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Goodyear, Grider, Aaron Harding, Hogan, Chester D. Hubbard, Edwin N. Hubbell, Kerr, Kuykendall, Latham. Le Blond, Marshall, Niblack, Nicholson, Phelps, William II. Randall, Ritter, Rogers, Ross, Rousseau, Shanklin, Sitgreaves, Stevens, Strouse, Taber. Taylor, Trimble, Henry D.Washburn, Whaley, and Wright-43.

NOT VOTING-Messrs. Barker, Beaman, Blow, Brandegee, Bromwell, Buckland, Bundy, Coffroth, Conkling, Culver, Delano, Dixon, Dodge, Driggs, Eckley, Eliot, Farquhar, Grinnell, Hale, Harris, Henderson, Hill, James R. Hubbell, James Humphrey, James M. Humphrey, Johnson, Jones, Kasson, Ketcham, Laflin, George V. Lawrence, Marvin, MeCullough, McIndoc, McKee, MeRuer, Morris, Moulton, Myers, Newell, Noell, O'Neill, Pomeroy, Radford, Samuel J. Randall, Raymond, Alexander H. Rice, John H. Rice, Scofield, Shellabarger, Sloan, Smith, Starr, Stilwell, John L. Thomas, Thornton, Trowbridge, Upson, Robert T. Van Horn, Wentworth, and Winfield-51.

So the bill was passed.

Mr. ASHLEY, of Ohio, moved to reconsider the vote by which the bill was passed; and also moved that the motion to reconsider be laid upon the table.

The latter motion was agreed to.

MEMPHIS RIOTS.

Mr. LE BLOND. I find it impossible for me to serve on the committee appointed to investigate the Memphis riot. I ask, therefore, to be excused from service on the same.

The gentleman was accordingly excused. The SPEAKER subsequently announced that he had appointed Messrs. BROOMALL and SHANKLIN to fill the vacancies upon the select committee to investigate the late Memphis riot, which vacancies had been caused by the resignation of Messrs. BOUTWELL and LE BLOND.

MESSAGE FROM THE PRESIDENT.

Several messages in writing from the President of the United States were delivered to the House, by Mr. EDWARD COOPER, his Private Secretary; who also informed the House that the President had approved and signed bills of the following titles:

An act (H. R. No. 238) to amend an act entitled "An act relating to habeas corpus, and regulating judicial proceedings in certain cases," approved March 3, 1863; and

An act (H. R. No. 352) to incorporate the National Theological Institution.

MESSAGE FROM THE SENATE.

A message from the Senate, by Mr. FORNEY, its Secretary, announced that the Senate had passed House bill No. 563, to regulate the time and fix the place for holding the district court of the United States in the district of Virginia, and for other purposes, with an amendment; in which the concurrence of the House was requested.

Also, Senate bill No. 318, to authorize the appointment of an additional Assistant Secretary of the Navy; in which the concurrence of the House was requested.

ENROLLED BILLS SIGNED.

Mr. COBB, from the Committee on Enrolled Bills, reported that the committee had examined and found truly enrolled a bill, and joint resolutions of the following titles; when the Speaker signed the same:

An act (H. R. No. 397) to authorize the coinage of five-cent pieces;

Joint resolution (H. R. No. 66) relative to the courts and post office of New York city;

and

Joint resolution (S. R. No. 88) authorizing the Secretary of War to grant the use of certain lumber for the fair for the Soldiers' and Sailors' Orphans' Home.

TAX BILL.

Mr. MORRILL moved that the rules be suspended, and that the House resolve itself into the Committee of the Whole on the state of the Union on the special order.

The motion was agreed to.

So the rules were suspended; and the House accordingly resolved itself into the Committee of the Whole on the state of the Union, (Mr. DAWES in the chair,) and resumed the consideration of the special order, being a bill of the House (No. 513) to amend an act entitled

"An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof.

The pending question was on the motion of Mr. CHANLER to insert before the last proviso, on page 29, the following:

And that the assessor of each district shall at stated periods make a full and accurate report over his own signature, duly sworn to before a notary public, of all articles seized and held by him as forfeited for violations of this act by any person or persons, that such report shall specify the names of the owners of the articles so seized, together with the value of the same, and the particular section or sections of this act violated by such person or persons, whereby the said articles were forfeited to the Government; and such reports shall be addressed to the chief of the Bureau of Internal Revenue on the 1st of every month.

Mr. MORRILL. I believe this proposition was voted down yesterday, only there was not quite a quorum present.

The amendment was disagreed to.

Mr. DAVIS. I offer the following amendment to be inserted in line four hundred and eighteen, after the word "days:"

And any collector or assistant collector who, having postponed, or agreed, or consented, in writing, with the debtor or any creditor of the debtor, to postpone to a day certain any sale authorized by this act to be made, shall, in fraud of such agreement or consent, proceed to sell the property so advertised before the time fixed therefor by such agreement or consent, shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be punished by fine not less than $1,000 nor more than $10,000, in the discretion of the court; shall forfeit his office, and shall, moreover, be liable to any party aggrieved by such act to all damages which may be sustained or suffered by reason thereof.

I offer this amendment for the purpose of correcting an evil which I presume has not often been experienced under the provisions of the existing law, but which has been experienced in some cases. A collector seizes the property of a party who has made himself amenable to the penalty of the law, and advertises it for sale. That property may be valuable, and upon it the creditors of the party may look for their security.

