than upon the manufactured article, should be remedied.

The papers accompanying the report of the Secretary of the Treasury
will disclose frauds attempted upon the revenue, in variety and amount
so great as to justify the conclusion that it is impossible under
any system of _ad valorem_ duties levied upon the foreign cost or
value of the article to secure an honest observance and an effectual
administration of the laws. The fraudulent devices to evade the law
which have been detected by the vigilance of the appraisers leave no
room to doubt that similar impositions not discovered, to a large
amount, have been successfully practiced since the enactment of the
law now in force. This state of things has already had a prejudicial
influence upon those engaged in foreign commerce. It has a tendency to
drive the honest trader from the business of importing and to throw
that important branch of employment into the hands of unscrupulous and
dishonest men, who are alike regardless of law and the obligations of
an oath. By these means the plain intentions of Congress, as expressed
in the law, are daily defeated. Every motive of policy and duty,
therefore, impels me to ask the earnest attention of Congress to this
subject. If Congress should deem it unwise to attempt any important
changes in the system of levying duties at this session, it will
become indispensable to the protection of the revenue that such
remedies as in the judgment of Congress may mitigate the evils
complained of should be at once applied.

As before stated, specific duties would, in my opinion, afford the
most perfect remedy for this evil; but if you should not concur in
this view, then, as a partial remedy, I beg leave respectfully to
recommend that instead of taking the invoice of the article abroad
as a means of determining its value here, the correctness of which