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Mr. MORRILL. I move to insert in line are necessary articles in the rural districts.
ary; and casts made thereof by the artist from the two, after the word “nine," the word “ ten.' They may not be necessary in the cities where original design. The amendment was agreed to. pine-apples, lemons, and oranges can be ob
The amendment was agreed to. The Clerk read as follows:
tained; but in the country districts flavoring The Clerk read as follows: Seo. 11. And be it further enacted, That from and
extracts are almost indispensable. They are Photographs, or any other sun picture, being copies after the passage of this act the articles and products used very extensively in the great Northwest. of engravings or works of art, when the same are sold hereinafter cnumerated shall be exempt from inter The amendment was disagreed to.
by the producer at wholesale at a price not exceednal tax or duty: animal charcoal, or carbon, beeg
ing ten cents each, or are used for the illustration of wax, crude or unrefined, barrels and casks, other Mr. PRICE. I move to strike outline twenty, books, and on photographs so small in size that stamps than those used for the reception of fluids, and pack which is “gold leaf and gold foil." If we can
cannot be aflixed. ing boxes made of wood. not tax gold leaf and gold foil, then I do not
Mr. MORRILL. In line thirty-two I move to Mr. MORRILL. I move to insert "matchknow what we can tax. I am at a loss to know
strike out the word "ten'' and insert "fifteen." boxes made of wood or paper." why these articles should be exempt from tax
The amendment was agreed to. Mr. THAYER. Are these considered as
ation. That is all I have to say. I do not Mr. HOOPER, of Massachusetts. I move separate paragraphs, and open to amendment | think any extended remarks are needed on this to strike out the words and on photographs as such? subject.
so small in size that stamps cannot be affixed.!! The CHAIRMAN. They are. Mr. MORRILL. If there is any article upon
The amendment was agreed to. Mr. HOOPER, of Massachusetts. I move to insert after the word "wood" the words
the free list that ought to be exempted it is gold The Clerk read as follows: "boxes of wood or paper for friction matches,
leaf. The work of manufacturing it is as hard Paper of all descriptions, books, maps, charts, and cigar lights, and wax tapers.' as that of the common blacksmith; and yet, by
all printed matter, and book-binding.
Mr. MORRILL. I move to amend that parMr. MORRILL. I accept that as a modifi- /the tax law as it now exists, if a man by the cation of my amendment.
sweat of his brow hammers out what makes agraph by inserting after the word “descripThe amendment was agreed to.
up a book of it, he has not only to pay a tax tions” the words "except such as is manufac. on the value of the labor, but also a tax on the
turedand used exclusively for wearing apparel." The Clerk read as follows: value of the gold used in addition. Now, these
The amendment was agreed to. Bristl es.
men who manufacture it are employed at so The Clerk read as follows: Mr. DARLING. I move to insert "and
much per book; the gold is weighed out to Productions of stereotypers, electrotypers, lithogbone buttons." If there is any propriety in them, and with hammer and anvil and gold-raphers
, and engravers; repairs of articles of all kinds: exempting bristles we should also exempt | beater's skin they do the work, for very small
staroh; soap, valued at not above three cents per
pound; umbrellas and parasols, and umbrella sticks. bone buttons. wages, and then are required to return the
Mr. MORRILL. I move to amend the last Mr. MORRILL. I do not like to say that exact amount of the gold received without I do not care a button about this amendment, diminution.
paragraph by striking out the word “ umbrella" but if we exempt bone buttons the next mem Mr. PRICE. I would inquire of the gentle- || inserting the words "frames for the same."
where it occurs before the word “sticks” and ber will get up and move to exempt ivory but man whether the laborer pays the tax or whether Mr. THAYER. I wish to make a suggestons and pearl buttons. I do not see why we it is not paid by the proprietor, by the dealer. should begin to exempt one without exempting Mr. MORRILL. I will state that the amount
tion to the chairman of the Committee of Ways all the others. collected last year from this source throughout
and Means, and that is, that he add the words The amendment was disagreed to. the United States was, I believe, less than $100.
6 and umbrella and parasol furniture.” There
is included in that designation the small parts The Clerk read as follows:
Mr. PRICE. The gentleman does not an
of the umbrella called “notches," and also Candle wicking, coffins, and burial cases. swer my question. It is not the laborer that
6 handles” and “ferrules." They are parts Mr. STEVENS. I move to insent "corks pays the tax.
of the umbrella and parasol, and they are not made of corkwood or bark." I will mention The amendment was disagreed to.
parts of any other article which is ta xed. If until lately these were made by hand.. Re Mr. PRICE. I move now to strike out
the gentleman wishes to extend this degree of cently the ingenious people of Connecticut line twenty-one, which is “keys, actions, and favor to the manufacturers of umbrellas and have invented machines for the purpose. The strings for musical instruments. All the macorkwood and bark which are already heavily || chinery of pianos and other musical instruments
parasols, it is perfectly proper that he should include all the
parts of those articles. taxed come from Spain. The tax is injurious || is not presumed to be used by the poor or the Mr. DARLING. Why not say all parts of to the business. middling classes, but by the rich.
the umbrella? Mr. MORRILL. These articles are not of Mr. RANDALL, of Pennsylvania. The Mr. THAYER. The articles I speak of are such recent introduction. Machinery has been gentleman isinterfering with the harmony of known to manufacturers as umbrella and parlong used in making them. They have been the tax bill. [Laughter.]
asol furniture. They constitute the small parts made in this country since the tariff of 1861, Mr. MORRILL. I do not know that it is
or fixings of the umbrella. Now, the gentlewhen the duty on cork was raised. necessary for me to make any explanation of
man from Vermont has put into this paragraph The amendment was disagreed to.
this paragraph. It is designed merely to pre the "sticks" and the steel frames, which it The Clerk read as follows:
vent the duplication of taxes. These parts of was perfectly proper that he should do, because Crucibles of all kinds; crates, and grain or farm an instrument are made by one party and sold there is a disrcimination against these articles baskets made of splints; crutches and artificial limbs, to the persons who manufacture organs used eyes, and teeth; doer-skins, dressed or smoked;
under the present adjustment of the tariff of at feather beds, mattresses, palliasses, bolsters, and in churches and the musical instruments used
least forty per cent. I hope the gentleman will pillows; fertilizers of all kinds; flasks and patterns in drawing-rooms, and especially the instru
agree to the amendment. used by founders.
ments used by those who have our special re Mr. O'NEILL. I ask my colleague to acMr. BERGEN. I move to insert "retorts gard--those taken care of by the Freedmen's
cept this amendment: made wholly or in part of clay." Mr. Chair Bureau. I trust that we shall let the tax stand
And the ivory, bone, and wood-work used in makman, clay retorts are used in the manufacture
ing umbrellas, parasols, and canes. of gas. Formerly they were imported, but The amendment was disagreed to.
