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the tax included, there shall be a tax of only | Now, for one, whatever course may be Now, under the present tax, take the very two dollars, and that where the market value adopted, if we can encourage our home in- best cigars that are manufactured and you tax exceeds eight dollars, and is not over twelve dustry in producing the article by a certain it a dollar a pound, while the same article in dollars, the tax shall be four dollars. It seems system of taxation and at the same time secure the form of fine-cut chewing-tobacco pays to me that this ought to meet the requirements the most revenue I believe the great majority only forty cents. of those sections of the country that produce will be in favor of that system whatever it [Here the hammer fell.] tobacco for the manufact re of cheap cigars.

It is true that this or that indi- Mr. PAINE. I hope the gentleman from It seems to me this arrangement will meet all vidual may be in favor of a particular plan, || Ohio [Mr. SCHENCK] will accept the amendthe wants of the country.

because it is bounded by his own particular sec- ment of the gentleman from Pennsylvania, Mr. MORRILL, I withdraw my amendment. tion. But I wish the committee for a moment [Mr. STEVENS.] It seems to me that it must

Mr. SCHENCK. I wish to modify my amend- to look at the amendment of the gentleman | be entirely acceptable to him in principle. ment before the vote is taken by inserting the from Ohio, (Mr. Schenck.] The gentleman Mr. SCHENCK. After consultation with word “other” at the end of the eleventh line. complains, as I understand him, of the present our friends from the West, I have concluded I now move, pro formâ, to strike out the last tax on account of the fact that the article of to accept the amendment proposed to my words of the paragraph, with a view simply to tobacco which sells for ten cents a pound is amendment by the gentleman from Pennsylsay I do not appreciate the force of the argu- taxed the same as that which sells for twenty vania. ment which objects to ascertaining the value cents. But what is the remedy he proposes ?

Mr. SchExcK's amendment as modified was exclusive of the tax. The gentleman says The gentleman's amendment does not obviate | read, as follows: there is no market value until the tax is laid the difficulty. He proposes by his amendment On cigarettes, or small cigars, made of tobacco, and included in the computation. He says to tax the individual who manufactures cigars

inclosed in a wrapper or binder, and not over three there must be first a sale and the tax included worth $12 50 a thousand just as much as the

and a half inches in length, and on cigars made

with twisted heads, the market value of which (exto get up the market value. I think so long one who manfactures cigars worth twenty dol- clusive of the tax) is not over six dollars per thouas the rule of subtraction is to be found in our lars. Or if one manufacturer makes cigars

sand, a tax of two dollars per thousand.

On all other cigars four dollars per thousand and arithmetics we can find what is the market worth forty dollars a thousand and another

forty per cent, ad valorem: Provided, That in assessvalue exclusive of so much deducted from the makes cigars worth forty-one dollars the gen- ing the said ad valorem duty the first ten dollars valmarket value which may be the amount of the tleman would make the latter pay forty dollars

uation shall not be assessed. tax as easily as we can put the tax on.

As a
extra tax, thereby carrying out the very plan

Mr. HUBBARD, of Connecticut. I move to gentleman near me says, it is only a question and system which he objects to under the strike out the last word of that amendment. of arithmetic, of simple subtraction and addi- present law,

I have felt some regret, Mr. Chairman, at tion, and nothing else.

The gentleman says that under the present law hearing the gentleman from Pennsylvania [Mr. But the gentleman from Vermont [Mr. Mor- he who raises tobacco worth ten cents a pound STEVENS) and the gentleman from Ohio (Mr. RILL] says it will open the door to fraud; and pays the same tax as he who raises tobacco | SCHENCK) and the gentleman from Wisconsin so does the experienced gentleman from Mas- worth twenty cents. And yet he brings in an | [Mr. Paina] speak upon this question, as it sachusetts (Mr. BOUTWELL] who has just ad- amendment which proposes that the man who seemed to me, under the influence of localities. dressed the House. Why? Because we have manufactures cigars worth forty dollars a thou- The gentlemen seemed to vie with each other in not provided sufficiently against fraud in this sand shall pay twenty dollars tax, but he who the ambition to advertise to the country through legislation heretofore. The other day some makes cigars worth $ 40 50 a thousand shall pay the columns of the Globe that they grow a gentlemen representing a New York tobacco | forty dollars tax. What is that but introducing very inferior quality of tobacco in their States. interest called on me and finding. I was not the same principle which he objects to under || [Laughter.] One would be satisfied, from much impressed with the force of their argu- the present law ?

listening to their arguments, that the article. ment, said, “If you will make this particular I wish to say a word in regard to the state- which they raise in their respective States is classification we will evade it, as we have done ment of the gentleman from Pennsylvania, hardly fit to be boiled up into a concoction to before.”. “How?'' I inquired. “We will sell | [Mr. STEVENS.] He says that the system kill the nits on their calves. [Laughter.] to our journeymen the leaf tobacco, let them which has been adopted has destroyed the Mr. STEVENS. Let me say to my friend manufacture it, then we will buy it back for trade in Pennsylvania, while it had operated from Connecticut that I admit that they raise just as much as will pay them reasonably their in favor of tobacco-growers in Connecticut. tobacco and onions in his State far superior wages and call that the market value, and then || Now, the fact is that in the Connecticut valley to those we raise in Pennsylvania. we will sell for whatever we can get for it and there was only one half the tobacco raised last Mr. HUBBARD, of Connecticut. If that pay the tax according to that market value." year that was raised the year before, and be so, I want to know why it is that the gen

Mr. STEVENS. That is the way in which it scarcely a pound of it has been sold. While tleman envies us the superiority of our prodwas done before.

the gentleman's constituents complain about Mr. SCHENCK. I say, therefore, all that || having their tobacco on hand, and not being The hour of half past four o'clock having is needed is to classify or adopt something able to sell it, the same fact is true in regard | arrived, the Speaker resumed the chair, and approaching the ad valorem system, and have to the raisers of tobacco through the Connect- the House took a recess until half past seven appraisements made so as to prevent these icut valley, and instead of its being worth o'clock p. m. fraudulent appraisements.

