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move a vote of censure upon the member from


guage clearer than it is. It is a gross attempt New York, (Mr. CHANLER.]

Mr. DAWES, from the Committee of Elec- at a gross insult, which only falls harmless Mr. CHANLER. I would like to offer a resolution censuring the gentleman from Ohio, | against Delano, accompanied by the following tions, submitted a report in the case of Follett

because of the incompetency of the member

from New York. [Mr. SCHENCK;] but I suppose, as his party resolution:

The previous question was seconded and the is in the majority, it would be a useless pro

Resolved, That Hon. Columbus Delano is entitled

main question ordered. ceeding to the seat occupied him in this House as a Rep

Mr. CHANLER. Is the member accused Mr. Speaker, I have another resolution which resentative from the thirteenth district of Ohio in to have no hearing? I desire to offer. the Thirty-Ninth Congress.

The SPEAKER. No debate is in order, The SPEAKER. Is there objection to the The report was laid upon the table, and the previous question having been seconded. gentleman from New York offering another ordered to be printed.

Mr. DARLING. I hope my colleague will resolution?

be allowed to be heard.


Mr. LE BLOND. I move that the resoluA message was received from the Senate, by tion be laid upon the table; and on that I TAX ON NOTES OF STATE BANKS. Mr. Forney, its Secretary, notifying the House | demand the yeas and

nays. Mr. DAVIS. I offer the following resolu

that that body had passed a bill and joint reso- Mr. SCHENCK. I suppose it is perfectly tion, on which I demand the previous question: lution of the House of the following titles with proper for me to make a remark. Resolved, Thabthe Committee on Banking and Cur

amendments, in which he was directed to ask The SPEAKER. Debate is not in order rency be directed to inquire into the expediency of the concurrence of the House:

after the demand for the previous question. repealing in whole or in part the tax imposed by law An act (H. R. No. 280) making appropria- Mr. SCHENCK. I do not propose any on the circulating notes of State banks after July 1, 1866; and that said committee have leave to report

tions for the Post Office Department during the debate. at any time by bill or otherwise.

fiscal year ending 30th of June, 1867, and for Mr. LE BLOND. The gentleman has cut Mr. WILSON, of Iowa. I object to that part other purposes; and

off debate himself. of the resolution which proposes that the com

A joint resolution (H. R. No. 130) carrying The SPEAKER. No debate is in order. mittee shall have leave to report at any time.

into effect the bill to provide for the better or- Mr. ROSS. Is it in order to refer it to the The SPEAKER. It will require unanimous

ganization of the pay department of the Navy. Committee of the Whole ? consent for the adoption of that.

Also, that the Senate had passed a joint res- Mr. SCHENCK. I was about to say, by Mr. DAVIS. I modify the resolution by

olution and bills of the following titles, in which | unanimous consent, that I would have no striking out the words "at any time."

he was directed to ask the concurrence of the objection to the gentleman, who is named in

House : The previous question was seconded and the

the resolution, occupying any time he wishes, main question ordered.

A joint resolution (S. R. No. 88) authorizing but I want no debate. On agreeing to the resolution, there were

the Secretary of War to grant the use of cer- The SPEAKER. Is there objection ? ayes 35, noes 30; no quorum voting.

tain lumber for a fair of a Soldiers' and Sailors' Mr. ELDRIDGE. I object. Mr. ELDRIDGE called for the yeas and Home;

Several MEMBERS. Oh, withdraw it.

An att (S. No. 127) for the relief of Jona- Mr. ROGERS, I hope the gentleman will nays.

than W. Gordon, late major in the eleventh withdraw it. The yeas and nays were ordered.

Mr. ELDRIDGE. I withdraw it. The question was taken; and it was decided regiment of infantry; and

An act (S. No. 310) to change the place of The SPEAKER. The Chair hears no obin the negative-yeas 45, nays 63, not voting | holding the courts of the United States for the jection. The gentleman from New York [Mr. 75; as follows: northern district of Mississippi.

CHANLER] is entitled to speak, by the consent YEAS-Messrs. Barker, Bergen, Bundy, Chanler,

of the House. Conkling, Darling, Davis, Dawson, Defrees, Denison.

CENSURE OF A MEMBER. Eldridge, Finck, Goodyear, Grider, Aaron Harding,

Mr. CHANLER. Mr. Speaker, what object Hart, Holmes, Asahel W. Hubbard, Demas Hubbard,

Mr. SCHENCK. I rise to a question of

lies behind the resolution of the gentleman from James R. Iubbell, Kerr, Kuykendall, Latlin, George privilege, and submit the following resolution: V. Lawrence, Le lond, Marshall, Mercur, Miller,

Ohio [Mr. SCHECK] it is impossible for me or Morrill, Niblack, Pike, Ritter, Rogers, Schenck,

Resolved, That John W. CHANLER, a Representa- this House to discern. What motive actuated Shanklin, Sitgreaves, Stevens, Strouse, Taber, Trim

tive from the seventh district of the State of New ble, Burt Van Horn, Henry D. Washburn, Whaley, York, by presenting this day a resolution to be con

myself in presenting that resolution I alone sidered by this House in the following terms: Re- know; and for him to assume and to declare in Stephen F. Wilson, and Windom-45. NAYS-Messrs. Alley, Allison, Ames, James M.

solved, That the independent, patriotic, and con- the form of a resolution that the words which Ashley, Baker, Baldwin, Banks, Baxter, Benjamin,

stitutional course of the President of the United Bidwell, Bingham, Boutwell, Bromwell, Broomall, States, in seeking to protect by the veto power the

I have presented to this House constitute an Cobb, Cook, Dawes, Deming,

Donnelly, Dumont,

rights of the people of this Union against the wicked insult to the House ; for him to make that asserEckley, Eggleston, Farnsworth, Garfield, Abner C. and revolutionary acts of a few malignant and mis- tion puts the charge of offering the insult upon Harding, Hayes, Henderson, Hooper, Chester D.

chicvous men, meets with the approval of this House Hubbard, John H. Hubbard, Hulburd, Jenckes, and deserves the cordial support of all loyal citizens

himself. If he feels the sting, let him suffer. Julian, Kasson, Kelso, William Lawrence, Loan,

of the United States," has thereby attempted a gross I am not called upon to retraet one word, and Longyear, Marston, McKee, Moorhead. Orth, Paine,

insult to the House, and is hereby censured therefor. not one word will I retract. What I meant I Patterson, Perham, Plants, Price, William H. Ran- Mr. Speaker, I ought perhaps to have pro- will not reveal, for the reason that the words dall, Alexander H. Rice, Rollins, Ross, Sawyer, Smith, Spalding, Stilwell, Van Aernam, Ward, Elihu B.