In a case to which I have reference a collector seizes the property of the party thus amenable to law, worth perhaps fifty or sixty thousand dollars, while the penalty amounts to $20,000. He advertises the property for sale. The owner of it is in debt nearly the value of the entire estate. A creditor having a claim to the amount of $20,000 sends an agent to ascertain the condition of the property and see whether it is worth while to attend the sale and make arrangements for the purchase of it in case it shall be sold. He applies to the collector, who, after explaining the nature of the property to him, says if it is any accommodation to him to be present on the day of the sale and bid, he will be happy to have him do so, and he will postpone the sale with that understanding, to suit his convenience, to a certain day in order that he may go home to raise the money and come again and attend the sale. The sale is accordingly postponed for ten days upon the written agreement which that property was originally advertised with the collector. And yet on the day on to be sold it is put up and sold, and bid in for $20,000 by the collector or some friend, and when the creditor returns to attend the sale and purchase the property he is met with the declaration that the title is already gone.

Now, such cases may exist under this bill, of a party who shall be guilty of such a fraud. and there is no provision for the punishment

Therefore it seems to me due to the American people that they shall have their rights protected by some provision which shall prevent the perpetration of such frauds.

I know it may be said, and will be said, perhaps, by the chairman of the committee, that such a case will not occur; but such a case has occurred; and we all know the liability of human nature to err. We know the tendency which exists in human nature to yield to corrupt influences. I think, therefore, we should impose penalties for any malfeasances by a public officer under the provisions of this act. I hope the amendment will be adopted.

Mr. BOUTWELL. It seems to me this is

an effort to provide by a general law a remedy for an evil which probably has never arisen but in a single instance, and is not likely to arise again. Here are provisions for the adjournment of sale from day to day, at the discretion of the officer, not to exceed thirty days in all. Now, I understand the proposition of the gentleman is that if the collector shall give information of any sort that he intends to postpone the sale, and he does not do it, he is to be held guilty of a misdemeanor.

Mr. DAVIS. It does not mean that. It means that where the collector shall agree in writing with the creditor that the sale shall be postponed for any time within thirty days, and shall not postpone it in accordance with the agreement, but shall sell the property before the time agreed upon, the collector shall be held responsible for the damage which the party suffers.

Mr. BOUTWELL. I object to holding out any inducement to a public officer to make private agreements. As the law will stand if this bill passes, collectors are obliged to give public notice of the time and place of sale. When the time arrives and the collector chooses to postpone the sale for considerations which shall be satisfactory to him, he may do so for a period not exceeding thirty days. I object to the proposition because it implies that a public officer may give private pledges to par ties interested that such a proceeding shall not take place, he already having given public notice that the sale is to take place. It seems to me the proposed amendment implies an arrangement which it is not proper for a public officer to make. As it now stands whatever he does he is bound by and must do in the face and before the eyes of the public, and any subarrangement which he makes ought not to be tolerated by the law.

The CHAIRMAN. Debate is exhausted on the amendment.

Mr. DAVIS. I move, pro formâ, to strike out the last word, "thereof."

The very object I had in view in proposing this amendment is to prevent any agreement by way of collusion between the officers and anybody else. And let me say to the gentleman that the notice which is spoken of as being required to be published in the papers is a notice published in the district where the officer resides or where the property is located. The case to which I referred was one where it was advertised in Pennsylvania, and accident of the advertisement of the sale of the creditor residing in New York heard by the property and sought to protect himself. On going to the collector the collector agreed to a postponement, as he had a right to do under the law and as he was bound to do in consideration of the position of the creditor. And if he had given public notice of the sale as the law required him to do, stating the day to which the postponement was made, all would have been right. But as a public officer, bound to protect as far as his duty would prompt him the interest of the creditor, he proceeds to make the sale on the day originally advertised, and thus by fraud and collusion with somebody violates the agreement upon which the creditor had relied.

Mr. HUBBARD, of Connecticut. I would ask the gentleman whether a public officer who has acted thus fraudulently or wrongfully is not liable by an action at common law.

Mr. DAVIS. There is no provision in this act for it.

Mr. HUBBARD, of Connecticut. But would he not be liable under the common law?

Mr. DAVIS. I do not wish to see a man who is liable to conviction or indictment under the common law holding the responsible office of collector under the Government of the United States. I can see no objection whatever to this amendment.

The amendment was not agreed to.

Mr. BENJAMIN. I propose to amend in line four hundred and ninety by inserting after the word "distraint" the words "and sale, if

belonging to the head of a family;" so that it shall read:

That there shall be exempt from distraint and sale, if belonging to the head of a family, the school-books and apparel necessary for a family.

Mr. MORRILL. I have no objection to that.

The amendment was agreed to..

Mr. EGGLESTON. I move to amend the exemption clause by inserting after the word "cow," in line four hundred and ninety-two, the words "two hogs."

I think that, in providing for this exemption of certain things, the pig should go with the COW. This corresponds with the law of almost all the States in reference to exemption from execution.

The amendment was agreed to.

Mr. MORRILL. I move to amend as follows:

On page 25, before the word "demand," in line three hundred and eighty-four, insert the words "give notice and."

On the same page, before the word "demand," in line three hundred and ninety, insert the words "notice and."

In the same line strike out the word "therefor." Strike out the word "chattels" in lines three hundred and ninety-eight and four hundred.

So that the clause will read:

And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to give notice and demand payment thereof, in the manner last mentioned, within ten days from and after receiving the list thereof from the assessor, or within twenty days from and after the expiration of the time within which such duty or tax should have been paid; and if the annual or other duties shall not be paid within ten days from and after such notice and demand, it shall be lawful for such collector, or his deputies, to proceed to collect the said duties or taxes, with ten per cent. additional thereto, as aforesaid, by distraint and sale of the goods, chattels, or effects, including stocks, securities, and evidences of debt, of the persons delinquent as aforesaid. And in case of distraint, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or effects distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods or effects, or at his or her dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, with a note of the sum demanded, and the time and place of sale.

The amendment was agreed to.

