Εικόνες σελίδας
PDF
Ηλεκτρ. έκδοση

80.

[ocr errors][ocr errors]

of the committee to reserve an amendment in that and some of the western States beet sugar can and bought and sold not by small quantities, but particular if, on further examination, it shall ap be profitably cultivated. But, in the bill as it now by bulk, and whether the producers have not inpear necessary.

stands, it never was the intention to collect any creased the price in proportion to the increased No objection was made.

tax upon sorghum, or upon maple sugar, or upon price of everything else.
Mr. NELSON. On page 19, I move to amend the beet; and none has been levied. I presume Mr. STEVENS. Mr. Chairman, I do not know
by inserting, after the word "conclusive,” in line it is not the purpose of this committee to change what it cost in 1860, but I dare say that it has
four hundred and forty-six, the following: the policy of Congress in relation to this article. gone up with everything else. As to this being

By inserting after the words “ on molasses produced from Mr. HOLMAN. I desire to make an inquiry made and brought to market, I think that it is not
the sugar-cane” the words - and on maple molasses;" and in reference to the produce from sorghum. Do I I find that it is considered as a special deli-
by inserting after the words when removed from the plan-
tation” the words “on maple sirup;” and by inserting

understand the gentleman to say that it is sub cacy, and perhaps the boys in the cars may bring
after the words other than ibose produced by the refiner"
ject to no tax as a manufacture?

it about and sell it. I think that the House will the words " and on maple fugar;'' and by striking out the Mr. MORRILL. It is not, in the opinion of agree with me that it ought not to be taxed. words “produced directly froin the sugar-cane, and not,” the committee, subject to any tax; but to prevent Mr. KASSON, by unanimous consent, withIn the paragraph relating io retined sugars, and inserting in the place iliereof the words “and not produced;" and also

all doubt on this point, the bill now before the drew his amendment. in the second paragraph, relating to refined sugars, by strik House proposes an amendment distinctly to ex Mr. MALLORY. I renew it. Mr. Chairman, ing out the words " produced directly from the sugar-cane, empt it. I understand that the Commissioner of I hope that this article will be passed over by the and not," and inserting in the place thereof the words " and Internal Revenue has ruled that it is subject to House. It seems to me that thegentleman from not produced.”

tax as a manufacture. To exclude, beyond all New York (Mr. Nelson) is using microscopic I offer this amendment for the purpose of im- peradventure, such a construction, the committee powers to find out what ought to be laxed in this posing taxation upon an article that seems to have recommend an amendment to the present law. bill. Of all the articles produced in the United been entirely forgotten, and that is, maple sugar, Mr. KASSON. I move, pro forma, to strike Slates I think that this is one which claims exwhich is produced to the extent of upward of out the second clause of the amendment.

emption from taxation. nine million pounds in the State of Vermont, and I am not certain that I understand fully the I live in a State where a good deal of maple throughout the country, according to the census amendment proposed by the gentleman from New sugar is produced. It is not produced for sale, of 1860, to the extent of 38,863,568 pounds. That York, [Mr. Nelson.] 'If I do it proposes to tax for it is scarcely ever sold ai all; and I doubt was the production of maple sugar in the United the molasses made from sorghum or imphee. Am whether what is produced in Vermont is for the States at that time. I think it is the only article I correct?

purpose of being sold, for consumption out of that entirely escapes from laxation under ihis bill. Mr. NELSON. No, sir; my amendment leaves ihe State, at all events. They transfer it from

I find further by looking at the census of 1860, the present law stand just as it is in that respect. one to another in that State as they do in Kenthat of maple molasses there was produced in the Mr. KASSON. I ask the gentleman to state tucky. It is not raised as an article of sale at all. United States, in 1860, 1,944,299 gallons, upon | just what he proposes to tax.

The women of our country, the little boys and which there is no tax whatever.

Mr. NELSON. I propose to tax maple sugar | girls, those in ordinary circumstances, from the Mr. BOUTWELL. Where does the gentle- || and maple molasses.

Ist of February up to the middle of March, pack man propose to insert his amendment?

Mr. KASSON. Then I leave the debate to as they call it, the sugar water upon their heads Mr. NELSON. If the gentleman will look at other gentlemen.

in buckets from the troughs under the trees to page 51 of the internal revenue act, he will see. Mr. STEVENS. Mr. Chairman, when the the places where it is evaporated. They do it to Mr. BOUTWELL. In what line of this bill?

present bill was framed the committee very dis eke out a subsistence in my Stale. It is done by Mr. NELSON. After the word “ conclusive"

iinctly decided that they would not tax the prod persons in Kentucky—and I have no doubt all in line four hundred and forty-six, on page 19.

uct of sorghum, a growing interest which the over the United States where the maple tree grows Mr. BOUTWELL. I suggest to the gentleman committee decided it was essential to have culti- |-by persons who are unable to procure or pure that his amendment, in order to follow the course

vated. Just so with regard to maple sugar, the pro- l chase other sugar. It is made for home consump: of the existing law, should come in one the four duction of which costs more labor than even the tion. It is a little article, and I hope that it will hundred and thirty-second line, after the word

production of sugar or molasses from sorghum. escape ta xation, which seems to be visited upon “ ten. The present law provides as follows:

almost everything. I hope that the amendment of Mr. NELSON. I will move, then, to insere it

the gentleman from New York will not be adopted. at that point. If the gentleman will look at page

« On sirup of molasses or sugar-cane juice, when removed from the plantation, concentrated molasses or me

Mr. Cox. I wish simply to call the allention 51 of the internal revenue bill, under the marginal | Indo, and eistern bottoms, of sugar produced from the sugar of my friend to the fact that by the present law note of “molasses," he will see that I propose to cane and not inade from sorghum or impliee, a duty of one all ariicles like maple sugar, made for home conimpose a duty of five cents a gallon upon maple cent and one fourth of one cent per pound.”

