These legal controversies, based upon conflicting views by
importers and the collector as to the interpretation of our present
complex and indefinite revenue laws, might be largely obviated by an
amendment of those laws.
But pending such amendment the present condition of this litigation
should be relieved. There are now pending about 2,500 of these suits.
More than 1,100 have been commenced within the past eighteen months, and
many of the others have been at issue for more than twenty-five years.
These delays subject the Government to loss of evidence and prevent the
preparation necessary to defeat unjust and fictitious claims, while
constantly accruing interest threatens to double the demands involved.
In the present condition of the dockets of the courts, well filled with
private suits, and of the force allowed the district attorney, no
greater than is necessary for the ordinary and current business of his
office, these revenue litigations can not be considered.
In default of the adoption by the Congress of a plan for the general
reorganization of the Federal courts, as has been heretofore
recommended, I urge the propriety of passing a law permitting the
appointment of an additional Federal judge in the district where these
Government suits have accumulated, so that by continuous sessions of the
courts devoted to the trial of these cases they may be determined.
It is entirely plain that a great saving to the Government would be
accomplished by such a remedy, and the suitors who have honest claims
would not be denied justice through delay.
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