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provision is made the result will be that when

Savannah, January 16, 1865, shall apply for restora- NAYS-Messrs. Ancona, Delos R. Ashley, Bergen, the restoration shall have been completed which tion of said lands, the Commissioner shall refuse to Boyer, Darling, Davis, Dawes, Dawson, Dodge, El. has been commenced there will be no power to surrender said land.

dridge. Eliot, Glossbrenner, Goodyear, Grider, Ilale,

Aaron Harding, Hogan, Edwin N. Ilubbell, Ilulburd, protect or provide for these freedmen in the This will leave the question of law that may James Humphrey, James M. Huimphrey. Kerr. State where they. belong, although they now arise to be decided by the courts.

Ketcham, Kuykendall, George V. Lawrence. Le occupy allotments made to them by the Gov. Mr. Speaker, I am not going to delay the

Blond, Marshall, Marvin, McCullough, McKuer,

Niblack. Nicholson, Radford, Samuel J. Randall, ernment of the United States, and have occu- passage of this bill by any extended remarks.

Ritter, Rogers, Ross, Rousseau, Sitgreaves, Stilwell, pied them up to the present moment.

The gentleman from Massachusetts asks me to Strouse, Taylor, Trimble, Henry D. Washburn, WilMr. STEVENS. By the provisions of this call the previous question, and I will do so in

liam B. Washburn, and Winfield-16.

NOT VOTING-Messrs. Baldwin, Banks, Barker, bill there is to be no opportunity to test the a few moments. I wish to say that by the act Benjamin, Bingham, Blow, Boutwell, Broomall, question of the legality of the title to these of 1862 this Congress ordered that the lands, Chanler, Coffroth, Culver, Delano. Denison, Ferry, lands. The section says, “that whenever the not of rebels-for under the fourth section that

Finck, Garfield, Grinnell, Griswold, Harris, Hart.

Hayes, Hill, Hooper, Chester D. Hubbard, Johnson, former owners of lands occupied under Gen- | applied only where they were convicted-but Jones, Kasson, Latham, Lynch, McIndoe, McKee, eral Sherman's field order, dated at Savannah, of belligerents, serving in the army of the bel- Mercur, Miller, Morris, Moulton, Newell, Noell,

Orth, Perham, Phelps, Pike, Pomeroy, William H. January 16, 1865, shall apply for restoration || ligerent government, should be seized and for

Randall, Raymond, Rollins, Shanklin, Smith, Start, of said lands, the Commissioner shall procure feited for the benefit of the United States, the

Taber, Francis Thomas, John L. Thomas, Thornton, other lands by rent or purchase, not exceeding tiile to be vested in the United States, and the Robert T. Van Horn, Warner, Elihu B. Washburne,

Wentworth, James F. Wilson, and Wright-58. forty acres for each occupant,'' provided they | proceeds of the land when sold to be paid into can be bought for twenty-five dollars an acre. the Treasury. By our Freedmen's Bureau law,

So the amendment was adopted. Therefore the moment these former owners the abandoned lands were ordered to be seized During the vote, apply the lands are to be restored, without ever and allotted among the freedmen. This has Mr. CULLOM stated that his colleague, Mr. testing the question of right, and drive off the been done. The order of General Sherman, ORTH, was absent on account of illness. six thousand freedmen who are on them, and under the sanction of the Secretary of War, The vote was then announced as above we are to buy other lands for them at twenty- indeed by his orders, allotted the lands thus | recorded. five dollars an acre.

seized to six thousand freedmen, who have built Mr. STEVENS moved to reconsided the vote Mr. ELIOT. No, sir; the gentleman has

homes upon them, of forty acres each, running by which the amendment was passed ; and also not carefully examined this section, or he would to the water. They have built upon those lands moved that the motion to reconsider be laid have found that it is not open to that criticism. comfortable dwellings, and they remain there

upon the table. If the lands, as the gentleman believes, belong

at the present time. It is now sought to allow The latter motion was agreed to. to the United States and should be allotted to the rebels whose lands we thus seized to come

EQUALIZATION OF BOUNTIES. the men who are there upon those lands, these

back and expel the men to whom the Governmen would have a perfect right to test the title. ment allotted these freeholds, as it was bound

Mr. SCHENCK. The gentleman from New

York [Mr. Davis] yields to me. I ask this to do in honesty and in law. Those freedmen No power can prevent them from contesting, if they desire to do so, the right of any claimare to be turned out. It does not do to say that

courtesy because it is in relation to a matter in ant who should present himself in opposition the Government shall expend twenty-five dol

which the House take a deep interest. The to them. All that this section provides is that lars an acre for land for the purpose of placing || Committee on Military Affairs have carefully before the restoration shall be made the allot- these freedmen somewhere else, where they

revised the bill to equalize bounties of soldiers ment of these lands shall be substituted. have no homes and no plantations to work. I

and sailors, and have directed me to report it Mr. STEVENS. Does the gentleman mean say that would be cruel and unjust. As I prom

back to be printed as revised, and recommitted to say that if this bill shall become a law it will ised my friend to call the previous question, I

to the committee, in order that to-morrow, not require imperatively the surrender of those now do so.

after the morning hour, I may again report it lands?

Mr. DAVIS and others addressed the Chair.

back and call for the action of the House. Mr. ELIOT. Why, sir, nothing can be done The SPEAKER. Does the gentleman from

It was ordered accordingly. here that will come between the men who are Pennsylvania yield? If so, to whom?

FREEDMEN'S BUREAU—AGAIN. upon those lands and their rights. The gen

Mr. STEVENS. I cannot yield. I have no

Mr. DAVIS. Mr. Speaker, I move the foltleman says that the bill contains no provision power to do so.

lowing amendment: for testing the law. I say that no power of this

On seconding the call for the previous ques

Add at the end of section two as follows: Congress can prevent those men from testing | tion, there were-ayes 24, noes 43; no quorum

And the powers conferred and the duties enjoined the law. voting.

by the act hereby amended shall be applicable to all The SPEAKER. The hour of the gentleman The SPEAKER, under the rule, ordered

persons named or referred to in this section, and all

acts or parts of acts inconsistent with the provisions from Massachusetts [Mr. Eliot] has expired. || tellers, and appointed Messrs. Eliot and Tay- of this act are hereby repealed. The gentleman from Pennsylvania [Mr. Ste

And strike out the remaining sections of the bill. VENS] is recognized as entitled to the floor. Mr. DAVIS. I desire to inquire of the Chair Mr. Speaker, I submit that amendment with

Mr. STEVENS. I want to suggest that those whetherif the previous question be voted down no design of embarrassing the condition of the are lands belonging to the United States, and the bill will be

open to amendment.

freedmen in this country. I do it because I if the United States orders them to be surren

