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large numbers of expensive prosecutions have inspectors. I think some distinction should tricts where said articles are inanufactured, under been instituted by informers upon speculation, be made between the punishment of officers of

such regulations as may be prescribed by the Cointhese suits being for the inadvertent omission the Government who may conspire to commit Secretary of the Treasury.

inissioner of Internal Revenno, by direction of the of a two-cent stamp, or even some of them fraud against the Government and the punish

Mr. MORRILL. We liave already passed where there was no omission at all. Hundreds ment of others. They should have the dis. of the best citizens have been sued, in cases tinction of having more punishment than any

that section and made a provision on that sub

within my knowledge, in one day and in one others. I will ask the Clerk to read the amend.
court and for a two-cent omission, or alleged
ment which I propose to add to section forty. ll of the House upon it.

Mr. FARQUHAR. I want to try the sense omission. The first notice those citizens had

of their suits was the visit of the United States The Clerk read as follows:

Mr. GARFIELD. We have already acted marshals to them with a writ; and they were

upon the section. And any inspector, assistant inspector, or officer

Mr. FARQUIIAR. Then I ask consent compelled either to litigate with the United temporarily in charge of any distillery, under this States at an expense, even where the defense act, who shall conspire with the proprietor of any

to offer another amendment if the House has distillery, or with any other person or persons, to succeeded, greater than the fine, or else they

acted injudiciously or without consideration. defraud the United States of the revenue or tax Mr. MORRILL. pay all the costs. These suits may be thus arising from distilled spirits, or any part thereof, or

The gentleman has of resorted to on speculation, and to put fees into

who shall, with intent to defraud the United States course a right to offer an independent section.

of such revenue or tax, placo any false or fraudulent I must object to going back. the pockets of otlicers, and in flagrant violation

mark upon any cask or package, or make any false Mr. FARQUHAR. The gentleman might of the rights of the best citizens. Why not or fraudulent entry, certificato, or return, shall be give them an opportunity to pay all the Govern- deemed guilty of felony, and on conviction thereof

indulge me as he has other gentlemen. shall imprisoned not less than two nor more than The Clerk read as follows: ment demands before they are sued?

five years, at the discretion of the court. Mr. WILSON, of Iowa. I ask the gentleman

Sec. 47. And be it further enacted, That any person whether it would not answer his purpose to let

Mr. THAYER. It will be observed that this owning any distilled spirits intended for sale, inanuthis apply to cases where there have been covers all cases of fraud on the part of the

factured prior to the time when this act takes effect,

exceeding fifty gallons altogether, shall notify in omissions to affix stamps. It seems to me the

inspector; and it will be necessary, in order to writing the collector of the district wherein such amendment would work detrimentally to the

make the amendment complete, that the amend- spirits may be stored, held, or owned, within sixty Government. There may be cases where it ment which was adopted last evening should

days thereafter, to gauge and prove the samc; and

upon the receipt of said notice the collector shall be stricken out. may be necessary before notice to seize the

cause said spirits to be gauged and proved, and the property.

Mr. CONKLING. I oppose the amendment çasks or packages containing the saine to be marked Mr. SHELLABARGER. In order to cover pro formâ--I have nothing to say against it in

by the inspector in the following manner: Manufactured prior to 186

Inspector that I make the prosecutor the judge of the

fact--for the purpose of making a statement District. Inspected 186m. And no spirits necessity. There can be no danger in permitin behalf of my colleague [Mr. WINFIELD] as a so manufactured, held, or owned, shall be gauged,

proved, or marked in any cistern or other stationary ting the man to have the discretion to whom member of the (ummittee of Ways and Means.

vessel, but shall be gauged, proved, and marked only is confided the charge of the interests of the

He and his district are interested very much in in barrels, casks, or packages in which the same shall United States.

section thirty-eight, which has been passed have been placed; and the quantity held in leachMr. WILSON, of Iowa. I fear that the over, inasmuch as there are in his vicinity a

tubs shall be estimated by the inspector, and, when

drawn off into packages, shall be gauged and marked prosecutor would be construed strictly to mean large number of small distillers engaged in the as herein provided. Upon the receipt of the return

the collector shall immediately forward to the Comthe United States district attorney. We have business exclusively of manufacturing whisky,

missioner of Internal Revenuo a copy thereof; and cases arising in all parts of the district, and or apple-jack, whichever it may be called, from

any person holding or owning such spirits, and rethey would be subject to the delay of hunting

apples. He is now and has been for several fusing or neglecting to notify the collector, as in this up the district attorney.

days confined to his bed by illness, and there- section provided, shall forfeit the same and pay the Mr. SHELLABARGER. I shall be glad to fore has been disappointed in his desire to con

sum of $500, to be collected in the manner provided

by law for the collection of other penalties. No distinue in the House an effort which he made accept any suggestion from the gentleman from

tilled spirits on which the tax has been paid shall be Iowa. I used the word "prosecutor'' because

very zealously in the Committee of Ways and stored or allowed to remain on any distillery premit occurred to my own mind. Means to have these small distilleries exempted

ises, under the penalty of a forfeiture of all spirits so

Mr. MORRILL. As the amendment is of-

from the regulations in reference to bonded
fered I am entirely opposed to it, and I hope
warehouses and inspectors. It is idle of course,

Mr. O'NEILL. I offer the following, to
it will not be adopted. It applies to all sorts
even if we were so disposed, to attempt at this

come in at the end of the section :
of fraud that may be committed under this bill.
stage of the bill to get a vote favorably upon

Provided, That wherever, under the provisions of
The gentleman strikes at the officers in whom
his proposition, but I deem it due to my col-

tbis act, an inspection may be made by any officer

authorized by law, that said officer shall give to the he has no confidence. If they are guilty of what

league to state to the House that having been party whose premises he may have inspected a cerhe suspects, they ought to be summarily dis

very zealous, and indeed I might say somewhat tificate of the fact of the inspection having been missed, and yet he proposes to intrust these pertinacious, in the committee, to get an ex

made, the time of the day at which it was made, with

a statement thereon that the provisions of tho tax same officers with the discretion as to whether emption in favor of these small distilleries, laws have been fully complied with or violated, as they shall commence suit without notice or not.

