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were.

Mining, as I have said, is a different business | gold mines of California ; and I only wonder from all others. You cannot carry on mining that the tax upon them has not been increased. atome. There was . man could start out with pick and shovel and the gentleman from Maine, [Mr. Blaine,) that pan.

But that time has passed, and it may be there is not a single tax in this whole bill analforever. You cannot carry on mining alone, at ogous to this. This is a direct tax upon the least you cannot carry it on alone successfully | labor employed in producing the raw material. on the Pacific slope. What if you make thou- Mr. BLAINE. What is the tax upon cotton? sands or hundreds of thousands if you are the Mr. McRUER. This is a tax on the gold.. loser when the balance is struck? I will say There is a tax on cotton; but I beg leave to that the vast majority of those who carry on say that with these two exceptions there is not the business of mining find their aggregate a tax imposed on any product of labor, being expenses exceed their aggregate receipts. the raw material. Cotton is an exception to

As to coal lands in California, while there all the other agricultural products of the counhave been some operations, in nine cases out try, and this is an exception, as it taxes the of ten they have failed. They have to go very labor employed in producing the raw material. deep; the veins are very thin and narrow, and [Here the hammer fell.] the coal of very poor quality. You have im- Mr. KELLEY. I feel that there is not a posed upon them a tax of twenty dollars an acre gentleman in the House who, if he properly for the coal lands, which they have to explore understands this subject, will vote for this at great expense to know whether the lands are amendment. The tax proposed is a direct tax underlaid with coal. While I do not wish to upon wages and labor, at least so far as Pennmisrepresent the mining interest in the least, || sylvania is concerned. and while I desire that every productive indus- Mr. BLAINE. The gentleman will allow try shall be taxed as nearly equally, fairly, and me to correct him. This refers “ to every perequitably as possible to maintain this Govern- son, firm, or company who shall employ others ment, I do say that a tax of ten dollars as pro- in the business." vided in this bill will be a great wrong, an Mr. KELLEY. I was coming to that. The absolute wrong. The gross receipts cannot be miner, being a skilled hand, who employs an the measure of the taxation the mining inter- unskilled laborer to assist him, is to pay a tax ests can bear. I do hope that the motion of first upon the wages, and next, should he reach the gentleman from Pennsylvania will prevail, the point of an income, on his income. In and that the section will be stricken out, and nineteen cases out of twenty, if not in ninetyI do it with no purpose to escape any just nine out of one hundred, you will make him responsibility in the proportioning of the pub- pay ten dollars on his earnings. I do not want lic debt.

to exclude any mau from taxation who owns [Here the hammer fell.]

or rents a mine, or works it as a capitalist; I Mr. BLAINE. I do not think the amend. simply want to guard the laboring men in our ment of the gentleman from Pennsylvania, mines from having to pay, first, a tax of ten from the Pittsburg district, ought to prevail. dollars for the privilege of laboring there, and I think that during the whole progress of

then an income tax. this bill, with all due respect to the gentleman Mr. MORRILL. If the gentleman will withfrom Pennsylvania and the gentleman from draw his amendment, I will renew it. California, I have seen no motion made more Mr. BLAINE. I withdraw it. groundless than this. We place a tax upon

Mr. MORRILL. I renew the amendment. every trade and calling we can find out, and Sir, it is not my purpose to advocate any tax I undertake to say that it is a fact that the in this bill that does not appear to my judgminers, whether in the Pennsylvania coal mines ment to be just. I think that if we are to make or in the California gold mines, are infinitely any exemptions it would not be just for us to better able to pay taxes than the builders, con- do it on this subject of mining. There have tractors, lawyers, physicians, and surgeons. been more favors distributed in this bill to the It is especially provided that there shall not be interests of miners than to any other class whata tax unless the receipts exceed $1,000 per ever. We propose entirely to exempt such raw annum, and then the tax is only ten dollars. materials as lead and copper and iron and zinc

Mr. CULLOM. Suppose you insert the and tin and gold, &c., from any tax, and if words " who shall be proprietors.'

we are to derive anything at all from these Mr. BLAINE. That raises the question who various interests it must be by levying a speare proprietors. That gets up a difficulty be- cial tax in this way. tween those who own the coal lands and those Now, let us see whether the laborer is more who lease them.

oppressed in this business than in any other. It Mr. CULLOM. Say then “the proprietor | deny it. I say that when you come to the manuor lessee."

facture of boots or shoes, or to the carpenter, Mr. BLAINE. Let me make a motion to or blacksmith, or tailor, we do not employ the strike out.

same terms we do in this paragraph; we do not The CHAIRMAN. No amendment is now say that he shall only be taxed if he employs in order.

others, but we say that if he manufactures goods Mr. MORRILL. I withdraw my amend- or articles exceeding $1,000, even if he employ ment.

only his own family, he shall be taxed. I must Mr. DIDWELL. I will withdraw my amend- say that this attempt to get an exemption for ment also, and accept the amendment of the miners strikes me as being uncalled for. These gentleman from Maine.

men are engaged in, perhaps, a business the Mr. BLAINE. I move to strike out in line most profitable in the country. We find all over thirteen hundred and ninety-three the words the country that men are anxious to obtain " from his mine;' so that it shall read : investments in enterprises of this sort, and the

Provided, That this shall not apply to any miner wages paid to those employed are higher than whose receipts shall not exceed annually $1,000. hardly any other kind of business will allow.

Mr. MOORHEAD. What does the gentle- Mr. KELLEY. A single suggestion. I am man mean by receipts amounting to $1,000, as anxious as the gentleman can be that the when a man employs two or three men whom || proprietors of mines shall be taxed. I want he has to pay?

the same thing that he does. Mr. BLAINE. That would not be included Mr. MORRILL. I cannot yield to the genin his receipts.

tleman for a speech. He will have his chance Mr. MOORHEAD. I think it would. I l hereafter. think a man employing two or three men Now, I think that this will present itself to would be taxed under this section.

the House as a legitimate subject for a special Mr. BLAINE. So would a builder or con- tax, and I agree with my friend from Maine tractor. I repeat that you cannot well go back [Mr. Blaine) that if this tax is abandoned we and relieve every other irade, calling, and bus- ought to abandon many others. I trust we shall iness, and I do not believe that there is any nöt abandon it. I withdraw the amendment. class so well able to pay a tax as the miners Mr. SCHENCK. I renew it. It strikes me in the coal mines of Pennsylvania or in the that there is an attempt to make an invidious

distinction between this class of proprietorg and others in relieving them from taxation. The committee has been careful to define the character and description of the persons who should constitute miners, and thus, it appears to me, they remove, by doing so, such objec tions as that which is made to this system of taxation of that particular class.