posed a resolution of expulsion, but did not, of that resolution are so plain and simple that Washburne, William B. Washburn, Welkor, Wil- | simply because I doubted whether the member no politically honest man, who believes in the liams, James F. Wilson, and Woodbridge-63. from New York was capable of comprehending | right of free speech and of free debate, and who

NOT VOTING-Messrs. Ancona, Anderson, Delos R. Ashley, Beaman, Blaine, Blow. Boyer, Brandegee,

fully the offensiveness of the language used in respects the privileges of this House, will for Buckland, Reader W. Clarke, Sidney Clarke, Cofhis resolution.

one moment consider exceptionable, or fail to froth, Cullom, Culver, Delano, Dixon, Dodge, Driggs, I have also, it will be observed, described understand as having a general political meanEliot, Farquhar, Ferry, Glossbrenner, Grinnell, Griswold, Hale, Harris, Higby, Hill, Hogan, Ilotchkiss,

his insult as being not offered to the House || ing. If I did mean to insult this House it would Edwin N. Hubbell, James Humphrey, James M. Hum- but attempted, that being about as far, I think, be a presumption far beyond any merit that I phrey, Ingersoll, Johnson, Jones, Kelley, Ketcham, as he was able to go.

have ever assumed to have. Latham, Lynch, Marvin, McClurg, McCullough, McIndoe, McRuer, Morris, Moulton, Myers, Newell,

Mr. ROGERS. I think the other side had When the veto of the President of the United Nicholson. Noell, O'Neill, Phelps, Pomeroy, Radford, better expel him as they hardly have members States fell upon this House like a thunderbolt Samuel J. Randall, Raymond, John H. Rice, Rous- enough over there.


have insulted this House. He may be seau, Scofield, Shellabarger. Sloan, Starr, Taylor; Mr. SCHENCK. The occurrence was so Thayer, Francis Thomas, John L. Thomas, Thorn

so charged by the partisans of those who moved ton, Trowbridge, Upson, Robert T. Van Horn, War- recent there is no necessity for argument, and to sustain the previous question, and had he ner, Wentworth, Winfield, and Wright-75.

I therefore demand the previous question. been a member of either body of Congress he So the resolution was not agreed to.

Mr. FINCK. It is too late to introduce the would have been expelled for expressing the Mr. WASHBURNE, of Illinois. I move to resolution; it ought to have been done at the opinions contained in his veto, as he is now reconsider the vote just taken; and also move

moment; other business has intervened. threatened with assassination, as he is now that the motion to reconsider be laid on the

The SPEAKER. If the gentleman will threatened with impeachment, and as he has table.

refer to the rule be will find it refers to words to meet the hostility of the whole body of men The latter motion was agreed to. spoken in debate.

organized as a majority on this floor. But that ENROLLED BILLS.

Mr. CHANLER. I hope the point of order I should have the good fortune, through the

will be withdrawn. I do not seek any technical mischievous malignity of any member of the Mr. COBB, from the Committee on Enrolled | protection.

House, by a resolution of censure, to be placed Bills, reported that they had examined and Mr. ROGERS. Does the resolution reflect | in a position of champion of the President for found truly enrolled bills and a joint resolu- on any person?

sustaining the policy of the Administration as tion of the following titles; when the Speaker Mr. SCHENCK. If the gentleman does not || displayed by the acts of the Executive, I signed the same:

comprehend it I cannot enlighten him. am too proud to feel for one moment regret, An act (H. R. No. 567) to amend an act Mr. ROGERS. It names no members of although utterly unworthy of the honor. to establish the grade of vice admiral in the Congress.

meant not to thrust myself into a prominence United States Navy;

Mr. LE BLOND. I appeal to my colleague so invidious, and into a position which I do An act (H. R. No. 511) imposing a duty on not to insist on the call for the previous ques

not deem myself called upon to take, or capable live animals; and

tion; to let the resolution be printed, and lie to maintain. The responsibility of that position Joint resolution (H. R. No. 133) relative over for consideration and discussion.

belongs to those who elected the Chief Magisto the attempted assassination of the Emperor Mr. SCHENCK. There is no possible dis- trate. And if, because of the conscientious of Russia.

cussion to my mind which can make this lan- || discharge of his duty, he is assailed here by those who elected him, and defended here by || shall not hold us responsible, those of us who Mr. DAWES. Will the gentleman from those who had naught to do with his election, offer resolutions of this character are held up New York (Mr. CHANLER] yield for a question? I cannot see the reason, logic, or political as worthy of censure.

Mr. CHĂNLER. Certainly. sequence in any form that will make a member Now, what have these few constituting this Mr. DAWES. I desire to read to the genreprehensible for rising in his seat and pre- committee done? Have they offered to thistleman from New York a portion of one of the senting a resolution as I have, admitted by the body one single reason for their course, one resolutions, and then ask him in good faith Presiding Officer of this House to be in order, argument for their report, or introduced one what he means by that portiou of it: and to be subject only to the action of the || legislative act which will enable the Executive, Resolved. That the independent, patriotic, and House. Sir, that any member should be held in the discharge of his public duties, to use the

constitutional course of the President of the United

States in seeking to protect by the veto power the accountable and liable to censure for such action powers which the Constitution gives him to

rights of the people of this Union against the wicked is a compliment, and as such I accept it. save the people. That, sir, is the select few, and revolutionary acts of a few malignant and mis

And, sir, what have been the precedents that is the body of men against whom that res- chievous men, &c. offered by that side of the House in the treat- olution was hurled, those and the people who Now, I desire to ask the gentleman from ment of public opinion as expressed by the || support it; against those few in comparison New York to whom he refers by the expres. Opposition? What course has been pursued with the great body of the people outside of sion, " a few malignant and mischievous men, with regard to the humble few who claim the this House who support the action of that against whose “wicked and revolutionary acts" right on this floor of opposing encroachments select committee.

the “President of the United States is seeking made by the majority upon the Constitution, Gentlemen seem to think that because they to protect by the veto power the rights of the as we honestly believe? Is there any language | hold seats here in the majority they'rule this people of this Union." that can be found in Billingsgate or Hudibras, country. They think that the powers which Mr. "CHANLER.. Every malignant and any low term of political reproacb, any inde- have descended upon them from the hands of malicious individual, [laughter,] collectively, cent slang, any hateful anathema, that is not the people, according to the forms of the Con- connected with this Government or any other, made use of toward the minority here day after | stitution, give them unlimited control for all who attempts to interfere with the President's day, and put upon the wings of the press and time to come. They think that the great plea | power to protect the people, without regard to carried to every quarter of this country? of necessity under which, during the turmoils race or color, particularly the light brown.

