1878, by calendar years to 1843 and by fiscal years (ended June 30) from that time. 3, 545, 299 00 4,362, 541 72 2,551, 303 15 2,836, 110 52 4,651, 710 42 4,981, 669 90 5,311, 082 28 $1,177, 862 03 1794 1795 | 1796 1797 1798 1799 6, 480, 166 72 3,737, 079 916 7,414, 672 14 5,392, 604 86 14,996 48 399, 833 89 174, 598 08 284, 977 55 773, 549 85 523, 583 91 1,833, 452 13 1,040, 458 18 842, 723 27 1, 119, 214 72 2,390, 765 88 3,565, 535 78 3,782, 393 03 3,696, 760 75 4,000, 297 80 3,665, 832 74 3,070, 926 69 2,314, 464 99, 1,933, 822 37 1,593, 265 23; 1, 632, 055 67 2,637, 619 70. 3, 144, 120 94 4, 0:4, 157 30 13, 190, 344 84 24, 729, 700 62 53.685, 421 00 $699, 984 23 693, 050 25 2, 633, 048 07 2,743, 771 13 2,841, 639 37 2, 577, 126 01 2,617, 250 12 976, 032 09 1,706, 578 84 1, 138, 563 11 2,879, 870 98 5, 294, 235 24 3,306, 697 07 3,977, 206 07 4,583, 960 63 5,572, 018 C4| 2, 938,141 62 7,701, 288 96 3, 586, 479 26 4,835, 241 12 5, 414, 564 43 1, 998, 349 88 7, 508, 668 22 3,307, 304 90 6,638, 832 11 17, 048, 139 59 20, 886, 753 57 15, 086, 247 59 2,492, 195 73 3,477, 489 96 3,241, 019 83 2,676, 160 33 607, 541 01 11, 624, 835 83 7, 728, 587 38 7,065, 539 24 6, 517, 596 88 9, 064, 637 47 9, 860, 304 77 9, 443, 173 20 14, 800, 629 48 17, 067, 747 79 1, 239, 746 51 5,974, 412 21 328 20 21, 822 91 5, 590, 723 79 10, 718, 153 53 3, 912, 015 62 5, 315, 712 10 7, 801, 990 09 338, 012 64 11, 158, 450 71 7, 536, 349 49 371, 100 04 5, 600, 067 65 13, 036, 9224 12, 804, 478 541 3,656, 335 14 C34, 912 71 2, 152, 293 03 6, 412, 574 01 17, 556, 895 95 6, 662, 065 80 3, 614, 618 66 3,276, 606 07 7,505, 250 82 14, 685, 043 15 13, 854, 250 00 18,737, 160 00 96, 097, 322 09 181, 081, 635 07 430, 572, 014 03 $3,797, 436 78 8, 962, 920 00 6,479, 977 97 9,041, 593 17 10, 151, 240 15 8,367, 776 84 8, 625, 877 37 8, 583, 618 41 11, 002, 396 97 11, 952, 534 12 12, 273, 376 94 13, 270, 487 31 11, 258, 983 67 12, 615, 113 72 13, 598, 309 47 15, 021, 196 26 11, 292, 292 99 16,762, 702 04 13, 867, 226 30 13, 309, 994 49 13, 592, 604 86 22, 279, 121 15 39, 190, 520 36 38, 028, 230 32 39,582, 493 35 48, 244, 495 51 40,877, 646 04 35, 104, 875 40 24, 004, 199 73 21, 763, 024-85 19, 090, 572 69 17, 676, 592 €3 15, 314, 171 00 31, 89, 538 47 23, 585, 804 72 · 24, 103, 398 46 22,656, 764 04 Balance in Treasury at the end of the year. $973, 905 75 783, 444 5 753, 661 6 1,151, 924 1. 516, 442 61 888,995 42 1,021, 899 04 617, 451 43 2, 161, 867 77 2,623, 311 99 3,295, 391 00 5,020,097 64 4,825, 811 60 4,037, 005 26 3,999, 388 99 4,538, 123 80 9, 643, 850 07 9, 941, 309 96 3,848, 056 78 2,672, 276 57 3,502, 305 80 3,862, 217 41 5, 196, 542 00 1,727, 848 63 13, 106, 592 88 22, 033, 519 19 14, 989, 465 48 1,478, 526 74 2,079, 992 38 1, 198, 461 21 1,681, 592 24 4,237,427 55 9,463, 922 81 1,946, 597 13 5, 201, 650 43 6,358, 686 18 G, 668, 286 10 25, 459, 479 52 5, 972, 435 81 25, 044, 358 40 5,755, 704 79 24,585, 281 55 6,014, 539 75 30, 038, 446 12 4,502, 914 45 34, 356, 698 06 2,011,777 55 24, 257, 298 49 11,702, 905 31 24, 601, 982 44 8,892, 858 42 17, 573, 141 56 26,749, 803 96 30, 868, 161 04, 46, 708, 436 00 37, 265, 037 15 37, 327, 252 69 39, 455, 438 35 36, 891, 196 94 37,614,936 15 33, 157, 503 68 28, 226, 533 81| 29, 963, 163 46 31,797, 530 03 28, G85, 111 08 32, 938,876 53 30,521, 979 44 12, 118, 105 15 39, 186, 284 74 33,642, 010 85 36,742, 829 62 30, 490, 468 71 36, 194, 274 81 27, 632, 282 90 38, 261, 939 65 60, 520, 851 74 83, 079, 276 43 GO, 655, 143 1929, 416, 612 45 53, 386, 422 74 32, 827, 082 69 41, 604, 718 20 35, 671, 753 31 48, 476, 104 31 40, 158, 353 25 46,712, 608 83) 43,338, 860 02 54, 577, 061 74, 50, 261, 901 09 75, 473, 170 75, 48, 501, 073 41 60, 164, 775 96 47,777, 672 13 72, 726, 241 57: 49, 108, 229 80 71, 274, 587 37 46, 802, 855 00 82, 002, 186 74, 35, 113, 334 22 83,678, 642 92 33, 13, 248 60 77, 055, 125 65) 32, 979, 530 78 85,367,313 08) 30, 953, 857 83 565, 607, 563 74, 46, 565, 304 87 899, 815, 911 25 36, 523, 048 13 1, 295, 541, 114 86/134, 433, 738 44 NOTE-This statement is made from warrants paid by the Treasurer up to June 30, 1866. The out in the Treasury June 30. 