sumption and not for sale, are not taxed. There molasses. After the words “molasses produced We supposed that that language made it very is a general provision in the tax law which exfrom the sugar-cane" I propose to insert “and plain that no duty was to be levied upon the prod- || cludes all such articles. maple sugar." And then, in the next paragraph, uct of sorghum. But the learned head of the Mr. MALLORY. My friend mistakes me. I I propose to impose a tax of one cent and a quar- || Internal Revenue department has decided that, said that it was made for use in the State, and ter per gallon on sirups made from maple sugar. under that provision imphee is subject to taxa it is used there in considerable quantities. And in the next paragraph, where the marginal | tion, and he has accordingly required tax to be Mr. COX. I suppose that the great bulk of note is “ brown sugar," I propose to insert“ ma paid. In the amendments which we now propose maple sugar made in Kentucky is for the conple sugar, so thalit shall pay a lax of two cents a we hope to make ourselves better understood, sumption of those who make it. Only some three pound. I propose also to amend the next para and we have declared that sorghum shall be among || hundred and eighty-one thousand pounds are made graph by striking out the words " produced die the things exempted. Nobody ever supposed in that State. rectly from the sugar-cane and not,” and insert that maple sugar should be taxed. I wonder, Mr. MALLORY. I will say that it is used in ing in lieu thereof “not produced,” so that it will however, that has not been reckoned by the Com- | this way: in Kentucky they take it to the store include maple sugar when refined. I looked missioner among manufactures. We have in this and exchange it for other articles, such as a little through the bill and found that nowhere in it bill taken great pains to exempt the product of coffee, tea, tobacco, or whatever they may need. was this production of nearly thirty-nine million | sorghum, because it is an important growing in- || Therefore, under the provisions of the bill, it will pounds required to pay one cent into the Treas- || terest, which in our view ought to be encouraged be taxed. .ury, or this other production of nearly two mil instead of being checked.

Mr. COX. I do not want that to be taxed. lion gallons. While everything else in that line I have always been for taxing sugar; my col Mr. MALLORY. The same may be the case is taxed, this article produced in some of the league on the committee has not. I have been for in the gentleman's State, although it may not be States seems, by an oversighi, to have escaped | taxing it while we are, as Jefferson Davis main so in the part where he resides. the attention of the committlee entirely.

tains, two nations. When we shall have become, Mr. COX. In the State of Ohio we make three Mr. MORRILL. I suppose that the gentleman || by general agreement one nation, perhaps I shall million three hundred and ewenty-three thousand from New York has accomplished his purpose be for exempting sugar, as we always did before four hundred and ninety-two pounds. We have by merely introducing his amendment. He evi the war. But so long as the southern rebellion five times the population in the State of Ohio that dently intended to be a little sweet upon me. [A | continues, I am for taxing the sugar made outside there is in Vermont; and yet in the State of Verlaugh.)

of our lines, whether outside of our nation or not. mont there are made some nine million pounds. Now, the State of Vermont is not any more in- || But, as a substitute, I am in favor of encouraging Now the price is thirty cents a pound, and it used terested in this question than many other States. the manufacture of sorghum and maple sugar and to be only eight cents a pound. I think that the The State of New York produces a much larger molasses.

great bulk of maple sugar made in Vermont is for quantity of maple sugar than we do in Vermont. 1 presume that the gentleman from New York the purpose of merchandise, and not to be used The State of New Hampshire produces nearly does not know how troublesome it is to make su by those who make it. It seems to be a business as much, and a liitle more maple molasses; and gar from maple. If he would go out on a cold in the State of the gentleman from the Committee the same thing is true of Ohio, and of other west morning and tap the trees and then carry the sap of Ways and Means; and it does look as if the ern and northern States.

by a yoke upon his shoulder, a bucket full of sap | gentleman from Vermont was vigilant indeed as There is no desire to reliere New England from aí each end of it, and then if he would sct about to the interests of his own State. I do not blame any proper taxation. I think we should regard | boiling this sap, he would come to the conclusion him. All I want is that the House may know the cultivation of sugar in any direction as an that maple sugar is sufficiently taxed.

what are the interests of the various Staies, and important matter. So far as l'am concerned, I Mr. NELSON. I desire to ask the gentleman what is the paramount interest of the State of Vernever have been in favor of taxing even southern a question. I see by the census of 1860 that Now mont; and if we are to tax articles made in Ohio sugar. It is an article of prime necessity to the York produced upward of ten million pounds of in superabundance, such as whisky, why not tax poor man as well as to the rich. The average maple sugar. Will the gentleman tell me what an article of such large manufacture in Vermont? consumption of our country is much above thirty was the price of maple sugar in 1860, and what is Mr. MALLORY, by unanimous consent, withpounds for every man, woman, and child. i!8 price in the market to-day? I also desire tlie | drew his amendment. I think that we ought to encourage its production | gentleman to state whether maple sugar is not an

Mr. MORRILL. I move to amend by insertby all proper means. I am told that in California article in general use, to be found in the markets, || ing after “maple" the words " or sorghum." If

this amendment pass it is obviously just to include into the necessary consumption of all classes. Mr. MORRILL. All I have to say in relation all descriptions of sugar.

He will tell us it is produced easily out of the to this amendment is that it is utterly impossible Mr. Chairman, if the gentlemån from Ohio [Mr. earth, and with very little labor. So is maple to discriminate in relation to this matter, even if Cox] had not discussed this amendment we cer sugar. Gentlemen may suppose that because it were just. I am not certain that it would be tainly should have missed on this subject his they have seen maple sugar used in candy shops, || just. We now tax the coal by which iron is usual amount of wit.

and sold in small quantities in the country, that made, and I do not see why we should not tax Now, in relation to this matter-to treat the it is not used to a very large extent. But that is that by which salt is made. subject seriously-in my opinion it is no more not so, and especially since the price of sugar has The amendment was disagreed to. jusi to tax maple sugar as a production than it become so great and the production of sugar from Mr. HOOPER. On the part of the Committee would be to tax buller, or cheese, or wool. We the cane has been so completely destroyed by the of Ways and Means I offer the following amendhave in all cases endeavored to avoid taxation rebellion.

ment: upon the products of the farm. It is only upon Sir, if I had my way about it, I would release At the end of line four hundred and twenty-one, insert manufactures, as such, that we have endeavored || sorghum from laxation and tax maple sugar; I

the following:

By inserting after the word "naphtha,” in the paragraph to levy a tax. would relieve sugar made from the cane from tax

relating to coa illuminating oil, the word " distillate;" by Now, in relation to the point made by the gen ation and tax the other, for the reason that I would

inserting after the words "returns, assessments,' the words tleman from Ohio (Mr. Cox) about large quan encourage the production of those articles at this "removing to and withdrawing froin the warehouses." tities of this article being made, and particularly time.