he has been prevented by illness from coming the caso may be. He first provides these officers who get up these

here and making the effort which he no doubt I desire to say a word before the vote is prosecutions to put money into their pockets,

would have made sufficiently pointed, and for taken. I have endeavored to get this amendshall give notice to the parties, and then he

which he would have assigned sufficient reason inent adopted in some shape several times. In provides that they may do just as they are mind

to have given it very great strength in the the first place I offered an amendment which, to about it. He also provides that the party House even if he had not been able to make it

upon reflection, did not meet the case, as was shall first have an opportunity to pay his liasuccessful.

said by the chairman of the committee. . I then bility and penalty. The party must have had

The amendment offered by Mr. Trayer was offered it in another form, which came nearer an opportunity to pay his liability, and if he only agreed to.

to what I desired to accomplish. Now, it is a had paid it, he would be subject to no penalty. Mr. THAYER. My amendment being positive fact that all distillers and brewers are If the gentleman would apply it to stamps I think adopted, it is necessary to amend on page 167 | subjected to frequent visitation by the inspectit would be far less objectionable. As it is now by striking out all after the word "provided" ors of revenue, and what I desire is this: that I am decidedly opposed to it. in line thirty-six down to and including the

wherever the inspector has made an inspection Mr. SHELLABARGER. I wish to make a word "court" in line forty, as follows:

a certificate of the same shall be given to the suggestion. In the first place, let me say there

distiller or brewer. He is entitled to it. The

And any inspector who shall knowingly put upon is nothing in my amendment directed against any such cask or package any false or fraudulent inspectors come upon his premises and put or which can apply against the fidelity of any

marks shall, on conviction, be imprisoned one year, him to the trouble of showing his books and officer. I do not understand what the gentle

and be liable to a fine of $500, in the discretion of
the court.

exhibiting the number of barrels of whisky or man means by that.

The amendment was agreed to.

of beer. Everything is shown to the officer, Mr. ALLISON. We have provided in an

and then in an hour afterward, perhaps, another part of this bill that no prosecution shall

Mr. FARQUHAR. I wish to make an other inspector comes along and demands the be commenced for fraud except on the direc- amendment on page 171, section forty-four. same thing. I think the law should require tion of the Commissioner of Internal Revenue. Mr. MORRILL. I must object, because I each of the inspectors to give a certificate that These subordinate officers are not permitted to desire to get through the bill.

an inspection has been made, stating the time commence suit without the assent of the Com- Mr. TARQUHAR. I have been watching of day at which it was made, so that when a missioner.

here for hours to get this amendment in. I do subsequent inspector comes he will be able to Mr. SHELLABARGER. How broad is not know how the Clerk could get so far along. || judge whether it is necessary for him to make that?

If I cannot go back to offer it I shall have to an inspection.
Mr. ALLISON. It applies to all prosecu.
offer it as an independent section.

Mr. MORRILL. The gentleman manifests tions.

Mr. GARFIELD. Do that.

so much perseverance in the face of so many Mr. SHELLABARGER. In order that I

Mr. MORRILL. We will hear it read. adverse decisions that I am astonished. But may look at that provision and have an oppor

Mr. FARQUHAR. I suppose the chairman to show the utter want of necessity for the tunity to consult with the Committee of Ways of the committee will object to it, but I think || provision I will state that we have but one in: and Means, I withdraw my amendment for the the House will not. I propose to add at the

spector in a district. I trust the committee will present. end of section forty-four the following:

preserve the symmetry of its record and vote Mr. THAYER. In order to correct an in- And in all cases arising under the act of which this the amendment down now, as it has done in congruity in the bill as it now stands, I desire

is amendatory, the commissions allowed on the arti-
cles manufactured shall inure to the benefit of the

all previous cases.
to move an amendment in reference to these
officers authorized by said acts in the inspection dis-

The amendment was not agreed to.

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Mr. ALLISON. I move to insert, at the end will reverse their action, and confine these com- matter of making the sale amounis to compar. of section forty-seven, the following:

missions to the officers of the districts where atively nothing. And all spirit after being removed from the original these spirits are manufactured. But that is not It does look to me as though the object of package in ishich it was inspected and gauged into

all of which I complain. In the statistical | the proposition, as contained in the bill, were other package for purpose of rectilication, redistil

tables showing the amounts manufactured in to build lation, or change of proof, shall again be inspected

and foster and protect the office of and gauged and properly branded, and the absence of these districts all the whisky transported in collector in the larger districts, so as to make an inspector's brand shall be taken and held as suffi

bond and sold out of the district where it is these positions offices of maguitude and of cient cause or evidence upon which any spirits so found may be forfeited.

manufactured goes to the credit of the district profit, while the smaller collectors in the local The amendment was agreed to.

where it is sold ; and the district where it is districts are to be stripped down to compara.

manufactured gets no credit in the statistics of tively nothing; It is provided that the colMr. FARQUHAR. I now move to amend

the country for the manufacture of this article. || lectors, after the pay reaches a certain amount, by adding, at the end of section forty-seven, I


this is unjust, and I hope the House will shall receive one eighth of one per cent. over the following:

correct or reverse its action on this matter. and above the other commissions. There is And in all cases arising under this act and the acts

Mr. MORRILL. I ask that the provision no limitation in this respect. The committee of which this is amendatory the commission allowed on the articles manufactured, shall inure to the ben

of the law upon which we have already passed have failed, as I understand, to report any limefit of the officers authorized by said acts in the remay be read,

itation to the salaries of collectors. They bave spective districts where said articles are manufac

The Clerk read as follows:

fixed a limit to the salaries of assessors but tured, under such regulations as may be prescribed by the Commissioner of Internal Revenue, by direc- Provided further, That in calculating the cominis- they have provided no limit with regard to the tion of the Secretary of the Treasury.

gions of assessors and collectors of internal revenue salaries of collectors. Under the bill, as it I now desire to inquire of the chairman of in districts whence cotton or distilled spirits are now stands, these wines are permitted to go the Committee of Ways and Means, [Mr. Mor- || shipped in bond to be sold in another district, one half the amount of tax received on the quantity of

from the local districts to the large commerRILL,] or some member of that committee, in cotton or spirits so shipped shall be added to the cial cities, such as Cincinnati, New York, Balwhat particular the bill has been amended so amount on which the commissions of such assessors timore, Philadelphia, and in those the collect

and collectors are calculated; and a corresponding as to provide for this. amount shall be deducted from the amount on which

ors reap the fruits of the labors of the men in Mr. GARFIELD. In this way: that where the commissions of the assessors and collectors of the the smaller districts, whose salaries are reduced the spirits are produced in one district and districts to which such cotton or spirits are shipped in some instances to a mere pittance. I desire

arc calculated." shipped in bond to another district the com

that these officers in the smaller districts shall mission is to be divided equally between the Mr. MORRILL. Upon the first enactment have such salaries as will secure the services of assessor and collector of the two districts. The of these revenue laws the commissions upon qualified and responsible men. By the bill the law of 1863 gave it to the assessor of the dis. duties from spirits collected in other parts salaries of the assessors are limited to $5,000, trict where it was produced; the next law gave

of the country were allowed to the collectors but, as I have said, there is no limit with reit to the collector of the district to which it in the districts from whence the liquors came. gard to the pay of the collectors. This bill, was shipped. Each party complained of it ;

