and after the word "revenue" to strike out the words "on distilled spirits and tobacco." The amendment was agreed to.

The next amendment was in line seven, to strike out the word "such" before "district" and to insert a designated territorial."

The amendment was agreed to.

The next amendment was in line nine, after the word "receive," to insert "in addition to expenses necessarily incurred by him."

The amendment was agreed to.

The next amendment was in lines twelve and thirteen, to strike out "two thousand five hundred" and to insert "three thousand" before "dollars."

The amendment was agreed to.

The next amendment was in line thirteen, after the words "per annum," to strike out the words and shall be paid his necessary traveling expenses when absent from his office on official business."

The amendment was agreed to.

The next amendment was in line sixteen, to strike out the words "on distilled spirits and tobacco;" and in line nineteen, to strike out the words "upon distilled spirits and tobacco." The amendment was agreed to.

The section, as thus amended, reads as follows:

SEC. [47] 49. And be it further enacted, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, may appoint not exceeding twenty officers, to be called supervisors of internal revenue, whose duty it shall be to reside in a designated territorial district, and keep his office at some convenient place therein to be designated by the Commissioner, and who shall receive, in addition to expenses necessarily incurred by him, in compensation for his services, such salary as the Cominissioner of Internal Revenue may deem just and reasonable, not exceeding $3,000 per annum. It shall be the duty of every supervisor of internal revenue, under the direction of the Commissioner, to see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection, and punishment of any frauds in relation thereto, and to examine into the efficiency and conduct of all officers of internal revenue within his district, &c.

The Chief Clerk read section [forty-eight] fifty, as follows:

SEC. [48] 50. And be it further enacted, That from and after the passage of this act no general or special agent, by whatever name or designation he may be known, of the Treasury Department in connection with the internal revenue, except as provided for in this act, shall be appointed, commissioned, employed, or continued in office, and that the term of office or employment of all such general or special agents now authorized as aforesaid under employment at the time of the passage of this act shall expire ten days after this act shall take effect.

The committee reported amendments to this section. The first was to insert after the enacting clause, and before the word "that," the following clause:

That the Commissioner of Internal Revenue shall have power, whenever in his judgment the necessities of the service may require, to employ competent persons, not exceeding fifty in number at any one time, whose term of service shall continue at the pleasure of the Commissioner of Internal Revenue, who shall perform such duties and at such places as may be required of them by the Commissioner of Internal Revenue, at a rate of compensation to be determined by the said Commissioner before the commencement of his employment.

Mr. TRUMBULL. It seems to me that is giving a very great discretion to the Commissioner, to fix the compensation as he pleases and appoint men to perform such duties as he pleases. It strikes me as very loose legislation.

Mr. SHERMAN. If the Senator will look at the context he will see that it limits discretion. Under the present law, the Secretary of the Treasury has power to appoint special agents, general agents, &c., of various denominations, and inspectors. About three hundred altogether are employed. The House of Representatives, by section forty-eight, repealed all this authority and provided that the offices of all these persons should terminate within ten days after the taking effect of this act. We have left that provision, but in lieu of these general and special agents and inspectors of revenue, no longer necessary under this bill, we have provided for the smallest possible number acting ou the best information we could get from the Commissioner of Internal Revenue to perform

the duties devolved on him. They are the agents, the employés, the right-hand men of the Commissioner of Internal Revenue to perform the duties that are now being performed by special agents. They will be sent off unknown to any one, sent off to collectors or assessors who are under suspicion, and may be called upon to discharge very important functions. As a matter of course, their compensation cannot very well be fixed, because they may be employed but a few days or a week or a month. No commission issues to them. Indeed, we cannot under the Constitution authorize a commission to issue to them upon an appointment made by the Commissioner of Internal Revenue, because he is not the head of a Department. They are simply temporary employés of the Commissioner of Internal Revenue.

Mr. EDMUNDS. Do they have power to make seizures?

Mr. SHERMAN. They have the same power that special agents have.

Mr. EDMUNDS. Is that a power to make seizures?

Mr. SHERMAN. Upon the direction of the Commissioner of Internal Revenue. They have no independent power. They can only do what he tells them. He says, "Go to such a place to examine the books," and they have a right to do it. They are simply his employés, and the nature and character of their power are such as may be delegated to them by him from time to time. We considered this, after the most mature reflection, as an indispensable provision, especially if we repeal the authority for the whole army of special agents. The preceding section provided for sixty supervisors of internal revenue, one for each judicial district. We have reduced the number to twenty, and we have instead given him fifty persons to be employed at his pleasure to perform such duties as he may designate from time to time.

Mr. TRUMBULL. One of the great abuses under the present system has been the unlimited discretion in regard to special agents. The country has been filled with them. The Senate passed a bill early in the session cutting off this power to appoint special agents and send them all over the country to perform such duties as the Secretary of the Treasury might designate, and with such pay as he might designate. It is one of the great abuses of the Government, and an effort has been made at this session of the Senate to correct it. We passed a bill upon that subject. I am not objecting to the number of these employés. Fifty may be necessary. I am not sufficiently advised in regard to that. I am sorry that such a power has to be granted at all; but the committee having found that it is necessary I have nothing to say about that. But it is certainly very objectionable to vest the Commissioner of Internal Revenue with authority to employ competent persons, not exceeding fifty in number at any one time, whose term of service shall continue at the pleasure of the Commissioner of Internal Revenue, who shall perform such duties and at such places as may be required of them by the Commissioner of Internal Revenue, at a rate of compensation to be determined by the said Commissioner." It authorizes the Commissioner of Internal Revenue to pay any sum that he thinks proper, and assign any duties that he thinks proper to these officers. The Senator from Vermont [Mr. EDMUNDS] asked if they could make seizures. I suppose so. You make by this provision the Commissioner of Internal Revenue a legislator; he may devolve upon them any duties he thinks proper, and then pay any sum that he thinks proper. I do think there should be some limit to this, not exceeding so much a day, or not exceeding so much a year. We should have some limitation upon it, and not allow this officer to pay what he pleases, and assign what duties he pleases. I think the duties ought to be specified. It is a species of legislation that is very objectionable.