Mr. HOLMES. It will be seen that while this section provides for serving notice of the sale, there is no provision for any fixed time intervening between the service of the notice and the day of sale. It will be found that there is a provision for the publication and posting of the notice not less than ten nor more than twenty days. It appears to me that the same provision should be extended to the personal service of the notice. I move, therefore, to amend by inserting after the word "notification" in line four hundred and fourteen, on page 26, the following words:

To the owner or possessor of the property, and the publication and posting of such notice as herein provided.

So that the clause will read as follows: Which notice shall specify the articles distrained, and the time and place for the sale thereof, which time shall not be less than ten nor more than twenty days from the date of such notification to the owner or possessor of the property, and the publication and posting of such notice as herein provided, &c.

The amendment was agreed to.

Mr. WOODBRIDGE. I move to amend by inserting after the word "hogs," in line four hundred and ninety-two, the words "ten sheep and the wool thereof."

Mr. MORRILL. I would like to inquire of my colleague how much ten sheep, such as he is in the habit of keeping, would probably be worth.

Mr. WOODBRIDGE. I do not know precisely. I suppose something over three or four dollars a head. It seems to me that this is a very proper amendment.

Mr. MILLER. I move to amend the amendment by striking out "ten" and inserting "five."

The amendment to the amendment was agreed to.

Mr. SCHENCK. I move further to amend the amendment by adding the following proviso: Provided, That the aggregate market value of the sheep so exempted shall not exceed fifty dollars. Mr. WOODBRIDGE. I have no objection to that.

The amendment to the amendment was agreed to.

Mr. NIBLACK. I move to amend the amendment so as to provide, in reference to these sheep, that there shall be no distinction of race or color." [Laughter.]

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The amendment to the amendment was not agreed to.

The amendment as amended was agreed to.

Mr. MORRILL. I move to amend by striking out in the four hundred and thirty-ninth line the word "interests" and inserting "interest."

The amendment was agreed to.

Mr. SPALDING. I move in line four hundred and ninety-one to insert before the word "apparel" the word "wearing;" so that it will read "wearing apparel."

The amendment was agreed to.

Mr. HOLMES. I move to amend by inserting after the words "one cow, two hogs, and five sheep" these words: "and the necessary food for such animals for a period not exceeding thirty days."

The amendment was agreed to.

The Clerk read as follows:

That section twenty-nine be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that in all cases where, the property liable to distraint for duties or taxes under this act may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs, and charges, shall be paid to the owner of the property, or his, her, or their legal representatives; or if he, she, or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the Treasury of the United States, to be there held for the use of the owner, or his, her, or their legal representatives, until he, she, or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if any of the property advertised for sale as aforesaid is of a kind subject to tax or duty under the provisions of this act, and such tax or duty has not been paid, and the amount bid for such property is not equal to the amount of such tax or duty, the collector shall purchase the same in behalf of the United States for an amount not exceeding the said tax or duty. And in all cases arising under this act where property subject to tax, but upon which the tax has not been paid, shall be seized upon distraint, or otherwise, and sold, the amount of such tax shall, after deducting the expenses of such sale, be first appropriated out of the proceeds thereof, to the payment of said tax. And if no assessment of tax or duty has been made upon such property, the same shall be made in like manner as elsewhere provided for the assessment of taxes upon property of like nature. And all property so purchased may be sold by said collector, under such regulations as may be prescribed by the Commissioner of Internal Revenue. And the collector shall render a distinct account of all charges incurred in the sale of such property to the Commissioner of Internal Revenue, who shall, by regulation, determine the fees and costs to be allowed in cases of distraint and other seizures; and the said collector shall pay into the Treasury, the surplus, if any there be, after defraying the charges.

Mr. MORRILL. I move the following amend

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In line five hundred and seven strike out the words her or their;" in line five hundred and eight strike out the words "she or they:" and in line five hundred and eleven "her or their."

The amendments were agreed to.

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Mr. MORRILL. I move in line five hundred and thirty-five to strike out the word " costs and to insert the word "charges;" in line five hundred and thirty-six,before the word "cases," insert the word "all;" in line five hundred and thirty-eight strike out the word "the" and insert the words "fees and;" and in line five hundred and thirty-six strike out the word "and" where it last occurs, and insert these words:

or where necessary expenses for making such necessary distraint or seizure have been incurred, and in case of sale."

The amendments were agreed to.

Mr. DAVIS. I move to insert in line five hundred and thirteen, after the word "applica

tion," these words: "and satisfactory proofs
in support thereof.”

The amendment was agreed to.

Mr. THAYER. I wish to call the attention of the committee to the fact that the provision in line five hundred and nineteen makes it mandatory on the revenue officers to buy the prop erty in all cases where the amount bid is not equal to the taxes in arrear. I think that should be left discretionary with the officers. The Government might be compelled to buy an elephant.

Mr. MORRILL. The gentleman is correct. Mr. THAYER. I move to strike out "shall" and insert "may."

The amendment was agreed to.