That was found to be a subject of very great with its present provisions, will have the effect and we have divided it between them.

complaint. The collectors in other parts of the of building up the office and swelling the salary Mr. FARQUHAR. I offer this amendment country, having to give bonds, and having charge of the collectors in the large commercial cities, for the purpose of preventing injustice to a of the money, being required to pay it over, while the collectors in the smaller district most meritorious class of officers; that is, the and being responsible for it as well as looking receive comparatively small compensatiou. officers residing in the districts wlicre this arti- after the liquors upon their arrival within their [Here the hammer fell.] cle is produced. The proposition of the com- district--doing, as was contended, much more

Mr. FARQUHAR. I modify my amendmittee is to divide these commissions between than the collectors of the district where the

ment in order to say a word. I do not desire the officers in the districts where this article is spirits were manufactured-made such repre

to weary the patience of the House. I know manufactured and the officers in the districts sentations to Congress that the provision of the chairman of the Committee of Ways and where the article is sold.

the law in that respect was changed. From Means is anxious, as we all are, to get this bill Now, I say that it is due to the officers in the that time the law has continued in its present out of the Committee of the Whole on the state districts where this article is manufactured || form, allowing the collectors the commission of the Union. He was not particularly courtthat they shall have the exclusive commissions upon the spirits in the places where the duties

eous to me when I endeavored to submit my arising from the sale of this article. They have are collected. But at this session the subject | amendment, but perhaps I had better not inthe exclusive responsibility and labor connected has again been reconsidered ; and although || dulge in any retort for that. Now, I think the with this article except the simple responsi- the party where the spirits are distilled will

chairman has not presented any argument, nor bility of taking care of the money after it has have still less labor under this bill than here.

do I believe any argument can be presented, been paid in when the article is sold from the tofore, the Committee of Ways and Means have

to sustain the proposition that it is right to bonded warehouse. Now, it is unjust that these concluded to report a compromise and to di- divide these commissions between the officers officers should be deprived of these commis- vide the sum, allowing each collector one half.

who perform the labor, the officers who have sions. If any payment should be made to the Certainly this is fair. No more ought to be

the responsibility, the officers in whose districts officers making the sale from the bonded ware- asked. It is much better, also, for the Govern- these high-wines are manufactured, and the house, then let it be added; but do not take

Even as the law has existed, it has been

collectors in the large cities in order that you these commissions from these oflicers who have better for the Government, for the reason that

may swell up their salaries. I withdraw the all the trouble and responsibility. See how these collectors in large districts to which the

amendment to the amendment. unjust it would be to carry in force the pro- spirits go do not thereby have their compen- Mr. MORRILL. I do not want to consume vision which the committee recommends. Take sation increased above the minimum rate.

time about this matter. The Committee of the district in which I reside; it pays one third

Therefore, I think the proposition as it now Ways and Means thoroughly considered this of all the reveuue derived from the State of

stands is correct. If the gentleman's amend subject. They heard all parties. If there is Indiana. And in doing so that revenue is ment should be adopted, it will be seen, of

any injustice it is not against the places where almost all derived from the manufacture of course, that it will create the necessity for going the articles are distilled. I have no doubt the high-wines. It is within twenty-five or thirty | back and revising what the committee has

mind of the House is made up. Unless we miles of Cincinnati, and these high-wines may already adopted. I trust the amendment will

have the vote now I shall move that the combe transported to the city of Cincinnati, and not be agreed to.

mittee rise, for the purpose of closing the debate. there placed in bond; and when that is done, Mr. FARQUHAR. I move to amend the Mr. FARQUHAR demanded tellers. as it has sometimes been done, and as it may amendment so as to provide a salary of $5,000 Tellers were ordered ; and Messrs. Fargubecome the interest of the manufacturers to per year for each collector and assessor.


Har and GARFIELD were appointed. do, the officers of the district in which Cincin- distinguished chairman of the committee has The committee was divided ; and the tellers nati is located reap the benefit of one half the failed to present anything to change my views reported-ayes 34, noes 70. services of the officers in the district in which in regard to the justice of the proposition which So the amendment was disagreed to. I reside. I say it is manifest injustice to the || I have advocated. I desire now to ask the

The Clerk read as follows: officers of my district. The officers in Cincin- chairman of the committee whether this high

Sec. 48. And be it further inacted, That all boilers, nati do nothing but merely collect the money | wine, this whisky, before it is removed from one stills, or other vessels, tools, and implements used in which is to be paid before the spirits go out of district into the other, does not have to go into distilling or rectifying, and forfeited under any of the bond and are delivered, bond in the district where it is manufactured.

provisions of this act, and all condemned material,

together with any engine or other machinery conNow, I appeal to this House to correct this Mr. MORRILL. Yes, sir; and the collect- nected therewith, and all empty barrels, and all grain injustice. Take the case of the officers in ors take the bonds. That is about all they do. or other material suitable fordistillation, shall, under my district. If these distillers choose to re- Mr. FARQUHAR. Ay; but the gentle

the direction of the court in which the forfeiture is

recovered, be sold at public auction, and the procceds move this spirit in bond to Cincinnati or to man has told us that the collector who disposes thereof, after deducting the expenses of sale, shall be New York, and sell it there, the officers there of the liquor has to go through the formality disposed of according to law; and all fines and forwill get one half of the commissions for the and incur the responsibility of taking a bond;

feitures incurred orimposed by virtue of this actshall

be sued for and recovered as by law provided, with services performed in the fourth congressional and that for this reason his duties are so much costs of suit; and one moiety of the fines, forfeitures, district of Indiana. And my argument applies more onerous and involve greater liability than and assessed penalties recovered shall be for the use to other districts in the same way. Now, I say the duties of the collector in the district where

of the United States, and the other moiety thereof io this is unjust. I think if the House will look

the use of the person or persons, to be ascertained by the article is manufactured. Sir, I hold that the judgment of the court, who shall be in fact the at this matter, when they come to understand all the important and responsible duties are cause of any such fine, penalty, or forfeiture being the effect of it to be as I have stated-and I performed before the liquor is taken from the

adjudged or recovered. And all spirits or spirituous

liquors which may be forfeited under the provisions have represented it as I understand it-they Il district where it is manufactured. The mere of this act, unless herein otherwise provided, shall be


