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Mining, as I have said, is a different business from all others. You cannot carry on mining alone. There was a time in California when a man could start out with pick and shovel and pan. But that time has passed, and it may be forever. You cannot carry on mining alone, at least you cannot carry it on alone successfully on the Pacific slope. What if you make thousands or hundreds of thousands if you are the loser when the balance is struck? I will say that the vast majority of those who carry on the business of mining find their aggregate expenses exceed their aggregate receipts.

As to coal lands in California, while there have been some operations, in nine cases out of ten they have failed. They have to go very deep; the veins are very thin and narrow, and the coal of very poor quality. You have imposed upon them a tax of twenty dollars an acre for the coal lands, which they have to explore at great expense to know whether the lands are underlaid with coal. While I do not wish to misrepresent the mining interest in the least, and while I desire that every productive industry shall be taxed as nearly equally, fairly, and equitably as possible to maintain this Government, I do say that a tax of ten dollars as provided in this bill will be a great wrong, an absolute wrong. The gross receipts cannot be the measure of the taxation the mining interests can bear. I do hope that the motion of the gentleman from Pennsylvania will prevail, and that the section will be stricken out, and I do it with no purpose to escape any just responsibility in the proportioning of the public debt.

[Here the hammer fell.]

Mr. BLAINE. I do not think the amendment of the gentleman from Pennsylvania, from the Pittsburg district, ought to prevail.

I think that during the whole progress of this bill, with all due respect to the gentleman from Pennsylvania and the gentleman from California, I have seen no motion made more groundless than this. We place a tax upon every trade and calling we can find out, and I undertake to say that it is a fact that the miners, whether in the Pennsylvania coal mines or in the California gold mines, are infinitely better able to pay taxes than the builders, contractors, lawyers, physicians, and surgeons. It is especially provided that there shall not be a tax unless the receipts exceed $1,000 per annum, and then the tax is only ten dollars. Mr. CULLOM. Suppose you insert the words "who shall be proprietors.

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Mr. BLAINE. That raises the question who are proprietors. That gets up a difficulty between those who own the coal lands and those who lease them.

gold mines of California; and I only wonder that the tax upon them has not been increased.

Mr. McRUER. I wish to say, in reply to the gentleman from Maine, [Mr. BLAINE,] that there is not a single tax in this whole bill analogous to this. This is a direct tax upon the labor employed in producing the raw material.

Mr. BLAINE. What is the tax upon cotton? Mr. McRUER. This is a tax on the gold.. There is a tax on cotton; but I beg leave to say that with these two exceptions there is not a tax imposed on any product of labor, being the raw material. Cotton is an exception to all the other agricultural products of the country, and this is an exception, as it taxes the labor employed in producing the raw material. [Here the hammer fell.]

Mr. KELLEY. I feel that there is not a gentleman in the House who, if he properly understands this subject, will vote for this amendment. The tax proposed is a direct tax upon wages and labor, at least so far as Pennsylvania is concerned.

Mr. BLAINE. The gentleman will allow me to correct him. This refers to every person, firm, or company who shall employ others in the business."

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Mr. KELLEY. I was coming to that. The miner, being a skilled hand, who employs an unskilled laborer to assist him, is to pay a tax first upon the wages, and next, should he reach the point of an income, on his income. nineteen cases out of twenty, if not in ninetynine out of one hundred, you will make him pay ten dollars on his earnings. I do not want to exclude any mau from taxation who owns or rents a mine, or works it as a capitalist; I simply want to guard the laboring men in our mines from having to pay, first, a tax of ten dollars for the privilege of laboring there, and then an income tax.

Mr. MORRILL. If the gentleman will withdraw his amendment, I will renew it.

Mr. BLAINE. I withdraw it.

Mr. MORRILL. I renew the amendment. Sir, it is not my purpose to advocate any tax in this bill that does not appear to my judgment to be just. I think that if we are to make any exemptions it would not be just for us to do it on this subject of mining. There have been more favors distributed in this bill to the interests of miners than to any other class whatever. We propose entirely to exempt such raw materials as lead and copper and iron and zinc and tin and gold, &c., from any tax, and if we are to derive anything at all from these various interests it must be by levying a special tax in this way.

Now, let us see whether the laborer is more oppressed in this business than in any other. It Mr. CULLOM. Say then "the proprietor deny it. I say that when you come to the manuor lessee."

Mr. BLAINE. Let me make a motion to strike out.

The CHAIRMAN. No amendment is now in order.

Mr. MORRILL. I withdraw my amend

ment.

Mr. BIDWELL. I will withdraw my amendment also, and accept the amendment of the gentleman from Maine.

Mr. BLAINE. I move to strike out in line thirteen hundred and ninety-three the words "from his mine;" so that it shall read:

Provided, That this shall not apply to any miner whose receipts shall not exceed annually $1,000.

Mr. MOORHEAD. What does the gentleman mean by receipts amounting to $1,000, when a man employs two or three men whom he has to pay?

Mr. BLAINE. That would not be included in his receipts.

Mr. MOORHEAD. I think it would. I think a man employing two or three men would be taxed under this section.

Mr. BLAINE. So would a builder or contractor. I repeat that you cannot well go back|| and relieve every other trade, calling, and business, and I do not believe that there is any class so well able to pay a tax as the miners in the coal mines of Pennsylvania or in the

facture of boots or shoes, or to the carpenter, or blacksmith, or tailor, we do not employ the same terms we do in this paragraph; we do not say that he shall only be taxed if he employs others, but we say that if he manufactures goods or articles exceeding $1,000, even if he employ only his own family, he shall be taxed. I must say that this attempt to get an exemption for miners strikes me as being uncalled for. These men are engaged in, perhaps, a business the most profitable in the country. We find all over the country that men are anxious to obtain investments in enterprises of this sort, and the wages paid to those employed are higher than hardly any other kind of business will allow.

Mr. KELLEY. A single suggestion. I am as anxious as the gentleman can be that the proprietors of mines shall be taxed. I want the same thing that he does.

Mr. MORRILL. I cannot yield to the gentleman for a speech. He will have his chance hereafter.

Now, I think that this will present itself to the House as a legitimate subject for a special tax, and I agree with my friend from Maine [Mr. BLAINE] that if this tax is abandoned we ought to abandon many others. I trust we shall not abandon it. I withdraw the amendment.