The Clerk read the next paragraph, as follows:

That section thirty be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that in any case where goods, chattels, or effects, sufficient to satisfy the taxes or duties imposed by this act upon any person liable to pay the same, shall not be found by the collector or deputy collector, whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate; and the officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection district where said estate is situated, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice. And the said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted up at the post office nearest to the estate to be seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at the minimum price, including the expense of making such levy, and all charges for advertising, and an officer's fee of ten dollars. And in case the real estate so seized, as aforesaid, shall consist of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees, aforesaid, to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. And if no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States, and shall deposit with the district attorney of the United States a deed thereof, as hereinafter specified and provided: otherwise the same shall be declared to be sold to the highest bidder. And said sale may be adjourned from time to time by said officer for a period not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner. If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the estate so sold to the purchaser thereof, and execute the same in his official capacity, in the manner prescribed by the laws of the State in which said estate may be situated, in which said deed shall be recited the fact of said seizure and sale, with the cause thereof, the amount of tax or duty for which said sale was made, and of all charges and fees, and the amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be prima facie evidence of the truth of the facts stated therein, and if the proceedings of the officer as set forth have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of all the rights in law or equity which the delinquent tax-payer had in the premises at the time the lien of the United States attached to said estate. The surplus, if any, arising from such sale shall be disposed of as provided in this act for like cases arising upon sales of personal property. And any person whose estate may be seized for taxes, as aforesaid, shall have the same right to pay or tender the amount due, with all proper charges thereon, prior to the sale thereof, and thereupon to relieve his said estate from sale as aforesaid, as is provided in this act for personal property similarly situated. And any collector or deputy collector may, for the colleetion of taxes or duties imposed upon any person com act, and

any person may

mitted to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides: and his proceedings in relation thereto shall have the same effect as if the same were bad in his proper collection district. And the owners, their heirs, executors, or administrators, or any person having an interest therein or a lien thereon, or any person on their aforesaid, within one year from and after recording the behalf, shall have liberty to redeem the land sold as

said deed, upon payment to the purchaser, or, in caso he cannot be found in the county where the lands are situate, to the collector, for the use of the purchaser, his heirs, or assigns, of the amount paid by the purchaser, with interest on the same at the rate of twenty percent. per annum. And it shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed; which record shall be certified by the officer making the sale. And it shall be the duty of any deputy making sale, as aforesaid, to return a statement of all his proceedings to the collector, and to certify the record thereof. And in case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated. And when any lands sold, as aforesaid, shall be redeemed as hereinbefore provided, the collector shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And when any property, personal or real, seized and sold by virtue of the foregoing provisions shall not be sufficient to satisfy the claim of the United States for which distraint or seizure may be made against any person whose property may be so seized and sold, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like manner, any other property liable to seizure of such person until the amount due from him, together with all expenses, shall be fully paid.

Mr. BENJAMIN. I propose to offer a substitute for this entire paragraph. And as it is an important and lengthy substitute, in order that the Committee of Ways and Means may have time to consider it, I would propose that this section be passed over for the present, by unanimous consent; and when the committee rises, I will ask leave to have my substitute printed.

Mr. MORRILL. I have no objection to passing from this paragraph before it is finally acted upon. But I have some amendments desire to offer to it, in order to perfect it, before the question shall be taken upon the substitute of which the gentleman from Missouri [Mr. BENJAMIN] gives notice.

Mr. BENJAMIN. Very well.

Mr. MORRILL. I move to strike out the word "chattels," near the beginning of the paragraph.

The amendment was agreed to.

Mr. MORRILL. In the sentence which now reads, "at the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at the minimum price, including the expense of making such levy, and all charges for advertising, and an officer's fee of ten dollars," I move to change the word "the" to the word "a," before the words "minimum price."

The amendment was agreed to.

Mr. MORRILL. After the words "with interest thereon at the rate of twenty per cent. per annum" I move to insert the following:

And said collector shall forthwith deposit the same separately in the Treasury of the United States, to be thereafter subject to like provision as provided in the preceding section of this act.

The amendment was agreed to.

Mr. WRIGHT. I move to amend this portion of the paragraph by striking out the word "twenty, ," and inserting the word "ten,' before the words "per cent. per annum. The amendment was agreed to. Mr. WASHBURN, of Indiana. I move to amend the clause which now reads, "shall have the liberty to redeem the land sold as aforesaid, within one year from and after recording the said deed," by striking out the words 66 one year" and inserting the words "two years, so as to make this provision accord with our tax laws in the West, which permit redemption within two years, instead of within one year only.

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Mr. MORRILL. The House has just adopted an amendment to this sentence reducing the -rate of interest to be paid when this property is redeemed from twenty to ten per cent. That amendment, I think, will of itself go far to prevent any property from being sold under

this act, for nobody will want to purchase property under circumstances when it will very likely turn out no purchase at all, and the proposition of the gentleman from Indiana [Mr. WASHBURN] is going still further in the same direction. One year is certainly long enough, as long as is generally allowed by States, for the redemption of such property. And therefore I hope the amendment of the gentleman from Indiana will not be adopted.

Mr. WASHBURN, of Indiana. My experience goes to show that in all States where land becomes liable to sale for taxes, two years is little enough time to allow for its redempis little enough time to any oppressive sale at the best; whether ten per cent. interest upon redemption is enough or not is another question. But the deed being given within five days of the sale, the allowing but one year for redemption cuts off almost all chance for redemption. I think two years is little enough time, and I hope my amendment will be adopted.

The question was taken; and upon a division there were-ayes 25, noes 33; no quorum voting.

Tellers were ordered; and Mr. WASHBURN of Indiana, and Mr. GARFIELD were appointed. The Committee again divided; and the tellers reported-ayes 47, noes 48.

So the amendment was rejected.

Mr. THAYER. In the clause which now reads, "if the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the estate so sold to the purchaser thereof and execute the same in his official capacity," &c., after the word "execute" I move to insert the words "and acknowledge." In a subsequent portion of this paragraph it is taken for granted that the deed is to be recorded. Of course, in order to be recorded it must be acknowledged or proved in some manner. The effect of my amendment is to require the officer to acknowledge the deed as well as to execute it.

The amendment was agreed to.

Mr. HOLMES. I move to amend this sentence, near the commencement of this paragraph, "and the said officer shall also cause a notification to the same effect to be published in some newspaper," &c., by inserting before the word "cause" the words, "at least twenty As the paragraph days prior to such sale.'

now stands, no time is fixed within which this notification is to be published.

The amendment was agreed to.