I will read an forty to fifty cents a pound they would be glad amendment I propose to offer further on in to sell it now at from twenty to twenty-five

EVENING SESSION. the bill as an amendment to the amendment

The House reassembled at half past seven intended to be moved by the gentleman from Mr. STEVENS. I would inquire whether

o'clock p. m. Wisconsin, [Mr. Paine.), le proposes to they are planting tobacco this year. require the appraisement shall be made by the Mr. WASHBURN, of Massachusetts. They inspecting and appraising officers under cer- did not plant last year, owing to the tax, but

Mr. DAVIS moved that the rules be sus. tain regulations, so as to prevent these fraud- about one half what they planted the previous pended, and that the House resolve itself into ulent arrangements between the manufacturer year, and the probability is this year they will

the Committee of the Whole on the state of and his journeymen. I propose to add to that not plant more than one half what they did the Union on the special order. the following: last year. The gentleman asks, where is the

The motion was agreed to. And in addition to other regulations it shall be the

difficulty? The constituents of the gentlemen So the rules were suspended; and the House duty of the inspector or assessor who appraises any from the West have their tobacco on hand and accordingly resolved itself into the Committee cigars, cigarettes, or cheroots, to examine the manu- have not been able to sell it. The same is true of the Whole on the state of the Union, (Mr. facturer thereof or his agent under oath, which oath shall be administered by the inspecting and apprais

in the Connecticut valley. Where, then, is the Dawes in the chair,) and resumed the considing officer and reduced to writing, and signed by such difficulty? It lies, not in the excess of tax, but eration of the special order, being a bill of the manufacturer or his agent with a view to ascertain- under the tariff. As has been demonstrated House (No. 513) to amend an act entitled ing whether such manufacturer has any interest direct or indirect in any sale that has been made or any

during the past year imported cigars pay a tax "An act to provide internal revenue to supresale to be made of said cigars, cigarettes, or che- of about ten dollars a thousand, and that is port the Government, to pay interest on the roots, by the concealment of which he sceks to obtain

just about the amount of the excise tax. AC- public debt, and for other purposes," approved a false, fraudulent, or deceptive appraisement.

cordingly they have been imported from Havana June 30, 1864, and acts amendatory thereof. I know oaths in custom-houses and under | cheaper than the manufacturer can afford them The pending question was on the following excise laws are taken most loosely and seem here. And thus foreign cigars have come in

amendment offered by Mr. SCHENCK: to have but little binding force ordinarily upon and have taken the place of our own manufac- Strike out from line twenty-two hundred and nine consciences; but oaths may be prescribed con- tured cigars. There is the difficulty. What,

to twenty-two hundred and eighteen inclusive, and

insert in lieu thereof the following: nected with a system of appraisement, and the || then, is the remedy? Raise the tariff

. Make On cigarettes, or small cigars, made of tobacco, inparty shall endanger himself and put himself it so that he who uses tobacco shall be obliged closed in a wrapperor binder, and not over three and in jeopardy of the penitentiary if he undertakes to use the American production, and then you

a half inches in length, and on cigars made with to commit a fraud.

twisted heads, the market value of which (exclusive will find a very great difference in the state of of the tax) is not over six dollars per thousand, a [Here the hammer fell.] things.

tax of two dollars per thousand. * Mr. WASHBURN, of Massachusetts. Mr. But now look at the bill as it stands. The

On all other cigars four dollars per thousand, and

forty per cent. ad valorem, exclusive of the tax: Chairman, it seems to me some gentlemen | fine-cut chewing-tobacco of about the same Provided, That in assessing the said ad valorem duty have been laboring under erroneous ideas. I quality that is used in making the best cigars the first ten dollars valuation shall not be assessed. believe if the committee generally understand pays a tax of forty cents a pound, and it takes Mr. SCHENCK. Having accepted the the question they will be in favor of that form of this tobacco after the waste is thrown out amendment proposed to my amendment by the of tax that will produce the most revenue. about ten pounds to make a thousand cigars. Il gentleman from Pennsylvania, (Mr. Stevens,]

39TH Cong. Ist Sess. —No. 173.




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all that confusion which arose from having the Wisconsin (Mr. PAINE] which I understand he lation for preventing the soil of the Connecticut expression exclusive of the tax" instead of is willing to accept.

valley from growing better tobacco than the "the tax inclusive" is done away with. I am Mr. STEVENS. I would suggest to the western soil. Now, it seems to me, that instead willing, therefore, to accommodate that portion gentleman from Wisconsin (Mr. Paine) that of varying your legislation, as you do, session of my amendment which remains, which is only | he better not embarrass the amendment of the after session, for the purpose of accommodatone clause, to the ideas of the chairman of the gentleman from Ohio [Mr. Schenck] by offer- ing some local interests, you should wait until Committee of Ways and Means, and although | ing his amendment at this time. He can offer the laws of trade can regulate all the discrephe is not here I will make that concession to it afterward as a new amendment if this shall || ancies of which you complain. I know very him, and modify my amendment to that it be adopted.

well that the adoption of the amendment proshall read "the tax included,” and provide Mr. PAINE. I will withdraw my amend. | posed by the gentleman from Pennsylvania will that the tax shall be eight dollars instead of six ment for the present.

utterly destroy the manufacture of the higher dollars.

The question recurred upon the amendment grades of cigars and turn the whole cigar inMr. HUBBARD, of Connecticut. Not to be of Mr. SchENCK.

terest of the country into the manufacture of outdone in generosity by my friend, the learned Mr. DEMING. I move, pro formâ, to strike || cheap cigars. gentleman from Pennsylvania, (Mr. STEVENS,] out the word “ten” and insert “five." So I withdraw my amendment. who admitted this afternoon that my State can much bas been said in this debate, since the Mr. HOOPER, of Massachusetts. I move beat his in growing onions, I will admit before subject of the battle of cigars has been intro- to amend the amendment of the gentleman the whole House that Pennsylvania can beat | duced, about Connecticut tobacco, Connecticut from Ohio by striking it out and inserting in Connecticut in raising cabbages. [Laughter.] || seed leaf, and Connecticut cigars, that a stran- lieu thereof the following: And I will admit that my learned friend repre. ger present in this Hall would suppose that it

On cigarettes, or small cigars, made of tobacco, sents the largest onion-consuming constituency was the purpose of legislation on internal rev- inclosed in a wrapper or binder, and not over three in the world, as the uncooked article when sliced enue here to strike down an interest which is and a half inches in length, and on cigars made with up is so very nice to flavor sour-krout. [Renewed assumed to be a flourishing one.

twisted heads and on cheroots and on cigars known

as short-sixes, the market value of which is not over laughter.] And I will say in the hearing of Now, it seems to me that if, in spite of all eight dollars per thousand, a tax of two dollars per my friend from Wisconsin (Mr. Sloan] that the changeable legislation upon the subject of


On all other cigarettes and cigars, the market value his State has very many advantages over mine, tobacco and cigars, the Connecticut tobacco

of which is over eight dollars and is not over twelve of which he has cause to be proud. His con- interest has contrived to live, but live at a dollars per thousand, a tax of four dollars per thoustituents can raise, peradventure, a hundred poor, dying rate," this is no reason why it

sand. bushels of corn per acre, while mine can raise should be either envied or assailed.

