press-room cach day.) sold, consumed, or removed for consumption or sale, or removed froin the place of manul'acture in bond, and to what district; and shall, on or before the tenth day of each and every month, furnish to the assistant assessor of the division a true and accurate abstract from such book of all such purchases, sales, and removals, made during the month next preceding, which a betract shall be verified by his oath or affirmation; and in case of refusal or willful neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he eball, on conviction, befined not less than $500 nor more than $5,000, and imprisoned not less than six montbs nor more than three years. And it shall bo the duty of any dealer in leaf tobacco, or in any inaterial used in inanufacturing tobacco or snuff, ondemand of any officer of internal revenue to render a true and correct statement, verified by oathornlirmAtion, of the quantity and amount of such leaf tobacco or materials sold or delivered to any person named in sucha demand; and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the assessor shall make an examination of perBons, books, and papers, in the same manner as provided in this act in relation to frauds and evasions. No amendment being offered, the Clerk read the next section, as follows: Sec. 72. And be it further enacted, That the Commissioner of Internal Revepue shall cause to be prepared suitabla and special revenue stamps for payment of the lux on tobacco and snuff, which stamps shall indicate the weight and class of the article on whicli payment is to be made, and stamps when used on any wooden packayo shall be canceled by sinking a portion of the same into the wood with a stcei die; also, such warehouse stamps as are required by this act, which stamps sball be furnished to the collectors of internal revenue requiring the same, who shall each keep at all times a supply oqual in amount to three months' sales thereof, and shall se'l the same only to the manufacturers of tobacco and snuff in thcir respective districts who have given bonis as required by law, to owners or consignees of tobacco or snuif, upon the requisition of the proper customhouse officer having the custody of such tobacco or snuff, and to persons required by law to atfix the same to tobacco or snuff on hand on the 1st day of January, A. D. 1869; and every collector shall keep an account of the number, amount, and denominate values of stamps sold by him to each manufacturer, and to other persons above described. No amendment being offered, the Clerk read the next section, as follows: Sec. 73. And be it further enacted, That every man. ufacturer of tobacco or snuff shall, in addition to all other requirements of this act relating to tobacco, securely atlix, by pasting on each package containing tobacco or snuff manufactured by or for him, a label on which shall be printed, together with the manufacturer's name and the number of his manne factory, and the district and State in which it is situated, these words: "NOTICE.-The manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under the penalties of law, not to use this package for tobacco again." Any manufacturer of tobacco who shall neglect to aflix such label to any package containing tobacco made by or for him, or sold or offered tor sale by or for bim; or any person who shall remove any sueh label so affixed from anysuch package.shall, on conviction, be fined fifty dollars for each package in respect to which such offense shall be committed. Mr. WILSON, of Iowa. I move before the words “securely affix” to insert print on cach package or. The amendment was agreed to. No further amendment being offered, the Clerk read the next section, as follows: Sec. 74. And be it further enacted, That any manufacturer of tobacco or snuff who shall remove otherwise than as provided by law, or sell any tobacco or. snuff without the proper stamps denoting the tax thereon, or without having paid the special tax, or given bond is required by law, or who shall mako fatso or fraudulent entries of manufactures or sales of tobacco or snuff, or who shall make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems, or other material, or who shall affix any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp required by this act, to any box or package containing any tobacco or snuff, shall, in addition to the penalties elsewhere provided in this act for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and souff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which shall be found in the possession of such person, in the manufactory of such person, or elsewhere. No amendment being offered, the Clerk read as follows: Sec. 75. And be it further enacted, That the absence of the proper stamp on any package of manufactured tobacco or snuff shall be notice to all persons that tho tax has not been paid thereon, and shall bo prima facie evidence of the non-payment thereof. And Buch tobacco or snuff shall be forfeited to the United States. No amendment being offered, the Clerk read as follows: Seo. 76. And be it further enacted, That any person who shall remove from any manufactory, or from L. Mr. CARY. Yes, sir; he does. He has to Mr. SCHENCK. That