There might be some objection if it was simply proposed to tax every miner ten dol. lars. But as the paragraph goes on to define that no person shall be held to be a miner except one who employs others, for the life of me I cannot see the distinction between the man so employed because he also employs others and a carpenter who builds a scaffold and undertakes to construct a house. It is said that a miner employs another to work for him and works himself with him, and is as much a laboring man as the one he employs; and therefore this is but taxing labor.

So does a carpenter. A carpenter, in our portion of the country at least, whatever may be the case in other parts of the country, climbs a scaffold and nails boards or shingles on a building in company with one or more journey. men or apprentices whom he employs, and therefore he is in precisely the same category as the description of persons in this paragraph called “ó miners.' The object is to reach the contractor, as it

The man may or may not work himself, but he employs others to work for him, and thus induces capital to be employed in the business, out of the profits of which he is to pay those he employs. Now, unless the gen. tleman can draw a distinction between the man who mounts toward heaven and the man who goes down in the other direction, then I cannot understand why the miner in the shaft should be relieved from this tax any more than the carpenter on the scaffold or ladder.

By reference to paragraph thirty-one, it will be found that every manufacturer is required to pay a special tax of ten dollars. Who is the manufacturer? He may be a shoe-maker or a blacksmith, who works on his bench or at his forge, and has no apprentice or journeyman in his employ or person employed with him to be paid out of the proceeds of the capital he has invested in the business and his labor. If he be a sole laborer you define him to be a manufacturer and compel him to pay & tax.

Mr. HOOPER, of Massachusetts. What is the effect if the employer employs the men and cach is taxed as a manufacturer?

Mr. SCHENCK. We do not propose to tax the hands, but the man who employs them. What I speak of is the attempt to make a difference in principle between the man who employs hands and works with them and the man who employs hands but does not work with them. In the western country most of our manufacturers, our shoe-makers, carpenters, and blacksmiths work with the hands they employ. While we place no tax upon the laborer himself by the definition here, we impose it upon the man who invests capital along with his labor.

Mr. HOTCHKISS. I move to amend this paragraph by adding to it the following:

Nor to laborers actually working at mining in the employ of another.

The CHAIRMAN. That amendment is not in order at this time, not being germane to the pending amendment.

Mr. HOTCHKISS. I understand there will be no objection to it.

The CHAIRMAN. Still it is not in order at this time. The pending question is upon the amendment of the gentleman from Ohio, [Mr. Scheck.]

Mr. HOOPER, of Massacbusetts. I rise to oppose that amendment. I think the committee misunderstands the objection that is raised to this paragraph as it now stands. When it was introduced last year, it was expressly un. derstood that it should not apply to the working miner, to the laborer who worked in the mine, but only to the proprietor of the mine. And it was thought then that sufficient provis

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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 CHAIRMAN stated the pending question was on Mr. SCHENCK's amendment.

Mr. BLAINE. The gentleman from Ohio, [Mr. SCHENCK,] consents to modify the amendment so it will read “whose receipts as such shall not exceed annually $1,000.”'

The amendment, as modified, was agreed to.

Mr. HOTCHKISS. I move strike out the word “laborer" and to insert the word The amendment was adopted.

Mr. BIDWELL. I move to strike out "gold."'.

Mr. Chairman, mining for gold and silver is very different from mining for other metals, and I think there should be a distinction between them. In one case, men can employ their capital with an almost certain prospect of being repaid, while those who engage in mining for silver and gold are differently situated. They have to go into wild and almost inaccessible mountain regions without any cer

“person.

will do this. It is almost inexplicable. It lies as deep as human nature itself. The poet

tells us,

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ion had been made in the law to guard against available highway. The people flocking to those any misconstruction of it.

regions are citizens of the United States and are enI hold here in my hand a petition from some

titled to the protection of the Government. They are

developing the resources of the country to its great fifty laboring miners, who state that the tax of advantage, thus making it the interest as well as ten dollars is imposed upon them, because by

duty to give them military protection. This makes

a much greater force west of the Mississippi necesthe custom of mining coal it is usual for a

sary than was ever heretofore required. miner to have with him a laborer, the miner A small military force is required in all the States being paid so much a ton for the coalhe raises,

herctofore in rebellion, and it cannot be foreseen that

this force will not be required for some time to come. out of which he pays the laborer. The assessor It is to be hoped that this force will not be necessary claims that the miner employs others, and to onforce the laws, either Stato or national; but the charges him with the tax of ten dollars.

difference of sentiment engendered by the great war

which has raged for four years will make the presence Now, if this paragraph shall be stricken out,

of a military force necessary to give a feeling of seand I may be allowed to go back to the par- curity to the people. All classes disposed to obey the agraph imposing a tax upon manufacturers, I

laws of the country will feel this alike. To maintain

order the Government has been compelled to retain would propose an amendment there which

volunteers. All white volunteers have become dig. should include miners who are hy this para- satisfied and claim that the contract with them has graph intended to be taxed. In no case is the

been violated by retaining them after the war was

over. By reason of dissatisfaction they are no longer journeyman in any manufactory taxed. There

of use, and might as well be discharge l at once, crery may be cases where a man carrying on busi- one now remaining in service. The colored volunteer ness alone pays tax as a manufacturer; but

has equal right to claim his discharge, but as yet he when he extends his business and employs

has not dono so. Ilow long will existing laws author

ize the retention of this force, even if they are conothers, those whom he employs are not re- tent to remain ? quired to pay tax as manufacturers. By no

The United States Senate passed promptly a bill

for the reorganization of the Army, which, in my part of this bill except this section are work

opinion, is as free from objection as any great measmen required to pay the tax.

ure could possibly be, and which would supply the After all, Mr. Chairman, the whole' tax de.

minimum requisite force. It gives but a few thousand

additional men over the present organization, but rived from this source is scarcely worth the gives a large number of additional battalions and comtime we have consumed in its discussion; for panies. The public service guarding routes of travel the total amount raised in this way throughout

over the plains and giving protection in the southern

States demands the occupation of a great number of the country does not reach $4,000.

posts. For many of them a small company is just as Mr. MORRILL. That has been in conse- efficient as one with more men in it would be. The quence of an imperfect administration of the bill before Congress, or the one that has passed the

Senate, gives increased number of companies, by law, and the returns, I think, of 1864, were diminishing the number, rank and file, of each comonly for part of the year. This year the tax pany. It is an exceedingly appropriate measure in will amount to much more.

this particular, for it provides for the increase when

occasion requires more men. The company is the Mr. Chairman, for the purpose of terminating debate on this paragraph I move that the out materially injuring discipline and efficiency. committee rise.