The amendment was agreed to. in Vermont. For a small State there is a large Mr. MALLORY. If the gentleman wishes to Mr. KALBFLEISCH. I offer the following amount made; and our people are industrious. enlarge the scope of taxation, I want to ask him

amendment: But to say that it is a profitable manufacture, no if he is willing to include buckwheat and clover

After the word “ party,” at the end of Tine four hundred one who knows anything about the business will seed, which are produced very extensively, I be and lwenty-one, insert the following: pretend. Some seasons are good and some bad, | lieve, in Pennsylvania, to an extent greater than

By inserting, in the last proviso in the paragraph on gas,

after the words " coal-iar," where they first occur, the so that profits are always uncertain. It is made elsewhere, and beller?

words "and ammoniaeal liquor." at a season of the year when the farmers in the Mr. JOHNSON, of Pennsylvania. Well, I do North can do nothing else; when the hills are cov not know that I am particular about those things.

The present law provides: ered with snow and they cannot engage in culti When the gentleman proposes to tax buckwheat,

That coal-tar produced in the manufacture of illuminvating the ground as they can do in the more ge I will tell him. I can iell ihe gentleman that there

ating gas, and the products of the redistillation of coal-lar

thus produced, shall be exempt from duty." nial climate of Ohio and Kentucky. With us it is scarcely any buckwheat raised in the country is the practice of almost every man, owning land I come from. His remarks about sugar-candy

Ammoniacal liquor needs to be exempt as much or not, who has a family, to make a small quantity and sugar-plums must have taken his mind back

as coal-lar, in order to encourage and assist those

who are now trying to make some new products of maple sugar; because otherwise he might be to the time when he was a boy at school, and now

in the manufacture of illuminating gas. unable to purchase and use it in his family. If he is thinking of buckwheat cakes and slap-jacks.

Mr. MORRILL. This is a matter about which. he owns no sugar orchard he takes a certain num (Laughter.] But it does seem to me that gentleber of trees of some neighbor who has and car

the gentleman from New York (Mr. Kallmen are disposed in this matter to discriminate in ries on the business on shares; and if it should favor of their particular localities, and as sug.

FLEISCH) feels some interest. I confess that I am be taxed it will be a tax bearing heavily upon the gested by the gentleman from Ohio, the gentle

not particularly informed on the subject, but I am

inclined to think that the amendment is proper. poor man. man from Vermont (Mr. Morrill) has forgotten

The amendment was agreed to. But a very small quantity of this article is man that his Stale produces this article so vastly; and ufactured for the market. In country towns there

Mr. Cox. I move to amend by inserting after even my venerable colleague [Mr. STEVENS) seems

the word “thal," in line four hundred and ihirtymay be a few individuals, perhaps, who will go to remember the State where he sucked his sugar to the expense of purchasing tin buckets, pans, in early life. [Laughter.] Now, I am opposed

seven, the words “ Bibles and books printed ex&c., and ihus make a superior article; and if they to discriminating against the productions of labor

clusively as educational books." I offer this do, they send off a barrel or two to some city and in favor of those articles that produce largely | principle adopted by the committee and to remove

amendment to carry out what I suppose to be the where they can obtain an extravagant price for an and most profitably without labor at all.

à doubtful construction to which I think the clause early-made superior article. As a general thing, The question was taken on Mr. Morrill's even those who make it do not use it in their lea amendment, and no quorum voted.

in its present form is liable. The section now and coffee, but only for certain purposes of cook Tellers were ordered, and Messrs. MORRILL || provides thaling, where it is as good and perhaps better than and HOLMAN were appointed.

Arithmetics, spelling hooks, geographies, grammars, and

primary books of the kinds usually taughl in common and any cane sugars.

The committee divided; and the tellers reported

primary schools, and all books printed by religious socieAs to its being a marketable article, you may -ayes 47, moes 48.

iies exclusively for the use of Sunday-schouls, shall be go into the various towns of the Norih, wherever So the amendment was rejected.

exempt from any duty or tax. it is made, and you will perhaps find at the vil The question recurred on Mr. Nelson's amend To carry out that principle and place it beyond lage stores that two or three barrels have accumu ment; and being put, the amendment was dis peradventure, I propose thut we shallexempt from lated in the spring of the year, and which is sold || agreed to.

iaxalion Bibles and di educational books, whether at less price than che foreign article. And that is

MESSAGE FROM TIIE SENATE.

used in primary schools, common schools, or about the extent of the market. It is sold mostly

The committee at this point rose informally;

academies. My object is to exempt from taxaas a lower-priced article, or, when made carly, it is sold, as candy and confectionery are sold, as a and the Speaker having resumed the chair, a mes

tion, as far as possible, that which develops and luxury. sage from the Senate, by Mr. Hickey, their Chief

improves the human mind. I think it will not be the purpose of this comClerk, informed the House that the Senate had

Mr. KASSON. This question was considered mittee to reverse our whole action in reference to passed a bill (No. 407) lo authorize the establish

by the Commiltee of Ways and Means, and we taxing the products of the soil. I think it will be ment of ocean mail steamship service between

found that it would be entirely impracticable, if the United States and China, in which he was

we used any such general language, lo accomplish the purpose of the committee to exempt from taxdirected to ask the concurrence of the House.

the object desired by the gentleman from Ohio ation all the products of the sorghum, the maple,

without accomplishing a great deal more. So far and the beet.

TAX BILL.

as concerns Bibles, the provision can be made speMr. JOHNSON, of Pennsylvania. I am not The committee then resumed ils session. cific, and we have no objection to such a provis-* generally in favor of laxing every species of arti Mr. WHALEY. I move to aud, at the end of ion. The phrase "educational books" is, howcle we can lay our hands upon, buil must enter line four hundred and fifty-three, the following: ever, too broad. There is scarcely any book my protest against the discrimination attempted That section ninety-four of said act shall be further which in a certain sense may not be consirued to to be made in relieving from taxation an article amended by adding after the word “parties," where it be an educational book. Books used in theoof so extensive production as maple sugar. I occurs in the clause imposing a lax on mineral coals, as

logical schools, law schools, universities, &c., as cannot for the life of me see why a similar article,

follows:
And provided further, That no tax shall be imposed on

well as those adapted for the gentleman's library, the product of a plant grown und cultivated by mineral coal mined and used by manufacturers of salt in might be included under this designation. Such labor, should be laxed, while an article of this such manufacture.

is the breadth of the term that it might include a character, which is merely collected from the Mr. Chairman, I desire only to state to the com very large portion, perhaps the largest portion, of forests, and collected in great quantities, loo, at mittee that the manufacturers of salt now pay a the books published in this country or abroad. great profit, but to the destruction many times of license tax and a tax on barrels as well as a tax on

Mr. Cox. I am glad to have the support of umber not belonging to the parties collecting it, the sale, and that the manufacturers of sale in many the gentleman in favor of the idea which I have is relieved from laxation.