Mr. THAYER. Do not put in canes; they lately they have commenced the manufacture
Mr. MORRILL. I move to strike out lines are luxuries. of them in this country. They are the same twenty-two and twenty-three, which are “lamps
Mr. O'NEILL. Well, strike out canes. articles as crucibles, and if they are not ex: and lanterns, the glass and metals of which Mr. MORRILL. The makers of umbrellas empted they will not be able to compete with
have paid the tax assessed thereon." I offer and parasols were quite content with the prothe foreign manufacture.
that amendment for the reason that it would visions in relation to umbrellas and parasols as Mr. DĒMING. I move to amend by adding | be almost impracticable to collect this tax. it was originally arranged. Since that time " retort courteous." [Laughter.]
The amendment was agreed to.
they have informed us that it would be a great The amendment to the amendment was dis
Mr. O'NEILL. I move to insert in line
favor if we would also exempt frames and agreed to. The amendment was then rejected. twenty-four, after the word "kinds," the words
handles. That exemption embraces the chief Mr. PRICE. I move to strike out line nine
"and mead" so that it will read' medicinal | parts of the article; and, as we are not to get teen, which is “flavoring extracts, solely for
and mineral waters of all kinds, and mead, I any revenue from the article when finished, sold in bottles or from fountains.'
this seemed to the Committee of Ways and cooking purposes." I cannot see why flavor
The amendment was disagreed to.
Means to be a fair provision, and one that ing extracts for cooking purposes should be exempt from taxation. I hope these words
Mr. DONNELLY. In line twenty-six I move
gentlemen representing the interest should ac
cept. I hope that we shall not introduce any will be stricken out.
to insert, after the word "coal,'' the words and such word as furniture" into this clause, Mr. HALE. I would inquire if this parapeat;' so that the clause will read: "mineral
which may be liable to all sorts of misintergraph affects the interest alluded to by the
coal and peat of all kinds." gentleman from Connecticut, [Mr. HUBBARD,]
The amendment was agreed to.
Mr. THAYER. I am sorry to hear from yesterday. [Laughter.]
The Clerk read as follows:
the gentleman from Vermont that this amendMr. MORŘILL. The gentleman from Con Oakum; paintings and statues, and groups of stat ment cannot be made with the present adjustnecticut [Mr. HUBBARD) is present, and is of uary produced by artists as works of art.
ment of the internal revenue law and the tariff. age, and he can answer for himself.' I should Mr. HOOPER, of Massachusetts. I move That is a poor answer to make to a great insuppose he did not.
to strike out the provision in regard to paint | dustrial interest, or even to a humble indusIr. Chairman, these articles are used in ings, &c., and to insert in lieu thereof the fol. trial interest. Now, I wish the House to almost every kitchen in the country, and they | lowing:
understand exactly how it is in regard to this were put on the free list merely because they
Original paintings, statues, and groups of statu
matter. By the existing tariff silks pay a duty
as it is.
of sixty per cent., alpaca pays a duty of fifty Mr. MORRILL. I withdraw my amend. || pleasing and more acceptable to the ladies of per cent., and fine ginghams pay a duty of ment to the amendment.
Lancaster and other towns in the district repabout fifty per cent. And those are the mate. The question recurred upon the amendment | resented by our distinguished and not ungal. rials which, as we all know, are used for the of Mr. T'HAYER.
lant friend from Pennsylvania, (Mr. STEVENS.) covering of umbrellas and parasols. The duty Mr. O'NEILL. I move a substitute for the (Laughter.] I hope the amendment will be paid upon the manufactured article complete, || amendment of my colleague, [Mr. Thayer,] || adopted. as it is imported into this country, is thirty- || which I think will not meet the views of the Mr. MORRILL. If the gentleman will subfive per cent. Now, let gentlemen compare chairman of the Committee of Ways and stitute some other language for the term "trimthat duty with the duty which the manufac Means, to add to this line, “and ivory, bone, | mings" in his amendment, so as to make it turer has to pay upon the raw material which and wood-work used in the making of umbrel more definite, I will not object to it. I suggest he makes up into umbrellas and parasols, and las and parasols."
to him to make the amendment read "6
springs, they will see how injuriously this interest is The amendment of Mr. O'Neill was not faces, and bands for clocks." affected by the total want of any proper adjust- || agreed to.