The SPEAKER. An amendment to an believe it will meet all the requirements necesdered, they must be surrendered, and there is amendment is pending. An amendment can sary and at the same time prevent much trouble no court that can prevent it.. But if you allow

be offered to that amendment; or when that in the future. The chairman of the committee the law to stand as it now is without any such

amendment is disposed of, another can be | who introduced the bill told us the main reaprovision as this bill proposes, and if that is offered.

son why it was proposed was, that the freedfand forfeited to the United States, as I con

The House divided; and the tellers reported men, under the proclamation of the President tend, there is no individual, however high in -ayes 44, noes 54.

and by military operations, were technically power, who can divest the United States of So the previous question was not seconded. under the provision of existing law, but that that land, and restore it to the former rebel

Mr. DAVIS. I demand the previous ques- because of the action of State legislation and But Congress, being sovereign, has tion on the pending amendment, in order that the adoption of the constitutional amendment the right to give away the lands of the United I may have an opportunity to move one my- | hundreds of thousands besides require some States; and as the freedmen hold those lands self.

protection, which this measure is designed to only by the permission of the United States, The previous question was seconded and the promote. The gentleman also informed us that they hold subject to the provisions of United main question ordered.

it was necessary to extend the time for the States law.

The question recurred on Mr. STEVENS's || operation of this bill. Now, the amendment Mr. Speaker, I will now move the amendamendment.

which I have sent to the desk, leaving the ment to which I have referred.

Mr. RANDALL, of Pennsylvania, demanded | provision as to the extension of the time un. The SPEAKER. A motion to recommit is the yeas and pays.

changed, brings under the operation of the pending, and prevents any amendment from The yeas and nays were ordered.

present bill every person who is made free being offered, unless the gentleman from Mas- The question was taken ; and it was decided either by State action or by the adoption of sachusetts (Mr. Eliot) withdraws it.

in the aflirmative-yeas 79, nays 46; not vot- the constitutional amendment, and the only Mr. STEVENS. The gentleman had better ing 58; as follows:

inquiry, therefore, which remains is, whether, give us an opportunity to test this question. I YEAS- Messrs. Alley, Allison, Ames, Anderson,

under the existing law, there is not an adequate want to vote for this bill; but I never can vote James M. Ashley, Baker, Baxter, Beaman, Bidwell, protection furnished to all who are brought for it with the sixth section in its present form.

Blaine, Brandegee, Bromwell, Buckland, Bundy, within the operation of the law.

Reader W. Clarke, Sidney Clarke, Cobb, Conkling,
Mr. ELIOT. I will withdraw the motion to
Cook, Cullom, Defrecs, Deming, Dixon, Donnelly,

Now, sir, the administration of this bureau recommit, and give the gentleman an oppor- Driggs, Dumont, Eckley. Eggleston, Farnsworth,

from the time of the passage of the original tunity to offer his amendment.

Farquhar, Abner C. Harding, Henderson, Higby, act to the present has been under the super

Holmes. Hotchkiss, Asahel W. Hubbard, Demas Mr. STEVENS. I move to amend by strik- Hubbard, John H. Hubbard, James R. Hubbell,

vision of the War Department. All the forces ing out all after the word “Commissioner" in Ingersoll, Jenckes, Julian, Kelley, Kelso, Laflin, which have been required by the head of the the fifth line of the sixth section, and insert

William Lawrence, Loan, Longyear. Marston, Mc- bureau have been given by the Government of

Clurg, Moorhead, Morrill, Myers, O'Neill, Paine, ing in lieu thereof the words shall refuse to Patterson,

Plants, Price. Alexander H. Rice, John

the United States; and I believe General Howsurrender the land;" so that the section will H. Rice, Sawyer, Schenck, Scofield, Shellabarger, ard makes no complaint whatever that any aid read:

Sloan, Spalding, Stevens, Thayer, Trowbridge, Up- has been withbeld from him by this Govern

son, Van Aernam, Burt Van Horn, Ward, Welker, That whenever the former owners of lands occu- Whaley, Williams, Stephen F. Wilson, Windom, and

ment. Under that bill we had authority to pied under General Sherman's field order, dated at Woodbridge-79.

give to every freedman possession for a term

LOR.

owners.

of years of a certain quantity of land. We remaining features of this bill, and we can pending amendments until the second Monday have still that land belonging to the Govern- have such legislation as shall be founded upon of December next, and upon that motion "İ ment which can be allotted to the freedmen. our experience and proved to be necessary demand the previous question. There is no reason, therefore, why there should between this time and that. I trust, there- The previous question was seconded, and be any additional provisions on the subject, or fore, that the amendment which I have pro. the main question ordered. any additional machinery. We have now all posed will be adopted.

Mr. ELDRIDGE demanded the yeas and the means for the protection of the freedmen Mr. ELIOT. I now call the previous ques- nays on the motion to postpone. that are necessary, and if we add to the ma- tion on the amendment and on the bill.

The yeas and nays were ordered. chinery which now exists we only incur 'addi- Mr. ROGERS. I hope the gentleman will The question was taken ; and it was decided tional expense to the Government, and impose not undertake to run this bill through so rap- in the negative-yeas 51, nays 81, not voting upon the people increased and unnecessary idly.

51; as follows: burdens. At a time when the country is strug. Mr. LAWRENCE, of Ohio. I hope the pre- YEAS-Messrs. Ancona, Berger, Brandegee, Buckgling under a weight of indebtedness, when its vious question will not be sustained.

Jand, Darling, Davis, Dawson, Denison, Eldridge,

Farquhar, Glossbrenner, Goodyear, Grider, Hale, industry is depressed, when its finances are Mr. ROGERS. I hope that gentlemen on

Aaron Harding, Hogan, Edwin N. Hubbell, James embarrassed, it seems to me we are proposing the other side, in their magnanimity, will vote R. Hubbell. Hulburd, James Humphrey, James M. to do more than is essential or necessary in down the previous question.

Humphrey, Kerr, Ketcham, Kuykendall, Laflin, La

tham, George V. Lawrence, Le Blond, Marshall, regard to that class of people in this country. Mr. ELIOT. I withdraw the call for the

Marvin, McCullough, McRuer, Morris, Myers, NibWe are inviting them to indolence rather than previous question.

lack, Nicholson, Radford, Samuel J. Randall, Ritter, to labor. And while I believe we should pro

Rogers, Rose, Sitgreaves, Smith, Stilwell, Strouse, MESSAGE FROM THE SENATE.

Taylor, Trimble, Burt Van Horn, Henry D.Washburn, tect them in every civil right, while we should give them equality before the law, I think the

A message from the Senate, by Mr. Forsey, Whaley, and Winfield-51.

