786 UNITED STATES, FINANCES OF. 



UNIVERSALISTS. 



Under the act of March 3, 1883, the average 

 ad-valorem rate of duty on all imported mer- 

 chandise entered for consumption was reduced 

 from 42-64 per cent, during the fiscal year 1883 

 to 41-70 per cent, during 1884, a fall of ninety- 

 four hundredths (*94) in the rate. 



The Redaction of Taxation. April 15, 1884, the 

 House of Representatives, hy a vote of 140 to 

 138, decided to proceed to the consideration of 

 the so-called "Morrison bill," to reduce import 

 duties and "war-tariff taxes," which had been 

 reported from the Committee of Ways and 

 Means on March 11. The bill, after being ex- 

 haustively debated, came up for final considera- 

 tion in Committee of the Whole on May 6. Mr. 

 Converse, a Democratic representative from 

 Ohio, moved to strike out the enacting clause. 

 The motion was carried by a vote of 156 to 

 151. The action of the committee being re- 

 ported to the House, was concurred in by a vote 

 of 159 to 155, only ten members not voting. 



The President, in his annual message of 1883, 

 said: 



In my annual message of 1882, 1 recommended the 

 abolition of^ all excise taxes except those relating to 

 distilled spirits. This recommendation is now re- 

 newed. In case these taxes shall be abolished, the 

 revenues that will still remain to the Government will, 

 in my opinion, not only suffice to meet its reasonable 

 expenditures, but will afford a surplus large enough to 

 permit such tariff reduction as may seem to be advis- 

 able when the results of recent revenue laws and 

 commercial treaties shall have shown in what quarters 

 those reductions can be most judiciously effected. 



The Secretary of the Treasury, in his annual 

 report, discussed the condition of the foreign 

 trade of the country, and urged that steps be 

 taken to increase it. To this end he recom- 

 mended the appointment of a commission, 

 "composed of men not wedded to free trade 

 or protection fair-minded men, who would 

 prosecute the inquiry thoroughly, comprehen- 

 sively, and impartially." Continuing the con- 

 sideration of the subject, he said : 



In the commencement of its work the commission 

 should, I think, regard the following points as being 

 settled : 



1. That the public revenues are not to be in excess 

 of what may be required for the support of the Gov- 

 ernment and the gradual reduction of the public 

 debt. 



2. That our manufactures, which under the foster- 

 ing care of ^the Government have attained such gigan- 

 tic proportions, and whose prosperity is essential to 

 the welfare of all other interests, are not to be put in 



j_ an ^ 8wee ping changes in the tar- 



iff ; and that all reductions of import duties should be 

 made with a view to their ultimate advantage by 

 opening to them markets from which they are now in 

 a large degree excluded. . . . 



Owing' to the shortness of the time allowed to me 

 for the consideration of the subject, I am not pre- 

 pared to name the articles upon which duties should 

 be removed or reduced. This much, however, it may 

 be proper for me to recommend : 



1. lhat the existing duties upon raw materials 

 which are to be used in manufacture should be re- 

 moved. This can be done in the interest of our for- 

 eign trade. 



2. That the duties upon the articles used or con- 

 sumed bv those who are the least able to bear the 

 burden of taxation should be reduced. This also can 

 be effected without prejudice to our export trade. 



In regard to our internal revenue taxes, I have to 

 say that, as these taxes, with the exception of the tax 

 upon whisky, ought not to be and will not be needed 

 for revenue if appropriations are kept within reason- 

 able bounds and rigid economy is established in all 

 branches of the public service, I pee no good reason 

 for their continuance. The tax upon tobacco should, 

 in my judgment, be removed. The tax upon whisky 

 could not be repealed without a disregard of public 

 sentiment, nor without creating a necessity for higher 

 duties upon imported goods ; but while this is true, the 

 tax upon the alcohol used in manufacturing might ' 

 removed with decided benefit. 



Congress did not adopt these recommenda- 

 tions, nor was any action on the subject of tax- 

 ation taken at the second session of the Forty- 

 eighth Congress, which closed March 3, 1885. 



The colored chart shows the proportion of 

 the total receipts from each principal source of 

 revenue for each year since the establishment 

 of the Government down to and including the 

 fiscal year 1884.* There were no receipts from 

 postage in the year 1884, there being a deficit 

 in the postal revenues, and the receipts frc 

 direct tax ($70,720.75) were too small to 

 indicated on the chart. 



INIVERSALISTS. The "Universalist Regis 

 ter" for 1885 gives the following summary oi 

 the statistics of the Universalist churches ii 

 the United States, Canada, and Scotland : 

 General Convention ; 22 State conventions ; 

 parishes, with 37,263 families; 687 churche 

 with 34,349 members; 611 Sunday-school 

 with 51,935 members; 768 church edifi< 

 having a value above indebtedness of $7,092,- 

 264; 669 clergymen in fellowship, and 

 licensed lay preachers. Of the members, 

 are in Canada and 120 in Scotland. 



The educational institutions comprise tweli 

 colleges, theological schools, seminaries, am 

 academies, which report 109 professors 

 teachers, 1,227 students, and property value 

 at $2,373,000. 



The Universalist Publishing-House retui 

 about $45,000 of assets, and publishes and owns 

 the copyrights of 150 volumes and 6 peri( " 

 cals. The Chapin Home possesses property, 

 including the building in New York city, val- 

 ued at $129,162, and had 56 inmates. 



General Convention. The Universalist General 



* As the space allotted to the total receipts from all source* 

 Is the same for each year, however much that total may vary, 

 it will be understood that the colored spaces furnish no basil 

 for a comparison between the receipts from the same source 

 for different years, but only indicate the proportion which tb 

 receipts from any source for any year bear to the total receipts 

 for the year. For example, the customs receipts for 18 

 were less than for 1883, though the yellow space indicating 

 them is larger. 