Mr. HUBBARD, of Connecticut. I modify ment between the tariff and the internal rev Mr. THAYER. I modify my amendment so
my amendment in that way. enue laws. I suppose it was in consequence as to add to this line the words - and umbrella
The amendment, as modified, was agreed to. of this glaring injustice that the Committee of
and parasol handles, ferrules and notches." Mr. MORRILL. I move to amend by strikWays and Means proposed to put this article
When I proposed the words umbrella and ing out “and steel springs and axles made and upon the free list. But while they have put | parasol furniture” I did so in perfect good used exclusively for vehicles, cars, or locosome of the parts of the article upon the free | faith, and I do not now conceive that the ob motives,'' and inserting in lieu thereof the follist they decline to put all the parts on. Now, I jection made by the chairman of the Commit. || lowing: ask the Committee of Ways and Means to tell tee of Ways and Means to the use of those And car-wheels, thimble-skeins, and pipe-boxes, the House what consistency there is in any such words is a tenable objection, that possibly
and springs, tire, and axles made of steel, used excluposition as that. How are they consistent | something might creep in which the words
sively for vehicles, cars, or locomotives. when they say they will put umbrella sticks
The amendment was agreed to. themselves do not import. But, sir, in order upon the free list, and will not pụt upon it the
Mr. GRISWOLD. I desire to suggest to to obviate any possibility of misconstruction, little steel notch which is put into the stick, by
I now propose the adoption of the words i l the Committee of Ways and Means whether it which the umbrella is held open or kept closed? have suggested, which are the designation of
is not proper to add after the amendment just How are they consistent when they put on the
the small parts belonging to the umbrella and adopted the following: free list the parasol stick, and leave out of the parasol. I hope that in this shape the prop
Forgings of iron and steel, intended as part of malist the little iron ferrule that is put by the man osition will meet the approbation of the com
on which a tax is to be assessed and paid. ufacturer upon the end of the stick?
Mr. MORRILL. I must object to that amend. mittee. I hope there will be some degree of consist The amendment to the amendment was
ment. I do not think it is what the gentleman ency at least in legislation of this character. agreed to.
really desires. If the committee propose to give this article The amendment, as amended, was agreed to.
Mr. GRISWOLD. If it be not acceptable protection against the present ruinous discrim
to the committee I will not press it.
Mr. O'NEILL. I desire the unanimous conination, let them do it in good faith, and not
The Clerk read as follows: offer a mere crumb when they profess to give a four and add sent of the committee to go back to line twenty
Wire made from wire less than number twenty wire loaf.
gauge, upon which a tax has been assessed and paid Mr. MORRILL. I move pro formâ to strike
Mr. BRANDEGEE. I object.
as wire. out “ umbrella sticks." I find that members
The Clerk read as follows:
Mr. DODGE. I move to amend by adding Value of bullion used in the manufacture of wares, at the end of the line or wire rods." All here are more eager for these exemptions than
watches, and watch-cases, and bullion prepared for are the men who are engaged in the business. the use of platers and watch-makers.
wire rods pay duty, and it is from these rods
Vinegar. Those men have many of them been here and
that the wire is manufactured. There has been before the Committee of Ways and Means, and Mr. O'NEILL. I move to amend by insert.
a great depression in this business, and when they generally say that they will be content with ing after the word "vinegar" the words "and
we compel them to pay tax upon the wire I any reasonable proposition, and they have pro- || mead, and beers made of fruit."
do not see why we should compel them to pay fessed to be satisfied with most of the provisions The amendment was not agreed to.
an extra tax on the iron rods from which the of this bill. But when we get before the Com Mr. HOLMES. I move to amend by adding | agreed to.
wire is made. I hope the amendment will be mittee of the Whole, those members who par after the paragraph just read the words “ ashes, ticularly represent those manufacturers ask for pot and pearl.”
Mr. MORRILL. I hope the amendment a great deal more than the manufacturers them
The amendment was not agreed to.
will not be agreed to, as it would embrace too selves ever thought of. Give an inch and they
much altogether. It would exempt not only
The Clerk read as follows: ask a yard. There is not a single article among
what we have placed a tax of two dollars per all those which have been subject to taxation
Steel, in ingots, bars, sheet, plate, coil, or wire, ton upon, but all other rods of whatever metal,
hoop-skirt wire covered or uncovered, and steel which has been treated with more favor than springs and axles made and used exclusively for
price or description. umbrellas and parasols. And I trust this comvehicles, cars, or locomotives.
The amendment was disagreed to. mittee will not insert this miscellaneous lan Mr. HUBBARD, of Connecticut. I move
The Clerk read as follows: guage—“furniture - which may mean one to amend by adding, at the end of the para
Metallic nickel, quicksilver, magnesium, alumi. thing or another. If members are going to | graph “clock springs and trimmings." This
num, manganese, and cobalt; spelter; copper, lead,
and tin, in ingots, pigs, or bars; metallic zinc, in insist upon inserting every little article-like || motion is not made in the interest of the ingots or sheets. tips, nuts, slides, springs, thread-used in the clock manufacturer. He often does and he al.
Mr. MORRILL. I move to strike out the manufacture of an umbrella, I shall be in favor ways can, if he chooses, make his own springs || word "metallic"' in lines fifty-four and fifty. of striking this all out. and trimmings. When he does so he pays no
eight. Mr. PĂINE. I move to strike out this tax at all upon those articles. He pays his The amendment was agreed to. line, "umbrellas and parasols, and umbrella tax upon the clock when it is perfected and sticks." I may be wrong in making this mo. sold." But there have sprung up in the country
Mr. MORRILL. I move after the word tion. But while what the gentleman from Penu. some two or three or four establishments which
magnesium'' to insert the word “sodium."
The amendment was agreed to. sylvania [Mr. Thayer) has said satisfies me are devoted alone to the business of manufac. that some provision should be made for this turing clock springs and trimmings. Most of
Mr. MORRILL. I move to insert the words branch of manufacture in the tariff on imports || the clock-manufacturers make these trimmings
"German silver in bars or sheets." from foreign countries, in my judgment nothing for themselves, and thus escape the payment
The amendment was agreed to. he has said has amounted to an argument in of any tax upon them. But, sir, if the tax Mr. SLOAN, I move to strike out "quickfavor of placing this on the free list, in an act upon these articles be continued, these small || silver." I understand we produce quicksilver relating exclusively to internal revenue. There manufactories of which I have spoken will all in this country in very large quantities; that may be some good reason why this branch of be broken down, because the clock-maker will we have not only enough for our own use, but manufacture should be provided for in the not consent to be taxed upon his clocks and for the purpose of exportation. I am informed tariff law; but why it should also be provided also upon the small articles which enter into we export to foreign countries very large quanfor in this free list I can conceive no good their construction. Hence, rather than pur tities, and I think it ought not to be exempted reason, and I have made this motion in the chase these articles at a pricc enhanced by the from the payment of tax. hope that the chairman of the Committee of || imposition of the tax, the clock-manufacturers Mr. MORRILL. I will state the motive Ways and Means (Mr. MORRILL] will give us will make the articles for themselves, as most of which induced the committee to put quicksilsome good reason why in this internal revenue them now do. Hence the Government will not ver into the bill among articles on the free list. bill we should make a discrimination in favor realize a single dollar of revenue from this This is a metal which can only be used in of this particular branch of manufacture. source, while these few small manufacturers | something else or in the production of some
Mr. MORRILL. I hope this line will not who have undertaken to carry on this business | thing which is subsequently taxed; and the be stricken out.