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disposed of by the Commissioner of Internal Revenue in all other cases, and there is no reason why as the Secretary of the Treasury may direct. The

he should receive special compensation in this term person," as used in this act, shall be held to include persons, firm, body-corporate, company, or

class of cases more than in any others. If the association.

property is sold under proceedings in the naMr. ALLISON. I move to strike out from ture of distraint, the collector is allowed five the word “suit,'' in line twelve, down to and per cent. for the purpose of covering those including the word "recovered," in line sev- expenses. The extra compensation now asked cuteen.

for is not allowed in any other case, and I do The amendment was agreed to.

not see why it should be allowed in any case to Mr. O'NEILL. I move the following amend

the marshal of the circuit or district court of

the United States. I do not know what the ment: That in all cases of seizure and suit under the pro

rule may be in particular districts, but I under: visions of this act and the act entitled "An act to pro

take to say that if the judge in any district vide internal revenue to support the Government, to allows the marshals to charge the Government pay interest on the public debt, and for other pur

of the United States two and a half per cent. poses," approved June 30, 1864, or any supplement or supplements thereto, a sale shall be ordered by the

commission for these sales he does what he proper authority, the United States marshal of the ought not to do. I think, therefore, that indistrict in which such salo shall be ordered shall bo

stead of adopting this amendment we ought to authorized to employ an auctioneer and to pay him out of the proceeds of such sale a commission not

correct the law in relation to the judges who exceeding two and one half per cent. on the gross allow these fees. amount of such proceeds.

Mr. O'NEILL. My friend from Iowa misMr. Chairman, this was offered some two or takes, I fear, my proposition. He seems to three days ago, but was reserved, and I hope it think the Government must pay this commiswill now be adopted. In many courts the judges || sion. This is not so. It is to be paid out of allow these commissions. They allow them in the results of the sale, not to the marshal, but Massachusetts, Maryland, and New York, as to the auctioneer. well as in other States. A regular, skilled auc

CLOSE OF DEBATE. tioneer will get much better prices for goods

Mr. MORRILL. I move that the committee that have been seized and sold. Mr. HOOPER, of Massachusetts. I

rise for the purpose of closing debate. oppose

The motion was agreed to. the amendment of the gentleman from Pennsylvania. I think he is mistaken in the fact of

So the committee rose; and the Speaker

having resumed the chair, Mr. Dawes reported that percentage being allowed in Massachusetts.

that the Committee of the Whole on the state Mr. STEVENS. What does the marshal

of the Union had had under consideration the get now? Mr. O'NEILL. I do not know whether he

Union generally, and particularly the special gets anything under the provisions of the pres

order, being bill of the House No. 513, to ent law. I know that the marshal of the east

amend an act entitled "An act to provide ern district of Pennsylvania has not received

internal revenue to support the Government, pay even for watching the goods after they

to pay interest on the public debt, and for were seized.

other purposes,'' approved June 30, 1864, and Mr. STEVENS. Does he not get his fees

acts amendatory thereof, and had come to no as in other cases?

resolution thereon. Mr. O'NEILL. I understand not. I have

Mr. MORRILL. I move that all debate in asked for this information at the office of the

Committee of the Whole on the state of the Commissioner of Internal Revenue, and have

Union on the pending paragraph of the spe

cial order terminate in one second after the not been satisfied. I propose that there shall

committee shall resume the consideration of be a specific law on the subject. Mr. STEVENS. I think he should get his

the subject. fees.

The motion was agreed to. The CHAIRMAN. The time of the gen

TAX BILL-AGAIN. tleman from Pennsylvania has expired.

Mr. MORRILL moved that the rules be susMr. O'NEILL. I move to strike out the

pended, and that the House resolve itself into last word of the amendment in order to finish

the Committee of the Whole on the state of the what I have to say on the subject. I under

Union on the special order. stand that the officers engaged in the district The motion was agreed to. and circuit courts in proceedings instituted by

So the rules were suspended; and the House the Commissioner of Internal Revenue get noth

accordingly resolved itself into the Committee ing for their services. Goods are seized by the of the Whole on the state of the Union, (Mr. marshals and are held and carefully watched,

Dawes in the chair,) and resumed the considand then they are delivered upon settlement

eration of the special order, being a bill of the here at the Internal Revenue Bureau, so that

House (No. 513) to amend an act entitled “An the marshal does not get a cent of compensa

act to provide internal revenue to support the tion. This is the case to such an extent that

Government, to pay interest on the public debt, the office of marshal for the eastern district of

and forother purposes,”'approved June 30,1864, Pennsylvania is almost worthless. I offered a

and acts amendatory thereof. bill some weeks ago for the purpose of increasing Mr. O'NEILL. I withdraw my amendment the general fees of the marshals, which I hope to the amendment. will soon be reported to the House and adopted. This business of the revenue department is

The question recurred upon Mr. O'NEILL'S

original amendment, and being put, the amendthrust upon this officer; he is responsible and

ment was disagreed to. his sureties are responsible, and yet he fre- Mr. SHELLABARGER. On page 175, in quently does not get compensation for his ser.

line eleven, I move to insert after the word vices, depending entirely in all cases upon the •ó shall” the words “after demand of payment allowance of the judge of the court.

first made upon the party liable, his agent, or Mr. ALLISON. I would like to accommo

attorney;" so that the clause will read: date my friend from the Philadelphia district,

That all boilers, stills, or other vessels, tools, and but I understand that in his district there is no

implements used in distilling or rectifying, and fordifficulty in securing the services of a marshal feited under any of the provisions of this act, and all who will be content to receive the very large

condemned material, together with any engine, or

other machinery connected therewith, and all empty fecs now allowed by the fee bill to marshals.

barrels, and all grain or other material suitable for Mr. O'NEILL. Let me interrupt the gen. distillation, shall, under the direction of the court in tleman for a moment. It is no rule by which

which the forfeiture is recovered, be sold at public

auction, and the proceeds thereof, after deducting to judge an officer that he seems to think be

the expenses of sale, shall be disposed of according does not get sufficient compensation. My idea to law; and all fines and forfeitures incurred or imis, that we should at least, while we have a

posed by virtue of this act shall, after demand of pay

ment first made upon the party liablo, his agent, or competent official, provide him with a fair and

attorney, be sued for and recovered as by law projust payment for the performance of his duties. vided, with costs of suit, &c.