places, who use wood for fuel, instead of coal, pay altempted mainly to express. I will include the The gentleman from Vermont tells us it is only no such tax as this. The manufacturers who use words “class books or elementary books," or I used for confectionery purposes. But what of coal are compelled to pay a tax of five cents a ton will leave it to the construction of the Commisthat?, When gentlemen gei hold of ale and por upon the coal mined by them for the manufacture sioner of Internal Revenue, who has power to ter, which are used only as beverages, do they not of salt. It has already put the price of salt in construe the section. His idea is to save from tax them? And ale and porter are produced by || many places so high as to place the article beyond ta xation all books used for educational purposes. great labor, while the production of maple sugar the reach of the poor. I was informed by an hona When we use that expression we know what it yields largely in profits to those who collect ihe orable gentleman upon this floor yesterday that is. We do not mean books for libraries; we material. It seems to me the discrimination is salt is thirty-six dollars a barrel in Missouri, and mean only books which are intended for sehools, very unjust, because in some portions of the coun it is impossible for the salt manufacturers who academies, or colleges. I will use the phrase try we raise grain, and maple trees do not abound. use coal to compete with those who use wood, " class books" or any other the gentleman may Gentlemen are anxious io lux every article of which is not laxed. Now, salı is a necessary suggest. product. In this bill it is proposed to tax pe- | article, and one which the humblest families are Mr. HALE. I suggest that the gentleman from iroleum six cents per gallon, and when we gei to compelled to use, and this tax which I propose Ohio insert the words “educational or devotional that article the gentleman from Vermont will not to repeal really puts salt beyond the reach of the books." lell us it is an article of luxury, because it enters humblest classes in the Northwest.

Mr. COX. I have no objection to that, and I

ment.

will accept that as a modification of my amend think the great difficulty in this country is a lack Now, let me give the committee some facts in of education.

regard to this business. In 1863 and a portion of Mr. KASSON. Mr. Chairman, I think that Mr. MALLORY. I move to amend the sub 1864 the leading magazines of the country were any enlargement of the definition it is evident stitute by inserting “all other books used in all circulating to the extent of nearly five hundred will carry us into difficulty. Take devotional other places." In my anxiety to promote the thousand copies; but since the adoption of this books, for example. There is hardly a religious cause of education I wish to be esteemed more system of taxation, which makes the publishers book, or a book on a religious subject, that would catholic than the gentleman from Ohio, (Mr. Cox.] of magazines manufacturers, and imposes a tax of not be included under that denomination. Many | ! go for sweeping away all obstruction. I am five per cent. upon their earnings, the reduction of them are elegantly bound, and are sold exclu induced to do this almost by the possibility of in the number of copies of magazines published eively for gifts at Christmas and other occasions. the difficulty which the executors of the law will for distribution in ihis country is nearly two While the committee desire, with other gentlemen find in carrying out the provisions of the amend hundred thousand. Why? Because the pubof the House, to exempt those books which are ment proposed by the gentleman from Massa lishers have had to advance the price of the magreally necessary as a part of the general education chusetts. Who is to decide what books are edu azines to news dealers and news agents and subof the country, they do not think it safe to extend || cational, what would be used in colleges, and scribers, by reason of the advanced price of paper; it beyond the common schools of the country. what in academies?

by reason of the three per cent. tax on paper, and I am willing to accept so much of the gentle Mr. COX. I will answer the gentleman: the the tax on stereotypes and engravings; by reason man's amendment as refers to Bibles. I agree Commissioner of Internal Revenue.

of the income tax; and last and worst of all these with him on that. I congratulate him on his de Mr. MALLORY. You put into office in every taxes, by classifying them as manufacturers and sire to facilitate the reading of that Book. I trust district of the United States a man who has a very tuxing them as such. that with that exception the amendment will be limited education, and who, in some instances, One leading magazine in this country has had rejected, as it would lead us into extreme difficulty. knows hardly how to read and write, and set him its subscription list cut down thirty-five thousand

Mr. TOWNSEND. I am glad that the amend up as a censor of the books of this country, and since the 1st day of January; and if this system ment of the gentleman from Pennsylvania (Mr. empower him to decide what are properly educa of taxation goes on against the publishers of mag. Hale) has been accepted by the gentleman from tional books, and what are not. Now, I object azines and against American authors, it will not Ohio. In regard to what the gentleman on the to that policy. That is the very point in the case be long before we shall have no magazines worthy Committee of Ways and Means says, that the to which I object. What is to prevent the au of being read by an American public. The tax amendment of the gentleman from Ohio would thors and publishers of books, if ihey understand of five per cent. upon the gross receipts of the include an extensive nuinber of books, I will re that such books are to be exempt from taxation, publishers of magazines in this country did not ply that these books include but a small propor from printing upon the title-page of any work, || amount in 1863 to more than sixty-five thousand iion of the aggregate number of books ihai are " This book is intended for the use of schools dollars; yet the infliction of that iax, in addition published. I think that the language of the bill and academies?They may do it with his lo other taxes, has run the business down until is indefinite. It speaks of grammurs, geographies, tories, with works of poetry, or with any work many of the magazines are now struggling for and spelling-books. We all know that there are of literature; and yet the gentleman from Ohio existence; and I feel that it is unjust to thus burvarious elementary books.

says that these assessors, appointed by the Pres- den a business which has done so much in proThe CHAIRMAN. Does the gentleman move ident in the various districts, are to pass upon moting the best interests of the country. I am an amendment?

these books and say whether the author under proud of American authors, and I wish to do all Mr. TOWNSEND. I was going to move to stands the purpose for which he wrote the book, that I can, and to have this House do all that it sirike out the last word, but I have said all that or whether he himself does.

can, lo maintain the superiority of American ge] desiredo say.