by way of encouraging the division of labor | quantity of revenue derived from this source Mr. ROSS. I hope it will be stricken out. will be driven out of the market and broken has been exceedingly small. Its chief value Umbrellas and parasols are luxuries and should down. The main spring is the life and soul of is in its use by miners to extract the gold and be taxed. [Laughter.]
the clock. The trimmings named in the amend. silver from the ore. The committee therefore The amendment of Mr. PAINE was not ment are the little ornaments intended to adorn thought it belonged to that class which ought agreed to.
a small time-keeper, so as to make it more not to be taxed.
Mr. BIDWELL. I am opposed to striking | it is that we should tax a monument erected will be,“ reapers, mowers, threshing machines, quicksilver'' out of the free list, and I hope either to the memory of the dead or in com and separators." that the amendment will be rejected.
memoration of any public event, or of anything The amendment was agreed to. The amendment was disagreed to.
worthy of commemoration. I do not know why Mr. PLANTS. I move to insert “sorgho Mr. GARFIELD. I move to strike out we should be prevented from erecting in our
mills, evaporators, and drainers. the words “ rolled sheet copper, sheathing copcemeteries those monuments of art with which
Mr. HARDING, of Illinois. I suggest the per, and yellow sheathing metal," and in lieu they are adorned. I can see no reason why we
addition of “mills and machinery for the manthereof to insert "copper and yellow sheathshould foster foreign art rather than to invite
ufacture of sugar, sirup, and molasses, from ing metal not more advanced than bands or the introduction of our own American stone,
sorghum, imphee, beets, or corn." wrought by our own artists. There are many
Mr. PLANTS. I accept that. I think the The amendment was agreed to.
cases where we have already adorned and machinery should be exempt from tax. The
beautified these cemeteries by the introduction The Clerk read as follows:
manufacture of sirup has been of vast advan. of our own American marble and other stone, Brass not more advanced than rods or sheets: hulls
tage to the country in the last few years. It and it seems to me it ought to be encouraged. of ships and other vessels; masts, spars, and ship and vessel blocks.
Mr. MORRILL. I trust this amendment | Almost every farmer in the country manufac
has been generally carried on upon the farm. Mr. DARLING. I move after the word will not be adopted unless the committee should tures, it for domestic use or home consumption. " blocks” to insert "and tree-nails, wedges, suppose that they are at liberty to strike out
The machinery for producing it costs from and deck plugs."
an amount beyond what was first proposed by three to five hundred dollars, and the tax on The amendment was agreed to.
the committee in consequence of their action the machine will be from fifteen to twenty-five
on the income tax. The Clerk read as follows:
dollars, which is quite a serious tax, and I think I will state that my estimate of the amount
in accordance with the policy adopted in other Sails, tents, shades, awnings, and bags made by sewing or pasting; building stone of all kinds, in
of deficiency of the revenue was on the actual matters this ought to be exempt. cluding slate, marble, freestone, and soapstone.
receipts of last year. No one expects the re Mr. MORRILL. There is no end to the Mr. MORRILL.
ceipts from the income tax for the year to come amount that will be withdrawn from the reve"shades.''
will be more than one half what they were the nue if all these additions are made to the free The amendment was agreed to. past year. The amount to be received from
list. It will be much more than gentlemen the ten per cent. tax on incomes above $5,000 Mr. MORRILL. I move to strike out the
are aware of. If any articles are to be exwill not be one third as much as wąs received empted, it should be those articles used by the words "or pasting,' and in lieu thereof to in
last year. If we get $5,000,000 from that source sert * from fabrics or other articles upon which
laboring men, and not the mowers, threshingit will be all that any reasonable man can expect. a duty or tax has been paid."
machines, and cultivators, which are made by The days of large income have passed away. The amendment was agreed to.
parties who have the entire monopoly of the We shall not see them again for years to come. Mr.' MORRILL. I move to insert "bags
trade and can get any price they may ask, and
I object to this particular amendment for the made of paper."
which are purchased by men who are able to reason that many gentlemen-not dead but The amendment was agreed to alive, and I hope likely to live many years pay the highest
price for them, and who will
have to at any rate. The manufacturers of the Mr. MYERS. I move to insert " cordage
are lavish in the expenditure of this money for hand-rake, and of other articles of common use, and rigging." You have made the hulls, masts, | family monuments. There is nothing in which such as shovels, hoes, axes, scythes, spades, spars, and everything necessary in the construc- they are more generous than in the erection of and manure-forks, certainly, it seems to me, tion of vessels, free of tax, and I suppose that these monuments-monuments to the dead as
ought to be looked after first, rather than the cordage and rigging were accidentally omitted well as to their own good taste. As the bill
manufacturers of reapers and mowers. It is by the committee. Rope-makers have more to stands we propose to exempt all monuments
now proposed to exempt machines for the mancontend with than the manufacturers of these below $100. Those who erect and pay for
ufacture of sugar and molasses from sorghum. other articles. The introduction of manilla monuments above that price are amply able to We do not tax at all the article that is made, rope comes into competition with them and has pay the taxes also. And now, by the amend
and can we not afford to pay some tax on the produced a depression in the business. ment offered by the gentleman from Pennsyl
machinery by which it is made? The committee divided ; and there were
vania, (Mr. WILLIAMS,] which was a very appro Mr. WILSON, of Iowa. I move pro forma ayes 30, noes 36.
priate one, we have exempted monuments in to strike out the last word. The gentleman Mr. MYERS demanded tellers. commemoration of our gallant soldiers. I trust
from Vermont seems to forget that we treated Tellers were ordered ; and Messrs. MYERS these exemptions will be considered sufficient.
him very kindly yesterday by putting about and Plants were appointed.