Sir, is this done by one who is spotless or of war, they controlled the acts of the Govern- Mr. DAWES. I wish the gentleman to free from the reproach which he would apply ment is valid now, and gives them the right to answer me directly whether he meant by his to the humblest member on this side? Who is carry on a system of government they then resolution to refer to the majority of Congress insulted when a Representative on this side is established, a system peculiar in itself, opposed who voted for the acts which the President has branded as unworthy? That member? No, sir. to the Constitution, and pronounced by an vetoed. Will he state whether he did or did This House? No, sir; but the people--the peo- Executive chosen by themselves to be uncon- not intend to include that majority or any ple whom we represent; the constituency for stitutional. Your term of office is limited, portion of them? whose interest we come here and in whose behalf and the power you exercise is limited, and its Mr. CHANLER. In just so much as they we speak and vote. And if the people that I end is near.

did interfere with the rights of the people. represent deem, as I believe they do, that the So much for that portion of the resolution. Mr. DAWES. I ask the gentleman whether course of mischievous men has interfered with I have not at any time addressed the House upon he intended to include them. the wise, constitutional policy of the President, that select committee, because it was like talk- Mr. CHANLER. No more and no less than I will declare it, day by day and hour by hour, | ing to the idle wind or firing at the insensible I have stated. I have already made my declathough all the forces of the opposite party here rock.

ration, in answer to the gentleman from Ohio, concentered were to seek by every rule allowed Now, with regard to the second part of the | [Mr. SPALDING,] that I meant nothing whatever by the practice of the House to stop my speech. resolution

in the form of insult or personality as applied What care I for the paper resolutions of any

Mr. SPALDING. Will the gentleman yield to this House or any member. It was a glitpolitical organization in any political body, if to me for a moment?

tering generality;" that is all. I here conscientiously discharge my duties as Mr. CHANLER. Certainly.

Mr. ÞAWES. Will the gentleman answer a Representative? And I claim, in that capacity, Mr. SPALDING. I desire to ask the gen- one more question ? to stand without reproach. I have never given tleman if in his resolution he intended to Mr. CHÂNLER. Certainly. a vote here or raised my voice in debate here malign the majority of this House or any por- Mr. DAWES. Will the gentleman please to without keeping within the rules and regula- tion of that majority.

state to the House in what manner it is possible tions of the House. What mistakes may be Mr. ÇHANLER. Not at all. There is not to include anybody else than the members of made in the impetuosity of debate, in the eager- a word in the resolution that applies to any the House and of the Senate who voted for the ness to fulfill our duty toward our constituents || organization or set of men whatever. I drew acts against which he says the President is is aside from the motives with which we may up that resolution with special view to avoid defending the people by the exercise of his veto be actuated. But no act of mine has ever cast any such inference, and the Speaker, in his power? reproach upon the constituency I represent, ruling, most justly remarked that it was a ques- Mr. CHANLER. I allude to those who and no act of the member from Ohio can cast tion for the action of the House. If I had influence the men on the other side. I allude infamy on me. As to any personal rebuke || insulted the body over which he presides, is he to those to whom the majority in Congress are which may fall upon myself, I look

it as

not competent, and has he not always shown a responsible. I allude to those mischievous and too ridiculous to need serious consideration. prompt readiness to do so, to check the con- malignant men who, using the pulpit for fulI regret, Mr. Speaker, that my resolution was sideration of the resolution at the very start? minating revolutionary and wicked doctrines, not allowed to take the usual course without Of course I meant no personality whatever, and have roused the people to acts of incendiarism involving me in these personalities. I wish to nothing but a malignant feeling on his part and bloodshed. I mean all those infamous and say in regard to the resolution that it is as could have prompted the resolution of the gen- wicked men who, for political purposes, have harmless a resolution as was ever introduced tleman from Ohio, [Mr. SCHENCK,] and I thank perverted every avenue to honor that they into this House.

the other gentleman from Ohio [Mr. SPALD- may gain wealth and position. Is the gentle. The resolution only meets the line of argu- ING] for directing that question to me. I did man satisfied? Does the language apply to ment which the majority on this floor have ad- not deem it necessary for me to make such an him? Does the galled jade wince, or does he vanced from time to time by condensing what avowal, for there is nothing in the resolution feel that his withers are unwrung? I deem a fitting reply in a few words. That is all that calls for a motion of censure.

Mr. DAWES. If the gentleman has no there is in the resolution. Such resolutions are Now, sir, I wish that the true motives which objection to answering one more question, will often presented. Why this stringent cord drawn actuated me in this case should not be misunder- he be kind enough to state to the House whose around this particular resolution? Why the stood. I do not wish to delay the House, or acts the President vetoed? bow-string and the knout here? Why this lash to disturb or interrupt the proceedings before Mr. CHANLER. He can veto only the acts which has driven the majority here to vote with it. But it is due to this House and to myself of Congress. The President, acting as Presisuch unanimity?

that they should understand that there is a dent, can by his veto power strike only the Do you suppose that your lash can reach any potent power and an admirable use in a minor- acts of Congress. Every one must see that the man on this side of the House? If you do, you || ity. A minority of one man, if he is conscien- gentleman's question is utterly useless. But are very much mistaken. The action of the tious in the discharge of his duties, is as able what I mean is, that in these vetoes the Presifew men who control this Congress and this a check upon improper parliamentary proceed- dent has struck broader and deeper than any Government is subject to very strict criticism ; || ings as a minority of fifty or of any number. act of Congress. He has roused in the hearts it is worthy of denunciation ; it is worthy of Now, if the constituency which I represent of the American people throughout this whole the loudest anathemas; and as a Representa- upon this floor is to be turned upon and cen- country a hope that had almost ceased to exist. tive on this floor, had I the power of eloquence, | sured by the majority for saying what it thinks He has struck a forcible blow against what I I should seek to crush the majority by all the || through its agent, why in the name of reason deem a most dangerous combination against stinging and searching arguments which their do you invite them to send a Representative | the welfare of the country. I did not mean to own acts offer me.

here? If the majority of this House are to say that any man on this floor is any more We are few in numbers here, but not as few show this thin-skinned sensitiveness to the incendiary or revolutionary in his conduct than as the peculiar body which controls the action utterances of truths, how is there to be any myself. Gentlemen on the other side daily of both branches of Congress, contrary to the minority worthy of that name in the system of indulge in charges against gentlemen on this established rules and practice of American le- American government? Are we, because we side, cailing them traitors, &c.; and am I to gislation. And because we oppose the action differ from them to cringe, and gather thrift be called to account because I reply in a genof this select committee and declare that it II by fawning?

eral assertion which touches no individual ? Am I to be arraigned here by a system of cross- burn, Welker, Williams, James F. Wilson, Stephen the Senate were taken up from the Speaker's questions because as a member I have said F. Wilson, and Woodbridge-72.

table and referred to the Committee on Approwhat I think?