NAYS-Messrs. Alley, Allison, Ames, Anderson, policy of the Government should be such as its Secretary, informed the House that the Sen:

Delos R. Ashley, James M. Ashley, Baker, Banks, to induce every man to earn his bread by the

ate insisted on its amendments to the bill of Baxter, Beaman, Bidwell, Blaine, Blow, Boutwell, sweat of his brow. the House (H. R. No. 85) for the disposal of the

Bromwell, Reader W. Clarke, Sidney Clarke, Cobb,

Cook, Cullom, Dawes, Deming, Dixon, Dodge, DonSir, it is a fact well known, capable of being public lands for homestead actual.settlement

nelly, Driggs, Dumont, Eckley, Eggleston, Eliot, proved at any time, that this Government has

in the States of Alabama, Mississippi, Louisi- Farnsworth, Garfield, Abner C. Harding, Henderson, issued thousands, and I might say millions, of ana, Arkansas, and Florida, disagreed to by

Higby. Holmes, Hooper, Hotchkiss, Asahel W. Hub

bard, Demas Hubbard, John H. Hubbard, Ingersoll, rations to men who might have supported them

the House of Representatives, and agreed to Julian, Kelley, Kelso, William Lawrence, Loan, selves if they had been willing to labor, and I the conference asked by the House on the dis- Longyear. Lynch, Marston, McClurg, McKee, Moor

head, Morrill, O'Neill, Paine, Perham, Pike, Price, am unwilling to see the charity of this Governagreeing votes of the two Houses theron, and

Alexander H. Rice, John H. Rice, Rollins, Sawyer, ment thrown away upon the indolent and the

had appointed Messrs. Kirkwood, Wilson, and Schenck, Scofield, Shellabarger, Sloan, Spalding, undeserving. And while I say this I desire to Davis conferees on the part of the Senate. Stevens, Thayer, Francis Thomas, Trowbridge, Upson,

Van Aernam, Ward, William B. Washburn, Welker, speak in the most respectful terms of the gen

FREEDMEN'S BUREAU-AGAIN.

Williams, James F. Wilson, Windom, and Woodtleman who is at the head of the bureau. I

bridge-81. believe there is no braver soldier, no purer

Mr. BRANDEGEE. I yield to the gentle- NOT VOTING-Messrs. Baldwin, Barker. Benja

man from Pennsylvania [Mr. SCOFIELD] for min, Bingham, Boyer, Broomall, Bundy, Chanler, Christian, no nobler philanthropist in the land

Coffroth, Conkling, Culver, Defrees, Delano, Ferry, than General Howard, and if he could be perthe purpose of offering an amendment.

Finck, Grinnell, Griswold, Harris, Hart, Hayes, Hill, Mr. SCOFIELD. I move to amend the

Chester D, Hubbard, Jenckes, Johnson, Jones, Kassonally present over the wide area of his ad

seventh section of the bill by striking out the son, McIndoe, Mercur, Miller, Moulton, Newell, ministration, I think we mightintrust everything following words,

Noell, Orth, Patterson, Phelps, Plants, Pomeroy, to his supervision and his care, and find no

William H. Randall, Raymond, Rousseau, ShankAnd shall provide proper sites and buildings for

lin, Starr, Taber, John L. Thomas, Thornton, Robert cause of complaint. But unfortunately the purposes of education whenever such association

T. Van Horn, Warner, Elihu B. Washburne, Wentagents of this burean are not all like him, and shall, without cost to the Government, provide suita

worth, Stephen F. Wilson, and Wright-51. although there are many worthy and deserving

ble teachers and means of instruction, and he shall
furnish such protection as may be required for the safe

So the motion to postpone was not agreed to. men employed in it, there are cases where

conduct of such schools. And said property shall be fraud has been committed and wrongs have

Mr. ANCONA. My colleague, Mr. Boyer, is and remain the property of the United States until been done, and I think we should be cautious sales thereof shall be authorized by law

paired with Mr. Conkling. Mr. BoyEr would about extending this system and making it a

And inserting in lieu thereof the words and have voted to postpone had he been present. permanent institution of the country. afford them all proper protection." The amend

Mr. CHANLER. If I had been present Another objection which I have to this bill is ment simply strikes out that portion of the sec

when my name was called, I should have voted in reference to the sixth section, which opens

tion which authorizes the purchase of buildings the door to fraud on the part of those who are for school-houses.

The SPEAKER. The morning hour has charged with the administration of this bureau. Mr. BRANDEGEE. I will now yield the expired, and this bill accordingly goes over till

next Tuesday. I do not know but the amendment proposed by | floor to the gentleman from

Ohio, [Mr. Suele the honorable gentleman from Pennsylvania LABARGER,] who desires to offer an amendment.

On motion of Mr. ELIOT, the bill, with the [Mr. STEVENS) may dispose of this objection, but Mr. SHELLABARGER. I move to amend pending amendment was ordered to be printed. barely allude to it for the purpose of showing

the sixth section, as amended, by adding at the REAPPRAISEMENT OF LANDS IN OHIO. the haste with which we sometimes legislate. end thereof the following proviso:

The SPEAKER laid before the House a The sixth section provides that forty acres Provided, That nothing herein contained shall bo

communication from the Secretary of the Inteconstrued to affect the right of any person to recover may be set apart for every occupant of lands occupied under General Sherman's field order,

in the proper court any title or right of possession rior, transmitting papers in regard to the reap

which such person may have in any of the land held praisement of certain lands in Ohio, pursuant and that such lands can be procured at an under such field order.

to the authority of the joint resolution approved average cost not exceeding twenty-five dollars Mr. BRANDEGEE. Mr. Speaker, I have May 5, 1866; which was laid on the table, and per acre.

Thus if the Commissioner should not been convinced by anything that has been ordered to be printed. have to purchase a quantity of land he might || said in this debate or anything that I know of

HENRY P. BLANCHARD. go on and pay $150 per acre to any favorite in the existing situation of affairs of either the party, to any person in his interest, or any necessity or the policy of passing this bill at this

Mr. McRUER, by unanimous consent, introsubordinate might do it, and he might offset it time. We have now a commission, a board of || duced a bill for the relief of Henry P. Blanchby buying land that could be purchased for officers, sent down by the President of the Uni

which was read a first and second time, fifty cents an acre and which might be utterly ted States to inspect the operation of the exist

and referred to the Committee on Foreign worthless. ing law; and this House, and I presume I antici

Affairs. Now, sir, in the course of a few months, | pate not rashly when I say the other House, will

FOREIGN MAIL SERVICE. before any great injury can be visited

upon

concur in it. Congress have authorized a com- Mr. SMITH, by unanimous consent, introcountry by the failure of our legislation, we mittee of the two Houses also to go into the duced a bill to amend the act providing for shall have an opportunity of determining what southern States and inspect the operation of || carrying the mails from the United States to may or may not be necessary by way of amend- the existing law in reference to this subject. || foreign ports, and for other purposes; which ment to this bill. You have already a com- Now, it seems to me that we can act much was read a first and second time, and referred mittee of investigation and inquiry into the more intelligently on this subject at the short to the Committee on the Post Office and Post administration of the affairs of the Freedmen's session of this Congress, after hearing the Roads. Bureau, and in a few months we shall have a reports respectively of the board of officers

EVENING SESSION DISPENSED WITH. report from that committee. Then we shall sent by the President and of the committee of know the facts of the history of the bureau, | the two Houses. We can then know precisely || session for to-day be dispensed with.