The amendment was not agreed to.
fifteen million dollars into this bill. The committee was again divided ; and the The Clerk read as follows:
Mr. MORRILL. Not over $5,000,000. tellers reported-ayes 50, noes 45.
Roofing slate, slabs, and tiles: Roman and water Mr. WILSON, of Iowa. I am guided only So the amendment was agreed to.
cements, and lime; brick, fire-brick, draining tiles, in my statement by what the gentleman said the Mr. ROLLINS. I move to insertósilex used earthen and stone water-pipes.
other day at the opening of the debate. I read in the manufacture of glass." The Committee
Mr. MORRILL. I move to insert after
from his speech, as follows: of Ways and Means have no objection to it. "draining tiles,"' " cement, drain, and sewer
"In a republican form of government the trgo The amendment was agreed to.
pipes. Also to add "window.glass of all theory is to make no distinctions as to persons in the kinds."
rates of taxation. Recognizing no class for special Mr. FERRY. I move to add "and rock,
The amendment was agreed to.
favors, we ought not to create a class for special burground, and calcined gypsum.' I have the
dens. Pursuing this principle a majority of the Comconsent of the chairman of the committee to
The Clerk read as follows:
mittee of Ways and Means have agreed to that por
tion of the bill which makes the income tax after this insert this amendment. Gypsum is used for Plows, cultivators, harrows, straw and hay cutters, year a uniform one of five per cent. upon the annual
planters, seed-drills, horse-rakes, and winnowing building purposes, known as plaster of Paris;
gains. The loss to the revenue will be large-about mills.
seventeen million dollars--and it will be for the Houso when ground as a fertilizer and as plaster; also
Mr. WILSON, of Iowa. I move to insert to say whether the bill shall stand as reported or for finished work or stucco. I have introduced in the amendment the general term gypsum. before the word "plown," ";
whether relief in any other direction is more urgently reapers, mowers,
demanded.” The amendment was agreed to.
threshing machines.” This is in accordance
It may be that it is no more than $5,000,000, The Clerk read as follows: day or two since on page 89, line two thousand
but he misled us, when he opened this debate, Burrstones, millstones, and grindstones, rough or and one, where the words ",
into supposing that it was $17,000,000, and so
reapers, mowers, wrought; monuments of stone of all kinds, not exceeding in value the sum of $100. threshing machines were stricken out. I gave
we very kindly put this amount in the bill yesterMr. WILLIAMS. I move to add the fol.
notice at the same time I would move to insert || day. Therefore these amendments are entirely lowing proviso: them in this place in the free list. I have
proper to-day. nothing to add to what I said then.
Mr. MORRILL. It was very good reading Provided, however, That monuments exceeding the
Mr. HARDING, of Illinois. Allow me to
so far as the gentleman went, but he did not value aforesaid, erected by public or private contributions to commemorate the services of Union sol suggest the addition of "mills and apparatus
read the whole of it. diers who have fallen in battle shall be exempt from for producing molasses or sugar from sorghum,
Mr. WILSON, of Iowa. I took the whole taxation. beets, or corn.
paragraph. I need hardly say to the House, because Mr. WILSON, of Iowa. I would rather
Mr. MORRILL. He should have read this everybody knows, that in almost every com take the question on the amendment as it
further explanation : munity throughout this nation people are erect stands.
“It will be seen that I estimate a reduction in the ing very costly monuments to the memory of Mr. SHELLABARGER. I hope the gen
revenue received from manufactures, on account of
& depreciation of values, of about twenty-five per the gallant men who have fallen in the service tleman will add - separators,” an attachment cent., and a reduction upon incomes and dividends of their country, and that a tax upon private || to the threshing machine for the purpose of
of rather more than that amount.' generosity exhibited in this way would be re separating the wheat from the chaff.
If the gentleman will take pains to examine volting to our sense of propriety. I think there Mr. MORRILL. I suggest that we had bet my estimate in detail he will very soon find out will be no objection to this amendment. ter allow this amendment to be offered in an that I anticipated, for the year 1866-67, no such The amendment was agreed to.
independent shape. A yea and nay vote will amount from income as was obtained last year. Mr. DAVIS. I move to strike out all of the probably be called in the House on the ques The deductions were computed, as a matter of paragraph in relation to monuments except the tion.
course, upon the receipts of last year,
and then, first three words, namely, monuments of Mr. WILSON, of Iowa. I will add the in addition, such as appeared probable on acstone." I do not know upon what principle ll word "separators ;" so that my amendment count.of lower prices and less profits.
upon a division
Mr. PAINE. I am in favor of including revenue to supply the wants of the Govern and sources of national wealth. It does seem these articles in the free list, not only for the
But one by one the chief sources of to me that in pursuing the policy of promoting reason given, but for additional reasons. I am revenue are being stricken out, because each this cardinal, leading, universal interest of the not opposed to an increase of revenue in this member is trying to exempt the particular country, we are adhering to and not departing bill. When we made the tax on incomes above interest of his district, and thus we are in from the correct principle of taxation. I do $5,000 ten per cent. we manifested a desire to danger of losing the bulk of our revenue. hope that the committee will adhere constantly aid in that way the gentleman from Vermont The amendment just adopted, exempting to the line of policy which has already been in securing a revenue. And I think when I from taxation threshing-machines, reapers, adopted, and that we will set free all that urged a tax upon umbrellas and parasols, and and mowers, especially the latter, would inter directly and essentially promotes the developwhen I urged an increase of the tax upon est my constituents as much as the constitu ment of our great national agriculture. cigars, I manifested a disposition not to dimin ents of any member upon this floor. But I Mr. GARFIELD. Mr. Chairman, I fully ish, but rather to increase the revenue; and have voted against their exemption, and many agree with the general sentiment of my col. that I avow to be my purpose now.