NAYS-Messrs. Bergen, Darling, Davis, Dawson,
Denison, Eldridge, Finck, Goodyear, Grider, Aaron

Mr. DAWES. I perceive the gentleman Harding, Hogan, James R. Hubbell, Kerr, Lafin, Le
does not understand my question; it is my
Blond, Marshall, Niblack, Ritter, Rogers, Ross, Rous-

UNITED STATES COURTS IN MISSISSIPPI. seau, Shanklin, Sitgreaves, Smith, Strouse, Taber, fault, I presume. If he will allow me, I will

Mr. WILSON, of Iowa. I ask unanimous Trimble. Burt Vau llorn, Ward, and Henry D. Washagain state it. I desire to understand fully burn-30.

consent to take from the Speaker's table Senwhat the gentleman meant by the language of

NOT VOTING-Messrs. Ancona, Anderson, Delos ate bill No. 310, to change the place of hold

R. Ashley, Banks, Beaman, Boyer, Brandegee, Buckhis resolution ; for my vote on the motion to

ing the courts of the United States for the land, Chanler, Coffroth, Conkling, Culver, Defrees, censure him will depend entirely upon what he Delano, Dixon, Dodge, Donnelly, Driggs, Dumont,

northern district of Mississippi for action at the meant to do, not the propriety of what he did Eggleston. Eliot, Farnsworth, Farquhar, Ferry, Gloss

present time. brenner, Grinnell, Griswold, Hale, Harris, Hill, do. If a man does as well as he knows how to

The bill was read a first and second time, Hotchkiss, Asahel W. Hubbard, Edwin N. Hubbell, do, I do not propose to censure him. James Humphrey, James M, Humphrey, Ingersoll,

and ordered to be engrossed and read a third I did not ask the gentleman what the Presi

Jenckes, Johnson, Joncs, Kasson, Kelley, Kelso, time; and being engrossed, it was read the third

Ketcham, Kuykendall, Latham, Marvin, McCul- time and passed.
dent could veto; but inasmuch as he said the lough, McIndoe, McRuer, Morris, Moulton, Myers,
President was defending the people against the
Newell, Nicholson, Noell, O'Neill, Phelps, Pomeroy,

Mr. WILSON, of Iowa, moved to reconsider "revolutionary and wicked' acts of certain

Radford, Samuel J. Randall, William H. Randall, the vote by which the bill was passed ; and also

Raymond, John H. Rice, Scofield, Shellabarger, "malignant and mischievous" men, I asked

moved that the motion to reconsider be laid Sloan, Starr, Stilwell, Taylor, Thayer, Francis him whether the President did veto any other Thomas, John L. Thomas, Thornton, Trowbridge,

on the table. acts than the acts of this House and the Senate.

Upson, Robert T. Van lIorn, Wentworth, Whaley, The latter motion was agreed to.

Windom, Winfield, and Wright-81. Mr. CHANLER. Yes, sir; he vetoed every So the resolution was adopted.

PERSONAL EXPLANATION. act of outrage that has been committed in this

Mr. HUBBARD, of Connecticut. I desire country. By the exercise of the veto power

Mr. SCHENCK moved to reconsider the

to state that when the vote was taken on Thurs. he showed himself an independent man—a man vote by which the resolution was adopted ; and

day last on the proposed amendment to the who looked to the Constitution for the warrant also moved that the motion to reconsider be

Constitution I was unavoidably absent. Had of his power. laid upon the table.

I been here I would have voted for it.
Mr. DAWES. Mr. Speaker-
The latter motion was agreed to.

Mr. VAN AERNAM. I notice in the proMr. CHANLER. I decline to yield further. SELECT COMMITTEE ON THE MEMPHIS RIOT. ceedings as reported in the Globe that I am Mr. Speaker, I have nothing to do with the

The SPEAKER announced the following as

recorded as not voting on the motion ordering President of the United States. He was elected the select committee on the Memphis riot or

the main question. I was here and voted. by one constituency and I by another. I am dered this morning: Messrs. WASHBURNE of

Mr. DENISON. Mr. Speaker, I ask to be not here to defend him, and the gentleman knows | Illinois, BOUTWELL of Massachusetts, and LE

allowed to record my vote on the constitutional it. It is asking a pigmy to defend a giant when BLOND of Ohio.

amendment. it is proposed to bring me into the arena to

The SPEAKER. That cannot be done.

FIVE-CENT PIECE. defend the President of the United States.

Mr. DENISON. I would have voted against Sir, the President stands before you to-day || from the Speaker's table House bill No. 397,

On motion of Mr. KASSON, the House took

it had I been here. as a giant, and there is no David in your ranks to bring him down. I do not presume to be to authorize the coinage of a five-cent piece,

EXECUTIVE COMMUNICATION. his defender. I do not claim to be your supe

and concurred in the amendment of the Senate The SPEAKER laid before the House a riors, but I do claim to be your equals, and I thereto.

communication from the Secretary of War, in am not over proud of it either.

Mr. KASSON moved to reconsider the vote reply to a resolution of the House of the 10th There is nothing more hostile to my inclina

by which the amendment was concurred irr; | ultimo, in regard to artificial limbs furnished tions and more at variance with the intention

and also moved that the motion to reconsider to soldiers at the expense of the Government; I had when this resolution was offered than be laid upon the table.

which was laid on the table, and ordered to bo the personality which has grown out of this

The latter motion was agreed to.

printed. debate. I hope my friends (turning to the NEW YORK POST OFFICE, ETC.

TAX BILL. Democratic members) are satisfied that while

On motion of Mr. DARLING, the House

Mr. MORRILL moved that the rules be sus. I boldly announced in the resolution what I

took up and concurred in the Senate amend- pended, and that the House resolve itself into believed true, I as boldly have maintained it

ments to House joint resolution No. 66, rela- the Committee of the Whole on the state of in the foregoing remarks. I retract not one

tive to the courts and post office of New York the Union on the special order. word. I accept the question of the gentleman city.