Mr. SCHENCK. I renew it. It strikes me that there is an attempt to make an invidious

distinction between this class of proprietors and others in relieving them from taxation. The committee has been careful to define the character and description of the persons who should constitute miners, and thus, it appears to me, they remove, by doing so, such objec tions as that which is made to this system of taxation of that particular class.

There might be some objection if it was simply proposed to tax every miner ten dol lars. But as the paragraph goes on to define that no person shall be held to be a miner except one who employs others, for the life of me I cannot see the distinction between the man so employed because he also employs others and a carpenter who builds a scaffold and undertakes to construct a house. It is said that a miner employs another to work for him and works himself with him, and is as much a laboring man as the one he employs; and therefore this is but taxing labor.

So does a carpenter. A carpenter, in our portion of the country at least, whatever may be the case in other parts of the country, climbs a scaffold and nails boards or shingles on a building in company with one or more journeymen or apprentices whom he employs, and therefore he is in precisely the same category as the description of persons in this paragraph called "miners."

The object is to reach the contractor, as it were. The man may or may not work himself, but he employs others to work for him, and thus induces capital to be employed in the business, out of the profits of which he is to pay those he employs. Now, unless the gentleman can draw a distinction between the man who mounts toward heaven and the man who goes down in the other direction, then I cannot understand why the miner in the shaft should be relieved from this tax any more than the carpenter on the scaffold or ladder.

By reference to paragraph thirty-one, it will be found that every manufacturer is required to pay a special tax of ten dollars. Who is the manufacturer? He may be a shoe-maker or a blacksmith, who works on his bench or at his forge, and has no apprentice or journeyman in his employ or person employed with him to be paid out of the proceeds of the capital he has invested in the business and his labor. If he be a sole laborer you define him to be a manufacturer and compel him to pay a tax.

Mr. HOOPER, of Massachusetts. What is the effect if the employer employs the men and cach is taxed as a manufacturer?

Mr. SCHENCK. We do not propose to tax the hands, but the man who employs them. What I speak of is the attempt to make a differ ence in principle between the man who employs hands and works with them and the man who employs hands but does not work with them. In the western country most of our manufac turers, our shoe-makers, carpenters, and blacksmiths work with the hands they employ. While we place no tax upon the laborer himself by the definition here, we impose it upon the man who invests capital along with his labor.

Mr. HOTCHKISS. I move to amend this paragraph by adding to it the following: Nor to laborers actually working at mining in the employ of another.

The CHAIRMAN. That amendment is not in order at this time, not being germane to the pending amendment.

Mr. HOTCHKISS. I understand there will be no objection to it.

The CHAIRMAN. Still it is not in order at this time. The pending question is upon the amendment of the gentleman from Ohio, [Mr. SCHENCK.]

Mr. HOOPER, of Massachusetts. I rise to oppose that amendment. I think the commit tee misunderstands the objection that is raised to this paragraph as it now stands. When it was introduced last year, it was expressly understood that it should not apply to the working miner, to the laborer who worked in the mine, but only to the proprietor of the mine. And it was thought then that sufficient provis

ion had been made in the law to guard against any misconstruction of it.

I hold here in my hand a petition from some fifty laboring miners, who state that the tax of ten dollars is imposed upon them, because by the custom of mining coal it is usual for a miner to have with him a laborer, the miner being paid so much a ton for the coal he raises, out of which he pays the laborer. The assessor claims that the miner employs others, and charges him with the tax of ten dollars.

Now, if this paragraph shall be stricken out, and I may be allowed to go back to the paragraph imposing a tax upon manufacturers, I would propose an amendment there which should include miners who are by this paragraph intended to be taxed. In no case is the journeyman in any manufactory taxed. There may be cases where a man carrying on business alone pays tax as a manufacturer; but when he extends his business and employs others, those whom he employs are not required to pay tax as manufacturers. By no part of this bill except this section are workmen required to pay the tax.

After all, Mr. Chairman, the whole tax derived from this source is scarcely worth the time we have consumed in its discussion; for the total amount raised in this way throughout the country does not reach $4,000.

Mr. MORRILL. That has been in consequence of an imperfect_administration of the law, and the returns, I think, of 1864, were only for part of the year. This year the tax will amount to much more.

Mr. Chairman, for the purpose of terminating debate on this paragraph I move that the committee rise.

The motion was agreed to.

So the committee rose; and the Speaker having resumed the chair, Mr. DAWES reported that the Committee of the Whole on the state of the Union had had under consideration the Union generally, and particularly the special order, being bill of the House No. 513, to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof, and had come to no resolution thereon.

REORGANIZATION OF THE ARMY.

The SPEAKER, by unanimous consent, laid before the House the following message from the President of the United States:

EXECUTIVE MANSION, WASHINGTON, May 17, 1866. SIR: I have the honor to submit herewith a communication from the Secretary of War, inclosing one from the Lieutenant General, relative to the necessity for legislation upon the subject of the Army.

ANDREW JOHNSON.

Hon. SCHUYLER COLFAX,

Speaker of the House of Representatives. Mr. SCHENCK. I move that this message, with the accompanying documents, be referred to the Committee on Military Affairs, and be ordered to be printed.

I ask

The motion was agreed to. Mr. HOOPER, of Massachusetts. that the letter of General Grant be read. The SPEAKER. If there be no objection, the communication of the Lieutenant General will be read.

There was no objection, and the Clerk read as follows:

HEADQUARTERS ARMIES OF THE UNITED STATES, WASHINGTON, D. C., May 16, 1866. SIR: In view of the long delay in the lower House of Congress in agreeing upon a plan of reorganization of the Army suitable to our present requirements, and the urgent necessity for early action, I am induced to present the matter to you officially, and to ask the attention of Congress to it, believing that when they have the matter fairly before them they will do what should be done speedily.

At the present time settlements are springing up with unusual rapidity in the district of country between the Missouri river and the Pacific ocean, where. heretofore the Indian was left in undisputed possession. Emigrants are pushing to those settlements and to the gold fields of the Rocky mountains by every

available highway. The people flocking to those regions are citizens of the United States and are entitled to the protection of the Government. They are developing the resources of the country to its great advantage, thus making it the interest as well as duty to give them military protection. This makes a much greater force west of the Mississippi necessary than was ever heretofore required.