I can see from the framing of this bill that it is an attempt on the part of the Committee

on Finance to get around the Constitution. Instead of appointing these persons as officers, requiring them to perform specific duties regulated by law, and to be responsible to somebody, they are called employés," in order really to vest the appointment in the hands of the Commissioner of Internal Revenue. Perhaps it is better for that officer to do it; but I think there should be some limit as to the amount here, and I hope the committee will agree upon some sum. I would rather agree that they should not be paid exceeding twenty dollars a day than to have it in this loose way.

Mr. MORGAN. Mr. President, there is, to be sure, a discretionary power given to the Commissioner to make these appointments and fix the salary; but the Senator from Illinois will bear in mind that the number is reduced from two hundred and fifty to seventy. The present number is about two hundred and fifty, all told, of various officers.

Mr. TRUMBULL. The Senator from New York is aware that that has been a subject of vast complaint. In my State, at Chicago, I have been told that there have been a dozen of these special agents at one time.

Mr. MORGAN. The Committee on Finance have reduced the number from two hundred and fifty down to seventy, all told, fifty special agents and twenty supervisors, a great reduction that I should think would be entirely satisfactory.

Mr. TRUMBULL. I am not complaining of the reduction, but I am complaining that there is no limit as to what these men are to be paid or what they are to do.

Mr. MORRILL, of Vermont: It is true that these officers have been employed and there has been great abuse in regard to them; but simply because there has been great abuse it does not follow that we can wholly dispense with such officers. The number is so reduced by our bill that the Department will be compelled to employ such as are of use, or else the revenue service must vastly suffer. This number does not give one to a district; and it sometimes happens, for instance when a distillery is seized, or a tobacco warehouse, that it takes two or three of these men to attend to it. The services of some of these men are worth very much more in one case than in another. It may require an expert in one case whose services cannot be procured short of the rate of five or six thousand dollars a year for a short time, and in another case a man that might not be worth more than four dollars, or two or three dollars a day would answer the purpose. It is merely supplying a sufficient number of employés so that the actual business of the office shail not be crippled. I believe that we really ought to enlarge and give a greater number. All I can say in relation to the Commissioner of Internal Revenue is that it ought to be within his power to nominate these men and control them. He knows more about the business on which they are to be sent than anybody else. Sometimes he has to send men from this city who are acquainted with the accounts of parties whose returns have been made. Sometimes they have to be taken to New York or Chicago. There is such a wide diversity of duties devolving upon these officers that we must leave something to the discretion of the Commissioner of Internal Revenue.

Mr. EDMUNDS. There is no doubt, Mr. President, that it is necessary in the enforcement of the intended revenue laws to have officers who shall possess powers of a somewhat indefinite description, revisory, supervisory, the powers of spies, if one may use an offensive word, powers of performing secret service, and of making instantaneous seizures when they discover what it is necessary to do. "Detectives" is a softer word that the chairman of the committee suggests, and I adopt it. But I want to ask the chairman of the committee and the rest of the Senators whether this is going to effect such an object? I put it to him as a question of law, can the Commissioner of Internal Revenue be authorized under our Constitution to "employ," as this term is, or

appoint, whatever you call it, a person who shall have any power to interfere with the liberty or property of any citizen? It appears to me that in a government of laws no person can have the legal power to interfere with your property or mine, with your liberty or mine, unless he be an officer of the law; and I am quite sure the Constitution intended that when it provided that the President should commission all officers of the United States, and when it took great pains to prescribe a method by which all officers of the United States should be appointed; that is to say, by the President, by and with the advice and consent of the Senate, by the courts of law, or by the heads of Departments. They, by the Constitution, are made the fountains of appointment of all the officers of the United States.

It

If i am right in assuming (because it does not appear to me to be necessary to go into an argument to demonstrate that to a lawyer) that no person can interfere with the liberty or the property of another in this country unless he does it as an appointed officer of the law, executing the public will framed into a statutory enactment against that very person, thereby being the minister of that """ due process of law" of which Magna Charta spoke, and of which all modern constitutions speak, then, I say, it is manifest that we cannot in this indirect method, by styling these persons employés of the Commissioner of Internal Revenue instead of officers, inferior officers, appointed by the head of a Department, infuse into them any other power than that mere observatory, ox-work power that the common laborer has about your grounds, not an officer at all. appears to me, and I think the committee will agree, that these persons ought to have the power of officers of the law, power to put the whole forces of the law in operation in an instant, to arrest a man, to apply for a warrant, to execute it, to seize his distillery, to do all those things that it is unnecessary, and I do not want to occupy time to enumerate; so that, while I believe it is necessary to have these persons, I think we ought to adopt the same plan of providing for their appointment that we did for the special agents for this and for the customs service in the bill the Senator from Illinois has alluded to as having passed this body, and that is to provide that the head of a Department shall appoint them upon the nomination or designation of the Commissioner of Internal Revenue. The theory of that is that you are thus enabled to have the Commissioner of Internal Revenue, who is from his position better able to select these agents, designate them to the Secretary of the Treasury; and the Secretary being the head of a Department will be authorized by the Constitution to clothe them with that power of representing the forces of the law which will make them enabled to carry it into execution. I will suggest, therefore, although I will not move it against the wish of the committee, that it should be put into some such shape as that it would be sure to stand fire.

Mr. SHERMAN. Rather than divide the Senate about a matter of this kind I prefer that it should go over. We have carefully considered this matter, and wish to invest the Commissioner of Internal Revenue with this power, and to hold him responsible for its exercise. But as I said, rather than divide the Senate, I prefer to have this section passed by and go on with the bill if that be the pleasure of the Senate, although I prefer of course that the Senate should agree to the section as it stands.

Mr. EDMUNDS. Do you maintain that you can give them any official power?

Mr. SHERMAN. I can go into an argument to show that we have the right to vest in a subordinate power power to employ temporary agents; but I do not wish to go into that because we have not a quorum here.