Mr. HOLMES. I move to strike out the words "shall also cause a like notice," in another portion of the same sentence which now reads "and shall cause a like notice to be posted up at the post office nearest to the estate to be seized."

The amendment was agreed to.

Mr. BENJAMIN. I move to insert, near the commencement of the paragraph, after the words "authorized to collect the same by seizure and sale of real estate," the words "belonging to the person owing the tax." Mr. MORRILL. That amendment would interfere with the enforcement of the law in regard to distilleries, which may now be seized and sold, whether the real estate belongs to the person owing the tax or not, if it is allowed to be used for illegal purposes.

Mr. BENJAMIN. Then I will withdraw that amendment.

I move to insert the words "in which the real estate to be sold is situate" after the sentence "and the said officer shall also, at least twenty days prior to such sale, cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and to be posted up at the post office nearest to the estate to be seized, and in two other public places within the county."

The amendment was agreed to.

Mr. BENJAMIN. Imove to insert after the

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words "shall proceed to sell the real estate" the words or so much thereof as may be necessary."

The amendment was agreed to.

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Mr. HOLMES. I move to amend by inserting the words "including affidavits showing the due service, publication, and posting of the notice of sale, as herein provided," before the words "the amount of fees and expenses,' in the sentence which now reads, "and it shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, in which shall be set forth the tax for which any w such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed; which record shall be certified by the officer making the sale."

The amendment was agreed to.

Mr. DAVIS. I desire to move an amendment to the following sentence: "and in case the real estate so seized, as aforesaid, shall consist of several distinct tracts or parcels the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid." I move to insert after the words "distinct tracts or parcels" the words "or can be divided with benefit to the debtor or his creditors without detriment to the United States."

I offer this amendment for the reason that according to the general terms of this bill it might be held that a farm conveyed to its present occupant under one title, although capable of subdivision, must all be sold by the officer; that the whole farm must be sold unless it came from different parties, or was in distinctly marked tracts or parcels. The amendment I propose will give the officer the discretionary power to sell only a portion of the farm, to be subdivided in such manner as might not injure the Government, and yet benefit the other parties interested in the estate.

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Mr. HOOPER, of Massachusetts. An amendment has already been adopted which I think accomplishes what the gentleman from New York [Mr. DAVIS] desires. The words, or so much thereof as may be necessary, ' have been inserted after the words "shall proceed to sell the real estate.' 71

Mr. DAVIS. I offered my amendment to carry out the idea of the gentleman who offered that amendment. The bill now says that this real estate shall be sold, each tract or parcel separately, if it shall consist of several distinct tracts or parcels. But the amendment of the gentleman from Missouri [Mr. BENJAMIN] would not authorize the officer making the sale to go on and subdivide any tract or parcel, and for that reason I have offered my amendment.

Mr. MORRILL. If the gentleman deems his amendment important, I would suggest to him to insert after the words "shall offer each tract or parcel for sale separately," the words or any portion thereof."

Mr. DAVIS. I accept that in lieu of the amendment I have offered.

The amendment was agreed to.

Mr. LOAN. I move the amendment I send up to the Clerk's desk to be read. The Clerk read as follows: Amend by striking out the following:

If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the estate so sold to the purchaser thereof, and execute the same in his official capacity, in tho manner prescribed by the laws of the State in which said estate may be situated, in which said deed shall be recited the fact of said seizure and sale, with the cause thereof, the amount of tax or duty for which said sale was made, and of all charges and fees, and the amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be prima facie evidence of the truth of the facts stated therein, and,

if the proceedings of the officer as set forth have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of all the rights in law or equity which the delinquent tax-payer had in the premises at the time the lien of the United States attached to said estate. The surplus, if any, arising from such sale shall be disposed of as provided in this act for like cases arising upon sales of personal property. And any person whose estate may be seized for taxes, as aforesaid, shall have the same right to pay or tender the amount due, with all proper charges thereon, prior to the sale thereof, and thereupon to relieve his said estate from sale as aforesaid, as is provided in this act for personal property similarly situated. And any collector or deputy collector may, for the collection of taxes or duties imposed upon any person or for which any person may be liable by this act, and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district. And the owners, their heirs, executors, or administrators, or any person having an interest therein or a lien thereon, or any person on their behalf, shall have liberty to redeem the land sold as aforesaid, within one year from and after recording the said deed, upon payment to the purchaser, or, in case he cannot be found in the county where the lands are situate, to the collector, for the use of the purchaser, his heirs or assigns, of the amount paid by the purchaser, with interest on the same at the rate of ten per cent. per annum. And insert in lieu thereof the following:

If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out, execute, acknowledge, and deliver to the purchaser on request a certificate reciting the seizure and sale of said property, the cause thereof, the amount of the tax or duty and all costs for which said sale was made, and of all his acts and doings in relation thereto, and the amount paid by the purchaser. The acknowledgment shall be made before an officer of and in the form required by the laws of the State or Territory in which the real estate sold is situate, and when said certificate is filed in the office of the receiver of land titles in the county in which the real estate sold is situate, it shall impart notice to all parties in anywise interested in said real estate from and after the seizure of the same by said officer. Any person having any interest in or any lien on said real estate or any part thereof, or any person in their behalf, may redeem said real estate within one year from the date of the filing of the certificate of the sale thereof as aforesaid upon the payment to the collector of the district in which said real estate is situate for the use of said purchaser, his heirs or assigns, of the amount paid by the purchaser, with interest on the same at the rate of ten per cent. per annum, and on the payment of the same to the collector he shall give to the person making the payment a certificate referring to the sale of said real estate by said collector, and of the certificate thereof delivered by him to the purchaser, giving the date thereof and describing the real estate sold and certifying that said real estate had been redeemed by the payment of the amount of said sale, the penalty thereon, and all costs and charges on account thereof, and by whom and on whose behalf the same was made. If said real estate is not redeemed as aforesaid before the expiration of one year from the time of the filing for record of said certificate of sale as hereinbefore provided, the collector of the district in which the real estate is situate, on the production of the certificate of sale with the certificate of the recorder of land titles for the county in which the land is situate indorsed thereon or annexed thereto, shall, if it appear that one year has elapsed since the filing for record of said certificate of sale, make, execute, acknowledge, and deliver to the purchaser, his heirs or assigns, a deed for said real estate, reciting the seizure and sale of said real estate, the cause thereof, the amount of the tax or duty and ali costs for which thesale was made, and all his acts and doings in relation thereto, the amount paid by the purchaser, the execution of a certificate of sale, and the time the same was filed for record with the recorder of land titles of the county in which the real estate is situate as appears by the recorder's certificate indorsed thereon and conveying to the grantee said real estate, and said deed shall operate as a conveyance to the grantee therein all the right, title, estate, and interest in law or equity which the delinquent had in the premises at the time the lien of the United States attached to said estate, and said deed and all recitals therein shall be prima facie evidence of the facts therein contained. Any surplus money arising from such saleshall be disposed of as provided in this act for like cases arising upon sales of personal property.

Mr. LOAN. Mr. Chairman, as this section now stands no proper provision is made for giving due notice of proceedings by recording these papers. The section does not provide in any way for securing the rights of third parties. It seems to me judicious that the defeasible title should depend upon the certificate duly recorded with the land titles of the proper county, and that if the party interested should fail to redeem the property sold within the time limited in the act, then the collector shall proceed to make a deed and convey the absolute title. That is the object which I think will be obtained by the amend

ment.

Mr. MORRILL. Practically this section is perhaps of less importance than any other in the whole law. I am not aware that it has been required in a single instance thus far in the execution of the law throughout the whole United States. I do not suppose that this section will be called into operation for five years to come. The committee have, therefore, proposed but few amendments and those chiefly verbal.

Now, Mr. Chairman, I perceive there is a disposition to make this section entirely ineffectual. If many more amendments should be ingrafted upon it, I should be quite willing that the whole section should be stricken out. I hope, however, that no further amendment will be adopted unless the Committee of Ways and Means on consideration should conclude to offer the substitute presented by the gentleman from Missouri, [Mr. BENJAMIN,] which seems to have been carefully prepared, and which will be printed, so that we may compare it with the section as it stands.

Mr. LOAN. I would suggest that the paragraph be passed over until that proposed substitute be printed, and then let this be acted on at the same time.

Mr. BENJAMIN. I think that my colleague will find that the substitute I propose covers the point embraced in his amendment. Mr. LOAN. Then I have no objection to a vote being taken on this proposition now. The amendment was not agreed to.

Mr. WRIGHT. I move to amend by inserting after the word "again," in line five hundred and eighty-four, the words "advertise and," and inserting after the word "manner" in the next line the words "as herein before provided;" so that the clause will read as follows:

If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again advertise and sell said estate in the same manner as hereinbefore provided.

Mr. MORRILL. I see no objection to that.
The amendment was agreed to.

The Clerk read the next paragraph, as follows:

That section forty-one be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that it shall be the duty of the collectors aforesaid, or their deputies, in their respective districts, and they are hereby authorized to collect all the duties and taxes imposed by this act, however the same may be designated, and to prosecute for the recovery of any sum or sums which may be forfeited by virtue of this act; and all fines, penalties, and forfeitures which may be incurred or imposed by virtue of this act, shall be sued for and recovered, in the name of the United States, in any proper form or action, or by any appropriate form of proceeding, qui tam, or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction. And taxes or duties may be sued for and recovered in any proper form of action before any circuit or district court of the United States for the district within which the liability to such tax may have been or shall be incurred, or where the party from whom such tax is due may reside at the time of the commencement of said action. But no such suit shall be commenced unless the Commissioner of Internal Revenue shall authorize or sanction the proceedings: Provided, That in case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector, deputy collector, assessor, assistant assessor, or inspector of internal revenue, the United States shall not be subject to any costs of suit, nor shall the fees of any attorney or counsel employed by any such officer be allowed in the settlement of his account, unless the employment of such attorney or counsel shall be authorized by the Commissioner of Internal Revenue, either express or by general regulations.

Mr. HOLMES. I move, on page 37, to strike out the following words:

Provided, That in case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector, deputy collector, assessor, assistant assessor, or inspector of internal revenue, the United States shall not be subject to any costs of suits.

Mr. MORRILL. I hope that motion will not prevail. The gentleman will see that it is provided the fees of any attorney or counsel employed by any such officer shall not be allowed in the settlement of his account unless the employment of such attorney or counsel shall be authorized by the Commissioner of

Internal Revenue, either express or by general regulations.

The amendment was disagreed to.

Mr. ALLISON. I move to amend in line six hundred and ninety, so that it will read "expressly or."

The amendment was agreed to.

Mr. GARFIELD. amendment:

I move the following

Page 37, after line six hundred and eighty-nine, insert:

That section forty-four be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay backallduties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected, and also repay to collectors or deputy collectors the full amount of such sums of money as shall or may be recovered against them or any of them in any court, for any internal duties or licenses collected by them, with the costs and expenses of suit, and all damages and costs recovered against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them or any of them by reason of anything that shall or may be done in the due performance of their official duties; and all judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the collector as internal duties are required to be paid: Provided, That where a second assessment may have been made in case of a list, statement, or return which in the opinion of the assessor or assistant assessor was false or fraudulent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes or duties collected under such assessment be recovered, refunded, or paid back unless said list, statement, or return was not false or fraudulent, and did not contain any understatement or undervaluation.