Mr. STEVENS. I move that the evening and whether any additional powers are neces- what the operation of the present bureau syssary or whether there are any wrongs to be tem is; what its hardships are, if any; what

The question was taken; and upon a division redressed. I therefore think it far wiser for

there were-ayes 64, noes 44. its benefits are, if any; and what modifications us now to say that we will simply extend the and alterations or improvements legislators act

So the motion was agreed to. operations of this law for a single year longer, ing here for the whole country ought to adopt. bring all classes of freedmen within the pur. Without reference, therefore, to the special Mr. MORRILL. I move that the rules be view of its operation, and then postpone the merits of this measure, but with reference to suspended, and that the House resolve itself consideration of all else until the next session policy and to the fact that we can act more

into the Committee of the Whole on the state of Congress. Then, if it shall be necessary, intelligently npon the reports to which I have of the Union on the special order. a new bill can be introduced embracing the referred, I'move to postpone the bill and the The motion was agreed to.

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TAX BILL.

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So the rules were suspended; and the House clove stems, mace, cinnamon, cassia, ginger, or other ernment and the public that this requirement accordingly resolved itself into the Committee spices, or of compounds, or substitutes for coffee, or in reference to affixing stamps should be no of the whole on the state of the Union, (Mr.

mustard, or spices, he or they shall incur a penalty
of fifty dollars.

longer continued. I trust that my amendment Dawes in the chair,) and resumed the consid

The amendment was agreed to.

will be adopted. eration of the special order, being a bill of the

Mr. MORRILL. The gentleman from Penn. House (No. 513) to amend an act entitled

Mr. MYERS. I move to amend the para

sylvania [Mr. MYERS) has succeeded in repeat“ An act to provide internal revenue to sup- | graph by striking out the following words:

ing his speech much better than I can repeat port the Government, to pay interest on the Photographs, ambrotypes, daguerreotypes, or other

I do not perceive that he has presented public debt, and for other purposes,' approved sun pictures of any description.

any new argument. These photographs are a June 30, 1864, and acts amendatory thereof. Mr. Chairman, I move this amendment now, very fruitful source of revenue ; and I trust The Clerk read as follows:

in order that when we reach the section refer- that we shall not change the law in a way to That section one hundred and sixty-three be ring to stamps on photographs and other sun cut off a large portion of the revenue we now amended by striking out all after the enacting

pictures I may move to strike that out and in- receive. clause and inserting in lieu thereof the following: that hereafter no deed, instrument, document, writ

sert an amendment imposing on photographers The amendment was agreed to. ing, or paper required by law to be stamped, which a tax of five percent. ad valorem on their sales, Mr. MORRILL. I suppose it is the underhas been signed orissued without being duly stamped, the same amendment which I withdrew at an or with a deficient stump, nor any copy thereof, shall

standing that we may go back to adopt an be recorded, or admitted, or used as evidence in any

earlier stage of the bill, rather than compel the amendment imposing an ad valorem duty as court until a legal stamp or stamps, denoting the Committee of the Whole to rise for want of a

proposed by the gentleman from Pennsyl. amount of duty, shall have been affixed thereto by

quorum. The chairman of the Committee of the collector, as prescribed by law: Provided, That any power of attorney, conveyance, or document of

Ways and Means stated the other day that the The CHAIRMAN. The Chair so underany kind, made or purporting to be made in any for- objection wbich I made to the present mode of stands. eign country to be used in the United States, shall taxation had no force; but by subsequent in- The Clerk read as follows: pay the same duty as is required by law on similar instruments or docuinents when made or issued in quiry and information I find my statement fully That section one hundred and sixty-nine beamended the United States; and the party by whom the same confirmed. I have received letters from the by striking out all after the enacting clause and inis issued, or by whom it is to be used, shall, before chief photographers of New York, Philadel.

serting in lieu thereof the following: that any perusing the same, affix thereon the stamp or stamps

son who shall offer or expose for sale any of the artiindicating the duty required.

phia, Boston, and Washington, stating, from cles named in schedule C, or in any amendments No amendment being offered,

statistics, that there is not one itinerant pho- thereto, whether the articles so offered or exposed are The Clerk read as follows: tographer to one hundred resident photogra

imported or are of foreign or domestic manufacture,

shall be deemed the manufacturer thereof, and subThat section one hundred and sixty-fivebe amended | phers, though it was stated here the other day

ject to all the duties, liabilities, and penalties imby striking out all after the enacting clause and in

that the itinerants were as fifty to one resident. posed by law in regard to the sale of domestic artiserting in lieu thereof the following: that if any But, Mr. Chairman, even if this were the fact,

cles without the use of the proper stamp or stamps person, firm, company, or corporation shall make,

denoting the tax paid thereon, and all such articles it would be of no consequence; for all or nearly prepare, and sell, or remove for consumption or sale,

imported, or of foreign manufacture, shall, in addidrugs, medicines, preparations, compositions, arti- all of the pictures taken by itinerant photog. tion to the import duties imposed on the same, bo cles, or things, including perfumery, cosmetics, luci- rapbers are ferrotypes, which are taken upon

subject to the stamp tax, respectively, prescribed in fer or friction matches, cigar lights, or wax tapers.

schedule C, as aforesaid. photographs, ambrotypes, daguerreotypes, or other tin, six at a time frequently, and which sell for

No amendment being offered, sun pictures of any description, and playing cards, less than ten cents apiece. They are sold in

The Clerk read as follows: and also including ground or prepared mustards, wet this city six for fifty cents. Hence most of the or dry, preserved meats, fish, shell-fish, fruits, vege