Mr. MORRILL, of Vermont. I call the attention of my colleague to this fact, that we only put on these persons such duties as may be required by the Commissioner of Internal Revenue. Is it to be supposed that duties will

be put upon them that they are unable to perform?

Mr. EDMUNDS. I asked the chairman of the committee if it was understood that these persons were to have, as they ought to have, power to seize property which they found violating the law, and I understood the chairman to answer with that frankness which is characteristic of him, and that knowledge of business to which we all bow, that they should, as it is essential that they should. If, on the other hand, they are to be employed in such things as they can perform as mere detectives or spies, without the power to arrest and to seize, then it is a great deal of flourish for a very small amount of success, as it appears to me. Every detective, in the ordinary sense in which we understand that term, is, when you come to take off his overcoat, an officer of the law, with the badge of the police upon his breast, clothed by the law with power to exercise all the executive functions that a marshal or sheriff or constable has; and that is just the way with the present special agents, because they are appointed by a tribunal that the Constitution reposes that power to appoint in. This is my reply to my friend and colleague.

Mr. SHERMAN. I ask that this section be passed by informally.

The PRESIDENT pro tempore. It will be passed over informally, if there be no objection.

Mr. BUCKALEW. I was going to remark that, in my judgment, the section throws on the Commissioner of Internal Revenue power to appoint officers to hold during his pleasure. There is no check upon him. It also gives him power to fix their compensation without any check whatever. It authorizes him to assign to them any official duties that he pleases without any check or regulation whatever.

Mr. SHERMAN. Let it go over.
Mr. BUCKALEW. I will not pursue the

matter now.

Mr. SHERMAN. I think I can show that we can give him the power to employ persons to perform duties by law vested in him; but let it pass now.

Mr. EDMUNDS. That is a very abstract proposition. The question is whether he has power to name a person to make a seizure of the Senator's property or mine.

The PRESIDENT pro tempore. The Clerk will proceed with the reading of the bill, passing this section for the present.

The CHIEF CLERK. In line thirteen of the section the committee propose to insert the words "and no district inspectors;" and in line sixteen, after the word " agents," to insert "or inspectors."

Mr. BUCKALEW. I suggest that this whole section belongs together.

The whole

Mr. SHERMAN. Yes; because if we do not adopt the first part, as a matter of course we shall have to keep the special agents. The PRESIDENTpro tempore. section will be passed over. The Chief Clerk read the next section, as follows:

SEC. 49. And be it further enacted, That from and after the passage of this act no assessor or collector shall be authorized to enter any other district than the one for which he has been appointed for the purpose of exercising any authority, except as expressly provided for by this act.

The Committee on Finance proposed to strike out the section.

The amendment was agreed to.

The Chief Clerk read the next section, as follows:

SEC. [50] 51. And be it further enacted, That there shall be appointed by the Secretary of the Treasury in any district such number of internal revenue storekeepers as may be necessary, who shall be bona

fide residents of the district in which they may be appointed, the compensation of each of whom shall be five dollars per day, to be paid by the United States, one or more of whom shall be assigned by the Commissioner of Internal Revenue to every bonded warehouse established by law; and no such storekeeper shall be engaged in any other business while in the service of the United States. Every storekeeper shall take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form

and for such amount as the Commissioner may prescribe. Every storekeeper shall have charge of the warehouse to which he may be assigned, under the direction of the collector controlling the same, which warehouse shall be in the joint custody of such storekeeper and the proprietor thereof, and kept securely locked, and shall at no time be unlocked and opened or remain open unless in the presence of such storekeeper or other person who may be designated to act for him as hereinafter provided; and no articles shall be received in or delivered from such warehouse except on an order or permit addressed to the storekeeper and signed by the collector having control of the warehouse. Every storekeeper shall keep a warehouse-book, which shall at all times be open to the examination of any revenue officer, in which he shall enter an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of the deposit, by whom manufactured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and, if distilled spirits, the number of gauge or wine gallons and of proof gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits, the number of gauge or wine gallons, and of proof gallons, shall also be stated; and such further particulars shall be entered in the warehouse-books as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability therefor. A daily return shall be furnished by every storekeeper to the collector of the district of all articles received in and delivered from the warehouse during the day preceding that on which the return is made, a copy of which shall be mailed by him at the same time to the Commissioner of Internal Revenue; and each storekeeper shall, on the first Monday of every month, make a report in triplicate of the number of packages of all articles, with the several descriptions thereof respectively, as above provided, which remained in the warehouse at the date of his last report, and of all articles received therein and delivered therefrom during the preceding month, and of all articles remaining therein at the end of said month; one of which reports shall be by him delivered to the assessor of the district, to be recorded and filed in his office; one delivered to the collector having control of the warehouse, to be recorded and filed in his office; and one transmitted to the Commissioner of Internal Revenue, to be recorded and filed in his office. Any internal revenue storekeeper may be transferred by the supervisor of the district commissioner of internal revenue from one warehouse to another within the same district. In case of the absence of any internal revenue storekeeper by sickness or from any other cause, the collector having control of the warehouse may designate a person to have temporary charge of such warehouse, who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed; and for any violation of the law he shall be subject to the same punishment as storekeepers. Any storekeeper or other person in the employment of the United States having charge of a bonded warehouse who shall remove or allow to be removed any cask or other package therefrom without an order or permit of the collector, or which has not been marked or stamped in the manner required by law, or shall remove or allow to be removed any part of the contents of any cask or package deposited therein, shall be immediately dismissed from office or employment, and, on conviction, be fined not less than $500 nor more than $2,000, and imprisoned not less than three months nor more than two years.

The Committee on Finance reported several amendments to this section. The first was in line two, after the word "Treasury," to strike out the words "in any district."

The amendment was agreed to.

The next amendment was in line four, after the word "necessary, to strike out the words "who shall be bona fide residents of the district in which they may be appointed."

The amendment was agreed to.

The next amendment was in line six, after the words "shall be," to insert "determined by the Commissioner of Internal Revenue not exceeding."