The motion was agreed to. from Ohio [Mr. SPALDING) as the suggestion

TAXING NATIONAL BANKS. of a friend. It enabled me to remove all im

So the rules were suspended; and the House pression that the resolution was meant to be Mr. BLAINE, by unanimous consent, intro

accordingly resolved itself into the Committee obnoxious. I will answer no more questions. duced the following resolution; which was

of the Whole on the state of the Union, (Mr. I mean no wrong, and I will suffer no wrong. read, considered, and agreed to:

WASHBURNE, of Illinois, in the chair,) and I care not

resumed the consideration of the special order, he persecution of the malignant Whereas, by reason of the decision of the Supreme being a bill of the House (No. 513) to amend member from Ohio, [Mr. SCHENCK,] or for the

is made subject to the same rate of taxation with political censure of the majority of the Repub

an act entitled “An act to provide internal other property by State and municipal authority: lican party in or out of this House. If by my

revenue to support the Government, to pay Therefore, defiance I could drive your party from this

Resolved, That the Committee of Ways and Means interest on the public debt, and for other purHall I would do so.

be instructed to inquire into the expediency of reIf by my vote I could

poses,'' approved June 30, 1864, and acts moving all taxes levied by the national Government

amendatory thereof. crush you, I would do so, and put the whole on said banks, except the half per cent. per annum party, with your leader, the gentleman from on the average amount of their deposits.

The pending question was on the motion of Pennsylvania, (Mr. STEVENS,] into that polit

Mr. BLAINE moved to reconsider the mo.

Mr. JENCKES, to strike out the following proical hell surrounded by bayonets, referred to tion by which the resolution was agreed to;

viso on page 22, on which debate was exhausted; by the gentleman from Pennsylvania [Mr. and also moved to lay that motion on the table.

Provided further, That the Secretary of the TreasStevens) in his argument on Thursday last.

The latter motion was agreed to.

ury shall be, and he is hereby, authorized to fix such

additional rates of compensation to be made to asNow, vote upon this resolution of censure.


sessors and assistant assessors in cases where a colMr. ÉLDRIDGE. I understand the gentle

lection district embraces more than a single congres

Mr. HOLMES, by unanimous consent, in. sional district, and to assessors and assistant assessors, man from Obio [Mr. Le Blond) does not press

troduced a bill for the relief of William Joslin, revenue agents, and inspectors in Louisiana, Georthe motion to lay upon the table, as the gentle- || of Vermont; which was read a first and second

gia, South Carolina, Alabama. Florida, Texas. Arman from New York prefers a direct vote on

kansas, North Carolina, Mississippi, Tennessce, Mistime, and referred to the Committee on the souri, California, and Oregon, and the Territories, as the resolution. Judiciary.

may appear to him to be just and equitable, in conThe question recurred on the adoption of

sequence of the greater cost of living and traveling

in those States and Territories, and as may, in his the resolution, on which the yeas and nays were ordered.

On motion of Mr. COBB, by unanimous con- judgment, be necessary to secure the services of com

petent officers; but the rates of compensation thus The question was taken ; and it was decided sent, leave was granted to withdraw from the

allowed shall not exceed the rates paid to similar

officers in such States and Territories respectively. in the affirmative-yeas 72, nays 30, not voting files of the House the papers in the case of 81; as follows: George R. Frank, copies being left.

Mr. MORRILL. I move to amend by strik

ing out “Missouri.'' YEAS-Messrs. Alley, Allison, Ames, James M. Ashley, Baker, Baldwin, Barker, Baxter, Benjamin, Mr. FERRY asked and obtained leave of

Mr. Chairman, I have made inquiry at the Bidwell, Bingham, Blaine, Blow, Boutwell, Brom

Department and I find that this proviso is indiswell, Broomall, Bundy, Rcader W. Clarke, Sidney absence for his colleague, Mr. BEAMAN, for ten Clarke, Cobb, Cook, Cullom, Dawes, Deming, Eck

pensable if we would collect any tax in the days. ley, Garfield, Abner C. Harding, Hart, Hayes, Hen- Mr. PRICE asked and obtained leave of

States and Territories mentioned. In a large derson. Higby, Holmes, Hooper, Chester D. Hubbard, Demas Hubbard, John H. Hubbard, Hulburd, Julian, absence for his colleague, Mr. GrinnELL, for portion of the State of Louisiana, and also in

Tennessee, especially around Memphis and George V. Lawrence, William Lawrence, Loan, Long- ten days. ycar. Lynch, Marston, McClurg, McKec, Mercur, Mil

Nashville, it is utterly impossible to obtain ler, Moorhead. Morrill, Orth, Paine, Patterson, Per

POST OFFICE APPROPRIATION BILL. men who are competent to discharge these ham, Pike, Plants, Price, Alexander II. Rice, Rol

On motion of Mr. STEVENS, the amend- duties without the payment of a little more lins, Sawyer, Schenck, Spalding, Stevens, Van Aerpam, Warner, Elibu B. Washburne, William B. Wash- ments to the Post Office appropriation bill by Il salary than the law now allows. If the assist




ant assessors are paid five dollars a day, as they Mr. ASHLEY, of Ohio. I move to insert lieu of office rent, which they can account for as have been for some time, I believe, it will not the word “Nevada”, after the word “Califor- office rent or for any other necessary purpose. increase the expenses of the internal revenue nia.''

Mr. WOODBRIDGE. I think my amenddepartment to any large amount, but in various The motion was agreed to.

ment is preferable. portions of those States which are not yet re- Mr. WOODBRIDGE. I move to amend

Mr. MORRILL. I do not rise to oppose the constructed, if we would obtain any revenue, it this paragraph by striking out the word “four,'' amendment. It was thought by the Committee is absolutely indispensable to allow for a small and inserting in lieu thereof the word “five,"

of Ways and Means that these officers should increase of pay; and as we heard from the gen. before the words “dollars for every day actually

receive some additional pay, and they proposed tleman from California [Mr. Higby] the other employed in collecting lists,'' &c.; also to strike

it in the shape of an allowance for office rent. day, it always has been necessary there to have out the words:

The most of them are compelled to have an a provision of this kind in order that we may