On all other cigarettes and cigars a tax of four dol

lars per thousand, and in addition forty per cent, ad scarcely ten bushels per acre.

I know very

It has been stated here, and I presume stated valorem on the value beyond twelve dollars per thouwell that his constituents pay an income tax correctly, that in Ohio and in the Northwest sand, to bo assessed on the excess beyond twelve upon this, but they do not pay any tax unless the tobacco and cigar interests are entirely

dollars per thousand. their gains shall exceed $1,000 a year. broken down and dilapidated. We have even

I believe the amendment I offer covers I hardly know what acknowledginent I ought || been told by one gentleman that in his city of the object of the gentleman from Ohio (Mr. to make to the two learned gentlemen from Ohio | thirty thousand inhabitants, where, previous SCHENCK] and the gentleman from Pennsyl. [Mr. Schenck and Mr. LAWRENCE] for having to this taxation, they manufactured nine mil- vania, [Mr. STEVENS.] I think it speaks for advertised Connecticut tobacco, unless I admit lion cigars annually, they do not manufacture | itself, and I will make no further remarks. what is generally conceded and understood, even one at the present time. Well, now, I am

Mr. STEVENS. It does not quite come up that the State of Ohio is great, if not the great- | ready to assume all this as true. But I know very to my idea, because it says twelve instead of est in the business of producing wines.

well this is the universal cry and the universal ten. It makes the tax more severe than I I ought, perhaps, to apologize to the House | appeal of all interests that are attempting to would make it. I ask my friend from Ohin for having detained them so long with these escape taxation; and I must accept all these whether it does not give us as much as we can remarks. But the fault lies at the door of the statements of constituents with many grains | get. I am willing to accept it. gentleman from Pennsylvania, (Mr. STEVENS,] of allowance.

Mr. SCHENCK. I am inclined to think it for he introduced into the debate the savory It has also been assumed here that the to- effects the object. It affords a little more room subject of leeks or onions, and I was compelled bacco interest of the Connecticut valley is in a

for the manufacture of cigars. I accept it to reply to him.

vastly flourishing condition, so as to excite the with the understanding that it shall remain Now, the State of Connecticut does not seek envy of the Northwest. I wish to state that open my friend from Wisconsin (Mr. Paine] to obtain any advantage over the middle or this assumption is entirely unfounded-that the to make his amendment. western States; nor is she willing that they tobacco and cigar interests of the Connecticut Mr. PAINE. I hope my friend from Ohio shall obtain any unjust advantage over her. | valley were never more depressed than they are will accept the amendment. This paragraph, as amended on the motion of at the present time, and that we have no reason

Mr. SCHENCK. I accept it, and yield the the chairman of the Committee of Ways and whatever to exult over our western brethren. floor to the gentleman from Wisconsin to offer Means, [Mr. Morrill,) if I understand it, The truth is that the tobacco interest in this

his amendment in regard to appraisement, does not confer any advantages at all upon country universally is depressed-the result, in without which I think this legislation will not Connecticut with reference to this article of

be tobacco. And if the people of Connecticut, || taxation; second, a low tariff; third, the poor Mr. PAINE. I agree with the gentleman by their diligence and industry, have succeeded condition of last year's crops; and fourth, the fron Pennsylvania. I had better offer my by long experience in raising a better article excessive influx of southern tobacco in con- amendment hereafter as an independent propof tobacco upon her sterile soil, covered with sequence of the cessation of hostilities. The osition. I will offer it hereafter, when the rock, than can be raised on the rich soil of remedy is, not to tinker your revenue law every gentleman can submit his amendment to the Pennsylvania, all I can say is, that other parts session for the purpose of elevating the interest | amendment. of the country, if opened to fair competition, of one section of the country to the depression Mr. MORRILL. Mr. Chairman, in the will, within a short time, within a year or two, of another, but in the first place to raise the multitude of amendments I fail to see any im. be enabled to go ahead of Connecticut in this tariff, and in the next place to wait for better || provement of the bill reported to the House, interest. And I think it would be no more crops and until the laws of trade shall regulate while I feel quite sure the gentleman from Ohio than just for me to say in the hearing of the a glutted market.

[Mr. SCHENCK] and his coadjutors are destined gentleman from Pennsylvania (Mr. STEVENS] Let me say, in regard to the amendment pro- to triumph in anything he shall demand. I that if the rich soil of his State is not adapted || posed by my distinguished friend from Penn- shall content myself, so far as representing the to the raising of tobacco, then they ought to sylvania, which has been accepted by my friend Committee of Ways and Means, in having a abandon that business and raise more corn from Ohio, that its effect will be to destroy || vote in the House on whatever proposition may and more wheat.

entirely the manufacture of the higher grades be [Here the hammer fell.]

I am quite satisfied gentlemen are mistaken The question was upon the amendment of we can enter into competition with you of the that it is the excise law which has really caused Mr. Schenck as modified at the suggestion of West in the roanufacture of the lower grades | the depression in the tobacco trade. It is uniMr. STEVENS.