Mr. COX. The gentleman utterly misrepresents nius, and of American contributors to American Mr. RICE, of Massachusetts. I propose to my view. My answer to him was that the Com literature. amend by inserting after" grammars” as follows: missioner of Internal Revenue, and not the as There is one class of contributors to our mag

Copy-books and school- books of the kinds commonly used sessor, decided; I never argued that these various azines which every man in Congress should be in common and primary schools, and all books printed ex assessors should decide upon bocks because the proud of, and those are our American wonen. clusively for the use of Sunday-schools.

title-page is printed so and so. When a question Some of the most elegant, cultivated, and refined I move it as a substitute for the amendment of arises as to what class a book belongs, whether women of the country, who are not blessed with the gentleman from Chio.

or not educational in the ordinary sense of the wealth, but who are blessed with that which is Mr. COX. I do not think that the gentleman term, il is left for decision to the Commissioner of better than wealth, genius, have contributed to from Massachusetts has improved the original Internal Revenue, I stand by the commillee. our magazines until they have placed them side amendment. There are a number of books upon Mr. MALLORY. I am not responsible for by side with the best productions of England. Let astronomy, botany, and kindred subjects, which what the committee does. I am moving my us maintain that position, and recognize in these are not included in the gentleman's amendment. amendment to the substitute of the gentleman American women the matrons of our American

Mr. RICE, of Massachuselis. My amend from Massachusetts. The learned gentleman at literature, and in our American authors of both ment covers all books used in common and pri- || the head of the Committee of Ways and Means sexes a class of authors possessing genius, inmary schools.

stands responsible for the action of the com telligence, and cultivation, whose productions are Mr. COX. Does the gentleman's expression mittee, and I have no doubt the chairman will sup calculated to elevate and refine the American peoof common or primary schools include academies port the proposition of my friend from Ohio if he ple. I would like to see those magazines and or colleges ?

finds thai the very learned and able man at the ihose books which are the productions of AmeriMr. RICE, of Massachusetts. I suppose not. head of the Revenue Bureau is to decide in all can authors free from taxation, and to place our

Mr. COX. Then suppose you insert acade cases, as censor of the press, what books are American authors, male and female, upon the mies and colleges.

adapted for literary purposes, what for educa highest pinnacle of literary fame to which their Mr. KASSON. Will the gentleman let me tional purposes, and what the character of every genius entitles them. The permanency of our make a sugyestion? book is.

republican form of Government depends mainly Mr. COX. Certainly.

Mr. MORRILL. Upon the part of the com upon the intelligence of the people.' To be intelMr. KASSON. When the subject was up in | mittee, I will say that I propose to move to strike ligent, they must be educated; and the best and committee we understood that the proposition of out all that.

cheapest way to educate them is to encourage the the gentleman from Ohio would really include Mr. MALLORY. Let me put in what I have printing of books and magazines, and removing from three fourthis to four fifths of the irade car indicated, and that will strike it all out. I insist all obstacles in the way of a general circulation. ried on in the country. We do not think it safe upon my amendment.

In my opinion, had the great mass of the southto make so broad an exception.

The CHAIRMAN. Will the gentleman again ern people possessed the same amount of intelliMr. COX. Mr. Chairman, I adopt the prin- | indicate what his amendment is?

gence, and ibeir education been equal to the northciple of the committee, and I want it to be carried Mr. MALLORY. I want to include all other ern people, this rebellion would never have been out, and that is to save education from taxation, books used in all other places. I do not want to inaugurated, and our common country would have whether in the common school, academy, or col include books used in certain cases and not include been spared the ravages and desolations of war. lege. The suggestion of the committee here is others.

[Here the hammer fell.] to limit, not to exempt, these most valuable pub Mr. INGERSOLL. Ig an amendment to the Mr. PRUYN. Is debate exhausted? lications in respect to academies and colleges. | original amendment in order?

The CHAIRMAN. It is not, if the gentleAnd I think the House ought to come up and

The CHAIRMAN. It is.

man wishes to oppose the amendment. sustain that view of it. They exempt other ar Mr. INGERSOLL. I move then to amend the Mr. PRUYN. No, sir; I am in favor of the ticles of manufacture. They exempted to-day original amendment by inserting after the word amendment of the gentleman from Ilinois. nine million pounds of maple sugar in one State, "books" the words “and all other printed books Mr. INGERSOLL. I hope every other genbecause it was a home manufacture. Now this and magazines, the production of American au tleman is. thing is far more important in every sense of the

thors."

I desire to call the especial attention of Mr. KASSON. Before the vote is taken, i word than your maple sugar-to the young mind. this committee and of the Committee of Ways want to understand distinctly from the gentleman (Laughter.] The gentleman from lowa accepts and Means to one branch of the publishing busi from Illinois (Mr. INGERSOLL) if this is, in point my amendment as to Bibles. I would like to ness in the United States, and that is the publica of fact, a proposition to levy no lax on any kind know why the committee do not report on Bibles. tion of magazines. And I desire this Committee of books whatever produced in this country?

Mr. KÁSSON. We expected opposition on of the Whole to determine whether the Govern Mr. INGERSOLL. Yes, sir; so far as Amerithat point. [Laughter.]

ment, by this system of taxation, receives suffi can authors are concerned. Mr. COX." I want to make Bibles cheap in the cient revenue lo compensate for the burdens im Mr. KASSON. Well, sir, I want that the vote State of lowa, and I want an educational system | posed upon publishers and the evils inflicted on shall be given understandingly on this subject. established throughout the whole land so that the authors.

Mr. INGERSOLL. So do l. Bible may be appreciated; and if the committee Mr. MALLORY. It does not.

Mr. KASSON. There are books selling as will assist me we will make it so broad and ex Mr. INGERSOLL. I say it does not. Well higli as from ten to forty dollars apiece, cultivate tensive there will be no tax upon cducation. Il said by the gentleman from Kentucky.

ing the luxurious habits of the country, appeal

[merged small][ocr errors]

ing to the luxury of the country, and as capable Mr. RICE, of Massachusetts. I withdraw it. The question being upon the substitute of Mr.
of taxation as the article of tobacco or whisky. Mr. ARNOLD. I move to amend the amend ARNOLD for the amendment of Mr. Cox, it was
For my part, I am disposed to favor legitimately ment of the gentleman from Ohio by striking out not agreed to; there being, on a division-ayes
American literature, alihough I have not been in the words arithmetics, spelling-books, geograph- || twenty-two, noes not counted.
spired from the same admirable source as the gen ies, grammars, and primary books of the kinds Mr. INGERSOLL moved to amend the amend-
tleman from Mlinois. (Laughter.)

usually taught in common and primary schools, ment by adding " and magazines.
Mr. INGERSOLL. I regret that you have and all books printed by religious societies ex The amendment was not agreed to; there be-
not been.

clusively for the use of Sunday-schools," and in- || ing, on a division-ayes twenty-three, noes not Mr. KASSON. Still, I am bound to object to serting in lieu thereof the words “books and mag counted. this proposition from the fact that it is altogether | azines,” so that it will read:

The question recurred on Mr. Cox's amendtoo sweeping, and would exempt a great deal of Provided, That books and magazines shall be exempt ment. the wealih and luxury of the country from its from any duty or tax, &c.

Mr. HALE. I move to amend, as follows: legitimale share of laxation. I trust that the sub Mr. COX. Is that amendment in order?