And other assistant assessors, when cmployed out

office, and this sum of $300 would enable the collect taxes there, for they pay higher rates of side of the town in wbich they reside, in addition to

most of them to rent an office or a house suffiwages there than we do on the Atlantic coast. the compensation now allowed by law, shall, during ciently capacious to accommodate their famI trust the gentleinan from Rhode Island will

such time so employed, receive one dollar per day. ilies and furnish an office. I agree with my be content with the amendment I propose and That portion of the paragraph will then read: colleague [Mr. WOODBRINGE] that it is neceswill not insist on striking out the proviso. In And there shall be allowed and paid to each assist- sary for us to have competent, vigilant men for Missouri, I believe, there are officers now apant assessor four dollars for every day actually em

these oflices, men of integrity. And I do not ployed in collecting lists and making valuations, the pointed in all the congressional districts, and

number of days necessary for that purpose to be cer- object to the proposition in the form in which it may be possible, although somewhat incon- tified by the assessor, and three dollars for every hun- my colleague has offered it, if the House shall venient, to get along in that State without this dred persons assessed contained in the tax list, as deem it more desirable than the form reported increase of pay.

completed and delivered by him to the assessor, and
twenty-five cents for each permit granted to any to-

by the committee. Mr. JENCKES. I should be better con- bacco, snuff, or cigar manufacturer; and the several The amendment of Mr. WOODBRIDGE was tented if the gentleman would extend'this power assistant assessors in cities of more than ten thousand

then agreed to. inhabitants shall be allowed, in the settlement of their over the whole United States and not restrict accounts, a sum not exceeding $300 per annum for Mr. COOK. I move further to amend this it as he proposes. This proviso gives the Sec- office rent; but no account for such rent shall be allowed or paid until it shall have been verified in

paragraph by inserting after the words and retary power to regulate the compensation of

such manner asthe Commissioner of Internal Revenue for postage actually paid on letters and docuthese officers in thirteen States and all the

shall require, and shall have been audited and apTerritories. The inequalities in compensation

ments received or sent, and relating excluproved by the proper officer of the Treasury Depart- sively to official business," the words, and for arising out of the inequalities in service are as

money actually paid for publishing the notices great in the States omitted as they can be in If this amendment shall be adopted, it will required by this act;'' so as to pay back to the States enumerated; and if the Secretary is give the assistant assessors, during the time in these officers the money they are actually reto have the power of fixing the salaries of these which they are engaged in performing the quired to pay out for the publication of the officers in this large number of States and in duties of their offices, the sum of five dollars a notices. all the Territories, why not extend the power | day. The provision as it now stands is that The amendment was agreed to. to all the States and all the congressional dis- they shall have four dollars a day, and one tricts ? dollar additional for each day they are per:

Mr. DARLING. I move to amend by strikMr. MORRILL. If the gentleman desires forming duties outside of the town in which I ing out in line two hundred and ninety the word

"for” before the word "office,'' and inserting an answer, I will say to him that, of course, they reside. we do not expect that this will be more than A great deal of complaint has been found in

in its place the words "in lieu of;" so that

the clause will read as follows: a temporary provision. Congress will meet my own district, in regard to the pay of assist

And the several assistant assessors in cities of more again next December, and it is hoped that by ant assessors; and a great many petitions have

than ten thousand inhabitants shall be allowed, in that time we may be able to strike out a large been presented asking Congress to increase the settlement of their accounts, a sum not exceeding part of the proviso, but until these States are their compensation. It is certainly the poorest

$300 per annum in licu of office rent. in a better condition than they now are, it | paid office, for the responsibility devolving upon This amendment will make the amount defiseems to me eminently proper that the proviso the person who holds it, of all the offices under nite; and I think it is just and proper. These should remain.

the Government. Although the provision here assistant assessors are very inadequately paid. Mr. JENCKES. This proviso is not clear proposed may be sufficient in the cities, where In the city of New York men of the requisite enough. It says " the rates of compensation the assessors are living at their homes, and ability can scarcely be induced to take these thus allowed shall not exceed the rates paid to where the duties of their offices keep them places. It is the poorest kind of economy similar officers in such States and Territories employed every day in the year, I am sure it io undertake to execute a law requiring so respectively."

will be unjust in its operation upon assistant much official fidelity as this law requires, That does not seem to me to be a clear lim- assessors who live in the rural districts. and at the same time, in consequence of offeritation. If the gentleman from Vermont, (Mr. Now the proposition to give them a dollar a ing paltry compensation, go begging for comMORRILL,] representing the Committee of Ways || day extra for each day they are engaged in petent men to accept these ottices. Such and Means, will move a distinct limitation of the duties of their office outside of the town system is calculated to invite into these posithese rates of compensation, that they shall in which they reside does not really provide tions a class of men who ought not to hold them. not exceed in any State a certain sum, either || what is just for these men.

When these men, Mr. SPALDING. This amendment, as I per diem or of annual compensation, it might || in a county like my own, are called upon to understand, proposes to give to the assistant obviate to a great extent the objection I make go out of the town in which they reside to per- assessor $300 for office rent whether he hires to this proviso.

form the duties of their office, having no rail- an office or uses his own dwelling. Mr. MORRILL. How does the gentleman road communications to accommodate them, Mr. DARLING. Yes, sir. propose to amend it?

they are obliged to take a conveyance, either Mr. SPALDING. I am in favor of that. Mr. JENCKES. I propose no amendment; their own or one hired. And if they hire a Mr. DARLING. It is just and proper, and I ask the gentleman to fix a rate, either per conveyance, the price they will be compelled there can be no reasonable objection to it. There diem or of annual compensation. Under this to pay for it will be equal to at least the half of is necessity for such a provision, not only in proviso, where these officers are paid an annual the five dollars a day which they shall receive. the city of New York, but in all other places compensation, the Secretary may fix it at ten Now, I think that justice should be done to where talent and efficiency are required in the or twenty thousand dollars.

these officers. They are very important officers execution of this law, which demands so much Mr. MORRILL. I shall have no objection of the Government, and should be well enough intelligence and fidelity on the part of the to the gentleman's amendment if he will offer | paid to prevent there being any inducement assistant assessors. Why, sir, I think it would one to meet that difficulty.

held out to them either to do wrong or to be proper to give these men a salary of $2,500 Mr. JENCKES. I ask the gentleman who neglect the duties imposed upon them. If my or $3,000 per annum.

I think that the Goyhas had this subject under consideration to amendment is adopted, they will receive five ernment would make money by paying such move a distinct limitation of pay, and then I dollars a day during the time they are engaged salaries, because more taxes would be collected will withdraw all objection to the proviso. in the duties of their office, whether at home and fewer frauds would be committed if the

Mr. ASHLEY, of Ohio. I move to insert or elsewhere. The addition of one dollar a Government would induce the acceptance of in the proviso, after the word “California," day for services in adjacent towns of the dis- these offices by a class of men who are now the word “ Nevada."

trict by no means meets the additional ex- prevented from taking them because of the The CHAIRMAN. That is not in order. penses the officers are obliged to incur in pro- paltry compensation paid. There are two amendments already pending: curing conveyances.