of cigars. I doubt very seriously whether by versal. It pervades all sections of the country. Mr. PAINE. I rise to propose an amend- this taxation you are promoting your own in- It is as much felt in the Connecticut valley as ment to which the gentleman from Ohio [Mr. terests; for the Connecticut seed leaf, which in Ohio or in Wisconsin. The difficulty, whatSchenck) referred this afternoon. His amend- is the subject of so much envy here, goes in ever gentlemen may say, was that at the close ment having been modified by accepting the large quantities to Cincinnati, to Chicago, to of the war, a large amount of tobacco was let amendment of the gentleman from Pennsyl- || Detroit, and is there employed by cigar man

loose from the South. Gentlemen may supvania, (Mr. STEVENS,] I move to amend it by | ufacturers for the purpose of manufacturing the pose tobacco can be grown in latitude forty. adding to it the following:

higher grades of cigars. It goes also to Phil. five or forty as cheaply as at the South, but they And the Secretary of the Treasury shall prescribe adelphia and to Pittsburg; and while my dis. are mistaken. They will always produce tosuch regulations for the inspection and valuation of tinguished friends are attempting to protect the bacco at the South, especially the lower grades, cigars, cheroots, and cigarettes, and the collection of the tax thereon, as shall in his judgment be most

cigar interests of some country districts, they || cheaper than it can be done at the North. It effective in the prevention of inequalities and frauds are breaking up the manufacture of the higher | has been in consequence of this influx of in the payment of such tax: Provided, That such grades of cigars in the cities. It is fortunate tobacco from the South that the tobacco trade regulations shall not be in violation of law.

for us that no system of legislation can render has been depressed Mr. SCHENCK. I have an amendment to western tobacco as marketable as eastern to- I will say, in addition, that the provision these offer to the amendment of the gentleman from Il bacco, unless you adopt some system of legis- Il gentlemen wish to put upon the law now exists,


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and hence our woes, for the cigars imported are Mr. STEVENS. No, my friend behind me Just look at the tax on smoking-tobacco. The imported under the lowest valuation. We have said it was at an end. I believe the war is just amendment which has been adopted is ten cents no cigars paying a duty above the rate of fifteen beginning--the copperheads on one side and a pound. Now, the man who raises tobacco dollars. It will operate in the same way if this the patriot armies on the other. [Laughter.] can sell it for smoking-tobacco, the same qualprovision be adopted.

[Here the hammer fell.]

ity which he has to pay four dollars a pound There is another thing in regard to the intro- Mr. WASHBURN, of Massachusetts. I wish for if it is manufactured into cigars, and pay duction of foreign cigars. They are smuggled to call the attention of the House to some sta- his ten cents a pound. Now, I wish to call the in. I wish some process could be found out by | tistics. Some were given by the gentleman from attention of every member of the House to which we could prevent the large amount of Wisconsin, (Mr. Paine.] I have some here this fact, that those who use this article when smuggling now practiced. I have had occasion coming from the internal revenue department, they can get it by paying ten or twenty cents to say before the amount of smuggling of cigars which I think will not be disputed.

a pound and use it in this manner, are not is immense. I believe the regular steamships The number of cigars manufactured under going to pay from two to four dollars a pound from New York to Cuba smuggle in more cigars a graduated scale, similar to the one intro- manufactured into cigars. than pay the duty.

duced by the gentleman from Ohio, [Mr. [Here the hammer fell.] And I will say further, in relation to this sub- || Schenck,] that is, under the law which was Mr. STEVENS. I withdraw the amend. ject of cigars, that gentlemen must understand passed two years ago, was 530,491,902. Under ment. the pipe has grown somewhat more fashionable that graduated scale the revenue derived was Mr. HOOPER, of Massachusetts. I renew since the war, and that many who used cigars | $2,667,405 19. Last year, under the specific the amendment of the gentleman from Pennnow use pipes.

duty of ten dollars, the whole number of cigars sylvania, merely for the purpose of saying that [Here the hammer fell.]

manufactured was 258,086,763. It will be no- I listened with great interest to the remarks Nr. STEVENS. Imove pro formâ to strike ticed that that is less than half the number | made by my colleague, [Mr. WASHBURN,) beout the word “the."

manufactured two years ago. But the rev- cause he has vindicated the importance of an I want to state to the gentleman from Ver- enue derived last year from less than half the amendment which I intended to propose before · mont facts are better than argument. He || quantity manufactured the year before was the section was passed. I will read it now for attributes the depression of the tobacco trade $2,580,867 63. In a word, to sum it all up, information : to the conclusion of the war in the South. If members of the House will see that less than Provided, That the tax assessed and paid on cigars, he will inquire he will find that in August, nine | half the quantity produced an equal amount

cheroots, and cigarettes of domestic manufacture months before the war closed, every tobacco

under this act shall also be assessed and paid on all of revenue under this specific act.

imported cigars in addition to any duties imposed on shop in my county shut up. There was not a Now, I wish to state this to show that what the same under the tariff. single man who did not sell out because of the I said when I was up before to-day was cor- That I think will obviate the objection raised law.

rect. No person in this House, probably, by my colleague. I wish to refer to another Mr. SCHENCK. The tobacco of the South believes that a less number of cigars were remark of my colleague in reference to the no more comes in competition with ours than smoked during the past year than the year effect of the different rates of duties on cigars. cotton with wheat. Theirs is a gummy tobacco, before. That a far less number was smoked He will find on looking at the return from the used for plug and cavendish, and not fit for two years ago than were used previous to any internal revenue department that all the cigars smoking, while ours is fit for smoking and not tax, no one will deny. But that the number manufactured were gradually getting into the for chewing-tobacco.

smoked has decreased during the past year, || lowest rate of duty; that manufacturers were Mr. STEVENS. It is very clear that the when the tax was simply ten dollars a thou- | getting up cigars upon which the duty assessed tobacco which we raise in Pennsylvania and sand, no one will maintain. How, then, do was only three dollars. Ohio, and all the West except Kentucky, is you account for the discrepancy that less than Mr. WASHBURN, of Massachusetts. Will what is called the seed leaf, and the cigars one half the quantity of cigars have paid the my colleague (Mr. HOOPER) allow me to ask made of that tobacco sell at twenty dollars a duty ? Simply from the fact that such has been him a question? thousand, and it costs $12 50 to make them, your tariff that a great amount of cigars used Mr. HOOPER, of Massachusetts. Cerindependent of the tax. But the tobacco of in this country have come in under a duty of | tainly. Kentucky, except the Clarksville tobacco, is ten dollars a thousand, making the tariff cor- Mr. WASHBURN, of Massachusetts. I always in hogsheads for exportation, and does respond to the excise tax. Accordingly, about desire to ask my colleague this question : as not come in competition with the seed leaf of half the cigars used during the past year have | he has proposed an ad valorem duty, then why any kind whatever.

been manufactured abroad and imported into not dispense with any other duty but a simple Mr. GRISWOLD. I desire to ask the gen- this country.

rate of ad valorem duty, so that we can under tleman froin Pennsylvania whether at the time Well, the result has been this: that the stand it? Put all upon the single basis of of the depression to which he alludes there was raisers of tobacco not only in the West, but thirty per cent. ad valorem duty, and have no not in the market a greater amount of manu- also in the Connecticut valley, have been una- other duty. Then if cigars cost ten dollars a factured cigars than there ever had been before, || ble to sell their tobacco to the manufacturer. thousand, they will pay thirty per cent. upon manufactured in anticipation of the tax. When they go to him and ask him to purchase | their value; if they cost fifty dollars a thousand

Mr. STEVENS. Undoubtedly, but could their tobacco the manufacturer in New York they will also pay thirty per cent. upon their they have gone on and made them under the says, “No, we can import cigars at a less value. If you are going to have an ad valorem ad valorem tax? As it was, it was impossible price than we can purchase your tobacco and principle why not have one single rate of duty ? to go on because the direct tax, together with

pay the tax.