A small military force is required in all the States heretofore in rebellion, and it cannot be foreseen that this force will not be required for some time to come. It is to be hoped that this force will not be necessary to enforce the laws, either State or national; but the difference of sentiment engendered by the great war which has raged for four years will make the presence of a military force necessary to give a feeling of security to the people. All classes disposed to obey the

laws of the country will feel this alike. To maintain

order the Government has been compelled to retain volunteers. All white volunteers have become dissatisfied and claim that the contract with them has been violated by retaining them after the war was over. By reason of dissatisfaction they are no longer of use, and might as well be discharged at once, every one now remaining in service. The colored volunteer has equal right to claim his discharge, but as yet he has not done so. How long will existing laws authorize the retention of this force, even if they are content to remain?

The United States Senate passed promptly a bill for the reorganization of the Army, which, in my opinion, is as free from objection as any great measure could possibly be, and which would supply the minimum requisite force. It gives but a few thousand additional men over the present organization, but gives a large number of additional battalions and companies. The public service guarding routes of travel over the plains and giving protection in the southern States demands the occupation of a great number of posts. For many of them a small company is just as efficient as one with more men in it would be. The bill before Congress, or the one that has passed the Senate, gives increased number of companies, by diminishing the number, rank and file, of each company. It is an exceedingly appropriate measure in this particular, for it provides for the increase when occasion requires more men. The company is the smallest unit of organization that can be used without materially injuring discipline and efficiency.

The belief that Congress would act promptly on this matter, if their attention was called to it, has induced me to respectfully ask your attention to it. If you agree with me in this matter, I would also ask, if you deem it proper, that this, with such indorsement as you may be pleased to make, be laid before Congress, through the Speaker of the House. Very respectfully, your obedient servant, U. S. GRANT, Lieutenant General.

Hon. E. M. STANTON, Secretary of War.

Mr. THAYER. Mr. Speaker, I should like to move that this communication be referred to the Committee on Military Affairs, with instructions to report for the consideration of the House the military bill which passed the Senate, and which is now in the hands of that committee.

The SPEAKER. This communication has already been referred to that committee, on the motion of the gentleman from Ohio, [Mr. SCHENCK.] It was afterward read by unanimous consent. The gentleman from Pennsylvania [Mr. THAYER] can only attain his object by moving to reconsider the vote by which the communication was referred. If the motion to reconsider should prevail, the question would recur on the motion to refer, and then the motion to add instructions would be in order.

Mr. THAYER. I move, then, to reconsider the vote by which the communication was referred to the Committee on Military Affairs. Mr. STEVENS. I move that the motion to reconsider be laid on the table.

The motion of Mr. STEVENS was agreed toayes seventy-two, noes not counted.

So the motion to reconsider was laid on the table.

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the Committee of the Whole on the state of the Union on the special order.

The motion was agreed to.

So the rules were suspended; and the House accordingly resolved itself into the Committee of the Whole on the state of the Union, (Mr. DAWES in the chair,) and resumed the consideration of the special order, being a bill of the House (No. 513) to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof.

The CHAIRMAN stated the pending question was on Mr. SCHENCK'S amendment.

Mr. BLAINE. The gentleman from Ohio, [Mr. SCHENCK,] consents to modify the amend ment so it will read "whose receipts as such shall not exceed annually $1,000."

The amendment, as modified, was agreed to. Mr. HOTCHKISS. I move to strike out the word "laborer" and to insert the word "person."

I move to strike out

The amendment was adopted. Mr. BIDWELL. "gold."

Mr. Chairman, mining for gold and silver is very different from mining for other metals, and I think there should be a distinction between them. In one case, men can employ their capital with an almost certain prospect of being repaid, while those who engage in mining for silver and gold are differently situated. They have to go into wild and almost inaccessible mountain regions without any certainty of any return. You may ask why men will do this. It is almost inexplicable. It lies as deep as human nature itself. The poet tells us,

"Hope springs eternal in the human breast." These men travel forty miles a day and suffer all manner of hardships, and they not only lose all their time but very often all their money. I hope the amendment of the gentleman from Pennsylvania will prevail. I withdraw my amendment.

The question recurred on Mr. STEVENS'S amendment.

The committee divided; and there were-ayes 33, noes 40; no quorum voting.

The CHAIRMAN, under the rule, ordered tellers; and appointed Messrs. BIDWELL and THAYER.

The committee was again divided; and the tellers reported-ayes 57, noes 38.

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

48. Express carriers shall pay ten dollars. Every person, firm, or company engaged in the carrying or delivery of money, valuable papers, or any articles for pay, or doing an express business, whose gross receipts therefrom exceed the sum of $600 per annum, shall be regarded as an express carrier: Provided, That but one special tax of ten dollars shall be imposed upon any one person, firm, or company in respect to all the business to be done by such person, firm, or company on a continuous route, and the payment of such tax shall cover all business dono upon such route by such person, firm, or company anywhere in the United States, and such tax shall be required only from the principal in such business, and not from any subordinate.

Mr. ALLISON. I move in line thirteen hundred and ninety-nine to strike out "$600" and to insert "$2,000."

I do this for the purpose of protecting a class of honest, industrious poor people who are engaged in the business of teaming and draying. They are compelled to take out a license of ten dollars when their receipts exceed $600. It compels every man who drives a team in the county or a dray in the town to take out a license. It in effect taxes labor. It seems to me to be straining at a gnat while we are swallowing a camel. The committee were willing that some larger sum should be inserted, but could not agree on the particular sum. Í think $2,000 is as small as it should be.

Mr. MORRILL. I object to $2,000 as too large, but I will not object to making it $1,000. I move to amend the amendment by inserting $1,000 instead of $600.

Mr. ALLISON. I rise to oppose the amend>

ment. If the committee will turn to paragraph forty-five they will see that builders and contractors are exempt to the extent of $2,500. Now, these teamsters are compelled to pay out a considerable sum of money during a year for the purpose of taking care of their horses, wagons, &c., so that $1,000 will be entirely too small a sum. And then many of them, as my colleague suggests, are compelled to pay a local license. Now, it seems to me we ought to give this class of persons an exemption such as mechanics have, namely, $1,000 after paying their expenses. A man who employs simply one team will earn more than $1,000 a year, nearly one half of which he will be compelled to pay out during the year. I think we ought to increase the exemption certainly to $1,500, if not $2,000.

