As very pertinent to this comparison, the further fact should be noted that whereas the average ad valorem rate of the Dingley tariff in the United States is between 35 and 40 per cent, the average ad valorem rate under the present tariff of the Philippine Islands is less than 18 per cent, or about one-half of the Dingley tariff. It follows, therefore, that whereas the actual and necessary cost of assessing and handling the present volume of imports is unchanged, the cost of collecting one dollar in the Philippine Islands is practically doubled as compared with the United States, owing to the fact that the return of the duties upon the inspection and appraisal of a given amount of merchandise is only one-half here of what it is under the Dingley tariff. CUSTOMS PERSONNEL. One of the greatest difficulties which attends the administration of the customs service here has been and is the practical impossibility of securing competent and experienced employees. This state of affairs has two causes-one, the distance from the home government creating a lack of available material; the other, the insufficiency of the salaries paid in many instances to secure and hold competent, reliable employees for customs work. It is perhaps safe to say that in no other large branch of either the insular or the home government, except perhaps the judiciary, do the personal responsibility, loyalty, and integrity of all grades of officers and employees play such an important part as in the customs service, or a similar large revenuecollecting agency. There are many branches of a government in which quite as much, and perhaps more, technical knowledge is required of the ordinary classes of employees, but in hardly any other service is the general combination of skill and integrity so vitally essential as in customs work. In the United States this fact has been recognized by making the customs branch the best paid and best equipped one in the Federal service. The following table of changes in the personnel of the Manila custom-house during the past year will partially explain the difficulty above discussed: The monthly average of employees for the past year was 487.4. During that period the number separated from the service through resignation, discharge, transfer, or death was 381, or 78 per cent of the average monthly force. The entire personnel at this rate would change in about one year and three months, so that the average period of service of customs employees is a little over seven and one-half months. The difficulties of organizing offices and divisions requiring experience and a high degree of technical skill under such conditions need no comment. REVISION OF FORMS. A complete revision of all customs forms in use in this archipelago has been made, and nearly three hundred are now in use. Owing to the essentially different methods of internal custom-house work which prevail here the United States customs blanks have only been available to a limited extent. REFUNDS. The amount of customs refunds on reliquidations or reclassifications made during the past year was only $4,444.06, as compared with $6,548.40 refunded during the year from September 1, 1900, to September 1, 1901, showing a decrease for the past year of nearly 333 per cent. ARMY TRANSPORTS AND NAVAL SUPPLY SHIPS. Since the passage of the Philippine customs administrative act army transports and naval supply ships arriving in these islands have been placed under customs supervision, with certain special regulations and provisions to facilitate the business of those two branches of the government. This opportunity is taken to acknowledge the uniform cooperation and courtesy which have been extended to the customs service by Rear-Admiral Fred Rodgers, formerly of this station; Rear-Admiral Frank W. Wildes, the present squadron commander; Col. Charles F. Humphrey, chief quartermaster, division of the Philippines; and particularly to Maj. J. B. Aleshire, quartermaster, U. S. Army, in charge of army transport service. COURT OF CUSTOMS APPEALS. The appellate tribunal, established by the administrative act for all classes of customs cases, has been of great assistance both to the officers charged with enforcing the customs laws and to the public, who are thus afforded, by a most simple procedure, a prompt, inexpensive, and ever-ready method of having their rights finally adjudicated. This court has been of special assistance in furnishing a prompt trial of criminal cases arising under the customs laws. STATISTICS. The following exhibits-A to H, inclusive-show the principal customs statistics of the archipelago during the period covered by this report: EXHIBIT A. Customs receipts at the port of Manila and subports, by months and fiscal years, during the period of American occupation. Customs receipts at the port of Manila and subports, by months and fiscal years, during the period of American occupation-Continued. Grand total of receipts by months and fiscal years during the period of American occupation. 1899. 1900. $792, 883.15 827,820.19 765, 231.04 926, 056. 08 710, 441.57 729, 895. 54 1901. 799, 415. 31 746, 607.12 447, 318. 79 March April 744, 196.60 657, 388.02 Customs receipts at subports by fiscal years for perioȧ of American occupation to June 30, a This does not include an item of $1,283 import duty collected at Siasi after closing of port on merchandise on hand at time of closing. a Harbor tax not included, being embraced in the item "All other collections." This report embraces gross collections, including amounts subsequently refunded. Date upon which entry ports of the Philippine Archipelago were opened. August 20, 1898 June, 1902 |