The belief that Congress would act promptly on this The motion was agreed to.

matter, if their attention was called to it, has induced

me to respectfully ask your attention to it. If you So the committee rose; and the Speaker agree with me in this matter, I would also ask, if you having resumed the chair, Mr. Dawes reported

decm it proper, that this, with such indorsement as that the Committee of the Whole on the state

you may be pleased to make, be laid before Congress,

through the Speaker of the llocse. of the Union had had under consideration the Very respectfully, your obudient servant, Union generally, and particularly the special

U.S. GRANT,

Lieutenant General. order, being bill of the House No. 513, to amend an act entitled “An act to provide

Hon. E. M. STANTOX, Secretary of War. internal revenue to support the Government,

Mr. THAYER. Mr. Speaker, I should like to pay interest on the public debt, and for to move that this communication be referred other purposes," approved June 30, 1804, and to the Committee on Military Affairs, with inacts amendatory thereof, and had come to no

structions to report for the consideration of resolution thereon.

the House the military bill which passed the

Senate, and which is now in the hands of that REORGANIZATION OF THE ARMY.

committee. The SPEAKER, by unanimous consent, laid The SPEAKER. This communication has before the House the following message from already been referred to that committee, on the the President of the United States :

motion of the gentleman from Ohio, [Mr. EXECUTIVE Mansion, SCHENCK.] It was afterward read by unani

WASHINGTON, May 17, 1866. mous consent. The gentleman from PennsylSIR: I have the honor to submit herewith vania [Mr. THAYER] can only attain his object & communication from the Secretary of War, | by moving to reconsider the vote by which the inclosing one from the Lieutenant General,

communication was referred. If the motion relative to the necessity for legislation upon

to reconsider should prevail, the question would the subject of the Army.

recur on the motion to refer, and then the ANDREW JOHNSON.

motion to add instructions would be in order. Hon. SCHUYLER COLFAX,

Mr. THAYER. I move, then, to reconsider Speaker of the House of Representatives.

the vote by which the communication was Mr. SCHENCK. I move that this message,

referred to the Committee on Military Affairs.

Mr. STEVENS. I move that the motion to with the accompanying documents, be referred

reconsider be laid on the table. to the Committee on Military Affairs, and be ordered to be printed.

The motion of Mr. Stevens was agreed toThe motion was agreed to.

ayes seventy-two, noes not counted.

So the motion to reconsider was laid on the Mr. HOOPER, of Massachusetts. I ask

table. that the letter of General Grant be read.

LEAVE OF ABSENCE. The SPEAKER. If there be no objection, the communication of the Lieutenant General Mr. LAWRENCE, of Ohio, asked leave of will be read.

abser.ce for Mr. Delano and Mr. HUBBELL, of There was no objection, and the Clerk read Ohio, for one week. as follows:

Leave was granted.
HEADQUARTERS ARMIES OF THE UNITED STATES,

CLOSE OF DEBATE.
WASHINGTON, D. C., May 16, 1866.
SIR: In view of the long delay in the lower House

Mr. MORRILL. I move that when the
of Congress in agreeing upon a plan of reorganiza- Committee of the Whole on the state of the
tion of tho Army suitable to our present requirements, Union shall resume the consideration of House
and the urgent necessity for early action, I am in-
duced to present the matter to you officially, and to

bill No. 513, all debate upon the pending parask the attention of Congress to it, helieving that || agraph and the amendments thereto terminate when they have the matter fairly before them they in five minutes. will do what should be done speedily. At the present time settlements are springing up

The motion was agreed to. with unusual rapidity in the district of country between the Missouri river and the Pacific ocean, where.

TAX BILL-AGAIN. heretofore the Indian was left in undisputed posses

Mr. MORRILL. I more that the rules be sion. Emigrants are pushing to those settlements and to the gold fields of the Rocky mountains by overy suspended, and that the House resolve itself into

"Hope springs eternal in the human breast." These men travel forty miles a day and suffer all manner of hardships, and they not only lose all their time but very often all their money. I hope the amendment of the gentleman from Pennsylvania will prevail. I withdraw my amendment.

The question recurred on Mr. STEVENS'S amendment.

The committee divided; and there were-ayes 33, noes 40; no quorum voting.

The CHAIRMAN, under the rule, ordered tellers; and appointed Messrs. Bidwell and THAYER.

The committee was again divided; and the tellers reported-ayes 57, noes 38.

So the amendment was agreed to. The Clerk read as follows: 48. Express carriers shall pay ten dollars. Every person, firm, or company engaged in the carrying or delivery of money, valuable papers, or any articles for pay, or doing an express business, whose gross reecipts therefrom exceed the sum of $600 per annum, shall be regarded as an express carrier: Provided That but one special tax of ten dollars shall be imposed upon any one person, firm, or company in respect to all the business to be done by such person, firm, or company on a continuous route, and the payment of such tax shall cover all business dono upon such route by such person, firm, or company anywhere in the United States, and such tax shall be required only from the principal in such business, and not from any subordinate.

Mr. ALLISON. I move in line thirteen hundred and ninety-nine to strike out“ $600" and to insert "$2,000."

I do this for the purpose of protecting a class of honest, industrious poor people who are engaged in the business of teaming and draying. They are compelled to take out a license of ten dollars when their receipts exceed $600. It compels every man who drives a team in the county or a dray in the town to take out a license. It in effect taxes labor. It seems to me to be straining at a gnat while we are swallowing a camel. The committee were willing that some larger sum should be inserted, but could not agree on the particular sum.

Í think $2,000 is as small as it should be.

Mr. MORRILL. I object to $2,000 as too large, but I will not object to making it $1,000. I move to amend the amendment by inserting $1,000 instead of $600.

Ár. ALLISON. I rise to oppose the amends

ment. If the committee will turn to paragraph or delivering money or valuable papers would increased, or is liable to be increased by law above forty-five they will see that builders and con- be required to pay a special tax by this section. the amount paid by any person, firm, or company,

or has been understated or underestimated, such pora tractors are exempt to the extent of $2,500. Now, if the gentleman had read the section he

son, firm, or company shall be again assessed, and Now, these teamsters are compelled to pay would have found that all the persons to whom pay the amount of such increase: Provided, That out à considerable sum of money during a he alludes would be brought within the pro

when any person, before the passage of this act, has

been assessed for a license, the amount thus assessed year for the purpose of taking care of their vision of the section by the terms “or doing being equal to the tax herein imposed for the business horses, wagons, &c., so that $1,000 will be

an express business.