Mr. ALLISON. If this property is sold Mr. ALLISON. I think that the provision under an order or judgment of the court the we have inserted in section forty-one accommarshal receives the same fees that he receives || plishes all that is necessary.

Mr. SHELLABARGER. I withdraw my amendment.

The Clerk read as follows: SEC. 19. And be it further enacter, That every brewer shall file with the assessor of the assessment district in which he shall design to carry on his business a notice in writing, stating therein the name of the person, coinpany, corporation, or firm, and the names of the inenbers of any company or firm making such application, torcther with the place or places of residence of such person or persons, and a description of the preinises on which the brewery is situated, and of his or their title thereto, and the name or names of the owner or owners thereof; and also the whole quantity of malt liquors annually made and sold at the brewery for two years last preceding the date of such application.

Mr. MORRILL. I move to amend that section by inserting in line two, before the word "assessor,'' the word "assistant;' so that it will read, that


brewer shall file with the assistant assessor, &c.

The amendment was agreed to.

Mr. MORRILL. In line five I move to insert before the word “company?' the word 66 such.''

The amendment was agreed to.

Mr. MORRILL. In line six I move to insert after the word “firm" the words making such application.' The amendment was agreed to.

Mr. MORRILL. In line twelve I move to strike out the words such application” and to insert in lieu thereof the words "filing such notice."

The amendment was agreed to. The Clerk read as follows: SEC.50. And beit further enacted, That every brewer shall execute a bond to the United States, to be approved by the collector of the district, in a sum cqual to twice the amount of tax which in the opinion of the assessor said brewer will be liable to pay during any one month, which bond shall be renewed on the 1st day of May in each year, and shall be conditioned that he will pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before thesvne is sold or removed for consumption or sale, exceptas hereinafter provided; and that he will keep, or cause to be kept a book in the manner and for the purposes hereinafter specified, and which shall be open to inspection by the proper officers as by law required, and that ho will in all respects faithfully comply without fraud or evasion with all requirements of law relating to the manufacture and sale of any malt liquors before mentioned: Provided, That no brewer shall be required to pay a special tax as a wholesale dealer by reason of selling at wholesale, at a place other than his brewery, malt liquors manufactured by bim.,

Sec. 51. And be it jurther enacted, That there shall be paid on all beer, lager beer, alo, porter, and other similar fermented liguors, by whatever name such liquors may be called, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rato for any other quantity or for any fractional part of a barrel which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which tax shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fermented liquors shall be made, in the manner and at the time hereinafter specified: Provided, That fractional

parts of a barrel shall be halves, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one eighth shall be accounted one cighth; more than one cigbth and not more than one sixth, shall be accounted one sixth; more than one sixth and not more than one quarter, shall be accounted one quarter; more than one quarter and not more than one half, shall be accounted one half; more than one half and not more tban one barrel, shall be accounted one barrel; and more than one barrel and not moro than sixty-three gallons, shall be accounted two barrels, or a hogshead.

SEC. 52. And be it further enacted, That every person owning or occupying any brewery or premises used, or intended to be used, for the purpose of brewing or making such fermented liquors, or who shall have such premises under his control or superintendence as agent for the owner or occupant, or shall have in his possession or custody any brewing materials, utensils, or apparatus, used or intended to be used on said premises in the manufacture of beer, lagor beer, ale, porter, or other similar fermented liquors, either as owner, ngent, or superintendent, shall, from day to day, enter or cause to be entered, in a book to be kept by him for tbat purpose, the kind of such fermented liquors, the description of packages, and number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and shall also from day to day enter or cause to be entered, in a separate book to be kept by him for that purposc, an account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt; and shall render to said assessor or assistant assessor, on the 1st day of each month, or within ten days thereafter, a true statement in writing, taken from his books, of the whole quantity or number of barrels and fractional parts of barrels of fermented liquors brewed and sold, or removed for


I re

consumption or sale, for one month last preceding ing for here is to save makers of malt from being by striking out the words “amounting tosaid 1st day of the month; and shall verify, or cause obliged to tell these inspectors how they make | barrels," as that is no longer needed. to be verified, thesaid statement, and the facts therein set forth, by oath or aflirmation, to be taken before

their malt. I withdraw my amendment to the The amendment was agreed to. the assessor or assistant assessor of the district, ac- amendment.

The Clerk read as follows: cording to the form required by law; and shall im- Mr. STEVENS. I will renew the amendmediately forward to the collector of the district a duplicatc of said statement, duly certified by the ment to the amendment. I do so for the

Sec. 54. And be it further enacted, That the owner,

agent, or superintendent of any brewery, vessels, or assessor or assistant assessor. And said books shall purpose of saying that it requires some knowl. utensils used in making fermented liquoss, whoshall be open at all times for the inspection of any as- edge of these things to know how to vote upon

evade or attempt to crade the payment of the tax sessor, assistant assessor, collector, deputy collector,

thercon, or fraudulently neglect or refuse to soake inspector, or revenuo agent, who may tako memo

this question, for it is not every man who owns true and exact entry and report of the same in the randums and transcripts therefrom.

a lager-beer shop. [Laughter.] I think the manner herein required, or to do or cause to be done Mr. MORRILL. I move to amend section amendment of my colleague [Mr. O'Neill]

any of the things by law required to be done by him

as aforesaid, or who shall intentionally make false fifty-two, so as to make it correspond with the

should prevail, and I will state the reason. entry in said book or in said statement, or knowingly former portion of the bill, by striking out in

is not always proper that everybody should allow or procure the same to be done, shall forfeit,

know everything that goes into beer. line twenty the word " first," and inserting in

for every such offense, all the liquors made by him lieu thereof "tenth;” so that it will read: member a case I tried ten years ago, a case of

or for him, and all the ressels, utensik, and appa

ratus used in making the same, and be liable to s And sball render to said assessor or assistant as

a brewer called George Schweitzer, who was penalty of not less than five hundred nor more than sessor, on the 10th day of cach month, &c. charged with being a lunatic. Another brewer one thousand dollars, to be recovered with costs of

suit, and shall be deemed guilty of a misdemeanor, The amendinent was agreed to.