The question being put on the amendment to the amendment, to strike out "$2,000" and insert "$1,000," no quorum voted.

Tellers were ordered; and the Chairman appointed Messrs. MORRILL and ALLISON.

The committee divided; and the tellers reported-ayes sixty, noes not counted.

So the amendment to the amendment was adopted.

The amendment, as amended, was then adopted.

Mr. LAWRENCE, of Ohio. I move to amend by inserting after the word "carriers," in the first line of paragraph forty-eight, the words "and agents;" so that it shall read, "express carriers and agents shall pay ten dollars.

Express agents now do not pay any license. This bill proposes to tax the drayman who hauls goods from express offices if his income exceeds $1,000 a year. It also taxes manufacturers of every description. It did propose to tax miners also. Now, these express companies derive an immense revenue from their business. It is a very profitable business, and I know of no reason why their numerous agents and collectors all over the country should not pay a license or tax as well as the draymen who haul goods for the agency or as artisans or manufacturers in their several occupations. I hope the amendment will prevail.

The amendment was agreed to.

Mr. WILSON, of Iowa. I move to amend by striking out the words or any articles" in line thirteen hundred and ninety-seven. I offer this for the purpose of confining this provision to express carriers and express agents doing an express business, and leaving out entirely draymen and teamsters. I think this tax should only be levied on those doing an express business either as express companies or as agents of express companies. These draymen and teamsters are quite as worthy of our favor as those who have been exempted by the striking out of the forty-seventh section.

Mr. MORRILL. I hope the amendment will not prevail, and for the reason that I indulge the hope that on the second sober thought the House will reinstate paragraph forty-seven when the bill comes before the House; and for the further reason that the proposition of the gentleman from Iowa will be found to include, as I think, more than he intends. There are express agents who do a large amount of business in carrying packages containing articles of merchandise and who rarely carry anything else, and to exempt these would be entirely wrong. It would diminish the receipts so that there would be but very few companies in the whole country that would be liable to any tax at all. If we confine express companies to what they receive from carrying money and valuable papers we should derive scarcely any revenue at all.

The CHAIRMAN. Debate is exhausted on the amendment.

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Mr. WILSON, of Iowa. I move to amend the amendment by striking out the word ticle," for the purpose of replying to the gentleman from Vermont.

The gentleman says if my amendment should prevail only those who are engaged in carrying

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or delivering money or valuable papers would be required to pay a special tax by this section. Now, if the gentleman had read the section he would have found that all the persons to whom he alludes would be brought within the provision of the section by the terms " or doing an express business.' That is a complete answer to his argument in opposition to the amendment. It will include all persons carrying money or other valuable papers or doing an express business;" but it will relieve persons who are not engaged in that business, namely, teamsters and draymen, from this special tax. And they certainly, I repeat, are as much entitled to relief as those embraced in the forty-seventh paragraph, which the gentleman says he hopes on a sober second thought the House will replace. It will be quite as casy to replace the language of this paragraph after the adoption of my amendment as to replace the forty-seventh paragraph.

Mr. MORRILL. I desire to remind the committee that the constant effect of our action is to reduce the amount of revenue to be received under this bill. That is all I have to say.

Mr. WILSON, of Iowa. I withdraw the amendment to the amendment.

The question was taken on the amendment proposed by Mr. WILSON, of Iowa, and it was disagreed to-ayes fifteen, noes not counted.

Mr. ALLISON. I desire to add at the end of the paragraph another proviso, to which I think the gentleman from Vermont [Mr. MORRILL] will not object. It is as follows:

Provided, That draymen and teamsters who drive their own drays or teams shall not be required to pay such tax.

The amendment was disagreed to.

Mr. ALLISON. I propose to modify the amendment or to offer it in a new form, so as to read as follows:

Provided further, That draymen and teamsters, who drive their own drays or teams, or employ others to drive them, shall not be required to pay this tax. The amendment was disagreed to.

Mr. ALLISON. At the end of line fourteen hundred and eight I move to insert the following additional proviso:

Provided further, That draymen or teamsters owning one dray or team shall not be required to pay such tax.

Mr. MORRILL. I have no objection to that.
The amendment was agreed to.

Mr. MORRILL. I offer the following amendjust considered: ment, to come in at the end of the paragraph

That section eighty be amended by striking out all after the enacting clause and inserting in lieu thereof the following:

Manufacturers of ground coffee and spices shall pay $100. Any person who manufactures or prepares for use and sale by grinding or other process coffee, spiecs, or mustard, or adulterated coffee, spices, or mustard, or any article or compound intended for use in the adulteration of or as a substitute for coffee, spices, or mustard shall be regarded as a grinder of coffee or spices under this act: Provided, That any person who shall roast coffee shall be required to pay the special tax hereby imposed on grinders of coffee and spices.

The amendment was agreed to.

Mr. MORRILL. I omitted to make a verbal amendment. In lines fourteen hundred and seventeen and fourteen hundred and eighteen I move to strike out the words "or estimated amount."

The amendment was agreed to.

Mr. MORRILL. In line fourteen hundred and twenty-three I move to strike out the words For is liable to be increased.”

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

That section eighty be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that the special tax shall not be imposed upon apothecaries, confectioners, butchers, keepers of eating-houses, hotels, inns, or taverns, tobacconists, or retail dealers, except retail dealers in spirituous and malt liquors, when their annual gross receipts shall not exceed the sum of $1,000, anything in this act to the contrary notwithstanding; the amount, or estimated amount, of such annual receipts to be ascertained or estimated in such manner as the Commissioner of Internal Revenue shall prescribe, and so of all other annual sales or receipts where the tax is graduated by the amount of sales or

receipts, and where the amount of the tax has been

increased, or is liable to be increased by law above the amount paid by any person, firm, or company, or has been understated or underestimated, such per son, firm, or company shall be again assessed, and pay the amount of such inercase: Provided, That when any person, before the passage of this act, has been assessed for a license, the amount thus assessed being equal to the tax herein imposed for the business covered by such license, no special tax shall be assessed until the expiration of the period for which such license was assessed.