That is a complete covered by such license, no special tax shall be asentirely too small a sum. And then many of answer to his argument in opposition to the

sessed until the expiration of the period for which

such license was assessed. them, as my colleague suggests, are compelled | amendment. It will include all persons carto pay a local license. Now, it seems to me rying “ money or other valuable papers or

No amendment being offered, we ought to give this class of persons an doing an express business ;'' but it will relieve

The Clerk read as follows: exemption such as mechanics have, namely, persons who are not engaged in that business,

That section eighty-one be amended by striking

out all after the enacting clause and inserting in $1,000 after paying their expenses. A man namely, teamsters and draymen, from this licu tbercof the following: that nothing contained who employs simply one team will earn more special tax. And they certainly, I repeat, are in the preceding sections of this act shall be conthan $1,000 a year, nearly one half of which as much entitled to relief as those embraced in

strued to impose an additional tax upon any person

as a dealer for the sale of goods, wares, and more he will be compelled to pay out during the the forty-seventh paragraph, which the gentle. chandise made or produced and sold by the manuyear. I think we ought to increase the ex- man says he hopes on a sober second thought facturer or producer at the manufactory or place emption certainly to $1,500, if not $2,000. the House will replace. It will be quite as

where the same is made or produced, and at the

public office or place of business, as provided in this The question being put on the amendment casy to replace the language of this paragraph act; nor upon any vintners who sell wine of their to the amendment, to strike out“ $2,000' and after the adoption of my amendment as to own growth at the place where the same is made; insert “$1,000,”' no quorum voted. replace the forty-seventh paragraph.

nor upon apothecaries, as to wines or spirituous Tellers were ordered ; and the Chairman Mr. MORRILL. I desire to remind the

liquors which they use exclusively in the prepara

tion or making up of medicines; por shall any proappointed Messis. MORRILL and Allison. committee that the constant effect of our action visions be construed to tax physicians for keeping on The committee divided; and the tellers is to reduce the amount of revenue to be re

hand incdicines solely for the purpose of inaking up reported-ayes sixty, noes not counted. ceived under this bill. That is all I have to say,

their own prescriptions for their own patients: nor

shall farmers be taxed as manufacturers for making So the amendment to the amendment was Mr. WILSON, of Iowa. I withdraw the butter or cheese, or for any other farm products. adopted. amendment to the amendment.

Mr. MORRILL. I move, in line fourteen The amendment, as amended, was then The question was taken on the amendment hundred and forty-one, to strike out the words adopted.

proposed by Mr. Wilson, of Iowa, and it was " business as provided in this act' and to insert Mr. LAWRENCE, of Ohio. I move to

disagreed to--ayes fifteen, noes not counted. in lieu thereof the following: amend by inserting after the word "carriers,''

Mr. ALLISON. I desire to add at the end Provided, That no goods, wares, or merchandise in the first line of paragraph forty-eight, the of the paragraph another proviso, to which I

shall be kept for sale at such oflice. words and agents; so that it shall read,

think the gentleman from Vermont (Mr. Mor- The amendment was agreed to. express carriers and agents shall pay ten dol- || RILL] will not object. It is as follows:

Mr. MORRILL. I move to amend this par. lars. Express agents now do not pay any

Provided, That draymen and teamsters who drive

agraph by adding to it the following proviso: license. This bill proposes to tax the drayman

their own drays or teams shall not be required to
pay such tax.

Provided, That the payment of any tax, by this who hauls goods from express oflices if his

act levied or provided, shall not be held or construed

The amendment was disagreed to. income exceeds $1,000 a year. It also taxes

to exempt any person carrying on any trade, busimanufacturers of every description. It did

Mr. ALLISON. I propose to modify the

ness, or profession herein specified from any penamendment or to offer it in a new form, so

alty or punishment provided by the laws of any Stato propose to tax miners also. Now, these

for carrying on such trade, business, or profession as to read as follows:

within such State; nor in any manner to authorize express companies derive an immense revenue from their business. It is a very profit

Provided further, That draymen and teamsters,

the commencement or continuance of such trade, who drive their own drays or teams, or employ others

business, or profession contrary to the laws of such able business, and I know of no reason why to drive them, shall not be required to pay this tax.

State, or in places prohibited by municipal law; nor

shall the payment of any tax herein provided be held their numerous agents and collectors all over The amendment was disagreed to.

or construcd to prohibit or prevent any State from the country should not pay a license or tax

Mr. ALLISON. At the end of line fourteen

placing any duty or tax for State or other purposes as well as the draymen who haul goods for

on any trade, business, or profession taxed by this act. hundred and eight I move to insert the followthe agency or as artisans or manufacturers in ing additional proviso:

Mr. SPALDING. I move to amend this partheir several occupations. I hope the amendment will prevail.

Provided further, That draymen or teamsters own

agraph by inserting after the words for making ing one dray or teain shall not be required to pay such

butter or cheese' the words with milk from The amendment was agreed to.

their own cows." I move this amendment for Mr. WILSON, of Iowa. I move to amend Mr. MORRILL. I have no objection to that.

the reason that in my section of country there by striking out the words or any articles in

The amendment was agreed to.

are manufacturing establishments — cheese line thirteen hundred and ninety-seven. I offer Mr. MORRILL. I offer the following amend

factories” as they are called-where the prothis for the purpose of confining this provision to express carriers and express agents doing || just considered: ment, to come in at the end of the paragraph || prietors buy up large quantities of milk and

curd and manufacture large amounts of cheese. an express business, and leaving out entirely

That section eighty he amended by striking out all

I think they ought to be taxed. draymen and teamsters. I think this tax should after the enacting clause and inserting in lieu thereof

Mr. MORRILL. I see no objection to that only be levied on those doing an express busi- the following:

amendment. ness either as express companies or as agents

Manufacturers of ground coffeo and spices shall Mr. GARFIELD. I would ask my col

pay $100. Any person who manufactures or prepares of express companies. These draymen and for use and sale by grinding or other process coffee,

league [Mr. SPALDING] if he better not make teamsters are quite as worthy of our favor as spices, or mustard, or adulterated coffee, spices, or his amendment to the next line, and insert those who have been exempted by the striking

mustard, or any article or compound intended for after the words “or for any other farm prodout of the forty-seventh section.

use in the adulteration of or as a substitute

for coffee, spices, or mustard shall be regarded as a grinder of

ucts" the words of their own farms." Will Mr. MORRILL. I hope the amendment will

coffee or gpices under this act: Provided, That any not that accomplish what the gentleman denot prevail, and for the reason that I indulge the

person who shall roast coffee shall be required to sires?

pay the special tax hereby imposed on grinders of hope that on the second sober thought the House coffee and spices.

Mr. SPALDING. Not quite. will reinstate paragraph forty-seven when the The amendment was agreed to.