The amendment was agreed to.

The next amendment was in line nine, to strike out the word "bonded," and to insert "distillery" before "warehouse."

The amendment was agreed to.

The next amendment was in line twelve, after the words "United States," to insert "without the written permission of the Com. missioner of Internal Revenue."

The amendment was agreed to.

The next amendment was in line sixty-nine, to insert the word "or" before "Commis

sioner;" and in line seventy, to strike out the words "another within the same district" and to insert "any other;" so that the clause will read:

Any internal revenue storekeeper may be transferred by the supervisor of the district or Commissioner of Internal Revenue from one warehouse to any other.

The amendment was agreed to.

Mr. HOWE. I wish to ask the chairman of the committee if it is supposed to be necessary to have more than one of these storekeepers to a single warehouse.

Mr. SHERMAN. No, sir.

Mr. HOWE. The bill provides for "one or more" being assigned to every warehouse.

Mr. SHERMAN. The Senator will see that we have provided that these storekeepers may be ordered from one district to another, and it may be possible that sometimes experienced storekeepers who have proved themselves faithful and good and shown themselves worthy may be sent to a distillery in another district and temporarily employed there.

Mr. HOWE. The section reads, "one or more of whom shall be assigned by the Commissioner of Internal Revenue to every distillery warehouse."

Mr. SHERMAN. We have left it so that in certain cases two storekeepers may be assigned to some of the great distilleries. It may be necessary, and they may be transferred from one to another. The whole matter is left to the Commissioner of Internal Revenue and to the supervisor of internal revenue of the district.

Mr. HOWE. It seems to me that if that should be necessary in any case, the section would have to be changed considerably, but then I may be mistaken about it. It provides for returns to be made by every storekeeper, so that if there are two storekeepers to a single warehouse there would be duplicate returns, each one would have to make his own report from time to time.

Mr. SHERMAN. Such a case as that would

rarely occur. It would only occur in a great distillery where one might be sent to supervise or watch over another. Probably the case would very rarely occur; but we have allowed for the possibility of such a case: where a storekeeper may be under suspicion, another storekeeper may be sent there temporarily to discharge the duties.

Mr. HOWE. That is provided for by transfer, not by duplication.

The PRESIDENT pro tempore. The reading of the bill will proceed.

The Chief Clerk read the next section, as follows:

SEC. [51] 52. And be it further enacted, That there shall be appointed by the Secretary of the Treasury, in every collection district where the same may be necessary, one or more internal revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give his bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than $5,000, and - said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. Fees for gauging and inspecting shall be prescribed by the Commissioner of Internal Revenue, to be paid to the collector by the owner or producer of the articles to be gauged and inspected; and said collector shall retain all amounts so received as such fees until the last day of each month, when the aggregate amount of fees so paid that month shall, under regulations to be prescribed by the Commissioner of Internal Revenue, be paid to the gauger performing the duty; but in any city or part of a city within a district where there may be two or more gaugers on duty, the said fees shall be equally divided by the collector among them. In no case, however, shall the aggregate monthly fees of any gauger exceed at the rate of $3,000 per annum. All necessary labor and expense attending the gauging of any article shall be furnished and borne by the owner or producer of such articles. Every gauger shall, under such regulations as may be prescribed by the Commissioner of Internal Revenue, make a daily return, in duplicate; one to be delivered to the assessor and the other to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by

him. Any gauger who shall make any false or fraudulent inspection, gauging, or proof, shall pay a penalty of $1,000, and on conviction, shall be fined not less than $500 nor more than $5,000, and imprisoned not less than three months nor more than three years.

The Committee on Finance proposed to amend this section by inserting in line twentytwo, after the word “ gauger," the words "or gaugers.'

The amendment was agreed to.

The next amendment was after the word "duty," in line twenty-three, to strike out the following clause:

But in any city or part of a city within a district where there may be two or more gaugers on duty. the said fees shall be equally divided by the collector among them.

The amendment was agreed to.

The next amendment was in line twentynine, to strike out the words "furnished and " before the word "borne."

The amendment was agreed to.

The Committee on Finance reported an amendment, to strike out sections fifty-two, fifty-three, and fifty-four of the House bill, in the following words:

SEC. 52. And be it further enacted, That the Commissioner of Internal Revenue is hereby authorized to establish and designate at any port of entry in the United States bonded warehouses for the storage of distilled spirits in bond intended for exportation. Suitable buildings shall be selected for such warehouses, which shall not be of less capacity than sufficient to store five thousand barrels of distilled spirits, and shall have no opening into or connecting them with any other building, nor be within six hundred feet of any distillery or rectifying establishment, and shall be known as export bonded warehouses, and used exclusively for the storage of distilled spirits in bond; and no distilled spirits shall be withdrawn or removed from such warehouses except on an order or permit from the collector in charge of exports for immediate transfer to the vessel by which they are to be exported to a foreign country, as hereinafter provided; but no distilled spirits shall be removed from the distillery warehouse until the tax provided for in this act shall have been paid, anything contained in any law to the contrary notwithstanding.

SEC. 53. And be it further enacted, That a drawback shall be allowed upon alcohol and rum exported to foreign countries on which taxes have been paid under the provisions of this act, of which proof shall be furnished by the person exporting the same, under such rules and regulations as the Secretary of the Treasury may prescribe. Before any drawback shall be paid the exporter claiming drawback shall furnish satisfactory proof that the articles exported have been landed in a foreign country and sold, or consigned for sale in such country, and the Secretary of the Treasury shall prescribe such rules and regulations as may be necessary to secure the Treasury of the United States against frauds. The drawback allowed shall include all the taxes levied and paid upon the alcohol or rum exported, not, however, exceeding fifty cents per gallon proof-spirit: Provided, however, That no claim for drawback shall be allowed on either of the said articles which shall have been exported as aforesaid prior to the time at which this act shall take effect; and that if any person or persons shall fraudulently claim or seek to obtain an allowance of drawback on any article or articles aforesaid on which no internal tax shall have been paid, or shall fraudulently claim any greater allowance or drawback than the tax actually paid thereon as aforesaid, such person or persons shall forfeit and pay to the Government of the United States triple the amount wrongfully and fraudulently sought to be obtained, and on conviction thereof shall be imprisoned in the penitentiary for a period not less than one year nor more than ten years.