No amendment being offered,

The Clerk read as follows:

That section eighty-one be amended by striking out all after the enacting clause and inserting in licu thereof the following: that nothing contained in the preceding sections of this act shall be construed to impose an additional tax upon any person as a dealer for the sale of goods, wares, and merchandise made or produced and sold by the manufacturer or producer at the manufactory or place where the same is made or produced, and at the public office or place of business, as provided in this act; nor upon any vintners who sell wine of their own growth at the place where the same is made; nor upon apothecaries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines; nor shall any provisions be construed to tax physicians for keeping on hand medicines solely for the purpose of making up their own prescriptions for their own patients; nor shall farmers be taxed as manufacturers for making butter or cheese, or for any other farm products.

Mr. MORRILL. I move, in line fourteen hundred and forty-one, to strike out the words "business as provided in this act" and to insert in lieu thereof the following:

Provided, That no goods, wares, or merchandise shall be kept for sale at such office.

The amendment was agreed to.

Mr. MORRILL. I move to amend this par agraph by adding to it the following proviso:

Provided, That the payment of any tax, by this aet levied or provided, shall not be held or construed to exempt any person carrying on any trade, business, or profession herein specified from any penalty or punishment provided by the laws of any Stato for carrying on such trade, business, or profession within such State; nor in any manner to authorize the commencement or continuance of such trade, business, or profession contrary to the laws of such State, or in places prohibited by municipal law; nor shall the payment of any tax herein provided be held or construed to prohibit or prevent any State from placing any duty or tax for State or other purposes on any trade, business, or profession taxed by this act.

Mr. SPALDING. I move to amend this paragraph by inserting after the words "for making butter or cheese" the words "with milk from their own cows." I move this amendment for the reason that in my section of country there are manufacturing establishments-"cheese factories" as they are called-where the prietors buy up large quantities of milk and curd and manufacture large amounts of cheese. I think they ought to be taxed.

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Mr. MORRILL. I see no objection to that amendment.

Mr. GARFIELD. I would ask my colleague [Mr. SPALDING] if he better not make his amendment to the next line, and insert after the words "or for any other farm products" the words "of their own farms." Will not that accomplish what the gentleman de

sires?

Mr. SPALDING. Not quite.

The amendment of Mr. SPALDING was then agreed to.

Mr. VAN HORN, of New York. I move to amend this paragraph by adding to it the following:

Provided further, That no manufacturer who has paid one or more special taxes shall be required to pay any additional special tax for peddling the surplus goods of his own manufacture.

I had intended to move this amendment to the paragraph in relation to peddlers, and if the chairman of the Committee of Ways and Means [Mr. MORRILL] will consent to turn back to that paragraph so that I can move the amendment to it, I will do so; otherwise I will offer it here.

Mr. MORRILL. I have no objection to the amendment being offered and considered; but I shall oppose its adoption whenever and where ever it may be offered.

Mr. VAN HORN, of New York. Then I withdraw the amendment at this point, and move to amend the paragraph relating to peddlers by adding to the following sentence

Any person, except persons peddling only newspa

pers, magazines, Bibles, or religious tracts, who sells or offers to sell at retail, goods, wares, or other commodities, traveling from place to place, in the street, or through different parts of the country, shall be regarded a peddler under this act

a proviso in the following words:

Provided. That no manufacturer who has paid one or more special taxes shall be required to pay any additional special tax for peddling the surplus goods of his own manufacture.

I believe that this is a very proper amendment, and I hope the committee will adopt it. There are a great many small manufacturers in the country who pay one or perhaps more special taxes; and if they have a surplus of goods of their own manufacture they ought to be allowed to peddle it out without being required to pay any additional special tax.

Mr. MORRILL. I trust this amendment will not be adopted. We have provided a uniform system for manufacturers, requiring that they shall have fixed places, and fixed places only, where they may keep their goods, and an office or place where they may sell them. If the committee shall adopt the proposed amendment of the gentleman from New York [Mr. VAN HORN] you will render the whole subject indefinite. What is the surplus manufacture? Anybody who chooses will be able to go about and peddle, and who can say whether what he peddles is or is not the surplus of his manufacture? Then, again, the tax placed on the peddler is for a specific kind of business. man who finds it profitable to go about the country and seek a market for his goods can afford to pay a special tax. I hope the amendment will not be adopted.

The amendment was not agreed to.

Α

Mr. HOOPER, of Massachusetts. As we have concluded the portion of this bill relating to special taxes I ask leave to go back to the paragraph in relation to manufactures, which is as follows:

31. Manufacturers shall pay ten dollars. Any person, firm, or corporation who shall manufacture by hand or machinery any goods, wares, or merchandise not otherwise provided for, exceeding annually the sum of $1,000, or shall be engaged in the manufacture or preparation for sale of any articles or compounds, or shall put up for sale in packages with his own name or trade mark thereon any articles or compound, shall be regarded as a manufacturer under this act.

I desire to move, for the purpose of accomplishing the object I had in view in the paragraph relating to miners, to insert after the words, "one thousand dollars" the words "or carry on the business of mining."

Mr. MORRILL. I must object to that.
The Clerk read as follows:

That section eighty-six be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that any person, firm, company, or corporation manufacturing or producing goods, wares, and merchandise, sold or removed for consumption or use, upon which duties or taxes are imposed by law, shall, in their return of the value and quantity, render an account of the full amount of actual sales made by the manufacturer, producer, or agent thereof, and shall state whether any part, and if so, what part, of said goods, wares, and merchandise, has been consumed or used by the owner, owners, or agent, or used for the production of another manufacture or product, together with the market value of the same at the time of such use or consumption: whether such goods, wares, and merchandise were shipped for a foreign port or consigned to auction or commission merchants, other than agents, for sale; and shall make a return according to the value at the place of shipment, when shipped for a foreign port, or according to the value at the place of manufacture or production, when removed for use or consumption, or consigned to others than agents of the manufacturer or producer. The value and quantity of the goods, wares, and merchandise required to be stated as aforesaid shall be estimated by the actual sales made by the manufacturer, or by his, her, or their agent, or person or persons acting in his, her, or their behalf. And where such goods, wares, and merchandise have been removed for consumption or for delivery to others, or placed on shipboard, or are no longer within the custody or control of the manufacturer or his agent, not being in his factory, store, or warehouse, the value shall be estimated at the average of the market value of the like goods, wares, and merchandise at the time when the same became liable to tax.