The amendment of Mr. SPALDING was then bill comes before the House; and for the fur

Mr. MORRILL. I omitted to make a verbal

agreed to. ther reason that the proposition of the gentle. amendment. In lines fourteen hundred and

Mr. VAN HORN, of New York. I move man from Iowa will be found to include, as I seventeen and fourteen hundred and eighteen

to amend this paragraph by adding to it the think, more than he intends. There are ex I move to strike out the words - or estimated

following: press agents who do a large amount of business amount.'

Provided further, That no manufacturer who has in carrying packages containing articles of mer

paid one or more special taxes shall be required to chandise and who rarely carry anything else,

The amendment was agreed to.

pay any additional special tax for peddling the surand to exempt these would be entirely wrong.

Mr. MORRILL. In line fourteen hundred

plus goods of his own manufactare. It would diminish the receipts so that there and twenty-three I move to strike out the words

I had intended to move this amendment to would be but very few companies in the whole "or is liable to be increased.”

the paragraph in relation to peddlers, and if country that would be liable to any tax at all.

The amendment was agreed to.

the chairman of the Committee of Ways and If we confine express companies to what they

The Clerk read as follows:

Means [Mr. Morrill] will consent to turn

back to that paragraph so that I can move the receive from 'carrying money and valuable That section eighty be amended by striking out all papers we should derive scarcely any revenue after the onacting clause and inserting in liou there

amendment to it, I will do so; otherwise I of the following: that the special tax shall not be will offer it here. at all,

imposed upon apothecaries, confectioners, butchers, Mr. MORRILL. I have no objection to the The CHAIRMAN. Debate is exhausted on keepers of cating-houses, hotels, inns, or taverns, the amendment. tobacconists, or retail dealers, except retail dealers

amendment being offered and considered ;, but in spirituous and malt liquors, when their annual I shall oppose its adoption whenever and where Mr. WILSON, of Iowa. I move to amend gross receipts shall not exceed the sum of $1,000, any

ever it may be offered. the amendment by striking out the word "ar

thing in this act to the contrary notwithstanding; the
amount, or estimated amount, of such annual re-

Mr. VAN HORN, of New York. Then I ticle,” for the purpose of replying to the gen- ceipts to be ascertained or estimated in such manner withdraw the amendment at this point, and tleman from Vermont.

as the Commissioner of Internal Revenue shall pre- move to amend the paragraph relating to pedThe gentleman says if my amendment should scribe, and so of all other annual sales or receipts where the tax is graduated by the amount of sales or

dlers by adding to the following sentence prevail only those who are engaged in carrying II receipts, and where the amount of the tax has been Any person, excopt persons peddling only newspa

tax.

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pers, magazines, Bibles, or religioas tracts, who sells her, or their behalf;" so that the clause will || ing out in line fifteen hundred and eleven the or offers to sell at retail, goods, wares, or other com- read thus : modities, traveling from place to place, in the street,

word "used," and inserting in lieu thereof or through different parts of the country, shall be The value and quantity of the goods, wares, and

the words “kept for use. regarded a peddler under this act

merchandise required to be stated as aforesaid shall The amendment was agreed to.

be estimated by the actual sales made by the manua proviso in the following words: facturer, or by his agent.

Mr. MORRILL. I move to amend by strik- . Provided. That no manufacturer who has paid one The amendment was agreed to.

ing out in lines fifteen hundred and fifteen and or more special taxes shall be required to pay any additional special tax for peddling the surplus goods

The Clerk read as follows:

fifteen hundred and sixteen the words "any of his own manufacture.

That section eighty-seven be amended by striking

persons, firms, companies, or corporations I believe that this is a very proper amendout all after the enacting clause, and inserting in

engaged in." lieu thereof the following: that any person, firm, The amendment was agreed to. ment, and I hope the committee will adopt it.

company, or corporation who shall now be engaged There are a great many small manufacturers in the manufacture of tobacco, spuff, or cigars, or who

Mr. MORRILL. I move to amend by strikin the country who pay one or perhaps more

shall hereafter commence or engage in such manu- ing out and," in line fifteen hundred and special taxes; and if they have a surplus of

facture, before commencing, or, if already com-
menced, before continuing, such manufacture for

twenty-seven, and inserting in lieu thereof the goods of their own manufacture they ought to which they may be liable to be assessed under the

words that he." be allowed to peddle it out without being reprovisions of law, shall, in addition to a compliance

The amendment was agreed to. with all other provisions of law, furnish to the assessquired to pay any additional special tax. or or assistant assessor a statement, subscribed under

Mr. MORRILL. I move to amend by Mr. MORRILL, I trust this amendment oath or affirmation, accurately setting forth the place, striking out “has," in line fifteen hundred will not be adopted. We have provided a uniand, if in a city, the street and number of the street

and thirty-two, and inserting “have” in lieu where the manufacturing is, or is to be, carried on, form system for manufacturers, requiring that the name and description of the manufactured arti

thereof. they shall have fixed places, and fixed places cle, and, if the samo shall be manufactured for or to The amendment was agreed to.

be sold and delivered to any other person or party, only, where they may keep their goods, and an the name and residence and business or occupation

Mr. MORRILL. I move to amend by strikoffice or place where they may sell them. If of the person or party for whom the said article is to ing out the words "amount and," in line fifthe committee shall adopt the proposed amend- be inanufactured or delivereil, and generally the kind ment of the gentleman from New York [Mr. and quality manufactured or proposed to be manu

teen hundred and thirty-six. factured; and shall, within the time above-mentioned,

The amendment was agreed to. VAN HORN) you will render the whole subject || give a bond to the United States, with one or more Mr. MORRILL. I niove further to amend indefinite. What is the surplus manufacture? suretics to be approved by the collector of the disAnybody who chooses will be able to go about trict, in the sum of $3,000 for each cutting machine

by striking out "obtain and," in line fifteen kept in use, in the sum of $1,000 for each screw- hundred and forty. and peddle, and who can say whether what he press used for making plug or pressed tobacco, in The amendment was agreed to. peddles is or is not the surplus of his manu- the sum of $5,000 for cach hydraulic press used, facture? Then, again, the tax placed on the

in the sum of $1,000 for cach snufl mull used, and in Mr. MORRILL. I move to amend by inpeddler is for a specific kind of usiness. A the sum of $100 for each person employed by said

serting after “collector,'' in line fifteen hunperson, firm, company, or corporation in making man who finds it profitable to go about the cigars, conditioned that he will comply with all the

dred and forty-one, the words “who is hereby country and seek a market for his goods can

requirements of law in regard to any persons, firms, authorized and directed to issue the same.''

companies, or corporations, engaged in the manufacafford to pay a special tax. I hope the amend

The amendment was agreed to. ture of tobacco, snuff, or cigars; that he will not cmment will not be adopted.