SEC.54. And be it further enacted, That any distilled spirits may, on payment of the tax thercon, be withdrawn from warehouse on application to the collector of the district in charge of such warehouse, on making a withdrawal entry, in duplicate and in form as follows:

[Entry for withdrawal of distilled spirits from warehouse. Tax paid.]

Entry of distilled spirits to be withdrawn on payment of the tax from warehouse by deposited on the day of, A. D. —, by in said warehouse.

If withdrawn by any other than the person who made the deposit, the authority for so doing shall be attached to the entry signed by the person who made the deposit, and be in form as follows: I authorize to withdraw from warehouso the distilled spirits described in this entry. And the entry shall specify the whole number of casks or packages, with the marks and serial numbers thereon, the number of gauge or wine gallons, and of proof gallons, and the amount of the tax on the distilled spirits contained in them; all of which shall be verified by the oath or affirmation of the person making such entry; and on payment of the tax the collector shall issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Commissioner of Internal Revenue.

And to insert in lieu thereof the following:

SEC. 53. And be it further enacted, That a drawback shall be allowed upon alcohol and rum exported to foreign countries on which taxes have been paid under the provisions of this act when exported as berein provided for. The drawback allowed shall include the taxes levied and paid upon the alcohol or rum exported, not, however, exceeding sixty cents per gallon proof-spirits, and shall be paid when having been placed on shipboard, the vessel has actually cleared on her voyage, and the proper bonds have been executed and filed as hereinafter required; and the Secre tary of the Treasury shall prescribe such rules and regulations in relation thereto as may be necessary to secure the Treasury of the United States against frauds. And if any person shall fraudulently claim or seek to obtain an allowance of drawback on any alcohol and rum on which no internal tax shall have been paid, or shall fraudulently elaim any greater allowance or drawback than the tax actually paid thereon, such person shall forfeit and pay to the Government of the United States triple the amount wrongfully and fraudulently sought to be obtained, and on conviction shall be imprisoned not less than one year nor more than ten years. And any owner, agent, or master of any vessel who shall knowingly aid or abet in the fraudulent collection or fraudulent attempt to collect any drawback upon rum or alcohol, or shall knowingly aid or permit any fraudulent change in the spirits so shipped, shall, on conviction, be fined $5,000 and imprisoned not less than one year, and the ship or vessel on board of which such shipment was made, or pretended to be made, shall be forfeited to the United States, whether a conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture.

SEC. 54. And be it further enacted. That alcohol and rum may be exported with the privilege of drawback, in quantities not less than two thousand gallons, and in packages containing not less than thirty gallons each, on application of the owner thereof to the collector in charge of exports at any port of entry, and under such rules and regulations, and after making such entries, and executing such bonds, and giving such other additional security as may be prescribed by law and by the Commissioner of Internal Revenue. The entry for such exportation shall be in triplicate, and shall contain the name of the person applying to export, the name of the distiller, and of the district in which the spirits were distilled, and the name of the vessel by which, and the name of the port to which, they are to be exported; and the form of the entry shall be as follows:

[Export entry of distilled spirits entitled to drawback.1

Entry of spirits distilled by trict, State of, to be exported by

in

dis-,in the

-, whereof is master, bound to And the entry shall specify the whole number of casks or packages, the marks and serial numbers thereon, the quality or kind of spirits as known in commerce, the number of gauge or wine gallons and of proof gallons; and amount of the tax on such spirits shall be verified by the oath or affirmation of the owner of the spirits, and that the tax has been paid thereon, and that they are truly intended to be exported to the port of, and not to be relanded within the limits of the United States; and said owner shall give his bond, executed in duplicate, with one or more sureties satisfactory to said collector, conditioned that the principal named in said bond will export the spirits as specified in said entry to the port of, and that the same shall not be landed within the jurisdiction of the United States. The penal sum named in said bond shall be equal to not less than double the amount of the drawback on such spirits. For the discharge of any such export bond the same shall be allowed, and the same certificates of landing and other evidence shall be required as is or may be provided and required for imported merchandise exported from the United States, that the said spirits have been landed at the port named, or at any other port, beyond the jurisdiction of the United States. One bill of lading, duly signed by the master of the vessel, shall be deposited with said collector, to be filed at his office with the entry, retained by him; one of said entries shall be sent to the collector of customs at said port of entry, and when the shipment is completed the other entry shall be transmitted, with the duplicate of the bood, to the Commissioner of Internal Revenue, to be recorded and filed in his office. The lading on board said vessel shall be only after the receipt of an order or permit signed by the collector in charge of exports and directed to the internal revenue gauger, and after each cask or package shall have been distinctly marked or branded by said gauger, as follows: "For export from U. S. A." The casks or packages shall be inspected and ganged alongside of or on the vessel by the internal revenue gauger, designated by said collector in charge of exports, under such rules and regulations as the Commissioner of Internal Revenue may prescribe; and on application of the said collector in charge of exports, it shall be the duty of the surveyor of the port to designate and direct one of the custom-house inspectors to superintend such shipment. The gauger, as aforesaid. shall make a full return of such inspecting and gauging, certifying thereon that the shipment has been made, in his presence, on board the vessel named in the entry for export, which return shall be indorsed by said custom-house inspector, certifying that the casks or packages have been shipped under his supervision on board said vessel; and the said inspector shall make a similar certificate to the surveyor of the port, indorsed on, or to be attached to, the entry in the possession of the custom-house: Provided, however, That no claim for drawback shall be allowed on either of the said articles which shall have been exported

as aforesaid prior to the time at which this act shall take effect.