That schedule B, preceding section one hundred tables, sauces, sirups, jams, and jellies, when packed

pictures taken by the traveling photographers and seventy-one, be amended by striking out all the or sealed in cans, bottles, or other single packages, are so small as by a subsequent section to be paragraphs relating to gauger's returns” and “mensand ground coffee and ground pepper, Cayenne pep- exempt from tax; so that the Government at per, pimento, cloves, clove stems, mace, cinnamon, cassia, ginger, and other spices, and all compounds any rate could lose but little tax upon their ceipts in her prayment of any sum of money," down of mustard, or coffee, or spices, ground or adulter

business, even if they should not make proper five thousand pounds, ten cents; exceeding five thouated, or mixed with other materials, and all articles returns. They are as likely, however, to give

sand pounds, twenty-five cents," inclusive, and inand mixtures ground or prepared for sale, intended

serting in lieu thereof the following: "receipts for for use in the adulteration of mustard, or coffee, or a correct account of their sales, as to affix the

any sum of money, or for the payment of any debt. spices, or for use as a substitute for mustard, or coffee. stamps required by the present law, for in many exceeding twenty dollars in amount, not being for or spices, whether of domestic manufacture or im- instances the pictures are mounted on blank

the satisfaction of any mortgage or judgment or ported, upon which a duty is imposed by law, as enu

decree of any court, or by indorsementon

any stamped merated and mentioned in schedule C, without affix

cards and the wrong-doer can never be known. obligation in acknowledgment of its fulfillment, for ing thereto an adhesive stamp or label denoting the But, Mr. Chairman, there is among those each receipt two cents: Provided, That when more duty before mentioned, he or they shall incur a pen

than one signature is affixed to the same paper, one engaged in the business of photograpbing a alty of fifty dollars for every omission to affix such

or more stamps may be affixed thereto representing stamp; and for each and every omission to affix

general demand that an ad valorem tax shall the whole amount of the stamp required for such thereto the name or trade-mark of the manufacturer, be substituted for the present system. Those 1 signatures.' together with the name of the article, and the quan- who are dishonest evade the law now by will. Mr. HOLMES. I move to amend by inserttity therein contained, when such packages consist of ground coffee, or of ground mustard, wet or dry,

fully omitting to affix stamps on their pictures; \ing the following: orof ground pepper, Cayenne pepper, pimento, cloves, while those who are honest frequently omit That schedule B, preceding section one hundred clove stems, mace, cinnamon, cassin, ginger, or other them unintentionally. I bought this morning arelys preceding the proviso relating to stamps on

and seventy-one, be amended by inserting immedispices, or of compounds, or substitutes for coffee, or mustard, or spices, he or they shall incur a penalty | hap-hazard five photographs; and I found that

mortgages the following: of tiftu dollars.

three of them had no stamps affixed. In other Upon any assignment or transfer of a mortgage the Mr. MORRILL. I move to amend the sen. words, on these pictures, the Government lost same stamp duty upon the amount remaining thereon tence now reading, and also including ground six cents out of ten which it should have re

as is herein imposed upon a mortgage for the same

amount. cr prepared mustards, wet or dry," by striking | ceived. Of the pictures having no stamps af- Also, strike out the words “mortgage or" in said out the words ground or” and the words “wet fixed, one had no imprint of the photographer's proviso.

With reference, then, to two of the

The amendment was agreed to. The amendment was agreed to.

pictures, the omission to affix the stamps was Mr. HOTCHKISS. I move to strike out Mr. MORRILL. I move to amend by striking | accidental; in one case it was omitted pur

the following: out the following: posely. I think it apparent that the Govern

Receipts for any sum of money, or for the payment And ground coffee and ground pepper, Cayenne

ment would be the gainer by the ad valorem of any debt exceeding twenty dollars in amount, not

system. popper, pimento, cloves, clovestems, mace, cinnamon,

Wherever there is a photographer

being for the satisfaction of any mortgage or judg

ment or decree of any court, or by indorsement on cassin, ginger, and other spices, and all compounds carrying on business, the assessor can find any stamped obligation in acknowledgment of its of mustard, or coffee, or spices, ground or adulterated,

from his books the amount of his sales as well fulfillment, for each receipt two. or mixed with other materials, and all articles and mixtures ground and prepared for sale, intended for as in any other business. If no books are kept Mr. Chairman, the object is to relieve all use in the adulteration of mustard, or coffee, or spices. | by a traveling or other photographer, some receipts from stamps. I think the inconvenor for use as a substitute for mustard, or coffee or spices.

return must be made, and the assessor will no ience to the public is greater than any benefit The amendment was agreed to.

doubt get at the facts. It is just to these pho- | to the revenue. I think we might make that

tographers that they should no longer be re- small amendment in this schedule. It is a Mr. MORRILL. I move to amend the sen- quired to pay upon their business a greater | great annoyance to business men and to farmtence “ upon which a duty is imposed by law?'

proportionate amount of tax than is levied upon ers, and to the great mass of men who do by inserting the words •or tax” after the word other branches of business. They frequently not carry stamps with them.

Sometimes they sell six, seven, or eight pictures for one dol- want to give receipts, and do not have stamps, The amendment was agreed to.

lar, and are required to pay twelve, fourteen, || and cannot procure them. The revenue is not Mr. MORRILL. I move to amend the sen- and sixteen per cent. or more on their sales, so great as to require that the public should tence “ an adhesive stamp or label denoting a percentage which is much too large when we suffer this annoyance. the duty before mentioned by striking out the bear in mind the fact that nearly alĩ the chem- | Mr. MORRILL. The gentleman does not word “duty” and inserting the word "tax." icals used in this branch of business have within | accomplish bis purpose. I am opposed to his The amendment was agreed to.

the last few years advanced in price two hun- | object as well as to the method he has adopted Mr. MORRILL. I move to strike out the || dred and fifty to three hundred per cent. of carrying it out. This strikes out the stamps following at the end of the paragraph:

I will not repeat, Mr. Chairman, what I said | upon receipts on property and leaves only those And for each and every omission to affix thereto

the other day about the defacement of these on receipts for money. the name or trade-mark of the manufacturer, to- pictures in consequence of the affixing of I will say to the committee, I see it is almost gether with the name of the article and the quantity stamps. At any rate the stamps upon the useless to resist the reduction of taxes in any therein contained, when such packages consist of ground coffee, or of ground mustard, wet or dry, or

pictures make them very unsightly. It is for direction. This is also a fruitful source of revof ground pepper, Cayenne pepper, pimento, cloves, the interest of the photographers and the Gov. enue. Last year it exceeded $800,000 a month,

or dry."

name.

ri duty.''