Why, sir, let the Government do as prudent The question was taken on Mr. Morrill's I think my amendment is a just one, and I men everywhere do in their business-employ amendment to strike out the word “Missouri;" hope it will meet with no opposition from my the best talent for the execution of duties requirand it was agreed to.

friend, the chairman of the Committee of ing talent and fidelity, and pay liberal salaries. Mr. MORRILL. I move now to amend the Ways and Means, [Mr. Morrill.)

The niggardly economy which is urged by many proviso by striking out the words - but the Mr. DARLING. I think another amend- as the proper policy for the Government can rates of compenstion thus allowed shall not ment could be made to this paragraph which | only defeat the very object which the Governexceed the rates paid to similar officers in such will give these assistant assessors the additional ment has in view-the obtaining of the largest States and Territories respectively," and to pay which is deemed necessary for them. It amount of revenne. If more attention were insert in lieu thereof the words “the sum of is to strike out the word for” before the ll given to obtaining officers possessing the requi$5,000 per annum.''

words office rent" and insert the words in site qualifications, paying them salaries comThe amendment was agreed to.

lien of;'' thus giving them the sum of $300 in mensurate with their abilities, our revenue law

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would be better executed and we should hear less of collusion and fraud and corruption in the administration of the law. I trust, therefore, that the amendment which I have offered will prevail.

Mr. MORRILL. I trust that the amendment will not prevail. There are a great many districts in which the renting of an office is not necessary; yet under this amendment $300 for this item would be paid in all cases. If the amendment should not prevail I shall offer an amendment striking out in line two hundred and eighty-nine the words “a sum" and inserting“ such sum as the Commissioner of Internal Revenue way approve." I think that this will make the provision more acceptable to the House and perhaps to the gentleman from New York.

The amendment was not agreed to.

Mr. MORRILL. I now move to amend by striking out in line two hundred and eighty-nine the words

and inserting in lieu thereof the words, such sum as the Commissioner of Internal Revenue shall approve;' so that the clause will read :

And the several assistant angessors in cities of more than ten thousand inhabitants shall be allowed, in the settlement of their accounts, such sum as the Commissioner of Internal Revenue shall approve, not exceeding $300 per annum for office rent.

The amendment was agreed to.

Afr. MORRILL. I move further to amend by inserting after the word "authorized” in line three hundred and ten the following:

Provided further, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and contract for supplying stationery, blank books and blanks to the assessors, assistant assessors, and collectors in the several collection districts.

Mr. Chairman, all other Departments of the Government, I believe, are now required by law to advertise for bids and contract with the lowest bidder for materials of this sort. There appears to be no reason why this Department .should not conform to the same rule.

The amendment was agreed to.

Mr. WOODBRIDGE. I move to amend by striking out in lines two hundred and eighty. seven and two hundred and eighty-eight the words in cities of more than ten thousand inhabitants."

Sir, it is now provided by the second section that in cities of more than ten thousand inhabitants there shall be allowed to the assistant assessor, with the approval of the Secretary of the Treasury, a sum not exceeding $300 per annum for office rent.

I think this distinction is invidious. I happen to reside in probably the smallest but certainly the oldest city in New England, and in my judgment the most respectable one I am acquainted with. [Laughter.] Now, the assistant assessor in my district ought to have an office as much as the assistant assessor in New York. I am not aware why a man liv. ing in the oldest city in New England should do duty in his kitchen or in his parlor for the public, instead of having an office for that purpose. I do not know why those who live in populous places are better entitled to have an. office than those who live in smaller places. The latter certainly should be allowed some reasonable sum for office rent. If you have a population of nine thousand nine hundred and ninety-nine under the law you can have no allowance for office rent. It is a distinction in a republican form of government I do not believe in. I believe in every assessor being on an equality in respect to having some place where he can attend to his public duties. IfI were an assessor I am quite sure I would not have an office in my house, which, as my castle and that of my family, must be held sacred, but would like to have some place elsewhere as an office. This distinction as to population is wrong. I believe whether the population be nine thousand or three hundred thousand the assessor should have an office in which to do his business. The amendment was agreed to.

39TH CONG. Ist Sess. —No. 162.

Mr. ALLISON. I move the following amend- payment thereof, in the manner last mentioned, ment in line three hundred and twenty-seven:

within ten days from and after receiving the list

thereof from the assessor, or within twenty days from Amend section twenty-five by adding the following and after the expiration of the time within which at the end of the section :

such duty or tax should have been paid; and if the Provided further, That in calculating the commis- annual or other duties shall not be paid within ten sions of assessors and collectors of internal revenue days from and after such demand therefor, it shall be in districts whence cotton or distilled spirits are lawful for such collector or his deputies to proceed to shipped in bond, to be sold in another district, one collect the said duties or taxes, with ten per cent. half the amount of tax received on the quantity of additional thereto, as aforesaid, by distraint and sale cotton or spirits so shipped shall be added to the

of the goods, chattels, or effects, including stocks, amount on which the commissions of such assessors

securities, and cvidences of debt, of the persons deand collectors are calculated; and a corresponding linquent as aforesaid. And in case of distraint it amount shall be deducted from theamounts on which shall be the duty of the oficer charged with the colthe commissions of the assessors and collectors of the lections to make, or cause to be made, an account of districts to which such cotton or spirits are shipped the goods, chattels, or effects distrainod, a copy of are calculated.

which, signed by the officer making such distraint, The amendment was agreed to.

shall be left with the owner or possessor of such

goods, chattels, or effects, or at his or her dwellThe Clerk read as follows:

ing or usual place of business, with some person of That section twenty-six be amended by striking

suitable age or discretion, if any such can be found, out all after the enacting clause and inserting ir lieu

with a note of the sum demanded, and the time and thereof the following: that in the adjustment of the

place of sale; and the said officer shall forthwith accounts of assessors and collectors of internal reve

cause a notification to be published in some newsnue which shall accrue after the 30th of June, 1864,

paper within the county wherein said distraint is and in the payment of their compensation for ser

made, if there is a newspaper published in said vices after that date, the fiscal year of the Treasury

county, or to be publicly posted up at the post office, shall be observed; and where such compensation, or

if there be one within five miles, nearest to the resiany part of it, shall be by commissions upon assess

dence of the person whose property shall be disments or collections, and shall during any year, in

trained, and in not less than two other public places, consequence of a new appointment, be due to more

which notice shall specify the articles distrained, and than one assessor or collector in the same district,

the time and place for the sale thereof, which time such commissions shall be apportioned between such

shall not be less than ten nor more than twenty days assessors or collectors; but in no case shall a greater

from the date of such notification, and the place proamount of thecommissions be allowed to two or more

posed for sale not more than five miles distant from assessors or collectors in the same district than is or

the place of making such distraint. And said sale may be authorized by law to be allowed to one as

may be adjourned from time to time by said officer, sessor orcollector. And thesalary and commissions of if he shall think it advisable to do so, but not for a assessors and collectors heretofore earned and accrued

time to exceed in all thirty days. And in any case in shall be adjusted, allowed, and paid in conformity to

which any person, bank, association, company, or the provisions of this section, and not otherwise; but

corporation, required by law to make return to the no payment shall be made to assessors or collectors