others of a similar nature, because I did not | league [Mr. SHELLABARGER] in regard to makI believe that these sorghum machines de believe the interests of the whole country ing the burden of taxation fall as lightly as serve our especial consideration and favor. would warrant us making them wholly free possible upon all the sources of wealth. But This sorghum is an interest which, if we can, from tax. I am not anxious to go on the rec we are not following that principle in this tax we ought to foster and encourage in this coun ord as having moved an amendment merely bill; nor do the gentlemen who advocate that try, for it is unlike all other agricultural inter because it would benefit my constituents. I || principle apply it consistently. For instance, ests, and if we can possibly so arrange our hold it to be my duty to look to the interests no one has proposed that we shall exempt from internal revenue laws as to foster and encour of the Treasury of the country and the finan taxation all agricultural implements, including age the production of sugar from a plant that cial interests of the Government, as well as axes, spades, hoes, shovels, and every such can be grown in almost every State of the the interests of particular localities. It would implement of daily use by the farmer. Union, if we can do this without any serious be gratifying to me if we could relieve all Mr. PAINE. If the gentleman will alloy diminution of the revenue, I think we should industry of the heavy burden of taxation ; but me to interrupt him, I desire to remind him do it. And I believe the result of this amend- || I hope gentlemen will not forget that we have that the bill contains a proposition to exempt ment will be not to diminish the revenue of only a given margin for reduction, and that is everything that pertains to a ship. Consethe Government, but by fostering this branch || fully reached in the bill as reported by the quently everything used by the shipping interest of industry and encouraging this production, Committee of Ways and Means. If we take of this country is to be exempted from taxation. tend to increase the revenue. And aside from off the tax here it must be added in some other Mr. GARFIELD. I dissent from the prothat consideration I believe it to be our duty | place.
priety of those
exemptions as much as the gento look to this interest for the purpose of fos The question was upon the amendment of tleman can. Therefore his suggestion does not tering and promoting the production of sugar Mr. HOOPER, of Massachusetts.
impair the force of the argument I am presentfrom plants which can be grown all over the The question was taken; and
ing. I say that no man here has proposed, so United States, so that the price of that very there were-ayes nineteen, noes not counted. far as I know, to exempt from taxation all the necessary
be in the end diminished. So the amendment was not agreed to. implements of husbandry. As the bill has I withdraw my amendment to the amendment. The question recurred upon the amendment now been amended, we allow the burden to The question was upon the amendment of of Mr. LAWRENCE, of Ohio.
rest on the hoe and ihe shovel and the spade, Mr. PLANTS.
Mr. SHELLABARGER. I move to amend and all the other simpler implements that the Tellers were ordered; and Mr. Plants and pro formâ by striking out the last word. I laboring man uses, while we exempt from taxMr. Morrill were appointed.
do this for the purpose of making a statement ation all the more complicated and costly The committee divided; and the tellers in reply to some suggestions which have been machines, which the wealthier farmer uses, the reported-ayes fifty-one, noes not counted. made by my colleague [Mr. GARFIELD) in re machines which are protected by patents and So the amendment was agreed to.
gard to the drift and tendency of these amend from which both the manufacturer and the purMr. LAWRENCE, of Ohio. I move to ments exempting implements of agriculture. chaser can make money to a far greater extent amend by inserting after the words “threshing: Now, Mr. Chairman, I think that in these than it can be made by the man who uses the machines” the words "horse-powers." I wish amendments, by which some leading agricult common implements of husbandry. Nobody to say a word upon that amendment. If Iural implements have been put into the free here proposes that we shall lift the burden can obtain the attention of gentlemen, so that | list, there is no departure from the current from all agricultural implements, while there this amendment shall be understood, I think | principle of taxation, nor from the principles is to be an exemption from taxation as regards there will be no objection to it. I propose to of this bill. The able chairman of the Com implements made by corporations and used by put horse-powers upon the free list. The object mittee of Ways and Means, if I recollect aright, the wealthier farmers all over the land. of the amendment is simply to render the bill set out in this discussion by an allusion to what If we shall adopt the principle announced by as it stands more clear and certain. I have no is a universally recognized principle of taxa my colleague, we should exempt from taxation doubt but the bill as already amended, by put tion—that we should avoid the taxing of those all these humbler implements, particularly ting threshing machines on the free list, will things which are peculiarly the sources of pro those used in hand labor. If the gentleman also include the horse-powers connected with duction and of the national wealth. It is just would be consistent, let him push his argument them. They ought to be included, at all events, because this is a correct principle of taxation to its legitimate results. But let us not under for they are necessary parts of threshing.ma- | that we ought, it seems to me, to exempt from the pretense of relieving industry lift.the tax chines. Therefore, for the purpose of making | taxation that class of farming implements which entirely from those of the agricultural class the bill more clear and explicit, and also for are essential to agricultural production through who can bear it best. I believe that we have the purpose of relieving from taxation these
out our entire country, wherever there is an not pursued the true policy in reference to these articles so indispensable for many of the pur: agricultural interest, and that is everywhere. machines. I have in my desk a letter from poses of agriculture, I hope the committee will These productions constitute the primary one of the leading firms of Ohio engaged in adopt the amendment I have offered.
sources of the wealth of the country. It does the manufacture of mowers and reapers, and Mr. FARNSWORTH. I move to amend the seem to me, therefore, that the remarks made they only ask that we shall reduce the tax to amendment by adding to it the words, “and by the gentleman, that we violate correct two or three per cent. Instead of that the tax corn-shellers.
principles and equality of assessments, are not has been removed entirely by the Committee Mr. LAWRENCE, of Ohio. I accept that. well founded, so far as they relate to these of the Whole. We have given what they did
Mr. STEVENS. “Corn-crackersshould exemptions, and that we should adhere per not ask, and if this course is persisted in we be included. [Laughter.]
sistently to the exemption from taxation of must compensate for it by taxing some other Mr. HOOPÉR, of Massachussetts. I move those articles which tend to increase these interest to make up the deficiency. to amend the amendment of the gentleman universal and primary sources of wealth [Here the hammer fell.] from Ohio [Mr. LAWRENCE] by striking out the the agricultural productions of the country. Mr. SHELLABARGER, by unanimous conwords "horse-powers,'' and inserting the words The fact that they are primary, that they sent, withdrew his amendment. "all engines and machines driven by steam or are essential, and that they are universal, has The question recurred on the amendment horse power.” That, I think, will cover all. resulted in reducing all agricultural imple- of Mr. LAWRENCE, of Ohio, and it was dis
Mr. LAWRENCE, of Ohio. Oh, no! ments and all agricultural staples to minimum agreed to.