Mr. BUCKALEW, It seems to me the penalty in the first of these sections is rather severe. "The ship or vessel ou board of which such shipment was made, or pretended to be made, shall be forfeited to the United States, whether a conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture." This is a forfeiture of the entire vessel in consequence of the misconduct of a mere agent, without default of the owner of the ship. I am told this is the present provision in our customs laws. Whether found in them or not, it seems to me a very unreasonable provision of law. The owner may not be at the port; he may confide his vessel to an agent in perfect good faith, and that agent, by his own misconduct and fraud, may induce an entire forfeiture of the vessel of the owner. I think it is a shocking provision-grossly unjust.

Mr. SHERMAN. This, as the Senator says, is substantially copied from the present law in regard to exported merchandise, and the forfeiture is only in cases of fraud.

Mr. MORRILL, of Vermont. Only where the owner shall “knowingly aid or abet."

Mr. SHERMAN. The language is "and the ship or vessel on board which such shipment'that refers to the previous provision. "Any owner, agent, or master of any vessel, who shall knowingly aid or abet in the fraudulent collection or fraudulent attempt to collect any drawback upon rum or alcohol, or shall knowingly aid and permit any fraudulent change in the spirits so shipped"-in such cases where there is a palpable fraud by the owner, agent, or master of the vessel, it is to be forfeited. That is the present law in cases of fraud against the customs. It seems to me a less penalty than that ought not to be enforced.

Mr. BUCKALEW. It would be all right where the owner himself committed fraud, but this applies to cases where the agent does it, and he can do it at another port.

Mr. SHERMAN. Under the law of common carriers the owner of a vessel is liable for want of care, negligence, and so on, and may lose his whole vessel by the want of care or negligence of the master. The law of common carriers, as we all know, is extremely severe. This is no more severe than that. Where an owner intrusts his vessel to a master or agent employed by him, and that agent or master is guilty of a palpable fraud knowingly, the provision is that the vessel shall be forfeited. The same provision is made in cases of smuggling, and the same rule applies to all common carriers and to exporting goods in bond now. It is not a new principle at all, and my impression is that the clause is copied from the customs law.

Mr. BUCKALEW. I only wished to draw attention to it.

Mr. HOWE. I see the amount of drawback is limited to sixty cents. Why is that?

Mr. SHERMĂN. The whole amount of tax levied on whisky by this bill amounts to about sixty-five cents.

Mr. HOWE. How is that?

Mr. SHERMAN. There is a special tax of four dollars on every cask of forty gallons. That is levied monthly, so that the actual tax levied by this bill directly on spirits is sixty cents, and in addition to that there are other taxes that bring the amount to about sixty-five

cents.

Mr. JOHNSON. Not sixty-five cents in addition?

Mr. SHERMAN. No; about sixty-five cents altogether. We allow a drawback of sixty cents. Under the present drawback system five per cent. is always deducted.

Mr. SUMNER. The drawback is not quite enough, rather than too much.

Mr. SHERMAN. We think it is just about right. It is a little less than the tax.

Mr. JOHNSON. A part is always reserved.
The amendment was agreed to.

The next section was read as follows:

Sec. 55. And be it further enacted, That all distilled spirits in any bonded warehouse shall, within six months after the passage of this act, be withdrawn from such warehouse, and the tax paid on the same; and the casks or packages containing said spirits shall be marked and stamped, and be subject, in all respects, to the same requirements as if manufactured after the passage of this act. And any distilled spirits remaining in any bonded warehouse for a period of more than six months after the passage of this act shall be forfeited to the United States, and shall be sold or disposed of for the benefit of the same in such manner as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury.

The Committee on Finance propose to amend this section by striking out the word "six" and inserting "twelve" before "months" in lines two and nine respectively.

The amendment was agreed to.

Mr. BUCKALEW. I suppose the committee have considered this subject carefully; I have not. I have been told by men from my State that this entire section is very objectionable. They allege that abroad liquors are allowed to remain in store an indefinite length of time under legal custody; and the effect of limiting the time here to six months or a year will be to interfere very seriously with certain manufacturers of fine spirits, what are called fine whiskies, for instance, where their value depends on the lapse of several years. The manufacturers of that article, above all others, ought to be encouraged; and if there be no very strong reason looking to the interests of the revenue for a limitation of six or twelve months, I think the time should be left indefinite. At all events, it should be made longer. Manufacturers in Pennsylvania and Kentucky of what are called fine whiskies, men of capital and of character also, who desire to hold in store for a number of years the very fine article which they manufacture, in my judgment ought to be permitted to do so. Frauds are not to be expected from these men; they are to be expected from the hasty operators in the cities and at other points who desire to manufacture in haste, and to dispose of the spirits in haste also, and realize returns; adventurers in the trade; men without solid capital; men who intend to conduct their business upon the absence of honest principles. Why should a manufacturer of what are called fine whiskies in western Pennsylvania and at other points be obliged to pay tax upon his whisky which he desires to hold in store, and will hold in store at all events years before he sells it?

Unless, as I said before, there is some very strong reason looking to the interests of the revenue, I think these persons ought not to be obliged to pay the tax within that limited time. It discourages the production of fine whisky.

It

presses upon the very class of producers who are entitled to favor and indulgence and who will treat the Government honestly, who, above all others, will pay the tax. Here you oblige them to pay it years before they desire to sell the article, force them to throw it upon the market at an unseasonable time. You embarrass and oppress them in their business; and, as far as I can understand, you do not

advance the interests of the Government at all while you disturb the traffic in this article. The tendency of it, it seems to me, is very questionable; and I should like to have some explanation of the proposed limitation. The committee, as I said before, doubtless have considered this subject better than I have. I merely state the impressions on my mind.