Mr. Speaker, the forty-fourth section of the law as it now stands provides for refunding all the taxes in cases where there have been wrong assessments. That is perfectly proper, but there has been a ruling in the northern district of New York that in cases of fraudulent lists returned under the exact terms of the law the money may be refunded. This amendment has been moved at the request of the Commis sioner of Internal Revenue. It provides that the section which relates to refunding shall not apply to persons who have had additional as sessments in consequence of fraudulent returns. It is to correct that new case which seems to have arisen in the administration of the law. The amendment was agreed to.

Mr. WRIGHT. Provision is made as to the method in which suits shall be brought in the district and circuit courts. I move to insert these words:

And in all such cases the defendant shall be entitled to a trial by jury.

Mr. ALLISON. I do not know that I fully comprehend what the gentleman from New Jersey proposes. If these cases are to be tried by the courts undoubtedly either party may be entitled to a jury. If they are not to be tried by a court there is no tribunal to summon a jury. I do not think this amendment ought to be adopted.

The amendment was rejected.

The Clerk read the next paragraph, as follows:

That section forty-eight be amended by striking out all after the enacting clause and inserting the following: that all goods, wares, merchandise, articles, or objects on which taxes are imposed by the provisions of law, which shall be found in the possession, or custody, or within the control of any person or persons, for the purpose of being sold or removed by such person or persons in fraud of the internal revenue laws, or with, design to avoid payment of said taxes, may be seized by any collector or deputy collector who shall have reason to believe that the same are possessed, had, or held for the purpose or design aforesaid, and the same shall be forfeited to the United States: and also all articles of raw mate rials found in the possession of any person or persons intending to manufacture the same into articles of a kind subject to tax or duty under this act, for the purpose of selling such manufactured articles in fraud of said laws, or with design to evade the payment of said tax or duty; and also all tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or inclosure where such articles on which taxes are imposed, as aforesaid, andintended to be used by them in the fraudulent manufacture of such raw materials, shall be found, may also be seized by any collector or deputy collector, as aforesaid, and the same shall be forfeited

as aforesaid; and the proceedings to enforce said forfeiture shall be in the nature of a proceeding in rem in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competentjurisdiction. And any person who shall have in his custody or possession any such goods, wares, merchandise, articles, or objects subject to tax as aforesaid, for the purpose of selling the same with the design of avoiding payment of the taxes imposed thereon, shall be liable to a penalty of $500, or not less than double the amount of taxes fraudulently attempted to be evaded, to be recovered in any court of competent jurisdiction; and the goods, wares, merchandise, articles, or objects which shall be so seized by any collector or deputy collector may, at the option of the collector, be delivered to the marshal of said district, and remain in the care and custody of said marshal, and under his control until he shall obtain possession by process of law, and the cost of seizure made before process issues shall be taxable by the court: Provided, however, That when the property so seized may be liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense, the owner thereof, the collector, or the marshal of the district, may apply to the assessor of the district to examine said property: and if, in the opinion of said assessor, it shall be necessary that the said property should be sold to prevent such waste or expense, he shall appraise the same; and the owner thereupon shall have said property returned to him upon giving bond in such form as may be prescribed by the Commissioner of Internal Revenue, and in an amount equal to the appraised value, with such sureties as the said assessor shall deem good and sufficient, to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the collector, marshal, or otherwise, as he may be ordered and directed by the court, which bond shall be filed by said assessor with the United States district attorney for the district in which said proceedings in rem may be commenced: Provided, That in case the aforesaid bond shall be executed before the process is served upon the property, the marshal shall serve notice upon the bondsmen, and the court shall have jurisdiction of the matter the same as if process had been served upon the property so appraised and returned as aforesaid; but if said owner shall neglect or refuse to give said bond the assessor shall issue to the collector or marshal aforesaid an order to sell the same; and the said collector or marshal shall thereupon advertise and sell the said property at publie auction in the same manner as goods may be sold on final execution in said district; and the proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court aforesaid, to abide its final order, decree, or judgment.

Mr. MORRILL. I move to strike out lines six hundred and ninety-nine and seven hundred, as follows:

Who shall have reason to believe that the same are possessed, had, or held for the purpose or design aforesaid.

The amendment was agreed to.

Mr. MORRILL. I move to strike out the words articles of" in line seven hundred and two.

The amendment was agreed to.

Mr. MORRILL. I move to strike out the following words in lines seven hundred and nine, seven hundred and ten, and seven hundred and eleven:

On which taxes are imposed, as aforesaid, and intended to be used by them in the fraudulent manufacture of.

And to insert in lieu thereof the word "or;"

so that it shall read:

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Mr. MORRILL. I move to strike out after the word "commenced," in line seven hundred and fifty-one, the following:

Provided, That in case the aforesaid bond shall be executed before process is served upon the property, the marshal shall serve notice upon the bondsmen, and the court shall have jurisdiction of the matter the same as if process had been served upon the property so appraised and returned as aforesaid.

And to insert in lieu thereof the following: Provided further, That in case said bond shall be executed and the property returned before seizure thereof by virtue of the process aforesaid, the marshal shall give notice of the pendency of proceedings in court to the parties executing said bond by personal service or publication, and in manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in

the same manner as if such property had been seized by virtue of the process aforesaid.

Mr. WRIGHT. I have a word to say on that amendment. The proceeding under this section is similar in all respects to proceedings in rem in what we term cases of attachment, and I cannot conceive that this House will, upon a little reflection, undertake in this way to adopt a proposition of this kind, which I deem unfair and unjust to those whom I may term defendants in such cases.