Why? Because the tariff duty Mr. STEVENS. If the gentleman from the cost, was more than they could sell the costs about the same as the excise tax,and cigars | Massachusetts (Mr. Hooper) will allow me to cigars for.

can be made at a less cost in foreign countries. answer his colleague, (Mr. WASHBURN,] I will Mr. MORRILL. I want to ask the gentle. || Accordingly, the imported cigars take the lead say that this is prepared with a view to preman a question. Does he not know the fact in the market. But although we have manu- vent frauds where the price is less than twelve that in every instance where we increase largely || factured half the quantity we have received dollars a thousand. The rest pay a tax of our duties upon any article the effect of it is the same amount of revenue as we had under || forty per cent. ad valorem on the excess over to stop or check business for a time? the old law.

twelve dollars a thousand. Mr. STEVENS. I know it is so, and there- Now, what is the remedy for this evil? It Mr. HOOPER, of Massachusetts. I think fore the best way to get a greater number of is under the tariff. And here is a point upon my friend from Pennsylvania [Mr. STEVENS] cigars made is to take off the tax altogether. which we shall not be divided by any sectional has answered the question so successfully that Under the prior law there were over five hun- interest. When the question comes up in re- I need say nothing further in reply to it. dred million cigars made. Last year there gard to the tariff, if there is a manufacture that But I wish to call attention to the effect of were but three hundred and twenty-seven mil. is confined to New England, Pennsylvania, or the valuation under the old system ; if cigars lions returned.

any other particular section, the question is were valued at twelve dollars a thousand, as it Mr. GRISWOLD. I would ask the gentle | forced upon us as a sectional one, and it is stands in the bill, the duty is four dollars a man if it is not the fact that cigars are offered | objected that we are building up one section at thousand, leaving net to the manufacturer the in New York at this time at a less price than the expense of another. I rejoice to know that sum of eight dollars. If the value of the cigars they can possibly be produced in this country. this is a question in which every portion of the is thirteen dollars, then the duty is ten dollars

Mr. STEVENS. I cannot tell about that. West as well as New England, Pennsylvania, per thousand, leaving only three dollars to the It may be true. I suppose there is a great deal and New York is interested. I doubt not we manufacturer. Therefore if he increases the of smuggling in New York. I have no doubt will unite together on this question, and that quality of his cigars so as to make them worth they carry it on to a considerable extent. the tariff will be fixed as it should be, and we a dollar more than those he pays a tax of four

Mr. MORRILL. Now that the war is at an shall all agree at least on one point, namely, || dollars upon, he will get five dollars less for his end.

that if the community will use tobacco, if they own use than for the cheaper cigars, for by so Mr. RANDALL, of Pennsylvania. I con- will smoke and chew, let them use our own doing he brings them under the operation of a gratulate the gentleman from Pennsylvania productions, let them use those we raise on higher rate of duty. And this ad valorem duty (Mr. STEVENS) on the announcement he has our own soil, whether in the West or in the obviates that objection. just made, that the war is at an end. [Laugh- || East.

The great objection to the old system of fixter.]

One word further. If the tax is to be altered, | ing the duty upon the valuation was that you Mr. STEVENS. No, sir; I understand it || instead of being forty per cent. ad valorem, as had to leave a space of five, six, or ten doilars is not at an end.

my colleague (Mr. HOOPER] proposes by his to take up the difference in the value. Now, Mr. RANDALL, of Pennsylvania. You

You || amendment, if you are going to get a revenue let us refer to the amendment of the gentleman

it ought not to be more than twenty per cent. from Ohio [Mr. SCHENCK] as at first proposed.


said so.

on ci


says, "on cigars valued over twelve and not order, being bill of the House No. 513, to duty of the inspector or assessor who appraises any over twenty dollars, a tax of ten dollars per amend an act entitled “ An act to provide | cigars, cigarettes, or cheroots, to examine the manu

facturer thereof or his agent, under oath, which onth thousand."

That would leave the cigar cost- internal revenue to support the Government, shall be administered by the inspecting and appraising thirteen, fourteen, sixteen, eighteen, or to pay interest on the public debt, and for ing officer, and reduced to writing, and signed by such nineteen dollars a thousand to bring less to other purposes,approved June 30, 1864, and

manufacturer or his agent, with a view to ascertain

ing whether such manufacturer has any interest, the manufacturer than the cigar costing twelve acts amendatory thereof, and had come to no direct or indirect, in any sale that has been made, dollars a thousand. Again, he says, resolution thereon.

or any resale to be made of said cigars, cigarettes, gars valued at over twenty and not over forty

or cheroots. by the concealment of which he secks CLOSE OF DEBATE.

to obtain a false, fraudulent, or deceptive appraisedollars, a tax of twenty dollars per thousand.

Mr. MORRILL. I move that all debate in

ment. And there the difficulty is increased. On a cigar costing twenty-five dollars a thousand the

Committee of the Whole on the state of the Mr. PAINE. I accept the amendment as manufacturer would realize only five dollars Union on the pending paragraph of the spe

modification of my own. besides the tax.

Mr. MORRILL. I ask that the amendment This forty per cent. tax

cial order terminate in one half minute after obviates that difficulty.

the committee shall resume the consideration be reserved with the one I have just withheld.

of the subject. [Here the hammer fell.]