1878, by this statement is $286,591,453.88, from which should be deducted $208,489,808.97 1865 1866 $1,217, 704, 199 28$1,717, 900 11 385, 954, 731 43 58,476 51 $77, 395, 090 30 $609, 616, 141 68 133, 067, 624 91 620, 263, 249 10 1867 i 1868 1809 1870 1871 1872 1873 1874 1875 1876 i 1877 1878 5, 152, 771, 550 43 7,611, 003 56 502, 689, 519 27 2, 374, 677, 103 12 502, 692, 407 75.2, 374, 677, 203 43 143, 781, 591 91 735, 536, 980 11 140, 424, 045 71 692, 549, 685 88 130, 694, 242 80 261, 912, 718 31 129, 235, 498 00 393, 254, 282 13] 125, 576, 565 93 399, 503, 670 65 117, 357, 839 72 405, 007, 307 54 104, 750, 688 44 233, 699, 352 58 107, 119, 815 21 422, 065, 060 23 103, 093, 544 57 407, 377, 492 48 100, 243, 271 23 449, 345, 272 80 97, 124, 511 58 323, 965, 424 05 102, 500, 874 65 353, 676, 944 90 7,245, 488, 183 4865, 572, 794 67 1, 904, 504, 897 507, 452, 571, 395 09 warrants. Balance in Treasury at the end of the year. $1, 906, 433, 331 37 $33, 933, 657 89 1, 139, 344, 081 95 165, 301, 654 76 8,037, 749, 176 38 *4, 484, 555 03 *4, 484, 555 03 8,042, 233, 731 41 160, 817, 099 73 1,093, 079, 655 27 198, 076, 537 09 1,069, 889, 970 74 158, 936, 082 87 584, 777, 996 11 183, 781, 985 76 702, 907, 842 88 177, 604, 116 51 691, 680, 858 90 138, 019, 122 15 682, 525, 270 21 134, 666, 001 85 524, 044, 597 91 159, 293, 673 41 724, 698, 933 99 178, 833, 339 54 682, 000, 885 32 172, 804, 061 32 714, 446, 357 39 149, 909, 377 21 565, 299, 898 91 214, 887, 645 88 590, 641, 271 70 286, 591, 453 88 16, 668, 227, 270 74 standing warrants are then added, and the statement is by warrants issued from that date. The balance the amount deposited with the States, $28,101,644.91, leaving the net available balance June 30, 1878, APPENDIX. REPORT OF THE DIVISION OF SPECIAL AGENTS. TREASURY DEPARTMENT, Division of Special Agents, November 12, 1878. SIR: I have the honor to submit the following report of the transactions of the Division of Special Agents for the fiscal year ended June 30, 1878: Value of seizures reported by special agents.. Amount involved in suits instituted upon information of special agents..... Amount recovered by suit or otherwise. Saving by reduction in drawbacks on sugar as recom- Estimated saving in charges and commission cases. Arrests and criminal prosecutions instituted..... $108, 854 95 809, 994 53 38,984 70 70, 963 38 64, 781 90 304, 515 82 ..1, 000, 000 00 55 The number of agents authorized and employed during the year was twenty: Per-diem compensation.. Total cost.. $58, 400 00 18, 124 86 76,524 86 A system of examining custom-houses upon an unusually thorough basis was inaugurated during the year. Printed instructions for such examinations were issued to the agents, in which were embodied a series of questions, to answer which required a careful inspection of the books, accounts, &c., of each district. Under these instructions there were sixty-seven customs districts examined. Eight cases of defalcation by customs officers were discovered, amounting in all to $22,662 29. Of this amount, 84,754 83 has been paid, $15,340 75 is in suit on official bonds of collectors, and $2,566 71 has been charged to collectors by the accounting officers. At the beginning of the fiscal year the supervision of the transportation of dutiable merchandise in bond, and of bonded warehouses, and correspondence connected therewith, was assigned to this division. During the year eighty-seven bonds for warehouses were approved, and one hundred and twenty-three warehouses discontinued, leaving in force, on June 30, 1878, three