There is a provision in the law by which an assessor may advise, and his advice seems to have the authority of law. It is well known that in all cases of proceedings by attachment, and in fact in all other cases, it is necessary for the court to have jurisdiction of the person and of the subject-matter; and in proceedings in rem it is necessary for the court to have jurisdiction over the property as well. But in no case, as I understand the law, in any State of this Union, can any man's property be taken, advertised, and sold upon the mere ipse dixit of an assessor or assistant assessor or collector. In all cases of attachment the defendant, by coming in and giving up all, may have a right of trial by jury. This right is denied to him if this section is to be adopted. I appeal to gentlemen if I am not correct in my understanding of it. There can be no trial by jury, no opportunity for the defendant to appear before the court, because the notice is not to be given to him, but to his bondsman. Can that be called justice?

I desire to have a provision inserted in this section that when notice is given to the bondsmen only, who are not owners of the property, the court fails of its jurisdiction. We are not doing justice to these men by undertaking to declare that that which according to law does not give them jurisdiction shall authorize these officers to proceed and divest a man of his property without the intervention of the court or without authority of law.

I am willing to go for any proceeding that will secure to the United States Government whatever amount may be due to it, but justice demands, inasmuch as there may be mistakes on the part of assessors and collectors, that notice should be given to the parties in interest, and that they shall be allowed to go before a court. If a question of fact is made, a party has in ordinary proceedings in a court of justice the right of a trial by jury. If it is a question of law he can go before a court and have justice done him equally well.

I trust the chairman of the committee will

look at this matter in the light I have presented it, and with his known intelligence will suggest a better section than the one that is now under consideration.

Mr. GARFIELD. Almost every point the gentleman has made is against what is now the law. All the committee have done is to repeat it at great length with some limitations and restrictions.

The amendment was agreed to.

The Clerk read the next two paragraphs, as follows:

That sections fifty-three, fifty-four, fifty-five, fiftysix, fifty-seven, fifty-nine, sixty-two, sixty-three, sixty-four, sixty-five, sixty-six, sixty-seven, sixtyeight, sixty-nine, and seventy be, and the same are hereby, repealed.

That section seventy-one be amended by striking out all after the enacting clause and inserting, in licu thereof, the following: that no person, firm, company, or corporation shall be engaged in, prosecute, or carry on any trade, business, or profession, hereinafter mentioned and described, until he or they shall have paid a special tax therefor in the manner hereinafter provided.

Mr. LE BLOND. I move that the committee now rise.

Mr. MORRILL. Wait until half past four o'clock.

Mr. ELDRIDGE. There is hardly a quorum present now.

Mr. LE BLOND. I must insist on my motion. The question was taken; and upon a division there were-ayes 29, noes 54. So the motion was not agreed to.

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The next paragraph was then read, as follows:

That section seventy-two be amended by striking out all after the enacting clause and inserting, in lieu thereof, the following: that every person, firm, company, or corporation engaged in any trade, business, or profession on which a special tax is imposed by law, shall register with the assistant assessor of the assessment district, first, his or their name or style, and in case of a firm or company, the names of the several persons constituting such firm or company, and their places of residence; second, the trade, business, or profession, and the place where such trade, business, or profession is to be carried on; third, if a rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses; if an innkeeper, the yearly rental value of the house and property to be occupied for said purpose; if not rented, the assistant assessor shall value the same. All of which facts shall be returned duly certified by such assistant assessor, both to the assessor and collector of the district; and the special tax shall be paid to the collector or deputy collector of the district as hereinafter provided for such trade, business,. or profession.

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Mr. MORRILL. I move to insert the words or mules" after the words or with one, two, or more horses."

The motion was agreed to.

Mr. MORRILL. I move to strike out the words "if not rented, the assistant assessor shall value the same."

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The motion was agreed to.

The next paragraph was read, as follows:

That section seventy-three be amended by striking out all after the enacting clause and inserting, in lieu thereof, the following: that any one who shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which a special tax is imposed by this act, without payment thereof as in that behalf required, shall, for every such offense, besides being liable to the payment of the tax, be subject to imprisonment for a term not exceeding two years, or a fine not exceeding $500, or both, one moiety of such fine to the use of the United States, the other moiety to the use of the person who shall first give information of the fact whereby said forfeiture was incurred.

Mr. WRIGHT. I would like to ask the chairman of the Committee of Ways and Means [Mr. MORRILL] in what courts these persons are to be tried, and what courts are to inflict the penalty.

Mr. MORRILL. The courts of the United States, of course.

I move to amend by striking out the words "one moiety of such fine to the use of the United States, the other moiety to the use of the person who shall first give information of the fact whereby said forfeiture was incurred;" and insert in lieu thereof the words, "and such fine shall be distributed between the United States and the informer, if there be any, as provided by law."

The amendment was agreed to.

Mr. PRICE. I move to amend this paragraph by striking out the word "without," before the words "payment thereof as in that behalf provided," and inserting the words "and shall refuse,' so that it will read, "and who shall refuse payment thereof," &c. It is a possible case that an innocent party may be taken up under this law and imprisoned. Now, what I wish is, that if he shall refuse to pay after the demand is made he shall then be punished, and not without.

Mr. MORRILL. It is made the duty of persons engaged or about to engage in any business, for which a special tax is required, and which takes the place of a license, to go and obtain a license. The proposition of the gentleman from Iowa [Mr. PRICE] would make it necessary for the assessor to go around and find out all such cases. It might be very inconvenient for him to travel over a whole district or enough of it to find out what parties are engaged in all sorts of business.

The amendment was not agreed to.

The next paragraph was read, as follows: That section seventy-four be amended by striking out all after the enacting clause, and inserting, in lieu thereof, the following: that the receipt for the payment of any special tax shall contain and set forth the purpose, trade, business, or profession for which such tax is paid, and the name and place of abode of the person or persons paying the same; if

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