There was no objection, and it was agreed to Mr. CONKLING obtained the floor, and

The motion was agreed to.

accordingly. said: I will yield to the gentleman from Mas

The Clerk read as follows:

TAX BILL-AGAIN. sachusetts, (Mr. Hooper,] for I desire to hear Mr. MORRILL moved that the rules be sus

That section ninety-nine be amended by striking what he has to say on this subject.

out all after the enacting clause and inserting in lieu pended, and that the House resolve itself into thereof the following: that there shall be paid on Mr. HOOPER, of Massachusetts. I do not the Committee of the Whole on the state of the all sales made by brokers and bankers, whether hade know but what I have said about all that I Union on the special orner.

for the benefit of others or on their own account, the

following taxes and rates of tax, that is to say: upon desired to say. I merely wanted to call the The motion was agreed to.

all sales and contracts for the sale of stocks, bonds, attention of members to the objections to the So the rules were suspended; and the House foreign exchange, gold and silver bullion and coin, change of duty with the change of valuation. accordingly resolved itself into the Committee

uncurrent money, promissory notes or other securi Until the value of the cigars had very much

ties, a tax at the rate of one cent for every hundred of the Whole on the state of the Union, (Mr. dollars of the amount of such sales or contracts; and increased, without reaching the next higher || Dawes in the chair,) and resumed the consid

on all sales and contracts for sale negotiated and rate of duty, the manufacturer received much eration of the special order, being a bill of the

made by any person, firm, or company, not taxed as a less from them in consequence of their being | House (No. 513) to'amend an act entitled

broker or banker, of any gold or silver bullion, coin,

uncurrent money, promissory notes, stocks, bonds, or subject to a higher rate of duty. If members | "An act to provide internal revenue to sup- other securities, not his or their own property, there have listened to me I think they will perceive || port the Government, to pay interest on the

shall be paid a tax at the rate of five cents for every

hundred dollars of the amount of such sales or conthe weight of those objections, and that this | public debt, and for other purposes," approved tracts; and on every sale and contract of sale, as system now proposed will entirely obviate the June 30, 1864, and acts amendatory thereof.

aforesaid, there shall be made and delivered by the difficulty.

seller to the buyer a bill or memorandum of such sale The pending question was upon the motion Mr. CONKLING. I would ask that the

or contract, on which there shall be aflixed a lawful of Mr. Schenck to strike out the paragraphs stamp or stamps in value equal to the annount of tax amendment of the gentleman from Massachu- || relating to cigars, cheroots, &c., and insert the

on such sale, to be determined by the rates of tax besetts [Mr. HOOPER] be again read.

foro mentioned; and in computing the amount of the following in lieu thereof: The CHAIRMAN. T'he gentleman from

stamp duty or tax in any case herein provided for,

On cigarettes, or small cigars, made of tobacco, any sum less than $100 or any fractional part of $100 Massachusetts, [Mr. Hooper,] as the Chair inclosed in a wrapper or binder, of not over three of value or amount on which tax is computed, shall understands, merely read his amendment for

and a half inches in length, and on cigars made with be accounted as $100. And every bill or memoran

twisted hends, and on cheroots and on cigars known dum of sale or contract of sale, before mentioned, information, and not for the action of the

as short-sixes, the market value of which is not over shall show the date thereof, the name of the seller, House.

cight dollars per thousand, a tax of two dollars per the amount of the sale or contract, and the matMr. CONKLING. I mean the one that he thousand.

ter or thing to which it refers. And any person

On all other cigarettes or cigars, the market value offered, and which the gentleman from Ohio

or persons liable to pay the tax as herein provided, of which is over eight dollars and not over twelve or any one who acts in the matter as agent or broker [Mr. SCHENCK] accepted.

dollars per thousand, a tax of four dollars per thou- for such person or persons who shall make any such The amendment was again read. sand.

sale or contract, or who shall, in pursuance of any Mr. MORRILL. I would like to inquire | lars per thousand, and in addition forty per cent. ad On all other cigarettes and cigars a tax of four dol- sale or contract, deliver or receive any stocks, bonds,

ballion, coin, uncurrent money, foreign exchange, of the gentleman from Massachusetts (Mr. valorem on the value beyond twelve dollars per thou- promissory notes, or other securities, without a bill HOOPER) whether the tax is to be collected on

sand, to be assessed on the excess beyond twelve dol- or memorandum thereof as herein required, or who the market value including the tax, or excludlars per thousand.

shall deliver or receive such bill or memorandum ing the tax.

Mr. WRIGHT. I move to amend the

without having the proper stamps affixed thereto,

shall forfeit and pay to the United States a penalty Mr. HOOPER, of Massachusetts. If the

amendment by striking out the whole of it, of $500 for each and every offense where the tax so gentleman from Vermont (Mr. Morrill) will and inserting in lieu thereof the following: evaded, or attempted to be evaded, does not exceed

$100, and a penalty of $1,000 when such tax shall tell me how it is in regard to every other arti

And be it enacted, That in lieu of all other taxes or

exceed $100, which may be recovered with costs of imposts upon tobacco, the same shall be taxed in the cle in the tax bill I will answer his question. hands of the growers at the rate of twenty cents per

suit in any court of the United States of competent

jurisdiction in the district, at any time within one I think in reference to every other article in the pound.

year after the liability to such penalty shall have tax bill it is not so stated whether the tax is The amendment of Mr. WRIGHT to the amend- been incurred; and one half of the penalty recovered included in or excluded from the value. It is ment of Mr. SCHENCK was not agreed to.

shall be awarded by the court to the person or per

sons who, in the judgment of the court, shall have so in regard to the tax on manufactures of

The question recurred upon the amendment first given the information of the violation of the law every description. of Mr. Schenck, and being taken, upon a divis

for which recovery is had. And the provisions of law Mr. MORRILL. I beg the gentleman's par

in relation to stamp duties in schedule B of the act to ion there were-ayes 46, noes 48.

which this is an amendment, shall apply to the stamp don; the tax on manufactures is on the amount Before the result was announced,

taxes herein imposed upon sales and contracts uf of sales.

Mr. SCHENCK demanded tellers.

sales made by brokers or bankers, and others as aforeMr. STEVENS. How is it on diamonds

said. And there shall be paid on all sales by com

Tellers were ordered ; and Messrs SCHENCK mercial brokers of any goods, wares, or merchandise and other precious stones? and BRANDEGEE were appointed.

a tax of one twentieth of one per cent. upon the Mr. MORRILL. On the sales.