Mr. MORRILL. I move to amend by striking out in line fourteen hundred and seventy-five the words "her or their," and also by striking out after the word "agent" in the same line the words 66 or person or persons acting in his,

her, or their behalf;" so that the clause will read thus:

The value and quantity of the goods, wares, and merchandise required to be stated as aforesaid shall be estimated by the actual sales made by the manufacturer, or by his agent.

The amendment was agreed to.

The Clerk read as follows:

That section eighty-seven be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that any person, firm, company, or corporation who shall now be engaged in the manufacture of tobacco, snuff, or cigars, or who shall hereafter commence or engage in such manufacture, before commencing, or, if already commenced, before continuing, such manufacture for which they may be liable to be assessed under the provisions of law, shall, in addition to a compliance with all other provisions of law, furnish to the assessor or assistant assessor a statement, subscribed under oath or affirmation, accurately setting forth the place, and, if in a city, the street and number of the street where the manufacturing is, or is to be, carried on, the name and description of the manufactured article, and, if the same shall be manufactured for or to be sold and delivered to any other person or party, the name and residence and business or occupation of the person or party for whom the said article is to be manufactured or delivered, and generally the kind and quality manufactured or proposed to be manufactured; and shall, within the time above-mentioned, give a bond to the United States, with one or more sureties to be approved by the collector of the district, in the sum of $3,000 for each cutting machine kept in use, in the sum of $1,000 for each screwpress used for making plug or pressed tobacco, in the sum of $5,000 for each hydraulic press used, in the sum of $1,000 for cach snuff mull used, and in the sum of $100 for each person employed by said person, firm, company, or corporation in making cigars, conditioned that he will comply with all the requirements of law in regard to any persons, firms, companies, or corporations, engaged in the manufacture of tobacco, snuff, or cigars; that he will not employ others to manufacture cigars who have not obtained the requisito permit for making cigars; that he will not engage in any attempt, by himself or by collusion with others, to defraud the Government of any duty or tax on any manufacture of tobacco, snuff, or cigars; that he will render truly and correctly all the returns, statements, and inventories prescribed for manufacturers of tobacco, snuff, and cigars; that whenever he shall add to the number of cutting machines, presses, snuff mulls, or cigar-makers, used or employed by him, he will immediately give notice thereof to the collector who holds the bond, and will pay to the collector of the district all the duty or taxes which may or should be assessed and due on any tobacco, snuff, or cigars so manufactured, and that he will not knowingly sell, purchase, or receive for sale any such tobacco, snuff, or cigars, which has not been inspected, branded, or stamped as required by law, or upon which the tax has not been paid if it has accrued or become payable. And the said bond may be renewed or changed from time to time, in regard to the amount and sureties thereof, according to the discretion of the collector, under the instructions of the Commissioner of Internal Revenue. And every person, firm, company, or corporation aforesaid shall obtain and exhibit, whenever demanded by any offcer of internal revenue, a certificate from the collector, setting forth the kind and number of machines, presses, snuff mulls, and number of cigar-makers for which the bond has been given. And if any person or agent of any firm, company, or corporation shall manufacture for sale tobacco, snuff, or cigars of any description without first obtaining the certificate aforesaid, and furnishing the bond herein required, such person or agent shall be subject, upon conviction thereof, to a penalty of $300, and in addition thereto shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court.

Mr. MORRILL. I move to amend by inserting after the word "or" in line fifteen hundred and two the words "to whom it is." The amendment was agreed to.

Mr. MORRILL. I move further to amend by striking out the words "within the time above mentioned," in line fifteen hundred and four.

The amendment was agreed to.

Mr. MORRILL. I move also to amend by striking out in line fifteen hundred and seven the word "in," between the words "kept" and "use," and inserting in lieu thereof the word "for."

The amendment was agreed to.

Mr. MORRILL. I move further to amend by striking out the words "used for," in line fifteen hundred and eight, and inserting in lieu thereof the words "kept for use in.'

The amendment was agreed to.

Mr. MORRILL. I move to amend by strik ing out in line fifteen hundred and ten the word "used," and inserting in lieu thereof the words "kept for use."

The amendment was agreed to.

Mr. MORRILL. I move to amend by strik

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ing out in line fifteen hundred and eleven the word "used," and inserting in lieu thereof the words "kept for use."

The amendment was agreed to.

Mr. MORRILL. I move to amend by strik- . ing out in lines fifteen hundred and fifteen and fifteen hundred and sixteen the words "any persons, firms, companies, or corporations engaged in."

The amendment was agreed to.

Mr. MORRILL. I move to amend by striking out and," in line fifteen hundred and twenty-seven, and inserting in lieu thereof the words that he."

The amendment was agreed to.

Mr. MORRILL.

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I move to amend by striking out has," in line fifteen hundred and thirty-two, and inserting "have" in lieu thereof.

The amendment was agreed to.

Mr. MORRILL. I move to amend by striking out the words "amount and," in line fifteen hundred and thirty-six.

The amendment was agreed to.

Mr. MORRILL. I move further to amend by striking out "obtain and," in line fifteen hundred and forty.

The amendment was agreed to.

Mr. MORRILL. I move to amend by inserting after", collector," in line fifteen hundred and forty one, the words "who is hereby authorized and directed to issue the same." The amendment was agreed to.

Mr. MORRILL. I move further to amend by striking out the following:

And if any person or agent of any firm, company, or corporation shall manufacture for sale tobacco, snuff, or cigars of any description without first obtaining the certificate aforesaid, and furnishing the bond herein required, such person or agent shall be subject, upon conviction thereof, to a penalty of $300, and, in addition thereto, shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court.

And inserting in lieu thereof the following: And any person, firm, or corporation manufacturing tobacco, snuff, or cigars of any description, without first furnishing the bond in the cases herein required, shall be subject to a fine of $300, and in addition thereto, upon conviction thereof, shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court.