hundred and forty-eight bonds, covering four hundred and ninety-eight buildings, forty-four yards, and ten elevators; in all of which bonded goods are stored. There were twenty-two bonds of common-carriers approved, and eighteen discontinued, leaving one hundred and twenty-five bonded routes (of which twenty-seven are for the transportation of unappraised goods) in operation June 30, last. These routes are bonded by railroad, steamboat, and canal companies, and, in a few instances, by single individuals. The number of packages of unappraised merchandise transported from ports of first arrival to ports of destination, under immediate transportation bonds, during the year, was 304,706, on which the invoice value was $7,861,239, and the estimated duties $4,044,162 18. By means of monthly reports from the ports of importation and of destination, supervision is exercised over the goods forwarded under immediate-transportation bonds, and all missing packages traced and discrepancies reconciled. From the monthly reports of collectors of customs, showing the amount of business transacted, the receipts from all sources, and the cost of collection, a statement has been prepared, from which it appears that the saving during the last fiscal year, in the cost of collecting the revenue, over that of the year previous, was $778,492 25. It is also shown by this statement that, in a large number of districts, the cost of collection forms a large percentage of the amount collected, while in thirty-three districts the cost exceeds the receipts. In many of these districts, which were established in 1799, when all commerce was carried on in sailing-vessels, there are now no importations of foreign merchandise whatever, and the duties of the collectors are confined to routine matters pertaining to the coastwise trade. It is respectfully suggested, that if the Secretary of the Treasury were authorized by law to consolidate two or more customs districts, whenever in his judgment the public interests so require, the Department would be able to materially increase the efficiency of the service and lessen expenses without endangering the revenue. UNDERVALUATIONS. It has been estimated by many persons, well-informed in respect to customs matters, that the loss to the revenue by undervaluations, since the repeal of the moiety acts, would reach as high as $25,000,000 per annum. There can be no doubt that many millions are lost every year on this account. In some classes of merchandise, American merchants have been compelled by reason of undervaluations to stop importing on their own account, and to buy their goods from commission merchants, who receive the merchandise on consignment from manufacturers in Europe. It has been argued that the increase of importations by consignment in this country is the result of progress in business, and is simply following the course of European trade; and that the fact that merchandise of a particular character is imported into the United States on consignment only, and is never purchased in Europe by an American dealer, is no indication that such merchandise is undervalued. To this, it may be answered that goods of the same character and quality as those sent to the United States on consignment only are freely sold at the places of manufacture in Europe to other markets than the United States, and would be purchased by importers in this country, having resident buyers in the European markets, if it were possible for them to buy the goods at the market rates, and import and sell them in competition with consigned goods without loss. This cannot be done so long as consigned goods are allowed to be entered at the values fixed by the manufacturers in Europe, who send them to their regular agents in this country for sale. Special efforts have been made by this division to ascertain the true |