The committee divided ; and the tellers re

amonnt of such sales; and at the end of every month Mr. HOOPER, of Massachusetts. Then I

or within ten days thereafter, every commercial broker ported—ayes 57, noes 46.

shall make a list or return to the assistant assessor suppose the market value of cigars would be

So the amendment was adopted.

of the district of the gross amount of such sales as fixed by the actual sales, as there is a section

Mr. MORRILL. I ask unanimous consent

aforesaid for the preceding month, with the amount in the bill which provides that the taxes shall

of tax which has accrued or shall accrue thereon, in be paid on the sales.

to have the privilege of offering the following form and manner as may be prescribed by the ComMr. MORRILL. I perceive after all the amendment hereafter. It was the intention

missioner of Internal Revenue, and pay to the col

lector the amount of tax thereon before the end of resolution and tenacity of purpose of

of the comnittee to have inserted the provision friend

the month. my from Ohio, [Mr. Schenck,] that it was not so in the bill:

Mr. MORRILL. I move to amend as folmuch for the interest of Ohio and other inter

Provided, That the taxes assessed and paid on cigars, cheroots, and cigarettes of domestic manu

lows: line twenty-two hundred and twenty-five, ests that he was suffering so much grief; but it facture, under this act, shall also be assessed and after the word "brokers,'' strike out the word was because other parts of the country were paid on all imported cigars in addition to any duties "and" and insert “banks or ;'' line twenty. happy; it is that which made him so miserable.

imposed on the same under the tariff. It was for the purpose of getting a little more

Mr. STEVENS. It ought to provide the

two hundred and twenty-seven, strike out and

rates of tax;' line twenty-two hundred and tax laid upon Connecticut seed-leaf tobacco. same amount of tax.

twenty-nine, strike out “uncurrent money;" However, I think it is useless for us to continue

There was no objection, and the amendment

line twenty-two hundred and thirty-three, strike this argument any further. I have little doubt was reserved.

out "tax" and insert “paying a special tax;" the amendment will carry. I move that the

Mr. PAINE. I now offer my amendment.

line twenty-two hundred and thirty-four, after committee rise for the purpose of terminating

Add to the amendment last adopted:

the word "broker,” insert "bank or;'' same

And the Secretary of the Treasury shall prescribe debate upon this paragraph and the pending | such regulations for the inspection and valuation of

line, after the word bullion" insert “foreign amendments.

cigars, cheroots, and cigarettes, and the collection of exchange;' line twenty-two hundred and fortyThe motion was agreed to. the tax thereon, as shall in his judgment be most

six, strike out the words “any sum less than So the committee rose; and the Speaker

effective for the prevention of inequalities and frauds
in the payment of such tax: Provided, That such

$100 or;'' line twenty-two hundred and sixty. having resumed the chair, Mr. Dawes reported | regulations shall not be in violation of law.

nine, strike out in the district;'' line twenty: that the Committee of the Whole on the state Mr. SCHENCK. I offer the following as an two hundred and seventy-eight, after the word of the Union had had under consideration the l amendment to the amendment:

brokers” insert the word "banks;' and lines Union generally, and particularly the special And in addition to other regulations it shall be the twenty-two hundred and eighty-two and twenty. two hundred and eighty-three, strike out "at Mr. WILSON, of Iowa. But, Mr. Chair- friend from New York, [Mr. Davis.] . If the the end of.every month or within ten days there- man, the difficulty is, that when the sale is section as it stands is designed to impose after” and insert " on or before the 10th day | made through a broker both the broker and these heavy penalties upon a mere inadvertence of each month."

the owner of the goods are required to pay a in the omission of the proper stamp, if it means The amendments were agreed to.

tax, though it is but one sale. The party in for example to impose a penalty of $1,000 for Mr. DAVIS. I move to insert in line twenty

Chicago does not sell to the broker in Buffalo, a mistake in the quality of the stamp which is two hundred and sixty-two, after the word

but ships to him a cargo of wheat to be sold put upon the note, without regard to the intent "thereto," these words, “ with intent to evade for him. It is one transaction.

of the party incurring the penalty, then I say the provisions of this act.”'

Mr. COOK. For the purpose of saying a that such legislation is without any precedent, The amendment was not agreed to.

word further on this subject, I move to amend and is unjust and tyrannical. Sir, the language Mr. COOK. I move to amend by inserting The proviso on page 48 effects a very differ

the amendment by striking out the last word. employed here either is designed to impose at the end of the paragraph the following:

this penalty where the omission occurs from ent tax from the one imposed in the section mere inadvertence or it is not so designed. Provided, That in estimating sales of goods, wares, under consideration. For the purpose of fix. and merchandise for the purposes of this section, any

If such is not the purpose, then there is no sales made by or through another broker on commis- ing the amount of license to be paid by the harm in the amendment, and it ought to be sion shall not again be estimated and included as wholesale dealer or by the broker, the sale, ac- adopted. But if the object is to impose such sales by the party for whom the salo was made.

cording to the proviso on the forty-eighth page, heavy penalties as these upon a mere inad. This precise provision has been incorporated || is not to be counted twice. Now, for the pur- vertence which may happen to any man engaged in another section of this bill on page 48. The pose of fixing the tax on sales, to be paid by the in business, then I say it is impolitic and uneffect of it is to prevent duplicate taxes. All broker and the merchant, the same sale ought

just. the produce of the western country is sold, in not to be counted twice. The effect of it is, that Mr. MORRILL. Mr. Chairman, I fear that the first place, to persons who purchase at the

upon every pound of produce raised in the west- the amendment goes further than the gentleman depots and villages on the canals and railroads

ern country a tax is duplicated every time the from Pennsylvania desires. I think that it of the country. That produce is sold through || produce changes hands between the producer would certainly throw upon the Government commission merchants at Chicago or Buffalo and the final market. This is a tax which has the whole burden of proof that fraud was or St. Louis. Under the ruling of the Com- worked oppressively and grievously. It is not intended. missioner of Internal Revenue heretofore, a just. Notwithstanding the remark of my friend Mr. THAYER. I think that it would be duplicate tax upon such sales has been paid- | from Massachusetts, I undertake to say that the opinion of any lawyer, upon a question one eighth charged to the first purchaser, one this provision was brought to the attention of of this kind, that the omission of the stamp tenth charged upon the same sale through the the Committee of Ways and Means. The gen- would give rise to a prima facie inference that broker. This amendment is offered to prevent | tleman misapprehends, I think, the intention the neglect was intentional with the purpose the duplication of these taxes. I will state, also, of the committee in relation to this subject. of evading the tax, and the only effect of the that the amendment has been submitted to the