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

That section eighty-eight be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that it shall be the duty of tho assistant assessor of each district to keep a record, in a book or books to be provided for the purpose, to be open to the inspection of any person upon reasonable request, of the name of any and every person, firm, company, or corporation who may be engaged in the manufacture of tobacco, snuff, or cigars in his district, together with the place where such manufacture is carried on and place of residence of the person or persons engaged therein; and the assistant assessor shall enter in said record, under the name of each manufacturer, an abstract of his monthly returns; and each assessor shall keep a similar record for the entire district.

No amendment being offered,

The Clerk read as follows:

That section eighty-nine be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that in all cases where tobacco, snuff, or cigars of any description are manufactured, in whole or in part, upon commission or shares, or where the material from which any such articles are made, or are to be made, is furnished by one party and manufactured by another, or where the material is furnished or sold by one party with an understanding or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the duty or tax imposed by law thereon, when paid by the manufacturer, may be collected at the time, or at any time subsequently, of the party for whom the same was made or to whom the same was delivered, as aforesaid, or of the person or party who made the same, as the assessor shall deem best for the collection of the revenue. And in case of any fraud or collusion by which the Government shall be defrauded, or attempted to be defrauded, by a party who furnishes the material and by the maker of any of the articles aforesaid, such material and manufactured articles shall be liable to forfeiture; and such articles shall be liable to be assessed the highest rates of tax or duty imposed by law upon any article belonging to its grade or class.

Mr. ALLISON. I move to strike out all after the word "revenue" in line fifteen hundred and eighty-three down to and including the word "forfeiture" at the end of line fifteen

hundred and eighty-seven, and to insert in lieu thereof the following:

And in case of any fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles shall be liable to forfeiture.

The amendment was agreed to.

The Clerk read as follows:

That section ninety be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that any person, firm, company, or corporation, now or hereafter engaged in the manufacture of tobacco, snuff, or cigars of any description whatsoever, shall be, and hereby is, required to make out and deliver to the assistant assessor of the assessment district a true statement or inventory of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, cigars, tinfoil, licorice, and stems held or owned by him or them on the 1st day of January of each year, or at the time of commencing business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut, shorts, pressed, plug, snuff-flour, or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as prescribed by the Commissioner of Internal Revenue; and every such person, company, or corporation shall keep in books an accurate account of all the articles aforesaid thereafter purchased by him or them, the quantity of tobacco, snuff, snuff-flour, or cigars, of whatever description, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and he or they shall, on or before the 10th day of each month, furnish to the assistant assessor of the district a true and accurate abstract of all such purchases, and sales or removals, which abstract shall be verified by oath or affirmation; and in case of refusal or neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he or they shall forfeit the sum of $500, to be recovered with costs of suit; and he or they shall, on or before the last day of each month, pay to the collector the taxes on the said tobacco, snuff, or cigars of whatever description, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture during the preceding month, as aforesaid; and in case the taxes shall not be paid within five days after demand thereof, the said collector may, on one day's notice, distrain for the same, with ten per cent, additional on the amount thereof, subject to all the provisions of law relating to licenses, returns, assessments, payment of taxes, liens, fines, penalties, and forfeitures, not inconsistent herewith in the case of other manufacturers; and such tax shall be paid by the manufacturer or the person who furnished the materials or was otherwise interested in said business, as the assessor may deem best for the collection of the revenue. And it shall be the duty of any manufacturer or vender of tinfoil or other material used in manufacturing tobacco, snuff, or cigars, on demand of any officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity and amount of tinfoil or other materials sold or delivered to any person or persons named in such demand; and in case of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or fraudulent, the assessor of the district may cause an examination of persons, books, and papers to be made in the same manner as provided in the fourteenth section of this act: Provided, That manufactured tobacco, snuff, or cigars, whether of domestic manufacture or imported, may be transferred, without payment of the tax, to a bonded warehouse established in conformity with law and Treasury regulations, under such rules and regulations and upon the execution of such transportation bonds or other security as the Secretary of the Treasury may prescribe, said bonds or other security to be taken by the collector of the district from which such removal is made; and may be transported from such a warehouse to any other bonded warehouse established as aforesaid, and may be withdrawn from bonded warehouse for consumption on payment of the tax, or removed for export to a foreign country without payment of tax, in conformity with the provisions of law relating to the removal of distilled spirits, all the rules, regulations, and conditions of which, so far as applicable, shall apply to tobacco, snuff, or cigars in bonded warehouse. And no drawback shall in any case be allowed upon any manufactured tobacco, snuff, or cigars, upon which any tax has been paid either before or after it has been placed in bonded warehouse.

Mr. ALLISON. I move to strike out after the word "suit" in line sixteen hundred and twenty-two down to and including the word "revenue" in line sixteen hundred and thirtyseven, that being a provision contained in another section.

The amendment was agreed to.

Mr. ALLISON. I move to insert before the word "provided" in line sixteen hundred and forty-nine, the following:

And all the provisions of law relating to manufacturers generally, so far as applicable to and not inconsistent herewith, shall be held to apply to the manufacture of tobacco, snuff, and cigars: Provided, That the tax imposed upon the manufacture of tobacco, snuff, and cigars shall be assessed on or before the time of removal from the place of manufacture, and shall be payable at the time of such removal, unless

removed to a bonded warehouse. But nothing herein
shall exonerate the manufacturer of tobacco, snuff,
and cigars from liability to tax in case of sale before
such removal.

The amendment was agreed to.

Mr. ALLISON.

It will now be necessary

to insert the word "further" after the word
"provided."

The amendment was agreed to.

Mr. THAYER. I move to add to the paragraph the following:

In any port of entry within which is embraced more than two collection districts the Secretary of the Treasury is hereby authorized to place all the bonded warehouses in said port under the charge of one collector of internal revenue to be by him designated; and the collector so designated shall have entire charge and control of all matters connected with said bonded warehouses and the property stored therein.

I offer this to obviate what is represented to me to be a very great inconvenience to the business interests of that class of persons who have occasion to deposit goods in those bonded warehouses. But, sir, instead of making a speech on the subject myself, I will ask the Clerk to read a communication which I hold in my hand signed by over fifty firms in the city of Philadelphia, setting forth the particular inconvenience which this amendment is proposed to remedy.