Strike out all after that," in line four hundred and ject will be passed over now, and considered at The CHAIRMAN. It is not, unless offered in thirty-seven to “shall” in line four bundred and forty-one some other portion of the bill. the nature of a substitute.

and insert, “and all books intended for educational or Mr. COX.

devotional purposes." Before the gentleman from Iowa Mr. ARNOLD. I offer it as a substitute for the is through, I desire to ask him a question. amendment of the gentleman from Ohio. I am in

The amendment was disagreed to. The CHAIRMAN. Debate on the subject is favor of the amendment of the gentleman from

Mr. ARNOLD moved to insert the words utterly exhausted.

Ohio, if I cannot procure the adoption of this sub- \ "prayer-books, hymn-books, and psalm-books.” Mr. MALLORY. I should think so. stitute. My proposition is to repeal all taxes upon

Mr. COX. I accept the amendment of the genMr. PRUYN. I trust the gentleman from Il books and magazines, not only Bibles and school

tleman from Illinois. linois will strike out of his amendment the words books, but all others. We get very little revenue

Mr. SPALDING moved to add " and all mate“printed books,” and let it apply to magazines from that source. I understand that the amount

rials used in the manufacture of printing paper. alone. of the tax derived from books and magazines is

The amendment was disagreed to. Mr. INGERSOLL. Oh, no. less than fifty thousand dollars. I submit that the

Mr. ROSS. I move to add, “and all DemoThe question was taken on Mr. INGERSOLL'S entire lax upon books and magazines should be

cratic papers.

(Laughter.) amendment, and it was rejected. repealed, and that they should be entirely free.

Mr. COX. I have no objection to have the

Democratic party connected with the Bible at any Mr. GARFIELD. I move to amend the amend. || That is what I propose by my amendment.

time. ment of the gentleman from Ohio by inserting

am opposed to the substitute of “Bibles, Testaments, or volumes consisting only the gentleman from Illinois,

as I was to the amend

The amendment was disagreed to. of parts of either.” What calls my attention par ment of the gentleman from Kentucky. The effect

Mr. COX. My amendment as it has been modticularly to this is the fact that there is a society of both is to break down the amendment which

ifiéd is as follows: in the city of New York which for the last seven I offer. I propose to exempt from taxation these In line four hundred and thirty-seven, after the word or eight years has been carrying on the work of necessaries in education, while the gentleman pro

"mhat,” insert, “* Bibles and Testaments, or volumes con

sisting only or parts of either; prayer-books, hymn-books, translating the books of the Old and New Testa poses to exempt what I consider the luxuries of

and psalm-books, and other books printed exclusively as ments, and publishing a volume at a time, till there literature, for which we ought to pay. That is educational books." are now some torty or fifty publications, some the distinction which I make. I hope that the Mr. HOLMAN. I move to add the words, consisting of one book of the Old Testament, some House will vole down all these other propositions,

"the price of which may not be more than two of two or more books, and some of the whole of and will adopt my amendment.

dollars

per

volume.' the New Testament.

Mr. BROWN, of Wisconsin. In order to say Mr. ANCONA. Put it a little higher. Mr. COX. I have no objection to that. Iac a few words on this subject, I move, pro forma, Mr. HOLMAN. I will say three dollars per cept the modification, to amend the amendment of the gentleman from

volume, then. Mr. BROOKS. Mr. Chairman, I do not see Ohio by striking out the last word.

The amendment was disagreed to. any reason why we should distinguish belween I favor the amendment offered by the gentle Mr. MORRILL. I move to strike out the any particular class of publications. There are man from Illinois. I believe that in a country | words, “ and other books printed exclusively as books, not printed by Sunday-school or Bible where the basis of our Government is the intelli

educational books." societies, that are full of religious sentiments and gence of the people we ought not to tax knowl The committee divided, and there were-ayes religious ideus. I hold that this tax on literature | edge. The various States are encouraging the 44, noes 13; no quorum voting. is unworthy of the age. If honorable gentlemen | formation of libraries in each school district; our The CHAIRMAN ordered tellers, and apwould direct their aliention to the appropriation people in various localities are uniting for the

pointed Messrs. HOOPER and Cox. bills that are passed without discussion they would purpose of forming circulating libraries. We are

The committee again divided, and the tellers find that it costs us three times more every year taxing the people of the United States 10-day for

reported—ayes 61, noes 31. to take the parallax of Mars, to triangulate the the publication of congressional documents, 10 So the amendment was agreed to. Pleiades, and calculate the stars for 1880, than the | gether with Patent Office reports, agricultural The question then recurred on Mr. Cox's amount of the revenue which we get from this reports, &c. Our only justification for appro amendment as amended, and it was disagreed to. tax on books. I hope that this whole tax on priating the public moneys in this way is thai we Mr. MORRILL, I move the following amendknowledge will be struck out. We are unwill ihus promote the dissemination of knowledge. ing to impose the tax on maple sugar, a luxury | Yet, while with the one hand we take money

Strike out the words," and in any case of doubt or diswhich everybody can do without, on sorghum from the public Treasury for the purpose of prini pure as to what shall be exempt from duty under this act, or molasses, which everybody cun do without; | ing and circulating these books, we with the other ihe decision of the Commissioner of Internal Revente, apand yet we propose to hold on to a tax on books, are taxing, and thus repressing, private enterprise

proved by the Secretary of the Treasury, shall be final and a tax on intelligence, and to throw ourselves in in the same direction. I believe, Mr. Chairman,

conclusive.” the face and eyes of all the literalure of the coun that no species of knowledge should be taxed.

The amendment was agreed to. try. I have not the courage to face the denuncia Our object should be to encourage by our legis

Mr. KASSON. I ask that that part of the paration which, in my judgment, will come down on lation everything that conduces to the intelligence | graph which reads, “ by striking from the paraus from all the writers, all the litterateurs, if, after of the people.

graph relating to photographs the words being all this, we persist in the enforcement of this tax. Thope that the substitute proposed by the gentle- copies of engravings or works of arı, or,'" shall I repeal, Mr. Chairman, that the distinction man from Illinois will be adopted. I withdraw

be reserved for the consideration of the Committee taken between religious and other books is not a my amendment.

of Ways and Means. The language is thought proper distinction. The exemption of the pub Mr. MORRILL. For the purpose of termi

to be too broad. lications of certain religious societies is not a rea 'nating debate on this paragraph, I'move that the

There was no objection, and it was agreed to sonable exemption. There are books just as re committee rise.

accordingly, ligious, and doing as much or more good, that are The motion was agreed to.

