday.

THURSDAY, JUNE 23, 1842.

"THE LITTLE TARIFF."

On motion of Mr. Evans, the Senate proceeded to the consideration, as in Committee of the Whole, of the bill to extend for a limited period the present laws for laying and collecting duties on imports.

Mr. Evans observed that the explanations he should make of this bill would be very brief; and he hoped the bill itself would be disposed of to-day, one way or another. Its object is to postpone for one month the operation of that part of the compromise act the provisions of which would come into effect on the 1st of July. A very considerable reduction of duties takes place by that act on the first day of

next month.

It is well known that the revenue receipts of this year, like those of several years back, will fall very far short of the actual expenditures of the year. The demands of the Treasury, for ordinary purposes, independent of the public debt, will be very little short of twentythree millions of dollars. The appropriations of this session, it is now certain, will amount to twenty-two millions, including a million for objects not specified. The income of the Treasury, under present laws, can not approach anywhere near the amount of these demands. The receipts from customs, under existing laws, can not surpass fifteen millions; leaving a deficit of seven millions to be supplied by Treasury notes, or some other provision of Congress.

1 Democrats in italics.

It is evident that a necessity exists to increase the means of the Treasury. The bill for the reorganization of the tariff has not yet been matured; and there is no hope that it can be ready to go into operation sooner than the 1st of August. He believed the benefit of a home valuation will be about equal to the reduction contemplated by the compromise act; so that there will be no violation of the principles of that act if the duty now payable be continued. The necessity for this temporary bill is apparent from the doubt which exists whether any duty can be collected after the 30th of June, unless so far as secured by the revenue bill of last session, which bill imposed duties on a small portion of the imports. This doubt arose out of the compromise act passed in March, 1833. He quoted the first section of that act, and assumed that, if the act stopped there, no doubt could exist; but the third section specified that the rate of duties should be continued until the 30th of June, 1842; and there was another section which provides, in effect, that other laws shall be passed regulating the duties to be collected after the 30th of June. This was in the last part of the fifth section, stating that articles shall not be imported unless subject to such duties as shall be imposed by law, not exceeding 20 per cent.

Here, then, was considerable doubt whether any duties can be collected. Ought it to be left a matter of doubt? Everyone knows that importers are under an impression that no duty can be collected, under the compromise act, after the 30th of June. This indicates that there may be considerable disputations referrable to judicial courts, and they have not been favorable to revenue laws. It is, at least, not so clear a case as to justify reliance on the power of collecting duties. Preparations are made for very large importations, if the duty shall be only 20 per cent, which will be vastly increased under the chance of being admitted duty free. The condition of the Treasury imperiously required the passage of this bill, and the necessity was so pressing that he could not anticipate any hesitation. It is even very questionable whether the home valuation can be regulated in time. So that, even if the act of 1833 can be made available for the collection of duties, it is very plain its operation must be very unequal and very unjust. As far as the main question of revenue was concerned, there could be no objection to the passage of the bill. But it is said it will be a violation of the compromise act, by exceeding 20 per cent duty after the 30th of June. He asked Senators, Was no duty beyond 20 per cent absolutely required for the wants of the Government, even if the proceeds of the public lands are taken back? It can be no violation of the compromise act to exceed 20 per cent duty on imports while the necessities of the Government demanded more.

He very much questioned whether the rate of duties now existing will not be continued after the 30th of June by the adoption of the home valuation. But as that home valuation can not be adjusted in time, there would be no violation of the compromise act by continuing the rate of duties the same as at present.

Let the matter be what it may, Congress must provide means for the necessities of the Treasury. There is another objection to be anticipated, and that is in relation to the clause repealing the section of the land-distribution act of last session, which returns the

land fund to the Treasury should the duties be raised past 20 per cent. It has been insisted that this section was introduced into the distribution act as a compromise, and that this attempt to repeal it is a violation of the compact by which the act was passed. How could it be called a compromise when the gentlemen opposite stand pledged to repeal the whole act the moment they can get the opportunity? Urgent appeals have been made to Senators supposed to have committed themselves. He saw himself alluded to as having said he did not contemplate that any attempt would be made to increase duties beyond 20 per cent. He never had expressed an opinion as to what Congress would do. What he had said was that if it was necessary to go into the subject at a future session, Congress would have the whole subject before it and could repeal the distribution act if it saw fit.

His own impression was that the whole matter-the adjustment of the tariff and also the distribution subject, till the 1st of August, so as to give time for adjustment-would leave neither the friends nor the enemies of either increased tariff or distribution in a worse condition than at present. His object was, in effect, to postpone the 1st day of July to the 1st of August, so that the passage of this bill shall have no effect on either tariff or distribution, and if no other law be passed, on the 1st of August the compromise act and distribution act shall both go into effect, according to their specific powers.

It seemed to him that all those who are opposed to distribution ought to go with him for postponement. Neither party would suffer any disadvantage or obtain any advantage. If the bill pass as it is, the distribution will take effect, but if the proviso be stricken out every gentleman will stand in the same condition on the 1st of August as on the 1st of July. For the purpose of rendering the bill acceptable to all, he would propose to strike out the proviso in the bill and insert in its place the following:

That the distribution of the proceeds of the public lands authorized and directed by the act of Congress passed the 4th of September, 1841, entitled "An act to appropriate the proceeds of the sales of the public lands, and to grant preemption rights,' shall be, and the same is hereby, suspended and postponed until the 1st day of August, 1842, and the said act of the 4th September, 1841, shall be no otherwise or further affected or modified than merely to postpone to the said 1st day of August next the distribution of the said proceeds directed by that act to be made on the 1st day of July, 1842, anything contained in this act or the said act of the 4th of September, 1841, to the contrary notwithstanding

Mr. Woodbury hoped the chairman of the Finance Committee would have given some explanation as to the amount of money now in the Treasury and the immediate necessity for an increase of duties for the present month.

He considered the clauses of the act of 1833, quoted by the Senator from Maine, taken together, secured the collection of a duty at 20 per cent. The power of collection was still preserved by the act of July, 1832, which the compromise only modified in amount, and did not repeal the right to collect. He read the passages from both acts to show that the power of collection was not impaired by the compromise act. Both acts and the great object of the compromise act did not look to such a strict construction. If the fifth section was to be so strictly construed there never could be any authority