of the name of Henry Fogelsong was called and shall be imprisoned for a term not exceeding ope

to prove that the other was a lunatic. He said year; and said liquors, utensils, and apparatus may Mr. MORRILL. I move to insert after the that he knew George was a lunatic, for ten

be scized and held by any collector or deputy colword " month,'' the words “or ten days there.

lector until a decision shall be had thereon according years before he had showed it most plainly. after."

to law: Provided. That proceedings to enforce said All the brewers in their neighborhood used forfeiture shall be commenced by such collector The amendment was agreed to. calves' feet and brains in making their beer,

within twenty days after the scizure thereof. And Mr. MORRILL. In lines twenty-four and

such proceedings shall be in the nature of a proceedand they helped very much to make the beer

ing in rem, or in any proper form of action, in the twenty-five I move to strike out the words sweet. He had often urged the practice upon circuit or district court of the United States for the "preceding said ist day of the month," and old George and he never would do it, and

district where such seizure is made, or in any other to insert in lieu thereof the words “during the

court of competent jurisdiction. And any brewer therefore he knew he was a lunatic, because he who shall neglect to keep the books, or refuse to furpreceding month.''

would not use the proper article. [Laughter.] nish the account and duplicate thereof as hereinbeThe amendment was agreed to.

Now, it will not do to have it get out gen

fore provided, or who shall refuse to permit the

proper ollicer to exanine the books in the manner Mr. O'NEILL. In lines thirteen and four. || erally that such matters as these are put into

provided, shall, for every such refusal or neglect, teen I move to strike out the words and

the beer. Does the Committee of Ways and forfeit and pay the sum of $300. namber of barrels and fractional parts of bar

Means mean that a brewer shall state in his No amendment being offered, rels of fermented liquors made." I understand return how many rats he puts into his beer? The Clerk read as follows: that it is impossible to tell, until they come to || I passed one time by the cooler of a brewery

Sec. 55. And be it further enacted. That the Comsell it, what quantity they have, there is so

and I counted sixty large rats which had just missioner of Internal Revenue shall cause to be premuch evaporation.

been thrown out after having laid in soak all pared, for the payment of tax aforesaid, suitable Mr. MORRILL. The law as it now stands night. Now, does the committee mean that

stamps denoting the annount of tax herein required

to be paid on the hogshead, barrels, and halves, quarhas been subjected to the scrutiny of the makthe whole health of the country shall be affected ters, sixths, and eigbths of a barrel of such ferroented

liquors, and shall furnish the same to the collectors ers of beer and ale every year since it has been through the imagination by a knowledge of these

of internal revenuc, who shall each be required to in operation, and there has never been any things, when, if people did not know anything

keep on band, at all times, a supply equal in amount complaint that I am aware of made to any

abont them, it is the best kind of juice and to two months' sales thereof, if there shall be any member of the Committee of Ways and Means makes the sweetest article of beerin the world? brewery or brewery warehouse in his district, and the

same shall be sold by such collectors only to the on the subject. I hope these words will not be I hope the amendment will prevail.

brewers of their districts, respectively; and such colstricken out.

Mr. O'NEILL. My colleague's constituents, lectors shall keep an account of the number and Mr. O'NEILL. This is a matter which in- I judge from his remarks, like these peculiar values of the stamps sold by them to each of such terests the malt maker and does not apply so flavored beers; mine do not. (Laughter.]

brewers respectively; and upon all sales of such

stamps in suins of $200 or more to one person, at one much to the brewers of beer and ale.

Mr. MORRILL. I will only say that this time, an allowance or deduction of seven and one The amendment was disagreed to.

provision is indispensable to the perfection of half per cent, shall be made to the purchaser. Mr. O'NEILL. I move to amend the sec

the bill. It is the same that is included in all Mr. GARFIELD. I move to amend the tion by striking out the following clause:

revenue laws of other countries; and no objec. || last clause of this section so that it will read:

tion has been made to it by the makers of And shall also from day to day enter or cause to

And the Commissioner of Internal Revenue may beer and ale in this country. be entered, in a separate book to be kept by him for

allow upon all sales of such stamps in sums of $200 or that purpose, an account of all material by him pur- Mr. STEVENS. Well, I will withdraw my more to one person, at one time, a deduction of not chased for the purpose of producing such fermented amendment to the amendment.

more than seven and one half per cent. liquors, including grain and malt.

The amendment of Mr. O'NEILL was not Mr. PAINE. My only objection to the There is one point in the amendment that is || agreed to.

amendment proposed by the gentleman from worthy the consideration of the committee. , I The Clerk read as follows:

Ohio [Mr. Garfield] is this: it will be reunderstand that in the brewing of beer there

Sec. 53. And be it further enacted, That the entries

membered that a little while ago he cited this are certain secrets of the trade, or certain pro- made in such books shall, on the first day of cach clause as explaining the reason which influcesses, each brewer having a secret of his own, month, or within ten days thereafter, be verified by enced the committee to fix the tax to which for which he has paid, in many instances, a

the oath or affirmation of the person or persons by
whom such entries shall have been made, which

brewers are to be subjected. He pointed out very large amount of money. I think the pro- oath or affirmation shall be written in the book at to me this clause as a reason why justice was vision of this section goes a little too far in the the end of such entries, and becertified by the officer in fact done to the brewers, notwithstanding statement it requires of them.

administering the same, and shall be in form as fol-
lows: “I do swear (or affirm) that the foregoing en-

the provision to which I have referred. Now, Mr. MORRILL. I believe that the brewers tries were made by me, and that they state truly, he proposes to make a change in this provis. of good ale and beer do not feel at all reluc- according to the best of my knowledge and belief, the

ion, which does not with certainty secure to tant to allow people to know what is put in it.

whole quantity of fermented liquors, either brewed,
or brewed and sold, or removed from the brewery

the brewer this benefit, but leaves it for the The amendment of the gentleman to strike out owned by —, in the county of —, amounting to Commissioner to decide whether or not the this provision would allow the manufacturers

barrels. And further, that I have no knowledge

brewer shall enjoy the benefit. It makes it a of a spurious article who obtain a substitute

of any matter or thing, required by law to be stated
in said entries, which has been omitted therefrom."

possible benefit but not a certain benefit under for hops and malt to go on to any extent with- And the owner, agent, or superintendent aforesaid, the law. out exposure. I must object to it.

sball also, in case the original entries made in his Mr. GARFIELD.

books shall not have been made by himself, subjoin Mr. O'NEILL. I move to amend my amend