Mr. A. MYERS. I move the following: printed by ordinary publishing houses, and that So the committee rose; and the Speaker having On coal illuminating oil, refined, and naplitha, benzine, are not proposed to be exempted. I hope that the resumed the chair, Mr. POMEROY reported that

and benzole produced by the distillation of coal, asphalcommittee will not insist upon this tax which it the Committee of the Whole on the state of the

tum, shale, peat, petroleum, or rock-oil, and all other bitu

minous substances used for like purposes, a duty or ten is the policy of the people of all countries of Union, having had under consideration as a spe cents per gallou: Provided, That such oil, refined and proGermany, of England, and France-to do away cial order the tax bill, had come lo no resolution

duced by the distillation of coal, asphalliin, or shale, exwith as much as possible. I hope we will strike thereon.

clusively, shall be subject to pay a duty of five cents per out of the bill this tax on books and magazines, Mr. MORRILL. I move that when the Com

gallon, anything to the contrary notwithstanding : And pro

vided further, That distillers of coal-oil or naphtha, henand impose it on other articles on which the peo mittee of the Whole on the state of the Union re zine, or benzole, shall be subject to all the provisions of ple are more willing to pay il.

sumes the consideration of the tax bill, all debate law applicable to distillers of spirits, with regard to licenses, The CHAIRMAN. 'The question now is on upon the paragraph under consideration be term

bonds, returns, assessments, liens, penalties, drawbacks,

and all other provisions designed for the purpose of ascerthe amendment proposed by the gentleman from inated in one half minute.

taining the quantity distilleri, and securing the payment of Kentucky (Mr. MALLORY] to the substitute pro The motion was agreed to.

duries, so far as the same may, in the judgment of the Composed by the gentleman from Massachusetts, Mr. Mr. MORRILL. I move that the House again mmissioner of Internal Revenue, and under regulations preRice.) resolve itself into the Committee of the Whole on

scribed by him, be deemed necessary for that purpose: And Mr. COX. Is debate exhausted on that?

provided also, That naphiha of specific gravily exceeding the state of the Union to resume the considera

eighty degrees, according to Baume's hydrometer, and of The CHAIRMAN. Il is. tion of the tax bill.

the kind usually known as gasoline, shall be subject to a The question was taken, and Mr. Mallory's The motion was agreed to; and the House ac tax of live per cent. ad ralorem. amendnient was rejected.

cordingly resolved itself into the Committee of Mr. MORRILL. I make the point of order Mr. RICE, of Massachusetts. Is it in order the Whole on the state of the Union, (Mr. Pom. that the amendment is not germane. for me to withdraw my amendment?

EROY in the chair,) and resumed the considera The CHAIRMAN. The Chair overrules the The CHAIRMAN. It is, tion of the special order, the lax bill.

point of order.

ment:

now.

Mr. A. MYERS. Is debate in order?

precious stones, and imitations thereof, and all other jewThe CHAIRMAN. It is not.

elry the word "len," and inserting in lieu thereof the The amendment was disagreed to.

word “five." Mr. THAYER. I move to amend by insert The clause of the tax bill thus proposed to be ing the words “ Bibles, prayer-books;" so that it

amended is as follows: will read:

On all diamonds, emeralds, precious stones, and imitaProrided, That Bibles, prayer-books, arithmetics, spell

tions thereof, and all other jewelry, a duty of ten per cent. ing books, geographies, grammars, and primary books of

ad valorem, &c. the kinds usually caught in common and primary schools, Mr. HOLMAN. I suppose the effect of that and all books printed by religious societies exclusively for will be to reduce the amount of duties. the use or Sunday-schools, shall be exempt from any duty or tax, anything io the contrary notwithstanding.

Mr. MORRILL. Nominally; but, in the Mr. KASSON. That has been done.

opinion of the Committee of Ways and Means, Mr. THAYER. It was voted down.

it will actually increase the duties. Mr. MORRILL. I ask the gentleman to mod

Mr. HOLMAN. It is an actual reduction of ify his amendment so as to read “ Bibles or Tes

one half,

Mr. MORRILL. From the manner in which taments, or parts of either.Mr. THAYER. I cannot accept that.

the law is now administered, there is a diversity Mr. Cox. I move to insert after "primary, || and there is as much fraud as in the inanufacture

of opinion as to what the tax really applies to, schools" the words “academies and colleges. The CHAIRMAN. The amendment is not in

of cigars. order.

The amendment was agreed to.

Mr. MORRILL, Lines five hundred and Mr. THAYER. I modify my amendment so as to insert after “Bibles" the word "Testa

fourteen to five hundred and seventeen, inclumenis.

sive, read as follows: • Mr. GARFIELD. I move to amend the amend By striking out of said section the several paragraphs

from the words "on cavendish, plug, twist," down to the ment of the gentleman from Pennsylvania (Mr.

words "exclusive of the tax," inclusive, ind inserting in THAYER) by inserting after the word “ Testa lieu thereof the following. ments" The words " or volumes consisting of

That relates to several sections of the original only paris thereof."

bill relating to the tax on tobacco, cigars, &c. The question being put, and no quorum voting

In order that it may include a further portion of The CHAIRMAN ordered tellers; and ap

the bill, I move to amend the clause by striking pointed Messrs. GARFIELD, and STEELE of New

out the words “ down to the words exclusive Jersey.

of the tax,'inclusive,"and inserting in lieu thereof The committee divided; and the tellers reported

the words “down to and including the words -ayes sixty-seven, noes not counted.

"and the other to the United States." The first So the amendment to the amendment was

amendment did not include as much of the bill as agreed to.

was intended to be stricken out. The question recurring upon the amendment The amendment was agreed to, as amended, and no quorum voting

Mr. A. W.CLARK. In the bill to which these Mr. HOLMAN demanded tellers.

amendments are being made there is the following Tellers were ordered; and Messrs. Thayer and

clause: HOLMAN were appointed.

On steam engines, including locomotive and marine enThe committee divided; and the tellers reported gines, a duty of three per cent. ad valorem. -ayes 60, noes 22; no quorum voting.

This bill, in lines four hundred and sixty-one Mr. HOLMAN. Rather than break up the and four hundred and sixty-two, proposes lo committee, I withdraw the demand for a division.

amend that by inserting after the words“ steam So the amendment as amended was agreed 10.

engines" the words “exclusive of the boiler, in Mr. MORRILL. I move to amend by strik

case a duty has been paid thereon." I move to ing out of ime four hundred and thirty-nine the

amend that so that the clause in the tax bill shall words “ usually taughe" and inserting in lieu

read as follows: thereof the word " used;" so that the clause shall

On steam engines, including locomotive and marine enread, “and primary books of the kinds used in gines, with their boilers, a duty of three per cent. ad vacommon and primary schools."

lorem. The amendment was agreed to.