ploy others to manufacture cigars who have not ob- Mr. MORRILL. I move further to amend The amendment was not agreed to. tained the requisito permit for making cigars; that

by striking out the following: he will not engage in any attempt, by himself or by Mr. HOOPER, of Massachusetts. As we collusion with others, to defraud the Government of

And if any person or agent of any firm, company, have concluded the portion of this bill relatany duty or tax on any manufacture of tobacco, snuff,

or corporation shall manufacture for sale tobacco, or cigars; that he will render truly and correctly all

snuff, or cigars of any description without first obo ing to special taxes I ask leave to go back to the returns, statements, and inventories prescribed

taining the certificate aforesaid, and furnishing the the paragraph in relation to manufactures, for manufacturers of tobacco, snuff, and cigars; that

bond herein required, such person or agent shall be which is as follows: whenever he shall add to the number of cutting ma

subject, upon conviction thereof, to a penalty of $300, chines, presses, snuff mulls, or cigar-makers, used or

and, in addition thereto, shall be liable to imprison31. Manufacturers shall pay ten dollars. Any per- employed by him, he will immediately give notico

ment for a term not exceeding one year, at the disson, firm, or corporation who shall manufacture by thereof to the collector who holds the bond, and will

cretion of the court. hand or machinery any goods, wares, or merchan- pay to the collector of the district all the duty or And inserting in lieu thereof the following: dise not otherwise provided for, exceeding annually

taxes which may or should be assessed and due on the sum of $1,000, or shall be engaged in the manu- any tobacco, snuff, or cigars so manufactured, and

And any person, firm, or corporation manufacfacture or preparation for sale of any articles or com- that he will not knowingly sell, purchase, or receive

turing tobacco, snuff, or cigars of any description, pounds, or shall put up for sale in packages with his for sale any such tobacco, snuff, or cigars, which has

without first furnishing the bond in the cases herein own name or trade mark thereon any articles or com- not been inspected, branded, or stamped as required by

required, shall be subject to a fine of $300, and in pound, shall be regarded as a manufacturer under law, or upon which the tax has not been paid if it has

addition thereto, upon conviction thercof, shall bo this act. accrued or become payable. And the said bond may

liable to imprisonment for a term not exceeding ono be renewed or changed from time to time, in regard

year, at the discretion of the court. I desire to move, for the purpose of accom- to the amount and surcties thereof, according to the The amendment was agreed to. plishing the object I had in view in the para- discretion of the collector, under the instructions of the Commissioner of Internal Revenue. And every

The Clerk read as follows: graph relating to miners, to insert after the

person, firin, company, or corporation aforesaid shall words, "one thousand dollars” the words or

That section eighty-eight be amended by striking obtain and exhibit, whenever demanded by any ofli - out all after the enacting clause, and inserting in lieu carry on the business of mining.'

cer of internal revenue, a certificate from tho col- thercof the following: that it shall be the duty of tho Mr. MORRILL. I must object to that.

lector, setting forth the kind and number of machines, assistant assessor of each district to keep a record, in

presses, snuff mulls, and number of cigar-makers for a book or books to be provided for the purpose, to be The Clerk read as follows:

which the bond has been given. And if any person open to the inspection of any person upon reasonablo That section eighty-six bo amended by striking out

or agent of any firm, company, or corporation shall request, of the namo of any and every person, firm,

manufacture for sale tobacco, snuff, or cigars of any all after the enacting clause, and inserting in lieu

company, or corporation who may be engaged in the thereof the following: that any person, firm, com

description without first obtaining tho certificate manufacture of tobacco, snuff, or cigars in his dis

aforesaid, and furnishing the bond herein required, pany, or corporation manufacturing or producing

trict, together with the place where such manufacsuch person or agent shall besubject, upon conviction ture is carried on and

place of residence of the pergoods, wares, and merchandise, sold or removed for

thereof, to & penalty of $300, and in addition thereto consumption or use, upon which duties or taxes are

son or persons engaged therein; and the assistant shall be liable to imprisonment for a term not eximposed by law, shall, in their return of the value

assessor shall enter in said record, under the namo ceeding one year, at the discretion of the court. and quantity, render an account of the full amount

of each manufacturer, an abstract of his monthly of actual sales made by the manufacturer, producer, Mr. MORRILL. I move to amend by in

returns; and each assessor shall keep a similar rocor agent thereof, and shall state whether any part,

ord for the entire district. and if so, what part, of said goods, wares, and inerserting after the word “or” in line fifteen hun

No amendment being offered, chandise, has been consumed or used by the owner, dred and two the words to whom it is."

The Clerk read as follows: owners, or agent, or used for the production of an- The amendment was agreed to. other manufacture or product, together with the

That section eighty-nine be amended by striking market value of the samo at the time of such use or

Mr. MORRILL. I move further to amend out all after the enacting clause, and inserting in lieu consumption; whether such goods, wares, and mer- by striking out the words “ within the time

thereof the following: that in all cases where tochandise were shipped for a foreign port or consigned

bacco, snuff, or cigars of any description aro manuabove mentioned," in line fifteen hundred and to auction or commission merchants, other than

factured, in whole or in part, upon commission or agents, for sale; and shall make a return according four.

shares, or where the material from which any such to the value at the place of shipment, when shipped The amendment was agreed to.

articles are made, or are to be made, is furnished by for a foreign port, or according to the value at the

one party and manufactured by another, or where tho place of manufacture or production, when removed

Mr. MORRILL. I move also to amend by material is furnished or sold by one party with an for uso or consumption, or consigned to others than striking out in line fifteen hundred and seven

understanding or contract with another that the agents of the manufacturer or producer. The value

manufactured article is to be received in payment and quantity of the goods, wares, and merchandise

the word "in," between the words kept” and therefor or any part thereof, the duty or tax imposed required to be stated as aforesaid shall be estimated "use,' and inserting in lieu thereof the word by law thereon, when paid by the manufacturer, may by the actual sales made by the manufacturer, or by "for."

be collected at the time, or at any time subsequently, his, her, or their agent, or person or persons acting

of the party for whom the same was made or to whom

The amendment was agreed to. in his, her, or their behalf. And where such goods,

the same was delivered, as aforesaid, or of the person wares, and merchandise have been removed for con- Mr. MORRILL. I move further to amend

or party who made the same, as the assessor shall deem sumption or for delivery to others, or placed on ship

best for the collection of the revenue. And in case of board, or are no longer within the custody or control

by striking out the words "used for," in line any fraud or collusion by which the Government shall of the manufacturer or his agent, not being in his fifteen hundred and eight, and inserting in

be defrauded, or attempted to be defrauded, by a party factory, store, or warehouse, the value shall be esti- lieu thereof the words “kept for use in."

who furnishes the material and by the maker of any mated at the average of the market value of the like

of the articles aforesaid, such material and manufacgoods, wares, and merchandise at the time when the

The amendment was agreed to.

tured articles shall be liable to forfeiture; and such same became liable to tax.