If the gentleman will thereto the following oath or affirmation, to be taken

allow me, I will say that the law before fixed ment by striking out the last word, in order to in manner as aforesaid: "I do swear(or afirm) that, this at five per cent. instead of seven and a enable me to say a word further. I do not to the best of my knowledge and belief, the foregoing

half. The reason of the law was that a cerentries fully set forth all the matters therein required pretend to represent the views of the makers

by law, and that the same are just and true, and that tain proportion of all the beer brewed becomes of bad ale, porter, or beer. I believe the brew- I have taken all the means in my power to make sour and, as beer, worthless. Hence, if the ers of Philadelphia are celebrated throughout them so.'

brewer affixes the stamp and the beer on being the world. I know there is a difference be

Mr. MORRILL. In the clause which reads,

put into the market turns out worthless, the tween the large and the small brewers. The bon the 1st day of each month or within ten

value of the stamps affixed and canceled is an large malt makers have large amounts of capi- || days thereafter," I move to amend by striking

utter loss to the brewer. In consideration of tal invested in their establishments, and they

out the words “the 1st” and inserting this loss the law hitherto has made an allowfurnish the small brewers with malt. The large before the 10th ;'' and also striking out the

ance of five per cent. of the value of the brewers of Philadelphia, in most instances, words "within ten days thereafter."

stamps. That allowance is increased by this make their own malt. In the very center and

The amendment was agreed to.

bill to seven and a half per cent. I desire to heart of our city there are large buildings cov

Mr. MORRILL. I move to amend by strik

propose, as an addition to my amendment, to ering hundreds of feet square devoted to this | ing out the words “either brewed, or brewed strike out in the fifteenth line the words - one business. One of them is an immense estab

and sold, or,

" and inserting.“ brewed, the person' and insert "any brewer.' lishment, and I presume the chairman of the quantity sold, and the quality.

Mr. STEVENS. I suggest to the gentleman Committee of Ways and Means has seen the The amendment was agreed to.

that his amendment should read, “to any proprietors of that brewery. What I am striv. Mr. MORRILL. I move further to amend || brewer, and by him used in his business."


Mr. GARFIELD. I accept that as a modification of my amendment.

Mr. PAINE. Let me suggest further that "shall" should be substituted for “may' after the word “ Commissioner."

Mr. GARFIELD. I modify my amendment

in that way.

The amendment of Mr. GARFIELD, as modified, was agreed to.

The Clerk read as follows: Sec. 56. And be it further enacted, That every brewer shall obtain, froin the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon application to bim, the proper stamp or stamps; and shall aflix upon the spigot-hole or tap (of which there shall be but one) of cach and every hogshead, barrel, keg, or other receptacle, in which any ferınented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax herein required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg. or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of aflixing such stamp or stamps as aforesaid, cancel the same by writing or imprinting thereon the name of the person, firin, or corporation hy whom such liquor may have been inade, or the initial letters thereof, and tho date when canceled. Every brower who shall refuse or neglect to aflix and cancel the stamp or stamps herein required in the manner aforesaid, or who shall atlix a' false or fraudulent stainp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of $100 for each barrel or package on which such oinission or fraud occurs, and shall be liable to imprisonment for not moro than one yoar.

No amendment being offered, The Clerk read as follows: Sec. 57. And be it further enacted, That any brewer, carman, agent for transportation, or other person, who shall sell, remove, receive, or purchase, or in any way aid in the sale, removal, receipt, or purchase of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery, or brewery warehouse, upon which the stamp herein required shall not have been affixed, or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once canceled is used a second time; and any retail dealer or other person who shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fraudulent stamp is aflixed, as hereinbefore required, shall be liable to a fine of $100, and to imprisonment not more than one yoar. Every person who shall make, sell, or use any false or counterfeit stamp or dic for printing or making starps which shall be in imitation of, or purport to be a lawful stamp or die of, the kind before mentioned, or who shall procure the şame to be done, shall be guilty of a felony, and be imprisoned for the term of five years: Provided, That every brewer who sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamp, or stamps upon the hogsheads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels, in which the same may have been contained, and shall make a report thereof, verified by onth, monthly to the assessor, and forward a duplicate of samc to tho collector of the district: And provided further, That brewers may remove malt liquors of their own manufacture from their breweries or other places of manufacture to a warehouse or other place of storage occupied by them within the same district in quantities of not less than six barrels in one vessel without afixing the stainp or stamps herein required, but shall affix the proper stamp or stamps, as aforesaid, upon such liquor when sold or removed from such warehouse or other place of storage: And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, browers may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes in casks or other vessels unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents branded upon them, without affixing thereon the stamp or stamps herein required.

No amendment being offered, The Clerk read as follows: Sec. 58. And be it further enacted, That every brewer shall brand, or cause to be branded, upon every hogshead, barrel, keg, or other vessel, containing the fermented liquor made by him, before it is sold or removed from the brewery or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured and the place where the same shall havo been made; and any person other than the owner thereof or his agent who shall intentionally remove or doface such brand therefrom shall be liable to a penalty of fifty dollars for each cask from which tho brand is so removed or defaced.

No amendment being offered,

I received a letter from the collector in one The Clerk read as follows:

of the counties of my district that he was Sec. 59. And be it further enacted, That every per- applied to by a soldier, who had lost both of son, other than the purchaser or owner of any fer- his arms at Gettysburg, for a license as a pedmented liquor, or person acting on his behalf, or his agent, who shall intentionally remove or deface the

dler, and that he was compelled to charge him stamp affixed, as herein required, upon the hogshead,

under the law. Therefore I bave offered the barrel, keg, or other vessel in which the same may bo amendment. I appeal to members that where contained, shall be liable to a fine of fifty dollars for cach such vessel from which the stamp is so removed

we do not sacrifice any large amount of reveor defaced, and to render compensation to such per- nue we ought to favor this class who only get chaser or owner for all damages sustained by him a pension from the Government of eight doltherefrom.

lars a month. I think that where these men No amendment being offered,

endeavor to sustain themselves by engaging in The Clerk read as follows:

these businesses they ought to have this proSec. 60. And be it further enacted, That the owner- vision made in their behalf. It is right and ship or possession by any person of any formented liquor after its sale or removal from brewery or ware

just, and I hope it will be adopted. house, or other place where it was made, upon which Mr. MORRILL. I confess that I am rethe tax required shall not have been paid, shall render luctant to oppose the proposition of the genthe same liable to seizure wherever found, and to forfeiture; and that the want of the proper stamp

tleman, but I am in favor of doing whatever or stamps upon any hogshead, barrel, keg, or other we can do for our gallant soldiers in the way of vessel in wbich fermented liquor may be contained

pensions and bounties directly. If we choose after its sale or removal from the brewery where the same was made, or warehouse, as aforesaid, shall be

to vote them money let us do it directly. This notice to all persons that the tax has not been paid li proposition would allow these parties to engage thereon, and shall be prima facie evidence of the non- in business all over the country and sell the payment thereof.