He gave

and we cannot afford to give it up, especially Mr. MORRILL. I move to amend by strik- vested in an informer in any case until the fino, penwith the limitation here only to amounts exceed. || ing out all of the paragraph after the word

alty, or forfeiture in such case is fixed by judgment

or compromise, at which time the informer shali ing twenty dollars. "soid," in line twenty-nine hundred and thirty,

become cutitled to his legal share of the amount so The amendment was disagreed to. and inserting in lieu thereof the following: adjudged or agreed upon. And the Commissioner

of Internal Revenue, under regulations to be preMr. PRICE. I move to add the following Or offered for sale or removed for consumption in

scribed by the Secretary of the 'Treasury, shall be at the end of line twenty-nine hundred and the United States on and after the 1st day of October, 1866, where such can, bottle, or other single package,

and he is hereby empowered to compromise any case twenty:

where the amount involved shall not exceed the sum with its contents, shall not exceed two pounds in of $500. Provided further. That all stamps upon checks, weight, one cent; where such can, bottle, or other sinnotes, receipts, bills of exchange, certificates and gle package, with its contents, shall exceed two pounds Mr. ALLISON. I move to amend by strikcontracts of ten cents and less be dispensed with in weight, for every additional pound or fractional and abolished after the 1st day of October, 1866. part thereof, one cent.

ing out the words "not exceeding one moiety'

in line twenty-nine hundred and ninety-six, and Mr. Chairman, the object of that is to get

The amendment was agreed to.

to insert after the word “provider in the next rid of the small stamps. Every gentleman Mr. HOOPER, of Massachusetts. I move line the words “not exceeding one moiety nor here knows they are a source of great annoy- to insert after the word "amended” in line more than $5,000 in any one case;" also to ance and perplexity, while they are not the

twenty-nine hundred and twenty-one the fol- insert after the word "person" in line twentysource of much revenue.

I do not propose
lowing:

nine hundred and ninety eight, the words “ to kind to abolish stamps upon receipts or any

Strike out the paragraph relating to cigar lights

be ascertained by the court;' so that it will of paper, but these small stamps. I want to and wax tapers, and insert in lieu thereof the follow- read: get rid of these small stamps. It is not the ing:

And where not otherwise herein provided for such amount the people pay, but the trouble of hav- On cigar lights, whether made in whole or in part

share as the Secretary of the Treasury shall by gening to keep them constantly on hand. I have

of wood, glass, paper, or other material, in parcels or eral regulations provide, not exceeding one moiety

packages containing twenty-five lights in each par- nor more than $5,000 in any one case, shall be to the heard of but one opinion all over the country, cel or package, one cent; when in parcels or packages

use of the person, to be ascertained by the court, who and that is, we should get rid of the annoyance

containing more than twenty-five and not more than
fifty lights, two cents: for every additional twenty-

shall first inform of the cause, matter, or thing, &c. of these small stamps. I think the committee five lights or fractional part of that number, one cent

The amendment was agreed to. will be prepared to vote for the amendment. additional, and.

Mr. ALLISON. I move to strike out after Mr. MORRILL. I shall be much surprised

Mr. RANDALL, of Pennsylvania. I ask if they are. The small stamps are the ones "leave to go back to add the following in rela

the word “informer" in line three thousand least complained of.

and four, down to and including the words tion to railroad passes, at the end of the para- - district attorney” in line three thousand and Mr. HALE. What proportion do the returns graph, on page 126, after line twenty-nine | six, and insert in lieu thereof the following: from small stamps bear to those from large | hundred and twenty:

The Commissioner of Internal Revenuo, subject to ones?

On all free-trip passes over any and every railroad the approval of the Secretary of the Treasury, and Mr. MORRILL. They are the largest, ten conveying passengery by steam there shall be af- under such general regulations as the said Secretary times more than from large stamps. The fixed on each a ten-cent stamp.

shall prescribe, upon application. inconvenience which existed when the law

On all six-month free passes over such railroads there shall be afrí xed on each stamps amounting to

It will then read : was first enacted no longer exists. Men are $2 50.

And when any sum is paid without suit or before as much accustomed to have these stamps in On all yearly free passes over such railroads there judgment in lieu of fine, penalty, or forfeiture, and a their pockets as to have postage stamps. I

shall be a fixed on each stamps amounting to five share of the same is claimed by any person as indollars.

former, the Commissioner

of Internal Revenue, subhave no idea we will surrender the system of All stamps so affixed to be effaced with initials of ject to the approval of the Secretary of the Treasury, stamps for many years. It is a tax we can the holder of such free passes.

and under such general regulations as the said Secmuch better afford than any other.

Mr. STEVENS. I object.

retary shall prescribe, upon application shall deterThe amendment was disagreed to.

mino, &c. Mr. MORRILL. I hope the gentleman from

The amendment was agreed to. Mr. MYERS. I move to insert on page 88, Pennsylvania [Mr. Stevens) will allow his col

Mr. ALLISON. I move further to strike line nineteen hundred and seventy-eight, the league to offer this amendment. following: notice and it was only by accident that it was

out the first proviso embraced in lines three Photographs, ambrotypes, and daguerreotypes, and not offered at the right time.

thousand and eleven, three thousand and twelve, other pictures taken by action of light, not herein- Mr. STEVENS. I like lucky accidents.

and three thousand and thirteen, and the words, after exempted from tax, a tax of five per cent. ad

6 and” and “further" in the second proviso. valorem.

The Clerk read as follows:

That is embraced in the amendment just made. The amendment was agreed to.

That section one hundred and seventy-nine be amended by strikingout all after the enacting clause

The amendment was agreed to. The Clerk read as follows:

and inserting in lieu thereof the following: that Mr. ALLISON. I move now to strike out

where it is not otherwise provided for in this act, it That schedule C be amended by striking out all shall be the duty of the collectors, in their respect

all after the word “provided” in line three after the words playing cards" and inserting in ive districts, and they are hereby authorized to pros

thousand and fourteen down to the word “exlieu thereof the following:

ecute for the recovery of any sum or sums that For and upon every pack, not exceeding fifty-two

ceptions" in line three thousand and twenty, may be forfeited by virtue of this act; and all fines, cards in number, irrespective of price or value, five penalties, and forfeitures which may be imposed

as follows: cents; for and upon every can, bottle, or other single or incurred by virtue of this act shall and may be That no collector, deputy collector, assessor, aspackage, containing meats, fish, shell-fish, fruits, sued for and recovered, where pot otherwise herein sistant assessor, revenue agent, revenue inspector, or vegetables, sauces, sirups, prepared mustard, jams provided, in the name of the United States in any other officer or person connected with the Treasury or jellies preserved therein and packed or sealed, proper form of action, or by any appropriate form Department, or any of the branches thereof, shall bo made, prepared, and sold, or removed for consump- of proceeding, before any circuit or district court of entitled to or receive or shall be interested in any tion in the United States, where such can, bottle, or the United States for the district within which said share allowed to an informer under the internal revother single package with its contents shall not ex- fine, penalty, or forfeiture may have been incurred, enue law; and if any person coming within either of ceed at the retail price or value the sum of twenty- or before any court of competent jurisdiction : and these exceptions. five cents, one cent. Where such can, bottle, or other where not otherwise herein provided for, such share, singlo package, with its contents, shall exceed the not exceeding one inoiety, as the Secretary of the