Mr. Chairman, under the present law steam Mr. MORRILL. I move to amend the same engines are charged three per cent., but their boilclause by striking out the word "primary' ers, not being included, are charged five per cent. where it first occurs and inserting in lieu thereof || I understand that the Committee of Ways and the word "school."

Means are willing to accept this amendment, which The amendment was agreed to.

allows the whole to go at three per cent. Mr. GARFIELD. I move to amend by in derstood the committee to concur with me that serting after the sentence “ shall be exempltioin this amendment ought to be made. any duty or tax, anything to the contrary not Mr. MORRILL. I am not sure about that. withstanding," the following proviso:

The subject has not been acted on by the ComProvided further, That this exemption shall not apply to mittee of Ways and Means, and I think that this any volume wlicii is valued at more than two dollars. amendment changes the law so as to reduce the The amendment was agreed to.

tax. There is no objection to relieving the article Mr. COX. I now move to amend by inserting from a double tax, but the object of this bill is in line four hundred and thirty-nine, after the || mainly to increase the revenue. words "in common and primary schools,” the Mr.A.W.CLARK. I think that if the House words " academies and colleges.

will give me one moment's attention not a single The amendment was not agreed to.

member will vote against my amendment. The Mr. TOWNSEND. In order to carry out the || present law provides that steam engines, includaniendment of the gentleman from Vermont (Mr. ing locomotives and marine engines,

shall pay a MORRILL) in the last sentence amended on his duty of three per cent. ad valorem. Nothing is motion by striking out the word "primary"be said there about boilers. The manufacturer of a fore “ books," I move to amend by striking out locomotive, including, of course, a boiler, has to the words "and primary" before“ schools;” so take it apart to ascertain the weight of the boiler, as to make the sentence read, "and school books that it may be taxed separately, being included used in common schools."

among “other manufactures. The Committee The amendment was not agreed to.

of Ways and Means tell me that they considered Mr. MORRILL. Line four hundred and fifty- | the boiler an essential part of the locomotive, and four is as follows:

had no idea that the law would be so construed On wrought iron, railroad chairs, and railroad and boat as to impose a separate tax upon it; but the Comspikes, five dollars per ton.

missioner of Internal Revenue has seen fit to make I move to amend the same by striking out the that construction, and now the manufacturers ask words “ wrought iron” and inserting after the || that the boiler and locomotive shall be put upon word “spikes" the words “made of wrought a par, and that a higher tax shall pot be demanded iron," and by striking out the comma after the on the boiler than is imposed on the engine, which word "chairs."

is a much more highly finished article than the The amendment was agreed to.

boiler. Mr. MORRILL. I move to amend on page Mr. GANSON. The Commissioner of Inter22 by inserting after line five hundred and thir nal Revenue has published a decision the result teen the words:

of which is to impose a double tax upon boilers. By striking out, in the paragraph relating to diamonds, That is unjust and ought to be remedied, and I

have no doubt that the Committee of Ways and Means will concur in the amendment on examination.

Mr. MALLORY. I suggest to the gentleman from New York (Mr. A. W. CLARK] that he should raise the tax on engines to five per cent.

Mr. A. W.CLARK. My object is to have the tax on engines and boilers equal.

Mr. MÄLLORY. Well, do it in that way; increase the tax on engines.

Mr. MORRILL. The bill as proposed by the Committee of Ways and Means will avoid the very double tax of which the gentleman from New York (Mr. Ganson) complains. We do not propose to levy a tax upon a boiler that has been once taxed. It has been done heretofore, under a construction given to the law by the Commissioner of Internal Revenue.

Mr. A. W. CLARK. I cannot see that the amendment proposed by the Committee of Ways and Means at all obviales the difficulty. Under the construction of the Commissioner of Internal Revenue of the present law, the manufacturer is put to great trouble and expense, after his machinery is completed, to ascertain the exact value of the boiler. He has to take the whole thing to pieces and weigh it, and then he has to pay five per cent. on the boilers while he only pays three per cent, on the engine.

Mr. STEVENS. My only objection to this amendment is that the lax ought to be five per cent, instead of three. We are raising duties

Mr. A. W. CLARK. If the Committee of Ways and Means propose an increase, I am willing that the boilers shall pay the same amount as the locomotive.

Mr. STEVENS. Your amendment reduces it to three per cent.

Mr. A. W. CLARK. It reduces it to the same amount that is paid on engines.

Mr. HOOPER. I would suggest to the gentleman from New York that he change his amendment so as to move to insert after“steam engines" the words " and steam boilers." I think that will reach his object.

Mr. A. W. CLARK. I accept that as a modification of my amendment. The main difficulty is that boilers are not now inserted among the articles manufactured, but are included by the Commissioner of Internal Revenue among other manufactured articles and taxed five per cent. What we propose is that the boiler shall pay the same duty as the locomotive does.

Mr. HOOPER. The amendment which I propose is to strike out the words "exclusive of the boiler, in case a duty has been paid thereon," and insert in lieu thereof the words “steam boilers.'

Mr. A. W. CLARK. I accept the amend

Mr. STEVENS. Then I move to amend by making the duty of three per cent. five per cent.

Mr. A. W. CLARK.' I ask the gentleman from Pennsylvania if that increases the duty on steam engines.

Mr. STEVENS. On all manufactures.

Mr. A. W. CLARK. I have no objection to that. My object was that boilers and steam engines should pay the same duty.

Mr. STEVENS. The object was right. The construction of the Commissioner was not such as the Committee of Ways and Means supposed it would be.

Mr. KASSON. Mr. Chairman, with the approval of my colleagues of the Committee of Ways and Means, I suggest that the few lines relating to iron and to steam engines be passed over until to-morrow, that the Committee of Ways and Means may adjust the matter.

There being no objection, the paragraph was passed over informally.

Mr. SPALDING. I move that the committee do now rise.

The motion was agreed to.

So the committee rose; and the Speaker having resumed the chair, Mr. POMEROY reported that the Committee of ihe Whole on the state of the Union had had under consideration, as a special order, the lax bill, and bad come to no conclusion thereon.

MAIL SERVICE TO CHINA. Mr. COLE, of California. I ask unanimous consent to have taken from the Speaker's table

I un

ment.

« ΠροηγούμενηΣυνέχεια »