Mr. SHERMAN. We certainly did consider this matter very fully, and made this change after hearing all who came before us. If the Senator will look at this section he will see that it does not relate to distilled spirits in a distillery warehouse; it simply applies to the stock on hand. We are about to change from one system to another. By this bill we abolish what is called the bonded-warehouse system; but we have now on hand twenty-five million gallons of whisky. Hereafter there will be no bonded warehouses in which whisky can be stored. It must be stored hereafter at

the distillery warehouse; it cannot be taken from that until the tax is paid. The House of Representatives first proposed to give three months within which to pay the tax on all the stored whisky on hand in the United States. It was complained that this would be ruinous in many cases, requiring them to pay the tax before it could get to market. They asked for more time. The House, after considerable hesitation, gave them six months; that is, supposing the act takes effect on the 1st of August, it would give them until the 1st of February to pay the tax. The same parties, however, came to us, and said that six months would not be sufficient to absorb the whisky on hand, that for reasons with which we were perfectly familiar, on account of the passage of the law of last January, great quantities of whisky were in store, and they could not get a market for that large amount in six months. They complained, also, that new whisky which would be distilled would take the place of old whisky for a great variety of purposes, and the old whisky now in store would not be absorbed in the market in six months. Hence they wanted. more time. So, after full consideration, we agreed to give them twelve months, which I believe is as much as any of them asked. place the article on the same footing that we do the newly distilled spirits.

We

I have no doubt that we shall have more trouble in getting the assent of the House of Representatives to this extension of time for taking spirits out of bond than to any other amendment that is proposed. My own opinion is that the amendment is just, that twelve months is about a reasonable time within which a market must be found for the whisky, or, if not, the owners must take it and pay the tax on it and keep it in store themselves. We cannot continue the present bonded-warehouse system longer than one year for their benefit. It is said they have to pay their money and hold on to their whisky so much the longer; but why do they hold on to it? Simply because by holding on to it they enhance the price. In one year whisky doubles in value, in three years it trebles, and I suppose my friend from Maryland [Mr. JOHNSON] and my friend from Pennsylvania [Mr. BUCKALEW] know that in ten years whisky which originally cost twentyfive cents a gallon is worth five dollars a gallon. Those who own it make their profit by holding on, and they ought not to ask the Government of the United States to hold it in store at our risk and our expense and they get all the profit. As a matter of course, if we hold it in store for them we ought to share with them the profit of holding it; we ought to increase the tax according to the length of time it is held; but that is not proposed. I believe we have been very liberal to the holders of the stock on hand by giving them twelve months in which to pay the reduced tax of fifty cents a gallon. I believe there is no complaint in this regard. Indeed, if the House of Representatives assent to this amendment, it will be as much as they can expect, and I think as much as they do expect.

Mr. DAVIS. In two collection districts in Kentucky there are now upward of forty thousand barrels of whisky in bonded warehouses. The honorable Senator from Ohio has very frankly narrated the ground of complaint which the holders of that whisky made against the time allowed by the bill as it was passed by the House of Representatives. The twelve months now proposed is certainly much more advantageous to them than the six months would be, but it operates hardly upon them in this point of view: it forces them to bring a large stock of whisky upon the market, and flood the market, and will not enable them to make the more deliberate and more profitable disposition of the stock on hand which a still further extension of time would do. If the honorable chairman would consent to divide the time in which this tax shall be paid, so as to provide that one half shall be paid within twelve mouths, and one half within two years from the time the act goes into operation, I have no

doubt it would be satisfactory to the distillers and to the holders of this liquor in my State.

The honorable Senator is partly right and partly wrong in another view which he takes of the subject. He says the value of the stock and its price increases as it becomes old. That is true, but not in anything like in proportion to the time of its age. The truth is that fine Bourbon whisky becomes nearly as good at the end of two years as it does afterward. It does improve afterward by age, but it is in a much slower ratio than it does in the first two years. If that time was given to the distillers to pay one moiety of the tax their liquor would have reached its highest perfection at the end of two years, and they would have that time within which to dispose of their stocks on hand, and they could do it without such a sacrifice as would necessarily ensue from bringing so large an amount of whisky into the market of the country at once. Nine tenths of the whisky that is distilled in Kentucky is distilled in the two districts to which I have referred, and I know from having conferred - with those who hold the stocks within the last two weeks that the amount on hand now is between forty and fifty thousand barrels. If the honorable Senator's views of his duty as chairman of the Committee on Finance, and of the interests of the Government in collecting this tax, would permit him to allow twelve months within which to pay the first moiety of the tax, and an additional twelve months for the second moiety, it would be entirely satisfactory to the distillers, and I submit the proposition to his just consideration.

Mr. MORRILL, of Vermont. The Senator from Kentucky will bear in mind that a very large portion of this whisky in bond has been already in bond for some time. Twelve months more is to elapse, and thus before the article can reach the consumer very nearly two years will have elapsed. There is another advantage to the whisky in bond, that the party holding it is assessed for nearly the amount that it will gauge at the time of the payment of the tax, and a barrel of whisky that is put in at forty gallons in one year will shrink four gallons, and in two years eight gallons. Thus the party having whisky in bond has a very great advantage; and if there is any question about it at all, it really is whether it ought not to be taxed a little more, for those having it in bond will not be required to pay anything like as much as those selling green whisky.

The PRESIDENT pro tempore. ing of the bill will be continued.

The read

Section fifty-six, to which no amendment was reported, was read as follows:

SEC. 56. And be it further enacted, That any person owning, or having in his possession, any distilled spirits intended for sale, exceeding in quantity fifty gallous, and not in a bonded warehouse at the time when this act takes effect, shall immediately make a return, under oath, to the collector of the district wherein such spirits may be held, stating the number and kind of packages, together with the marks and brands thereon, and the place where the same are stored, together with the quantity of spirits, as nearly as the owner can determine the same. Upon the receipt of such return the collector, being first satisfied that the tax on said spirits has been paid, shall immediately cause the same to be gauged and proved by an internal revenue gauger, who shall mark, by cutting, the contents and proof on each cask or package containing five wine gallons or more, and shall allix and cancel an engraved stamp thereon, which stamp shall be as follows;

[Stamp for stock on hand, No.-]

Issued by

Collector of- district, State of Distilled spirits. Tax paid prior to (here engrave the date when this act takes effect.) proof gallons. Gauged, 18Gauger.