The Clerk read the letter, as follows:

PHILADELPHIA, March 9, 1866. DEAR SIR: We beg leave to address you upon a subject which we regard as important to the business men of this city generally, but especially to those who are engaged in the trade of manufactured tobacco, distilled spirits, and refined petroleum. You are aware that the existing internal revenue laws give to the owners of such property the right to place it in bonded warehouse, whence it can be removed for exportation free from tax, and for consumption upon payment of same.

Bonded warehouses established for such purpose are located, we believe, in every district of this city or port, and are by law placed under the supervision of the collector of internal revenue of the particular district in which so located. Before any property can be placed in bonded warehouse the owner or consignee is required to pass an entry, and give bond to the collector of the district having charge of the warehouse in which it is designed to store the property; and upon its removal either for export or consumption the same form has to be again complied with. Understanding, as you do, the location of the several congressional districts of this city, you will readily perceive the great trouble and delay which must necessarily occur in having to visit almost daily, the several collectors' offices, situated, as they are, so distant from each other. It not unfrequently happens that parties desirous of exporting such articles are required on the same day to go to three or four collectors' offices for the transaction of the required business for a single operation. The inconvenience, trouble, loss of time, together with the pecuniary sacrifices which must occasionally occur, when prompt and immediate action is necessary, must be obvious; and such promptness of action is not attainable under the present system.

We assume that the policy of the Government is to afford all possible facilities to trade not inconsistent with a proper fulfillment of the laws; and hence we beg leave to suggest to you a modification of the internal revenue law, which, without injuriously affecting the rights of the Government, will remedy the evils to which we have adverted, and which are obstacles in the way of constantly increasing business operations. The modification of the law which we would propose is, that all the bonded warehouses in this port shall be put under the supervision of one collector, who shall be chargeable with all matters connected with the property stored therein, and that such collector shall be appointed by the Secretary of the Treasury.

Under such regulations all the requirements of the
law in reference to such business could be fulfilled at
one office. The advantage of the arrangement must
be apparent to every one.

If your judgment in this matter is in accord with
the views herein expressed we will feel greatly obliged
if you will adopt such course as in your judgment is
best calculated to secure the object in view.
We are, sir, very respectfully, yours.
Hon. RUSSELL THAYER,

House of Representatives, Washington, D. C.
Mr. THAYER. The committee will per-
ceive that the amendment simply gives author-
ity to the Secretary of the Treasury to put
these several bonded warehouses in a port of
entry in the charge of a single officer, if, in
his opinion, the public convenience requires it.

Mr. HOOPER, of Massachusetts. It seems to me that that amendment would introduce a good deal of confusion into the Department. There is, already, under the law, an officer designated in all ports of entry for the conduct of all business connected with the exportation of goods. That, it seems to me, covers this

difficulty; and I think it would be decidedly objectionable to place all the warehouses under the control of one collector.

Mr. THAYER. Mr. Chairman, the object of this amendment is to remedy the very confusion to which the gentleman refers. In large ports of entry, like Philadelphia or New York, there is one of these bonded warehouses in each congressional district; and every consignee, or owner of vessels, who has, perhaps, a cargo or consignment arriving every day, has to go about to these bonded warehouses; has to run far and near, corresponding with the area of these congressional districts, in order to transact his business, instead of going to one officer, as the gentleman intimates he may. The law requires him to go to the collector of internal revenue for that district in order to transact his business; and in my city he is often obliged to go to five different of fices, situated many miles apart, in order to do business relating to a single transaction.

Mr. HOOPER, of Massachusetts. The business of a single transaction must surely be with a single collector.

Mr. THAYER. It is not. It is with five collectors. That is the difficulty. It is with the collector of internal revenue for the particular congressional district, and must be so by law.

Mr. HOOPER, of Massachusetts. Why should he go to five collectors?

Mr. THAYER. Because he is obliged to go to the collector of the particular district in which the bonded warehouse is situated, and there is a bonded warehouse in every collection district in the city of Philadelphia.

Mr. HOOPER, of Massachusetts. I do not see the necessity of his going to more than one.

Mr. THAYER. Perhaps the gentleman does not; but the law requires him to do it; in point of law he is obliged to go to five. Now, iny amendment simply proposes to give the Secretary of the Treasury discretionary authority to place these bonded warehouses under the care of a single officer in such cases as in his opinion the public convenience may require, and that is all.

hear that

Mr. STEVENS. I would like amendment read again. I want to see how

extensive it is.

The amendment was again read.

Mr. STEVENS. Is that all? It does rot affect my people, and I have no objection to it. We have got only one collector.

The amendment was agreed to.

The Clerk read as follows:

That section ninety-one be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that all manufactured tobacco, snuff, or cigars, whether of domestic manufacture or imported, shall, before the same is used or removed for consumption, be inspected by an inspector appointed under the fifty-eighth section of the act to which this is an amendment, who shall mark or affix a stamp upon the box or other package containing such tobacco, snuff, or cigars, in a manner to be prescribed by the Commissioner of Internal Revenue, denoting the kind, quantity, or number contained in each package, with the date of inspection and the name of the inspector and the collection district. The fees of such inspector shall in all cases be paid by the owner of the manufactured tobacco, snuff, or cigars so inspected. And the penalties for the fraudulent marking of any box or other package of tobacco, snuff, or cigars, and for any fraudulent attempt to evade the taxes on tobacco, snuff, or cigars so inspected, by changing in any manner the package or the marks thereon, shall be the same as are provided in relation to distilled spirits by existing laws. And all cigars manufactured after the passage of this act shall be packed in boxes. And any manufactured tobacco, snuff, and cigars, whether of domestic manufacture or imported, which shall be sold or pass out of the hands of the manufacturer or importer, except into a bonded warehouse, without the inspection marks or stamps affixed by the inspector, unless otherwise provided, shall be forfeited, and may be seized where ever found, and shall be sold, one half of the proceeds of such sale to be paid to the informer, and the other moiety to the United States. The Commissioner of Internal Revenue shall keep an account of allstamps delivered to the several inspectors; and said inspectors shall also keep an account of all stamps by them used or placed upon boxes containing cigars, and of all tobacco, snuff, and cigars inspected, and the name of the person, firm, or company for whom the same were so inspected, and return to the assessor of the district a separate and distinct account of the same, and also return to the said Commissioner, on demand. all stamps not otherwise accounted for, and shall give a bond for a faithful performance of all the duties to

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