Mr. MORRILL. I move to amend by strik

articles shall be liable to be assessed tho highest rates

of tax or duty imposed by law upon any article belongMr. MORRILL. move to amend by strik- ing out in line fifteen hundred and ten the word ing to its grade or class. ing out in line fourteen hundred and seventy-five ' used,'' and inserting in lieu thereof the words Mr. ALLISON. I move to strike out all the words “her or their,'' and also by striking "kept for use.

after the word "revenue” in line fifteen hunout after the word "agent” in the same line

The amendment was agreed to.

dred and eighty-three down to and including the words or person or persons acting in his, Mr. MORRILL. I move to amend by strik- the word " forfeiture'' at the end of line fifteen

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hundred and eighty-seven, and to insert in lieu removed to a bonded warchouse. But nothing hercin difficulty; and I think it would be decidedly thereof the following:

shall exonerate the manufacturer of tobacco, enuff, objectionable to place all the warehouses un

and cigars from liability to tax in case of sale before And in case of any fraud on the part of either of such removal.

der the control of one collector. said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the rer- The amendment was agreed to.

Mr. THAYER. Mr. Chairman, the object

of this amendment is to remedy the very conenue, auch material and manufactured articles shall

Mr. ALLISON. It will now be necessary be liable to forfeiture.

fusion to which the gentleman refers. In large to insert the word " further" after the word The amendment was agreed to.

ports of entry, like Philadelphia or New York, “provided. The Clerk read as follows:

there is one of these bonded warehouses in

The amendment was agreed to. That section ninety be amended by striking out

each congressional district; and every conall after the enacting clause, and inserting in lieu

Mr. THAYER. I move to add to the para. signee, or owner of vessels, who has, perhaps, thereof the following: that any person, firm, com- graph the following:

a cargo or consigument arriving every day, pany, or corporation, now or hereafter engaged in the manufacture of tobacco, snuff, or cigars of any de- In any port of entry within which is embraced more has to go about to these bonded warehouses; scription whatsoever, shall be, and hereby is, required

than two collection districts the Secretary of the has to run far and near, corresponding with to make out and deliver to the assistant assessor of Treasury is hereby authorized to place all the bonded

the area of these congressional districts, in the assessment district a true statement or inventory

warehouses in said port under the charge of one colof the quantity of each of the different kinds of to- lector of internal revenue to be by him designated; order to transact his business, instead of going bacco, smutf-flour, snuff, cigars, tinfoil, licorice, and and the collector so designated shall havo entiro to one officer, as the gentleman intimates he stems held or owned by him or them on the 1st day charge and control of all matters connected with said

may. The law requires him to go to the colof January of each year, or at the time of commenbonded warehouses and the property stored therein.

lector of internal revenue for that district in cing business under this act, setting forth what por- I offer this to obviate what is represented tion of said goods was manufactured or produced by

order to transact his business; and in my city him or them, and what was purchased from others, to me to be a very great inconvenience to the

he is often obliged to go to five different of whether chewing, smoking, fine-cut, shorts, pressed, business interests of that class of persons

who

fices, situated many miles apart, in order to plus, snuff-flour, or prepared snutl, or cigars, which

have occasion to deposit goods in those bonded statement or inventory shall be verified by the oath

do business relating to a single transaction. or affirmation of such person or persons, and be in warehouses. But, sir, instead of making a

Mr. HOOPER, of Massachusetts. The busimanner and form as prescribed by the Commissioner speech on the subject myself, I will ask the of Internal Revenue; and every such person, com

ness of a single transaction must surely be with Clerk to read a communication which I hold pany, or corporation shall kcep in books an accurate

a single collector. account of all the articles aforesaid thereafter pur- in my hand signed by over fifty firms in the city

Mr. THAYER. It is not. It is with five chased by him or them, the quantity of tobacco, snuff, of Philadelphia, setting forth the particular in

collectors. That is the difficulty. It is with snuff-tour, or cigars, of whatever description, sold,

convenience which this amendment is proposed consuined, or removed for consumption or sale, or

the collector of internal revenue for the parremoved from the place of manufacture; and he or to remedy.

ticular congressional district, and must be so they shall, on or before the 10th day of cach month, The Clerk read the letter, as follows: furnish to the assistant assessor of the district a truo

by law. and accurate abstract of all such purchases, and sales

PHILADELPHIA, March 9, 1866. Mr. HOOPER, of Massachusetts. Why or removals, which abstract shall be verified by oath DEAR SIR: We beg leave to address you upon a should he go to five collectors? or affirmation; and in case of refusal or neglect to

subject wbich we regard as important to the business dcliver the inventory, or keep the account, or fur

Mr. THAYER. Because he is obliged to men of this city generally, but especially to those who nish the abstract aforesaid, he or they shall forfeit the are engaged in the trade of manufactured tobacco, go to the collector of the particular district in sum of $500, to be recovered with costs of suit; and distilled spirits, and refined petroleum. You are which the bonded warehouse is situated, and he or they shall, on or before the last day of each aware that the existing internal revenue laws give month, pay to the collector the taxes on the said

there is a bonded warehouse in every collection to the owners of such property the right to place it tobacco, snuff, or cigars of whatever description, sold, in bonded warehouse, whence it can be removed for district in the city of Philadelphia. consumed, or removed for consumption or sale, or exportation free from tax, and for consumption upon Mr. HOOPER, of Massachusetts. I do not removed from the place of manufacture during the

payment of same. preceding month, as aforesaid; and in case the taxes Bonded warehouses established for such purpose

see the necessity of his going to more than one. shall not be paid within five days after domand are located, we believe, in cvery district of this city Mr. THAYER. Perhaps the gentleman does thercof, the said collector may, on one day's notice, or port, and are by law placed under the supervision not; but the law requires him to do it; in distrain for the samo, with ten per cent, additional of the collector of internal revenue of the particular on the amount thereof, subject to all the provisions district in which so located. Before any property

point of law he is obliged to go to five. Now, of law relating to licenses, returns, assessmonts, pay- can be placed in bonded warehouse the owner or con- iny amendment simply proposes to give the ment of taxes, liens, fines, penalties, and forfeitures, signce is required to pass an entry, and give bond to