Mr. GARFIELD. I am opposed to the prices; in other words, they never attain ex Mr. FARNSWORTH. I move to insert amendment and to the amendment to the travagant rates of compensation. For this "corn-shellers." I desire to take the vote on amendment. If we go much further in the reason no speculations, no excitements enter that separately. If threshing machines are to work of exempting these machines from tax into or affect their values. Hence it seems be put in the free list corn-shellers ought ceration we may as well adopt the proposition to me we should refrain from taxing these arti- ||tainly to be put there. It is a less expensive of the gentleman from Massachusetts [Mr. cles, because there are no margins which willen article. It costs less to manufacture the maHooper) at once as to stop short of it. In | able them to pay the tax and still produce these chine, and is more universally used in a corn my judgment, there is not a sufficient reason implements to an extent equal to the demands country than the threshing machine. Every why a machine should be exempted from tax of agriculture. The increased cost of their pro farmer who raises any considerable quantity ation that is applied to a particular use, and duction caused by taxation cannot be added of corn has a corn-sheller, and it strikes me if that the article produced by it is free from to any great extent to their prices. They will || any article should go into the free list it is that taxation. I can see no end to this mode of not admit of it. So far as they are burdened article. exemption; and I fear we are forgetting the with taxation they are thrown out of use; and Mr. MORRILL. I move to strike out "cornpurpose of this bill. We are trying to raise to that extent you strike down the very elements I shellerg'' and insert “hand-rakes;” and as
our southern brethren are not present to take I rise mainly for the purpose of leading the The SPEAKER. The Chair desires to state, care of their own interest, I will move also to House to a correct impression in relation to as it may have some bearing on the business insert "cotton-gins." I hope that the com this tax on pails and tubs. They were inserted of the House, that no gentleman desires to mittee will be willing to stop there.
in the bill as reported by the Committee of speak on Saturday next. Mr. ALLISON. I move to amend by in Ways and Means with the tax reduced from Mr. MORRILL. I desire to say that I shall serting "grain-cradles.''
six per cent. to three per cent. We reduced || insist upon going on with the tax bill until it Mr. STEVENS. I think the gentleman ought the tax upon the benzine, which is used in
is finished. to strike out the word "grain." [Laughter.] their manufacture instead of turpentine, from And then, on motion of Mr. GARFIELD, (at
Mr. MORRILL. I accept the amendment twenty to ten cents per gallon. The tax upon twenty minutes before five o'clock p. m.,) the of the gentleman from lowa as a modification all paints and oils it is also proposed to en House adjourned. of my own.
tirely remove. Now, if gentlemen propose to Mr. Morrill's amendment, as modified, was go on to the end of the chapter exempting
PETITIONS, ETC. agreed to.
articles and reducing the tax, I do not know Mr. MORRILL. I move to strike out these when we shall get through the bill, or what
The following petitions, &c., were presented under
the rule and referred to the appropriate committees: words: will be left to be taxed.
By Mr. BLOW: Petitions and protests of citizens IIubs, spokes, and felloes; wooden handles for ag
I will pow withdraw my whole amendment.
of Canton, Louisiana, La Grange, and Keokuk and ricultural, household, and incchanical tools and im The CHAIRMAN. It is beyond the gentle
St. Louis, against the Senate bill providing for tho
erection of draw-bridges on tho Mississippi river, plements. man's power to withdraw it.
By Mr. HARDING, of Illinois: The petition of And in lieu thereof to insert the following:
The amendment as amended was read, as
Amios Sanford, of Prairie City, Illinois, for pay for a
horse. Hubs, spokes, felloes, poles, shafts, and arms for follows:
By Mr. JULIAN: Tho petition of Thomas Nugen, carriages or wagons; wooden handles for plows, and Hubs, spokes, felloes, poles, shafts, arms for car praying Congress to grant him relief for damages for other agricultural, household, and mechanical riages or wagons, pail and tub handles, wooden done his property by tho Union Army during the tools and implements.
handles for plows and other agricultural, household, Mr. ALLISON. I move to insert, "pail and mechanical tools and implements.
By Mr. MORRILL: The petition of C. F. Sturte
vant and 48 others, citizens of Hartland, Vormont, and tub cars and handles."
Mr. MORRILL. I would like it to be under
praying for an increase of the tariff so as to protcot Mr. MORRILL. I accept the amendment
stood that there was a motion made to insert American labor. of the gentleman from lowa.
"tub and pail ears and handles." That was Mr. STEVENS. I move to strike out a distinct and separate motion, and then the
IN SENATE. Wears." gentleinan from Pennsylvania moved to strike
Friday, May 25, 1866. Mr. MORRILL. I am sorry the gentleman
out from Pennsylvania has joined with the Philis
The CHAIRMAN. The Chair will state that Prayer by the Chaplain, Rev. E. H. GRAY. tines to make havoc with the bill. This is a the gentleman from Vermont originally pro The Journal of yesterday was read and large item. They are manufactured by maposed an amendment without the words pail ! approved.