And to insert in lieu thereof the following: retail price or value of twenty-five cents, and shall Treasury shall by general regulations provide, shall That no revenue officer or other person connected not exceed the retail price or value of fifty cents, two be to the use of the person who shall first inform of witb or in the employ of the Treasury Department, centz. Where such can, bottle, or other single pack- the cause, matter, or thing, whereby any such fine, or any branch thereof, shall be entitled to receive or age, with its contents, shall exceed the retail price penalty, or forfeiture shall have been incurred, and shall be interested in any share allowed to an inor value of fifty cents, for each and every twenty-five the remainder shall be to the use of tbe United former under the internal revenue law in any caso cents, or fractional part thereof, over and above the States; and when any sum is paid without suit, or with which such revenue officer or other person as fifty cents as above mentioned, an additional one before judginent, in lieu of fine, penalty, or forfeit- aforesaid shall be hereafter in any manner officially cent. Ground coffee, or any compound or mixture ure, and a share of the samo is claimed by any per- connected unless such share shall be recovered by ground or prepared for sale and intended for con- son as informer, the court or a commissioner of the the judgment of a court of competent jurisdiction, sumption as coffee, or as a substitute for or adulte circuit or district court of the United States, on ap- and if any such officer or person as aforesaid. ation of coffee, whether of domestic manufacture or plication of the United States district attorney, shall imported, in packages not exceeding in weight one determine whether any claimant is entitled to such And also to insert after the word “share” half pound, one half cent. And for each half pound share, and to whom the same shall be paid. And in line three thousand and twenty-five the in excess of one half pound, one half cent: Provided, the several circuit and district courts of the United That any fraction of a half pound shall be consid- States shall have jurisdiction of all offenses against

words "as hereinbefore provided." ered as ono half pound and be stamped accordingly, any of the provisions of this act committed within The amendments were agreed to. Ground mustard, pepper, and Cayenne pepper, and their several districts : Provided, That no informer or cloves, clove stems, mace, ginger, cinnamon, cassia, informers shall in any one case be entitled to or

Mr. ALLISON. I move to strike out the pimento, or any compound or mixture, ground or receive more than $5,000: And provided further. That || words, "and the Commissioner of Internal prepared, intended to represent either of the articles no collector, deputy collector, assessor, assistant as aforesaid, and for sale or consumption as such, or

Revenue, under regulations to be prescribed assessor, revenue agent, revenue inspector, or other as a substitute for or adulteration of any of the said officer or person connected with the Treasury Depart- || by the Secretary of the Treasury, shall be, and articles, in packages not exceeding in weight one ment, or any of the branches thereof, shall be enti- he is hereby, empowered to compromise any fourth of a pound, one half cent. And for each one tled to or receive, or shall be interested in any share fourth of a pound in excess of one fourth of a pound,

case where the amount involved shall not ex. allowed to an informer under the internal revenue oue half cent: Provided, That any fraction of one law; and if any person coming within either of these ceed the sum of $500,” and to insert in lieu fourth of a pound shall be considered as one fourth exceptions shall receive from any informer, or from thereof the following: of a pound and be stamped accordingly: Provided any applicant for an informer's share, either directly further, That any dealer may sell to any other dealer or indirectly, any sum of money or other valuable

Provided further, That the Commissioner of Interor manufacturer, for the purpose of being repacked, consideration for or in consequence of his services in

nal Revenue, subject to the approval of the Secrecoffee, spices, or mustard, or adulterations of or sub- obtaining such informer's share, or in consideration

tary of the Treasury, and under such regulations as stitutes therefor, in bulk of not less than one hundred of his interest in such informer's share, sucb person

the said Secretary shall prescribe, shall be, and is pounds without payment of tax, on condition that shall, on conviction thereof, be punished by fine not

hereby, authorized and empowered to compromiso the said packages are marked with the names of the exceeding $10,000, or by imprisonment not exceeding

any case not pending in a court, or, if pending, with dealer selling, and of the dealer or manufacturer pur- one year, or both, at the discretion of the court, with

the approval of the court having jurisdiction of the chasing such commodity, and the quantity thereof; costs of prosecution. It is hereby declared to be the but when sold for use or consumption must bear the true intent and meaning of the present and of all The amendment was agreed to. name or trade-mark of the manufacturer, the quan- previous provisions of internal revenue acts granttity, and the proper stamp. ing shares to informers, that no right accrucs or is

Mr. O'NEILL. I move to insert after the

case.

word “paid” in line three thousand and eight Mr. ALLISON. I know it has been ad- mittee. It seems to me palpably unjust that the following:

justed, but I do not know whether or not the an informer who is directly interested in the And that in all cases of seizure or suit, under an act informer in that case objected or assented to recovery of the penalty should be a witness to entitled "An act to provide internal revenue to sup- the settlement. But I know he now claims as enforce that penalty, while the party against port the Government, to pay interest on the public his moiety the sum of $150,000, when it was whom it is claimed is precluded from being a debt, and for other purposes,”'approved June 30, 1861, or any supplement or supplements thereto, a salo settled by the Government receiving, I believe, || witness. I have no desire to shut out the shall be ordered by the proper authority, the Uni- only $200,000. Now, the object of this para- informer, provided the party against whom the ted States marshal of the district in which such sale

The shall be ordered shall be authorized to employ an

graph is to leave this question of settlement penalty is claimed can be admitted. auctioneer, and to pay him out of the proceeds of such and compromise to the courts and the Com- amendment refers simply to civil actions for salo a commission not exceeding two and one half missioner of Internal Revenue and the Secre. the recovery of a penalty. per cent. on the gross amount of such proceeds.

tary of the Treasury, where it properly belongs, Mr. ALLISON. If it applies only to civil The object of this amendment is to remove and whatever rights may hereafter accrue, or suits, I see no objection to the amendment. a difficulty which occurs in some of the circuit | have heretofore accrued, shall be adjusted and Mr. HALE. The language is, “in any acand district courts. There is a difference of settled without any collector or informer inter- tion for a penalty.”' opinion between the judges of the circuit courts. fering with the question of adjustment, settle. Mr. HUBBARD, of Iowa. I move to amend In New York and Massachusetts and Maryland | ment, or suit, after the question is adjudicated the amendment by inserting before the word the judges invariably allow the marshal to have either by the court or the Commissioner, with "action"' the word “ civil."; a commission on selling, or in other words, to the approval of the Secretary of the Treasury, Mr. COOK. I would like to inquire whether employ an auctioneer who is skilled in selling, || I believe it is a just and proper provision, and this is not the law now; whether we have not whereby the Government is benefited. In the should be retained in the bill for the reason I already enacted that all parties may testify in courts of Pennsylvania the judges have gener- have stated.

civil suits in the United States courts. ally thrown out these charges in the bills of the Mr. WILSON, of Iowa. After the expla- Mr. ALLISON. That is the law now, I marshal.

nation of my colleague, [Mr. Allison,) which think, in such States as permit parties to tezMr. ALLISON. Let me suggest to the gen- I think is entirely satisfactory to the commit- tify; but where the State law prohibits parties tleman that this amendment ought not to be tee, and I have no doubt will be to the Depart- from testifying I believe they are not permitinserted here. It would properly come in in ment, I will withdraw my amendment.

ted to testify in the United States courts. section fourteen or section twenty or section Mr. ROSS. I move to amend this para-. Mr. COOK. I think there is no such restrictwenty-eight. I presume there will be no graph by adding to it the following:

tion. I am sure that in my own State every. objection to going back and considering this And provided further, That no person shall be con- body testifies in the Federal courts, while in subject hereafter. Section fourteen has been victed on the testimony of an informer, unless the the State courts no interested party is permitreserved for future consideration, and the gen

material part of his testimony shall be corroborated
by other testimony.

ted to testify. tleman can offer his amendment to that section.