Commissioner of Internal Revenue, shall refuse or on account of salaries or commissions without thccer

neglect to make such return within the time specitificate of the Commissioner of Internal Revenue that

fied, the amount of tax or duty shall be estimated by all reports required by law or regulation have been

the proper assessor or assistant assessor, and shall be received or that a satisfactory explanation has been

certified by him to the Commissioner. And in all rendered to him of the cause of the delay.

cases in which the person, bank, association, com

pany, or corporation, required by law to make payMr. MORRILL. I desire to ask unanimous ment of taxes to the Commissioner, shall neglect or consent that this paragraph be reserved until refuse to make such payment within the time reafter we have come to the part relating to the

quired, the Commissioner shall certify the amount of

tax due by such person, bank, association, or corporasalaries.

tion, with all the penalties, additions, and expenses There was no objection, and it was ordered aceruing to the collector of the proper district, who accordingly.

shall collect the same by distraint and sale, as in other

cases. And the same proceedings may be had to enMr. STEVENS. I ask unanimous consent force the collection of taxes which have already acto go back. I move to amend in the two hun- crued and which still remain unpaid. And if any dred and thirty-ninth line, so that it will read,

person, bank, association, company, or corporation,

liable to pay any ta or duty, shall neglect or refuse “where the receipts of the collection district to pay the same after demand, the amount shall be a shall not exceed the sum of $100,000," &c.

lien in favor of the United States from the time it was Mr. DARLING. I suggest to the gentleman

due until paid, with the interests, penalties, and costs

that may accrue in addition thereto, upon all propthat he insert as follows: “Where the receipts I erty and rights to property belonging to such person, of the collection district shall not exceed bank, association, company, or corporation; and the

collector, after demand, may levy, or by warrant may $100,000 one per cent.” That will carry out

authorize a deputy collector to levy upon all property the gentleman's idea, and I think will be equi- and rights to property belonging to such person, bank, table.

association, company, or corporation, or on which Mr. STEVENS. I modify my amendment

the said lien exists, for the payment of the sun duo

as aforesaid, with interest and penalty for non-payas follows:

ment, and also of such further sum as shall be suffiStrike out, in line two hundred and forty, these

cient for the fees, costs, and expenses of such levy. words: “Shall exceed $100.000 and," and also the And in all cases of sale, as aforesaid, the certificate words "in excess of.”

of such sale shall transfer to the purchaser all right,

title, and interest of such delinquent in and to the Mr. MORRILL. That amendment has al

property sold; and where such property shall consist ready been voted down when moved before by of stocks, said certificate shall bo notice, when rethe gentleman's colleague, (Mr. Thayer.]

ceived, to any corporation, company, or association

of said transfer, and shall be authority to such corThe amendment was disagreed to.

poration, company, or association to record the same The Clerk read the next paragraph, as

on their books and records, in the same manner as if follows:

transferred or assigned by the person or party hold

ing the same in lieu of any original or prior certifiThat section twenty-eight be amended by striking cates, which shall be void, whether cancelled or not, out all after the enacting clauso and inserting in lieu and said certificates, where the subject of sale shall be thereof the following: that each of said collectors securities or other evidences of debt, shall be good and shall, within twenty days after receiving his annual valid receipts to the person holding thesame, as against collection list from the assessors, give notice, by ad- any person holding, or claiming to hold, possession of vertisement published in each county in his collec- such securities or other evidences ofdebt. And all pertion district, in onenewspaper printed in such county, sons, and officers of companies or corporations, are reif any such there be, or otherwise in some newspaper quired, on demand of a collector or deputy collector in any adjacent county, and by notifications to be about to distrain or having distrained on any propposted up in at least four public places in each county erty and rights of property, to exhibit all books conin his collection district, that the said duties have taining, or supposed to contain, evidence or statebecome due and payable, and state the time and ments relating to the subject or subjects of distraint, place within said county at which he or his deputy or the property or rights of property liable to distraint will attend to receive the same, which time shall not for the tax so due as aforesaid: Provided. That in any be less than ten days after the date of such notifica- case of distraint for the payment of the duties or taxes tion. And if any person shall neglect to pay, as afore- aforesaid, the goods, chattels, or effects so distrained said, for more than ten days, it shall be the duty of shall and may be restored to the owner or possessor the collector or his deputy to issue to such person a if prior to the sale payment of the amount due or notice, to be left at his dwelling or usual place of tender thereof shall be made to the proper officer business, or be sent by mail, demanding the payment charged with the collection of the full amount deof said duties or taxes, stating the amount thereof, manded, together with such fee for levying, and such with a fee of twenty cents for the issuing and service sum for the necessary and reasonable expense of reof such notice, and with four cents for each mile actu- moving, advertising, and keeping the goods, chattels, ally and necessarily traveled in serving the same. or effects so distrained, as may be prescribed by the And if such persons shall not pay the duties or taxes, Commissioner of Internal Revenue; but in case of and the fee of twenty cents and mileage as aforesaid, non-payment or tender, as aforesaid, the said officer within ten days after the service or the sending by shall proceed to sell the said goods, chattels, or effects mail of such notice, it shall be the duty of the col- at public auction, and shall retain from the proceeds lector or his deputy to collect the said duties or taxes, of such sale the amount demandable for the use of and fee of twenty cents and mileage, with a penalty the United States, with the necessary and reasonable of ten per cent, additional upon the amount of duties. expenses of distraint and sale, and a commission of And with respect to all such dutics or taxes as aro five per cent. thereon for his own use, rendering the not included in the annual lists aforesaid, and all overplus, if any there be, to the person who may be taxes and duties the collection of which is not other- entitled to receive the same: Provided further, That wise provided for in this act, it shall be the duty of there shall be exempt from distraint the school-books each collector, in person or by deputy, to demand and apparel necessary for a family; also arms, one

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