Customs and Excise

“ The right of an importer, who has paid money, under a valid protest, to a collector of the customs, for duties illegally assessed, to maintain an action for its return has been acknowledged by congress and in this court. ”

“ But the tradition of unified Customs, now nearly a century old, has immense potency, and unless it is fearlessly scrutinized and challenged, may be able, reinforced by the passions excited by the great controversy over Free Trade and Protection, to defy the warnings writ large upon the page of history. ”

“ If to leavy the payment of these Duties could be most exactly performed, Princes might strangely practice one upon another; wherefore since they cannot, the people pay no more then they cannot with greater safety upon the whole matter save, nor observe any more of these Laws, then they cannot elude.
11. The Inconveniences of the way of Customs, are, viz.
1. That Duties are laid upon things not yet ripe for use, upon Commodities in fieri, and but in the way of their full improvements, which seems the same ill-husbandry, as to make fuel of young Saplings, instead of Dotards and Pollards. ”

“ This customs tax worried the old gentleman at times. Before this trip he had always believed in a protective tariff, but now he referred to the United States customs as a species of brigandage worse than that of Il Duca himself. ”

“ All customs, be they old or new, are no other but the effects and issues of trades and commerce with foreign nations; but all commerce and affairs with foreigners ... are made by the absolute power of the king ”

“ For what, Sir, can be more glaringly absurd than to hear a merchant clamouring for the enforcement of the prohibitive laws, and the exclusion of foreign trade, at the very door of a shop filled with English goods, clandestinely imported? ”

“ Customs have sprung from the necessities and the convenience of business and prevailed in duration and extent until they acquired the force of law. This mass of our jurisprudence has thus grown, and will continue to grow, by successive accretions. ”

“ It is no part of our intention to trace the history of the levying of customs through different reigns and in different ages, but it is important to note briefly that the evading of these dues which we designate smuggling, is one of the oldest offences on record. ”

“ It does empower the Government to prevent the use of its territory as a base: e.g. by aid directly rendered thence to a belligerent fleet; but it, of course, gives no right of interference with the export or carriage of articles which may be treated as contraband.
3. The powers conferred upon a Government by such legislation as section 150 of the Customs Consolidation Act; 1853, now reproduced in a later enactment, of forbidding at any time, by Order in Council, the export of articles useful in war. ”

“ Abolish customs duties, and national industry suffers, as we have already seen in the case of sesame; maintain the duties without granting premiums for exportation, and national commerce will be beaten in foreign markets. ”

“ Because it deals with commerce and travel, the operations of Customs touch every man, woman and child and every item of merchandise entering this country—from the tourist returning from Zamboanga to the aardvark headed for a zoo.
Customs has been damned as a nuisance and a bumble-headed bureaucracy. It has been praised as one of the most efficient and necessary units in the Federal government. Despite its long history, few Americans know anything about Customs beyond the fact that they must submit to an irritating baggage examination by an inspector upon arriving home from abroad. ”

“ Societies have at all times experienced the need of protecting their trade and industry against foreign imports; the power or function which protects native labour in each country and guarantees it a [Pg 54] national market, is taxation in the shape of Customs. ”

“ The high duties which have been imposed upon the importation of many different sorts of foreign goods in order to discourage their consumption in Great Britain, have, in many cases, served only to encourage smuggling, and, in all cases, have reduced the revenues of the customs below what more moderate duties would have afforded. ”

“ It must be allowed as a Demonstration that some such Practices have been used, if upon Enquiry it be discoverable that the Government has lost by the Customs, when the Amount even of the Debentures has by much exceeded the Income of the Duties; without any Allowance for the vast Quantity that is consumed in the Country in smoaking, chewing, Snuff, &c. ”

“ The other is, that the Customs be reduced into the nature of an Ensurance-præmium, and that the same be augmented and fitted, as whereby the King may afford to ensure the goods as well against the Sea as Enemies; by which means the whole Nation would be concerned in all such losses, and then the Merchant for his own sake would more willingly enter and pay for whatsoever he would have ensured. ”

“ The advantages of repealing the prohibition would be the circulation of goods and the absorption of our own bad characters; and thus the people would have the wherewithal to support their parents and rear their children. Hence it would follow that a larger revenue would be yielded by the Customs, and the country enriched by the wealth of the people. ”

“ THOUGHTS ARISING OUT OF A GREAT CONTROVERSY DURING recent years a considerable share of the thoughts of men has been devoted to the consideration of one part of our fiscal policy,—that part which is concerned with Customs duties. In public and in private, on hundreds of platforms and in thousands of homes, the ancient issue has been debated between those who hold that Customs duties should be imposed for revenue purposes only and those who contend that Customs duties may be used as instruments with which to direct wisely the agricultural, industrial and commercial development of a nation. ”

“ The King’s Customehouses, ought to be so many locks and Keys to the Kingdome, to let what is warrantable and lawful to come in, and to keep out what is forbidden its entrance, and to prevent the great abuses that are so frequently complained of, both in the Exportation of our Prohibited goods, and the Importation of Forreign goods forbidden by Law ”

“ By far the greater part of the Merchants of this place are & ever have been steadfast in the Cause of their Country; but a small Number may defeat the good Intentions of the rest, and there are some Men among them, perhaps more weak than wicked, who think it a kind of Reputation to them to appear zealous in Vindication of the Measures of Tyranny, and these it is said are tempted by the Commissioners of the Customs, with Indulgencies in their Trade. ”