The amendment to the amendment was Mr. O'NEILL. I withdraw my amendment

I am opposed to this system of hiring in

agreed to. for the present. formers; it is bad policy, it is a bad practice,

The amendment, as amended, was agreed to. Mr. WILSON, of Iowa. This section has

and I think it will have a bad tendency. I am been so modified by the amendments offered very much surprised that the committee should

Mr. HOLMES. I move to amend by strikby the committee, that I am not certain whether propose to inaugurate a system of that kind, || ing out the words "at any time,'' in line three the portion I propose to amend remains in it. and have paid informers, interested in large thousand and thirty-four, and inserting in lieu

thereof the words “and when paid or colI move, however, to strike out the following || amounts, to testify against individuals for the words:

purpose of procuring their conviction. The || lected ;'' so that the clause will read: It is hereby declared to be the true intent and

true theory is that the witness should stand And when paid or collected the informer shall meaning of the present and of all previous provis- impartial in giving his testimony before a jury; become entitled to his legal share of the amount ions of internal revenue acts granting shares to in- that is the old doctrine, the one adhered to in

so adjudged or agreed upon. formers, that no right accrues to or is vested in an informer in any case until the fine, penalty, or forthe old maxims of law. But by this provision

The amendment was agreed to. feiture in such case is fixed by judgment or compro

we are ignoring this old fundamental principle, Mr. MYERS. If the committee will give mise, at which time the informer shall become enti- and makicg it the interest of an individual to tled to his legal share of the amount so adjudged or

its consent to revert to a paragraph already agreed upon.

perjure himself in order to convict some per- | passed, I move to amend by inserting after line I find that this proviso is made retroactive,

son that he may pocket the amount given as a twenty-nine hundred and twenty the words and I should like to know why that is done.

bribe for the perjury. I can never give my " that schedule C be amended by striking out I believe that there are some cases of claims assent to any system of that kind. I do not

the paragraph in relation to photographs.'' of informers pending against the Bureau of think these persons should be convicted unless

There was no objection, and the amendInternal Revenue where very unfortunate com.

they can be convicted as other persons are- ment was agreed to. promises have been made by the Department. by fair and impartial testimony, without hiring

Mr. PAINE. I move to amend by adding I believe there is one in which the informer, men to swear against them, and making it their

at the end of the paragraph the following: residing at Buffalo, New York, is interested,

interest to perjure themselves in order to conand in which he claims $100,000 as his share vict somebody

Every person who shall receive any inoney or other

valuable thing under a threat of informing or as a of the penalties. That case, I believe, was

Mr. ALLISON. This provision is just what consideration for notinforming against any violation settled by the Department in such a way that

it is in the present law. And the jury will be of this act, shall, on conviction thereof, be punished it resulted in a loss to the Government of about able to judge of the testimony of the informer,

by a fine not exceeding $10,000 or by imprisonment

not exceeding one year, or both, at the discretion of one hundred thousand dollars, and the informer || just as they do of the testimony of other per:

the court, with costs of prosecution. gets nothing at all, although he presented the case in such a manner that all the facts were

The amendment was not agreed to.

I have observed, Mr. Chairman, that in the

operation of the law now in force, there has developed and the fraud of the parties was

Mr. THAYER. I wish to call the attention

grown up among a very disreputable class of established. Now, if this provision is for the of the Committee of Ways and Means to the

men a practice of hunting out little infractions purpose of covering up these unfortunate acts fact that the modification which has been of the law or little delinquencies; and not of the Department to the detriment of those adopted on the suggestion of the committee content with hunting out offenses actually comwho have ferreted out these frauds, then I with reference to the power given to the Com- | mitted, they often bring about the perpetration think it should be stricken out, or at least so missioner of Internal Revenue to compromise of offenses by their own acts. Then having much of it as is retroactive.

renders some action necessary in regard to accumulated evidence against persons who Mr. ALLISON. So far as I understand another section of the old law. The forty- || have either deliberately or unintentionally this provision, it is not put here for the pur

fourth section of the act of 1865 gives the violated the law, they make a speculation for pose of covering up any transactions of the Commissioner a general power to compromise themselves by á compromise, in virtue of Department; but it is for the purpose of makin all cases.

which they agree for a consideration to withing that a part of the law which is now a matter

Mr. ALLISON. We have already amended || hold the information which they might give. of construction in the Internal Revenue Bu- section forty-four and stricken out everything This practice is a source of great vexation to

They have been very much annoyed || with reference to the power of the Commis- || citizens of the State in which I live, and has by informers, by collectors and assessors who sioner to compromise. Everything upon that brought our internal revenue law into great assume to be informers, who come in and pre- subject is now embodied in the provision just | disfavor among the people. This, I believe, vent adjustment in proper cases by saying that || adopted.

might be obviated by some such provision as they have an interest in the question of com

Mr. THAYER. Then it is all right.

that which I propose. promise and adjustment.

Mr. HALE. I move to amend by adding Mr. MORRILL. The fine is too large. Mr. WILSON, of Iowa. I will ask my col- at the end of the paragraph the following: Mr. PAINE. Then I modify it so as to league [Mr. Allison) whether the informer in Provided, That whenever in any action for a pen- make it $2,000. the case to which I have referred has prevented

alty the informer may be a witness for the prosecu-
tion, the party against whom such penalty is claimed

The amendment was adopted. the adjustment or settlement of that case. may be, and shall þe, admitted as a witness on his

The Clerk read as follows: Mr. ALLISON. I am not familiar enough own behalf. with the case to know whether or not the This amendment will bring our law into co

Sec. 10. And be it further enacted, That sectionstwo,

five, eight, nine, and twelve of the act entitled "An informer did prevent the adjustment of that formity to the statutes already adopted by sev- act to amend an act entitled 'An act to provide particular case.

eral States in reference to civil actions. I think internal revenue to support the Government, to pay Mr. WILSON, of Iowa. Has not that case the proposition will commend itself to the favor

interest on the public debt, and for other purposes, been adjusted?

approved June 30, 1861," approved March 3, 1865, be, able consideration of every member of this com. and the same are hereby, repealed.

sons.

reau.

con

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