All distilled spirits owned or held by any person, as aforesaid, shall be included in the same return, and the gauging shall be continuous until all the spirits owned or held by such person are gauged and stamped, as aforesaid, and a report thereof in duplicate shall immediately be made by the gauger to the collector and assessor of the district, showing the number of packages, contents, and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the Commissioner of Internal Revenue. No such spirits shall be gauged or stamped in any cistern or other stationary vessel. Any person owning or having in possession such spirits and refusing or neglecting to make euch return shall forfeit the same; and all distilled

spirits found, after thirty days from the time this act takes effect, in any cask or package containing more than five gallons, without having thereon each mark and stamp required therefor by this act, shall be forfeited to the United States. Any person who shall gauge, mark, or stamp any cask or package of distilled spirits under the provisions of this section, or who shall cause or procure the same to be done, knowing that the same were manufactured or re

moved from warehouse subsequent to the taking

effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. All stamps required by this section shall be prepared, issued, and affixed upon casks and packages, and canceled in the same manner as provided for other stamps for distilled spirits in this act, and shall be charged at the rate of twenty-five cents for each stamp.

Section fifty-seven was read, as follows:

SEC. 57. And be it further enacted, That all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits condemned before the passage of this act, and in the possession of the United States, shall be sold as herein provided. And if any taxpaid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture and before such sale.

The Committee on Finance proposed to amend the section by inserting between the words "spirits" and "sold," in line two, the words "forfeited to the United States."

The amendment was agreed to.

follows: Section fifty-eight was read by clauses, as

SEC. 58. And be it further enacted, That the following special taxes shall be, and are hereby, imposed, that is to say:

I desire to reach. I think if the minimum is two hundred and fifty barrels it will not distress any distillery. I propose to strike out "one" and insert "two," and I think on the statement of the Senator from Kentucky the Senate ought to agree to this proposition; and then I propose to double the special tax by striking out "four" and inserting "eight;" so as to make the clause read:

Distilleries producing two hundred barrels or less of distilled spirits, counting forty gallons of proofspirits to the barrel, within the year, shall each pay $800, &c. Mr. BUCKALEW. The amendment of the committee is much more severe on small establishments than the bill from the House. The amendment now proposed by the Senator from Ohio is to make it still more severe than the committee have proposed to make it. I can indorse what is stated by the Senator from Kentucky, that in the country, the rural districts, the small distilleries are those in which the very best article is produced, and they are ordinarily establishments where no frauds are committed; at least I think they are extremely rare there. It may be somewhat different in the cities; but in the cities, I dare say, our revenue officers, if they execute the law at all, will root out all small establishments. They cannot be maintained there for other reasons. Large establishments would be the rule in the cities, and comparatively small ones in the country has.

One objection which has been felt among the people to our former system on this sub

Provided, That a like tax of four dollars on each bar

rel, counting forty gallons of proof-spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in any bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the sixty-second section of this act: Provided, That no tax shall be imposed for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes.

The Committee on Finance proposed to amend this clause by striking out "fifty," in line three, and inserting "one hundred;" by striking out "two," in line four, and inserting "four;" by striking out "fifty," in line six and line eight, respectively, and inserting" one hundred;" so as to read:

Distillers producing one hundred barrels or less of distilled spirits, counting forty gallons of proof-spirits to the barrel, within the year, shall each pay $100, and if producing more than one hundred barrels shall pay in addition four dollars for each such barrel produced in excess of one hundred barrels.

Mr. SHERMAN. I do not like in a thin Senate of this kind to submit an amendment, but there is one that I think ought to be adopted, and if it be necessary I will ask that it lie over. The minimum tax here is $400 on distilleries producing one hundred barrels or less. My opinion is that it ought to be raised to two hundred and fifty barrels, and make the minimum tax $1,000 on a distillery producing two hundred and fifty barrels. I hope the Senate will agree to that, because the tax as it is in the section is too small.

Mr. DAVIS. Allow me to inform the honorable Senator that the smaller distilleries make the best liquor.

Mr. SHERMAN. It must be a very small distillery that will not make more than two hundred and fifty barrels a year.

Mr. DAVIS. The distilleries that make about three hundred barrels a year produce the best whisky.

Mr. SHERMAN. And that is the very kind

establishments were struck at by the law. The general objection and opinion among the people was that the law was in some way drafted so as to blot out of existence, in districts and in sections where no frauds were committed, the small establishments, which made a good article, which were honestly conducted, and which were not offensive to public opinion, and encouraged or at least permitted illicit, fraudu lent distillation in cities. I think the House bill in this particular section is better than anything which has been proposed either by the committee or by the Senator from Ohio.

Mr. SHERMAN. Rather than divide the Senate now I will withdraw my amendment and reserve it to offer in my discretion in the Senate. Let it stand with the report of the committee.

The amendment of the Committee on Finance was agreed to.

The committee also proposed to amend the section by inserting the word "fit" after "wash" in line thirteen.

The amendment was agreed to.

The next clause of section fifty-eight was read, as follows:

Rectifiers of distilled spirits, rectifying, purifying, or refining two hundred barrels or less of distilled spirits, counting forty gallons of proof-spirits to the barrel, within the year, shall each pay $200, and fifty cents for each such barrel produced in excess of two hundred barrels. And monthly returns of the quantity and proof of all the spirits purchased and of the number of barrels of spirits as before described, reetified, purified, or refined by him, shall be made by each rectifier in the same manner as monthly returns of sales are made. Every person who rectifies, purifies, or refines distilled spirits or wines by any process, and every wholesale or retail liquor dealer or compounder of liquors who has in his possession any still or leach-tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, shall be regarded as a rectifier.

The Committee on Finance proposed to amend this clause by inserting before the word "fifty," in line thirty-two, the words "shall ," and by striking out the word "such" before "barrel," in line thirty-three, and after "barrel" inserting "of like capacity." The amendment was agreed to.

pay,

The next clause, to which no amendment was proposed, was read, as follows:

Compounders of liquors shall each pay twenty-five dollars. Every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors, for sale under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or