use of their names everywhere, and it would No amendment being offered,

create at once a practical monopoly. The gen. The Clerk read as follows:

tleman's amendment reaches so far as to emSEC. 61. And be it further enacted, That every person who shall withdraw any fermented liquor from any

brace a great variety of business, and I trust hogshead, barrel, keg, or other vessel upon which the it will not be adopted. If it were confined to proper stamp or stamps shall not have been affixed peddlers, or to two or three trades, it might not as herein required, for the purpose of bottling the same, or who shall carry on, or attempt to carry on,

be so objectionable, but as proposed I fear we the business of bottling forinented liquor in any brew- should have by far too many shirks seeking ery or other place in wbich such fermented liquor is shelter under the names of our worthy solmado, or upon any premises having communication

with such brewery or any warehouso, shall be liable
to n fine of $500, and the property used in such bot-

The amendment was not agreed to.
tling or business shall be liable to forfeiture.

Mr. WELKER. I hope I may be allowed Mr. GARFIELD. I move to insert the fol- to present this again. lowing as an additional section:

The Clerk read as follows: Sec. 62. And be it further enacted, That any assessor, Sec. 62. And be it further enacted, That so much of collector, inspector, or revenue agent who shall be this act as imposes a stamp tax on fermented liquors interested, directly or indirectly, in the manufacture shall take effect from and after the lst day of Sepof tobacco, snuff, or cigars, or in the production by tember, 1866. distillation or by other process of spirits or ale, beer, or other fermented liquors, shall, on conviction be

Mr. GARFIELD. I move to strike out the fore any court of the United States of competent juris- words "imposes a stamp tax on” and insert diction, pay as penalty not less than $500, nor more than $5,000, in the discretion of the court.

in lieu thereof the words " changes the existing The amendment was agreed to.

law in relation to distilled spirits and."

The amendment was agreed to.
Mr. MORRILL. I offer the following as an

Mr. GARFIELD. It will be observed, as the additional section:

section now stands, that the provisions in Sec. 63. And be it further enacted, That overy officer

regard to distilled spirits and fermented liquor or employé appointed or holding office in the Bureau of Internal Revenue under authority of law, whose

go into operation on the 1st of September payment, charges, salary, or compensation shall be next. We have already, on page 40, repealed coin posed, either wholly or in part, of fees, coinmissions, allowances, or rewards, from whatever source

our present law on the subject, and I ask unanderived, shall be required to render to the Commis- imous consent to go back and add after the sioner of Internal Revenue, under regulations to be word “repealed, on page 40, line seven hunapproved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of

dred and sixty-eight, the words to take effect such fees, commissions, emoluments, or rewards, of

on the 1st day of September, 1866."
whatever nature, or from whatever source received, The amendment was agreed to.
during the time for which said statement is rendered;
and any false statement knowingly and willfully

The Clerk read the next section-some of the
rendered under the requirements of this section, blanks being subsequently filled, on motion of
or regulations established in accordance therewith,
shall be deemed willful perjury, and punished, on

Mr. MORRILL, with the various sums fixed as conviction therefor, as provided in section forty-two

salaries—as follows: of the act of June 30, 1864, to which this act is an SEO. 63. And be it further enacted, That the office amendment, and any neglect or omission to render of the Commissioner of Internal Revenue be reorsuch statement when required shall be punished, on ganized so as to include one Commissioner of Interconviction therefor, by a fine of not less than $200 nal Revenue, with a salary of $5,000; one deputy nor more than $500, in the discretion of the court. commissioner, with a salary of $3,500; one cashier, The ainendment was agreed to.

with a salary of $3,000, who shall also act as disburs

ing officer for said office; and which offices are now Mr. WELKER. I offer the following amend. created, and the duties thereof defined by law; and ment:

to authorize, under the direction of the Secretary of

the Treasury, the employment of the following addiSec. —. And be it further enacted, That all disabled tional oflicers and clerks, and with the salaries heresoldiers or sailors having served in the Army or Navy inafter specified, namely,

two deputy coinmissioners, of the United States, in the late rebellion, who are each with a salary of $3,000; one solicitor, with a salnow, or may hereafter be, placed upon the pension- ary of $1,000: seven heads of divisions, each with a rolls of the Government, shall, on producing to the salary of $2,500; thirty-four clerks of class four: forassistant assessor of his district satisfactory evidence ty-five clerks of class three; fifty clerks of class two; that he is such pensioner, be entitled to receive a and thirty-seven clerks of class one; fifty-five copylicense to carry on the business or occupations speci- ists, each with a salary of $720; three messengers, fiod in paragraphs three, eight, twenty-one, twenty- cach with a salary of $1.000; five assistant messengers two, twenty-four, twenty-seven, twenty-eight, thirty, each with a salary of $850; and fifteen laborers, cach thirty-one, thirty-two, thirty-four, thirty-five, and

with a salary of $720; and a sum sufficient to pay the thirty-six of section seventy-nine, without the pay- officers, clerks, and employés herein authorized is ment of any sum of inoney wbatever for such per- hereby appropriated out of any money in the Treasmission.

ury not otherwise appropriated. Mr. Chairman, one word by way of explana- The Clerk read as follows: tion of that amendment. The paragraphs re- SEC. 64. And be it further enacted. That all official ferred to are as follows: paragraph three, retail communications made by assessors to collectors, or dealers; eight, livery-stable keepers; twenty

by collectors to assessors, or by assessors to assistant

assessors, or by assistant assessors to assessors, may one, keepers of eating-houses; twenty-two, be officially franked by the writers thereof, and shall, confectioners; twenty-four, patent-right deal. when so franked, be transmitted by mail free of ers; twenty-seven, intelligence office keepers;

postage. twenty-eight, insurance agents; thirty, auction: Mr. THAYER. I move to amend, in line eers ; thirty-one, manufacturers; thirty-two, | two, by inserting after the word “assessors'' peddlers; thirty-four, photographers; thirty- the words “to assessors, or by collectors ;'? five, tobacconists; thirty-six, butchers.

that it will read “that all official communica

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