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John Jay, special minister to Great Britain, in 1794: “It is the President's wish that the characteristics of an American minister should be marked on the one hand by a firmness against improper compliances, and on the other hand by sincerity, candor, truth, and prudence, and by a horror of finesse and chicane.” This standard set by Washington has almost invariably been followed by the United States. Aside from moral right and wrong, which policy is the wiser, the mediæval policy of deception or the modern policy of sincerity?

4. In 1892 an attaché of the Swiss Legation at Washington was suspected of theft and arrested at Bay Shore Park, Maryland. When examined at Annapolis he was discharged. The Swiss government asked for the punishment of the officer making the arrest. The State Department requested the Governor of Maryland to investigate. The police officer was dismissed and an ogy tendered by the Governor. A diplomatic officer cannot be arrested for exceeding the speed limit in an automobile, but he can be warned, and if he habitually violates the law in this respect complaint may be made to his government. Why is this courtesy to foreign countries necessary ?

5. The position of American Ambassador to Great Britain with a salary of $17,500 a year “went begging " for some months in 1913. What was the cause of this condition ?

6. Should we have a United States academy for training diplomats as well as academies for training army and navy officers ? Our diplomatic agents are not so well trained in foreign languages and international law as those of other countries. The diplomatic service would then be taken out of politics, as are the army

Is it not as important to train men to prevent war as to train men to make war?

and navy.

CHAPTER X

THE TREASURY DEPARTMENT 1

76. The Secretary of the Treasury supervises the collection, safe-keeping, and disbursement of all moneys of the United

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Copyright, Underwood & Underwood, N.Y. South FRONT OF THE UNITED STATES TREASURY BUILDING.

States government, and maintains the stability of its monetary system. In doing this he is aided by several assistant secretaries and numerous bureau chiefs who have immediate charge of the several bureaus and divisions of the departments. 77. The Collection of the Revenues. For the fiscal

1 One would hardly expect to find the three following services in this department: (1) The United States Public Health Service has charge of marine hospitals, controls the national quarantine service, and supervises the medical examination of immigrants. (2) The Coast Guard Service maintains several hundred stations at dangerous points on the coasts of the oceans and great lakes, etc. (see page 140, note). (3) A supervising architect has charge of the selection of sites and the construction and maintenance of buildings belonging to the United States.

year

ending June 30, 1921, the receipts of the United States were from the following sources :

Internal Revenue :

Income and Profits Tax :
Tax on Tobacco and Tobacco Manufacturers
Tax on Freight, Express, and Passengers
Tax on Sales by Manufacturers, etc.
Tax on Sales by Dealers, etc.
Inheritance Tax .
Tax on Amusements, Club Dues, etc.
Tax on Spirits and Liquors
Miscellaneous .

Total Internal Revenue

$3,228,137,674

255,219,385 254,595,112 177,751,214 111,441,911 154,043,260 102,509,878

82,623,429

228,678,902 $4,595,000,765

308,025,102 463,491,275

681,491,177 $6,048,008,319

Customs
Postal Revenues
Miscellaneous 1

Total Ordinary Receipts and Postal Revenue

Previous to the World War the total receipts of the United States Government were about one billion dollars.

The total debt of the United States Government before the World War was about one billion dollars. It is now about twenty-three billions. However, foreign governments who were our allies during the war owe us nearly twelve billions.

1 Miscellaneous includes such items as the following: sale of war supplies, principal and interest on foreign loans, Federal Reserve Bank profits, receipts from District of Columbia, Panama Canal tolls, profits on coinage, payment by Germany under terms of Armistice, and various fees.

revenue

com

Internal Revenue is derived from the sources indicated on the preceding page, e.g., on the manufacture of tobacco, cigarettes, and playing cards. In times of peace excessive taxation must be avoided, because if taxes are high enough to injure industry they will kill the goose that lays the golden egg. The

internal
missioner and his depu-
ties collect these taxes
through collectors of in-
ternal revenue in charge
of the various districts
into which the country is
divided. So far as feas-
ible, these taxes are col-
lected by means of stamps
which are pasted upon
packages in such a way
that the stamp will be
broken when the package
is opened.

There are enough dis

honest taxpayers to neCopyright, Underwood & Underwood, N.Y. UNITED STATES CUSTOMS OFFICER EXAM- cessitate extensive INING DIAMONDS FOR APPRAISEMENT.

secret

service department, because even great manufacturers have been guilty of counterfeiting revenue stamps. It was once a duty of this secret service department to safeguard the revenues by capturing “moonshiners.” It is now its duty, not only to prevent“ moonshining,” but to prevent any manufacture of intoxicating liquors for beverage purposes because this department, in conjunction with the Department of Justice, has been assigned the duty of enforcing the prohibition law.

Customs are taxes (tariff) on imported goods. These taxes are collected by the Secretary of the Treasury through one of his assistant secretaries. The country is divided into fortyeight customs districts. In each one of these districts there

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an

is a collector who is assisted by a surveyor, appraiser, examiners, inspectors, store-keepers, and clerks.

All articles brought into the country must enter at specified points where there are custom-houses. At the principal point in each district the collector resides; at subordinate places a deputy collector. Along the two oceans and the Canadian and Mexican borders are numerous “ports of entry”; and numerous

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interior cities, such as Chicago and St. Louis, are "ports of entry.” 1

Customs on about 2000 taxable articles are of three kinds — specific, ad valorem, and mixed. Specific means so much per unit, as four cents a gallon on vinegar or $3.00 a pound on crude opium. Ad valorem means in proportion to value," as 10 per cent of the value of diamonds (in the rough) or 60 per

1 Two thirds of all custom dues are collected at New York.

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