The very place where the amendment should amendment is to throw open for explanation Committee of Ways and Means and approved come in, and the very words in which it should the conduct of the party prosecuted for the by them.

be couched, were certainly agreed upon between penalties. That is the only effect of the amendMr. HOOPER, of Massachusetts. I think the committee and myself.

ment. Without the amendment the penalty that the gentleman misunderstands what it was I withdraw the amendment to the amend- is incurred whether the intent to evade the to which the Committee of Ways and Means ment.

revenue laws existed or not. With the amend. agreed. When a commission merchant takes Mr. RANDALL, of Pennsylvania. I renew ment the man who willfully violates the law is out a license as a wholesale dealer, if a sale is the amendment to the amendment, that I may equally exposed to punishment as now. made through another commission merchant, have the opportunity to say a word or two on Mr. MORRILL. I do not suppose that it and he pays the tax as a wholesale dealer, the this subject.

would be possible to convict a man of a crime tax is not duplicated; but a sale by a broker,

I am in favor of this amendment, because I unless it could be shown that there was a willlik an auctioneeer, is a distinct and separate

believe that these taxes, as provided in this ful purpose to commit the crime. But I think way of selling, and that mode of selling is

section, have become bureensome and inter- this amendment will weaken the provision very taxed under this bill. It was not intended that

fere directly with trade. There is, first, as the much, as, if I understood it, it throws the bur. the wholesale dealer, selling through a broker gentleman from Iowa has stated, a revenue tax

den of proof

on the Government. or selling by auction, should be exempt from

paid by the owner. Then there is a tax levied Mr. HALE. I desire to make a suggestion tax as a wholesale dealer. Mr. WILSON, of Iowa. I desire to under

upon the broker, who receives upon his sales to the gentleman from Pennsylvania. I think

but a half per cent. commission. The tax levied the objection to his amendment may be obvistand more clearly from the gentleman from

upon that commission is, under the terms of ated by a very simple change. I suggest to the Massachusetts the views of the committee on

this bill, one twentieth of one per cent. For gentleman that instead of inserting his amendthis question. If a merchant, for instance, at

example, a commercial broker sells $500,000 ment where he proposes, he add at the end of Chicago buys ten thousand bushels of wheat,

worth of goods, upon which he receives a line twenty-two hundred and seventy-four this which he ships to a broker at Buffalo, where commission of one half per cent., which is proviso: the wheat is sold, does the person at Chicago || $2,500. That broker is taxed upon his sales

Provided, That if it shall appear that the omission pay the tax, and also the broker at Buffalo? one twentieth of one per cent., so that he pays

was without intent to evade the provisions of this secIf the gentleman intends to be understood to

tion the penalty shall not be incurred. to the Government $250 out of his $2,500— say that under the bill as it stands the tax is

Mr. THAYER. I will accept that modifi. an enormous and most unjust rate of taxation. to be duplicated in this way, then I certainly

think there is no part of this bill which

cation of my amendment. My only intention think the amendment of the gentleman from burdens trade as much as this. I hope, there

is to screen those who act in good faith. Illinois should be adopted, because the person

Mr. PRICE. I had such an amendment fore, that the amendment of the gentleman who purchases the wheat at Chicago does so for

written out and intended to offer it. It is in from Illinois will prevail, because it will facilthe purpose of selling it at Buffalo through an

these words: itate the interchange of commodities between agent. The sale at Buffalo is in fact a sale by the West and the East.

Provided, The said omission to affix the stamp shall the merchant at Chicago. Yet, as I under

be with the intention to defraud the Government.

I withdraw my amendment to the amendstand, it is proposed to duplicate the tax by

Mr. THAYER. I will offer the amendment ment. taxing the whole amount of the sale made by

Mr. COOK. In order to obviate the objec

in this shape. I move to insert at the end of the broker at Buffalo, and also requiring the tion of the gentleman from Massachusetts,

line twenty-two hundred and seventy-four the shipper at Chicago to pay the tax on the whole while still accomplishing my purpose, I modify

following: amount there. That is not right.

Provided, That when it shall appear that the omismy amendment so as to read as follows: Mr. HOOPER, of Massachusetts. . In reply

sion to aflix the proper stamp was not with the intent

Provided, That in estimating sales of goods, wares, to evade the provisions of this section, said penalties to the gentleman from Iowa, I wish to state and merchandise for the purposes of this section,

shall not be incurred. that we had before us merchants from Chicago, any sales made by or through another broker upon The amendment was agreed to. who directed the attention of the committee to which a tax has been paid shall not be estimated and included as sold by the broker for whom the

Mr. MORRILL. I move to amend on page this very subject, and who were entirely satis

sale was made. fied with the provision which we inserted on the

100 by inserting in line twenty-two hundred fifty-eighth page, commencing on the nine hun

Mr. HOOPER, of Massachusetts. I think and seventy-two, after the word “awarded," that is correct.

the words and distributed;"! and by striking dred and seventy-sixth line, the effect of which is, that if they send to a commission merchant

The amendment was agreed to.

out after the word "court” the words “perat Buffalo to sell for them, the tax shall not be Mr. THAYER. I move to amend by insert:

son or persons,” and inserting in lieu thereof

the words between the United States and the duplicated in estimating their sales. But the || ing after the word “thereto,'' in line twentybusiness of a broker and the business of an two hundred and sixty-two, the words with informer, if there be one, as provided by law;": auctioneer were considered entirely distinct intent to evade the payment of said tax;'' so

and also by striking out in line twenty-two

hundred and seventy-one the words from that of a merchant who takes out his that the clause will read as follows:

of." license as a wholesale dealer; and the tax Who shall deliver or receive such bill or memoranpaid by the broker or by the auctioneer was dum without having the proper stamps affixed thereto

The amendment was agreed to. with intent to evade the payment of said tax, shall Mr. WRIGHT. I move to strike out the considered as an additional tax to the tax paid forfeit and pay to the United States a penalty of $500, | following clause : by the commission merchant, so that if a merchant chooses to sell through a broker or This, as will be observed, is in substance

And one half of the penalty recovered shall bo

awarded by the court to the person or persons who, through an auctioneer, the tax is to be paid. ll the same amendment that was offered by my in the judgment of the court, shall have first given


one half


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