PETITIONS AND MEMORIALS. chinery. If we begin here we must exempt and tub ears and handles," and then accepted dog.churns, mop-handles, wash-boards, and an amendment suggested by the gentleman from Mr. MORGAN presented the petition of the all sorts of wooden-ware. There will be no lowa (Mr. ALLISON) to insert pail and tub American Atlantic Cable Telegraph Company, stopping place if we once begin on a field so ears and handles.” The gentleman from Penn- || praying for such legislation as will enable extensive.
sylvania (Mr. STEVENS] then moved to amend them to lay a cable fron some convenient Mr. WASHBURN, of Massachusetts. Under his amendment, as thus modified, by striking location on the Atlantic coast of the United the present tax law pail and tub ears and han out the word “ears,'' and that amendment has | States to the island of Bermuda, and from dles have been loaded down with taxation. been adopted.
thence to the Azores, and Lisbon, in Portugal; The manufacturer of pail-ears pays a tax of five Mr. MORRILL. Then I hope we shall vote which was referred to the Committee on Coinper cent. The manufacturer of pail-handles down the whole amendment. pays a tax of five per cent. The manufacturer The question was taken on Mr. MORRILL'S Mr. MORRILL presented petitions of muniof tub-ears and handles pays a tax of five per amendment, as amended, and it was dis cipal officers and citizens of Lyman, Kennecent. The manufacturer also pays a tax upon agreed to.
bunk, and Biddeford, in the State of Maine, in the hoop-iron placed around them. He pays Mr. MORRILL. I now offer the following | aid of the petition of Samuel Batchelder, and a tax upon the wire. He pays a tax of tweniy amendment:
others, for the repair of the United States piers cents a gallon upon the benzine which is used.
Spokes, hubs, felloes, poles, shafts, the arms for car
and other property on the Saco river; which He pays a tax upon the paint which is used.
riagcsor wagous, wooden handles for plows, and other were referred to the Committee on Commerce. He pays à tax of from five to ten per cent. agricultural, household, and mechanical tools and Mr. HENDERSON presented a memorial upon some ten or a dozen different articles implements, and pail and tub ears and handles.
of five hundred citizens of Marion county, which go to make up these pails and tubs. The Mr. STEVENS. Is that in order? We have | Missouri, praying that no bridges with pivots consequence is that these articles which go into have just voted down the same amendment. I and draws be authorized to be constructed every family in the country cost to-day more think it is hardly in order.
over the Mississippi river; which was referred than double what they did three years ago. The CHAIRMAN. The gentleman from to the Committee on Commerce.
I wish to call to the attention of my friends Vermont proposes the amendment in a differ Mr. GUTHRIE presented the petition of C. from the West, who have exempted the manu ent form.
S. Pennchaker, agent of the State of Kentucky, facture of threshing and mowing machines, Mr. STEVENS. Then I move to strike out || praying that a pension may be granted to Lieuwhich is also carried on in my district, that it the words "pail and tub ears and to insert tenant W. B. Kelley, late of the first Kentucky pays a larger per cent. than the manufacture in lieu thereof pails and tubs." I have noth- | cavalry; which was referred to the Committee of these articles. More than one half of the ing to say except that I hope the gentleman on Pensions. manufacturers of wooden-ware bave failed from Vermont will be a little more persever
REPORTS OF COMMITTEES. during the past few years because they could ing. [Laughter.]. I do not like to see a not endure the tax. You have to pay now
Mr. DOOLITTLE, from the select commitman give up so easily. It does not look well. three dollars when you could before buy as
tee, to whom was referred the bill (S. No. 282) [Langhter.] The chairman of the Committee many as you wanted for one dollar and a half. of Ways and Means ought not to submit to
to reorganize the clerical force of the DepartNow, what I am going to say is this, that in what the House does. I call for tellers on my reported it with amendments; and he presented
nient of the Interior, and for other purposes, voting upon this bill as we have passed over it, amendment. our friends have said we will place a tax of Tellers were ordered; and Messrs. STEVENS
accompanying letters and papers from the Secfive per cent. on the manufacture of leather, and Morrill were appointed.
retary of the Interior, which were ordered to and then when the leather is manufactured The committee divided; and the tellers
be printed. into boots and shoes, we will levy an addi- reported-ayes 38, noes 65. tional tax of two per cent. Now, here is an So the amendment to the amendment was Mr. CONNESS asked, and by unanimous article which is needed by every man and rejected.
consent obtained, leave to introduce a joint woman in the land, no matter how poor they Mr. MORRILL's amendment was agreed to. resolution (S. R. No. 98) to amend an act may be. It is one of the necessaries of life, Mr. PRICE. I move that the committee do entitled “An act to authorize the establishand yet my western friends join in placing a now rise.
ment of ocean mail steamship service between tax of seven per cent. on this necessary arti The motion was agreed to.
the United States and China,'' approved Febcle which every individual has to use. But So the committee rose; and the Speaker || ruary 17, 1865; which was read twice by its when you come to reapers and mowers and having resumed the chair, Mr. Dawes reported | title, referred to the Committee on Post Offices threshing machines, which the rich only can that the Committee of the Whole on the state and Post Roads, and ordered to be printed. use, you vote against imposing a tax.
of the Union had had under consideration the Mr. HENDRICKS asked, and by unani[Here the hammer fell.]
Union generally, and particularly the special mous consent obtained, leave to introduce a The question was taken on Mr. Stevens's order, being bill of the House No. 513, to bill (S. No. 340) amendatory and explanatory amendment to the amendment, and it was amend an act entitled "An act to provide of an act entitled "An act to regulate prize proagreed to.
internal revenue to support the Government, | ceedings and the distribution of prize money, The question recurred on Mr. Morrill's to pay interest on the public debt, and for and for other purposes," approved June 30, amendment as amended.
other purposes," approved June 30, 1864, and || 1864; which was read twice by its title. Mr. MORRILL. I move to strike out the acts amendatory thereof, and had come to no Mr. HENDRICKS. I have been requested last word of what is proposed to be inserted. resolution thereon.
to present this bill; I do not know that I am 39Tu Cong. Ist Sess, -No. 177.