“ Therefore, he says to himself, what a very wise and good king rules this happy country. I will enter, for there is no “customs.” But if, having entered the country on this understanding, the king levies customs without having a Customs House, that traveller will recall what he said about the king and will depart, cursing that king and spreading his ill-fame so that no more travellers or elephant hunters will come near him. Therefore, I ended, the whole matter resolves itself into this: Have you a Customs House or have you not? Here I peered diligently about as if searching among the huts. ”

“ We are repelled by the argument which leads to such consequences, whether regarding our own country or the foreign country made 'domestic.' If 'domestic' as to what comes from it, it is 'domestic' as to what goes to it, and its customs laws, as well as our customs laws, may be cast into confusion, and its business and affairs deranged before there is possibility of action. ”

“ The Truly Sacred Lord who has established the Divine Dynasty, has also established custom-houses wherever the country is quiet, and by his law all merchants who pass these must pay the regular duties, and your merchant in daring to force his way through and evade the payment of customs, and you in coming here and making a disturbance and squeezing the money back, have behaved in a manner at utter variance with propriety.... ”

“ The act of abstracting goods illegally imported, receiving, concealing, or buying them, interposes difficulties in the way of a government seizure, and impairs, therefore, the value of the government right. ”

“ And finally, that the Customs had been an ensurance upon losses by enemies, as the ensurance now usual, is of the casualities of sea, winde, weather, and Vessel, or altogether; or like the ensurance in some Countreys of Houses from Fires for a certain small part of their yearly Rent. But be it what it will, it is anciently established by Law, and ought to be paid until it shall be abolished. Onely I take leave as an idle Philosopher to discourse upon the Nature and Measures of it. ”

“ In the arguments which have been adduced by both sides in this controversy a large part has been taken by evidence of the prosperity or want of prosperity of the United Kingdom, as though Customs policy were the sole factor in determining the wealth and progress of a people. ”

“ I have been told—but the story seems incredible—that that seemingly cursed thing, the Customs' Wharf, was established not so much for our nation's profit as in acceptance of some such general theory—in a word, that all sour persons might be housed together for their employment and society be rid of them. ”

“ The expression 'contrary to the provisions of this act or of the act to which this is a supplement,' mean contrary to the spirit and intention of those acts. The spirit of the former act was unquestionably a prohibition of all foreign trade. ”

“ Customs to be given up, nor to be materially diminished, unless some substitute, less objectionable, be suggested. But it is against every restrictive regulation of trade not essential to the revenue—against all duties merely protective from foreign competition—and against the excess of such duties as are partly for the purpose of revenue and partly for that of protection, that the prayer of the present petition is respectfully submitted to the wisdom of Parliament. ”

“ The administration of the customs on the borders even remained in the hands of the local customs-officials, only that when collected they were placed to the general account. But the unconditional right of the empire to lay down the principles of customs legislation gave it more and more of an opportunity to create finances of its own and to become more and more independent of the scheduled contributions from the separate states. ... Judicial matters are the affair of the individual state. ”

“ The Customs or Duties upon the few Commodities of the growth of England exchanged with Forreigners, make too small a part of the whole Expence of the people of this Kingdom, which (perhaps is not less then fifty millions of pounds per annum) out of which to bear the common Charges thereof, so as some other way of Leavy must be practised together with it; whereas by some one way, if the best, the whole work may be absolved: wherefore 'tis an inconvenience in the way of Customs, that it necessitates other wayes then it self. ”

“ Where a people's court delivers a verdict, ruling or an administrative authority concerned makes a decision to dispose of the goods under Customs control, the person concerned is required to accomplish all the necessary Customs formalities. ”

“ The revenue of the customs, instead of suffering, profits from such drawbacks, by that part of the duty which is retained. If the whole duties had been retained, the foreign goods upon which they are paid could seldom have been exported, nor consequently imported, for want of a market. ”

“ Foreigners of many nations accompany their speech with action; but why should their example have more influence upon us than ours upon them? Customs are not to be changed but for better. Let those who desire to reform us show the benefits of the change proposed. ”

“ And when 'imports' or 'importation' is applied to men, as is the case in some acts of Congress, and in the ninth section of the first article of the Constitution, it is to men or 'persons' who are property and passive, and brought in against their will or for sale as slaves,-brought as an article of commerce, like other merchandise. ”

“ A. Our only business is to mind our own interest; besides, the State may easily procure, by means of a land-tax, what it may lose by the clandestine exportation: and we are so far from expecting that Smuggling should turn out to our advantage, that we petition it may be made a capital offence, and prohibited under pain of mutilation, the galleys, or at least the entire ruin of the smuggler. ”

“ XLII. And it is hereby further enacted, That all penalties and forfeitures so recovered there, under this or any former act of parliament, shall be divided, paid, and applied, as follows; that is to say, after deducting the charges of prosecution from the gross produce thereof, one third part of the net produce shall be paid into the hands of the collector of his Majesty’s customs at the port or place where such penalties or forfeitures shall be recovered, for the use of his Majesty, his heirs and successors; one third part to the governor or commander in chief of the said colony or plantation ”

“ By the late act, the officers of the customs are “impowered to enter into any house, warehouse, shop, cellar, or other place, in the British colonies or plantations in America, to search for or seize prohibited or unaccustomed goods,” &c. ”

“ Every branch of trade that hurts a community should be prohibited for the same reason that a private gentleman would break off commerce with a sharper or an extorsive usurer. 'Tis to no purpose to haggle with such people, you are sure to lose by them. 'Tis exactly so with a nation, if the balance is against them and they can possibly subsist without the commodity, as they generally can in such cases, a prohibition is the only remedy ”