Secretary of the Treasury discretionary authornot inconsistent herewith in the case of other manu- the collector of the district having charge of the warefacturers; and such tax shall be paid by the manu- house in which it is designed store the property ;

ity to place these bonded warehouses under facturer or the person who furnished the inaterials or and upon its removal either for export or consump

the care of a single officer in such cases as in was otherwise interested in said business, as the as- tion the same form has to be again complied with. his opinion the public convenience may require, sessor may deem best for the collection of the reve

Understanding, as you do, the location of the sevnue. And it shall be the duty of any manufacturer

and that is all. eral congressional districts of this city, you will reador vender of tinfoil or other material used in manu- ily perceive the great trouble and delay which must

Mr. STEVENS. I would like to hear that facturing tobacco, snuff, or cigars, on demand of any necessarily occur in having to visit almost daily, the amendment read again. I want to see how officer of internal revenue, to render to such officer a several collectors' offices, situated, as they are, so correct statement, verified by oath or affirmation, of distant from cach otber. It not unfrequently hap

extensive it is. the quantity and amount of tinfoil or other materials pens that parties desirous of exporting such articles The amendment was again read. Bold or delivered to any person or persons nained in aro required on the same day to go to three or four Mr. STEVENS. Is that all? It does not such demand; and in case of refusal or neglect to collectors' offices for the transaction of the required render such statement, or of cause to believe such business for a single operation. The inconvenience,

affect my people, and I have no objection to statement to be incorrect or fraudulent, the assessor trouble, loss of time, together with the pecuniary sac- it. We have got only one collector. of the district may cause an examination of persons, rifices which must occasionally occur, when prompt The amendment was agreed to. books, and papers to be made in the same manner as and immediate action is necessary, must be obvious; provided in the fourteenth section of this act: Pro- and such promptness of action is not attainable under

The Clerk read as follows: vided, That manufactured tobacco, snuff, or cigars, the present system. whether of domestic manufacture or imported, may

That section ninety-one be amended by striking out Wo assume that the policy of the Government is to be transferred, without payment of the tax, to a

all after the enacting clause, and inserting in lieu afford all possible facilities to trade not inconsistent bonded warehouse established in conformity with law

thereof the following: that all manufactured tobacco, with a proper fulfillment of the laws; and hence wo snuff, or cigars, whether of domestic manufacture or and Treasury regulations, under such rules and regu- beg leave to suggest to you a modification of the inlations and upon tho exccution of such transportation

imported, shall, before the same is used or removed ternal revenue law, which, without injuriously affectbonds or other security as the Secretary of the Treas

for consumption, be inspected by an inspector aping the rights of the Government, will remedy the pointed under the fifty-eighth section of the act to ury may prescribe, said bonds or other security to be evils to which we have adverted, and which are obstataken by the collector of the district from which such

which this is an amendment, who shall mark or affix cles in the way of constantly increasing business opremoval is made; and may be transported from such

a stamp upon the box or other package containing erations. The modification of the law which we would such tobacco, snuff, or cigars, in a manner to be prea warehouse to any other bonded warehouse estab- propose is, that all the bonded warehouses in this lished as aforesaid, and may be withdrawn from

scribed by the Commissioner of Internal Revenue, bonded warehouse for consumption on payment of

port shall be put under the supervision of one col- denoting the kind, quantity, or number contained in

icctor, who shall be chargeable with all matters conthe tax, or removed for export to a foreign country

each package, with the date of inspection and the nected with the property stored therein, and that without payment of tax, in conformity with the pro

name of the inspector and the collection district. Tho such collector shall be appointed by the Secretary of visions of law relating to the removal of distilled

fees of such inspector shall in all cases be paid by the the Treasury. spirits, all the rules, regulations, and conditions of

owner of the manufactured tobacco, snuif, or cigars

Under such regulations all the reqnirements of the which, so far as applicable, shall apply to tobacco,

so inspected. And the penalties for the fraudulent law in reference to such business could be fulfilled at snuff, or cigars in bondod warehouso. And no draw

marking ofany box or other package of tobacco, snuff, back shall in any case be allowed upon any manufac

one office. The advantage of the arrangement must or cigars, and for any fraudulent attempt to evada

be apparent to every one. tured tobacco, snuff, or cigars, upon which any tax

the taxes on tobacco, snuff, or cigars so inspected, by

If your judgment in this matter is in accord with has been paid either before or after it has been placed

changing in any manner the package or the marks the views herein expressed we will focl greatly obliged thereon, shall be the same as are provided in relation in bonded warehouse.

if you will adopt such course as in your judgment is to distilled spirits by existing laws. And all cigars Mr. ALLISON. I move to strike out after best calculated to secure the object in view.

manufactured after the passage of this act shall be the word "suit'' in line sixteen hundred and

We aro, sir, very respectfully, yours.

packed in boxes. And any manufactured tobacco, Hon. RUSSELL TOLAYER,

snuff, and cigars, whether of domestic manufacture twenty-two down to and including the word

House of Representatives, Washington, D.C. or imported, which shall be sold or pass out of the "revenue” in line sixteen hundred and thirty

Mr. THAYER. The committee will per

hands of the manufacturer or importer, except into seven, that being a provision contained in an

a bonded warehouse, without tho inspection marks other section.

ceive that the amendment simply gives author- or stamps affixed by the inspector, unless otherwise The amendment was agreed to. ity to the Secretary of the Treasury 'to put

provided, shall be forfeited, and may be seized whero

ever found, and shall be sold, one half of the proceeds these several bonded warehouses in a port of of such sale to be paid to tho informer, and the other Mr. ALLISON. I move to insert before the

entry in the charge of a single officer, if, in moioty to the United States. The Commissioner of word "provided" in line sixteen hundred and his opinion, the public convenience requires it.

Internal Revenuoshall keep an account of allstamps forty-nine, the following:

delivered to the several inspectors; and said inspect

Mr. HOOPER, of Massachusetts. It seems ors shall also keep an account of all stamps by them And all the provisions of law relating to manufac- to me that that amendment would introduce a used or placed upon boxes containing cigars, and of turers generally, so far as applicable to and not inconsistent herewith, shall be held to apply to the manugood deal of confusion into the Department.

all tobacco, snuff, and cigars inspected, and thename

of the person, firm, or company for whom the same facture of tobacco, snuff, and cigars: Provided, That There is, already, under the law, an officer were so inspected, and return to the assessor of the the tax imposed upon tho manufacture of tobacco, designated in all ports of entry for the conduct district a separate and distinct account of the same, snuff, and cigars shall be assessed on or before tho time of removal from the place of manufacture, and of all business connected with the exportation

and also return to the said Commissioner, on demand,

all stamps not otherwiso accountod for, and shall giro shall be payable at the time of such removal, unless of goods. That, it seems to me, covers this a bond for a faithful performance of all the duties to

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