objection was made there was some reason in it, so we agreed with the gentlemen who came before us to alter the used as such warehouse." That seemed to be Mr. CARY. There are a great many small manufacturers who are not worth $5,000 who Nosman and yet you require them all to have a bonded up all the small manufacturers of tobacco and throw the business into the hands of monopo- warehouses for tobacco at all except for export. stamp is put on it. They are under bond not to do it. Any man is liable to the penitentiary stamped. Where is the necessity of taking again, perhaps in an hour, upon an order for it? And yet they must go through that farce out again. Every man is under fear of the be guarded any further. Mr. Chairman, I will The amendment was disagreed to. Sec. 79. And be it further enacted, That the Com missioner of Internal Revenue, upon the execution Mr. MYERS. I would like to know whether of such bonds as he may prescribe, mar designete class B warehouses are abolished in this bill? and establish, at any port of entry in tho United States, Mr. SCHENCK. Entirely, bonded warehouses for the storage of manufactured tobacco and snutf, in bond, intended for exportation, Mr. ROBINSON. I suggest to the Com- selecting suitable buildings for such purpose, to be mittee of Ways and Means that in all these recumuended by the collector in charge of exports at such port, to be known as export bonded warecases the language is, shall be fined so much houses, and used exclusively for the storage of manu. for a small offense and imprisoned. It does factured tobacco and snuff in bond. Erery such not seem to me right. I think it should be warehouse shall be under the control of the collector “fined or imprisoned.” I make this sugges. of internal revenue in charge of exports at the port where such warehouse is located, and shall be in tion. charge of the internal revenue storekeeper assigned Mr. ALLISON. It is that way now. there by the Commissioner of Internal Revenue. No manufactured tobacco or snuff shall be withdrawn No ameudment being offered, the Clerk read or removed from any bonded warehouse without an as follows: order or permit from tbe collector in charge of Sec.78. And be it further enacted, That every manu exports at such port, which shall be issued only for facturer of plug tobacco shall provide at his own the immediate transfer to a vessel by which such tobacco or snuff is to be exported to a foreign counexpense a warehouse suitable for the storage of plug tobacco of his own manufacturo only; or he may try, as hereinafter provided, or after the tax hag provide a secure room in a suitable building, to be been paid thereon. And such warehouse shall be used as such warehouse; but no dwelling-houso shall under such further regulations as the Commissioner of Internal Revenue may prescribe. be used for such purpose, and no door, window, or other opening shall bo made or permitted in the No amendment being offered, the Clerk read walls thereof leading into any other room or building as follows: used for any other purpose, or into the manufactory where such tobacco is manufactured; and after a Sec. 80. And be it further enacted, That manufac, bond has been given, as hereinafter provided, such tured tobacco and snuff may be removed in bond warehouse or room, when approved by the Commis- from the warehouse of the manufactory, without sioner of Internal Revenuo, on report of the collector, payment of the tax, to be transported direetly to an is hereby declared to be a bonded warehouse of the export bonded warehouse for the storage of many, United States, and shall be under the control of the faciured tobacco or snuff established at a port of collector of the district and in the custody of an in- entry as hereinbefore provided; and the deposit in ternal revenue storokeeper designated for that pur- and withdrawal from any bonded warehouse, the pose by the Commissioner of Internal Revenue, and transportation and the exportation of manufactured ghall be kept locked at all timos except when such tobacco and snuff shall bo made under such rules oflicer shall be present; and the stampe required by and regulations and after inaking such entries and law on the plug tobacco stored in such warehouse executing such bonds and giving such other additional shall be afixed, and such of said stamps as are for security as may be prescribed by the Commissioner the payment of taxes shall be duly canceled before of Internal Revenue, which shall in all respects, 80 removal from such warehouse. And the owner of far as applicable, conform to the provisions of law such warehouse shall.execute a bond to the United and regulations relating to distilled spirits to be States, with two or more sureties, to be approved by deposited in or withdrawn from bonded warebouse the collector and assessor, which bond shall be in such form and contain such conditions as shall be or transported or exported. All tobacco and snuf intended for export, before being removed from the prescribed by the Commissionor of Internal Revenue; manufacturer's warehouse, shall have affixed to each and the penal sum of such bond shall not bo less package an engraved stamp indicative of such intenthan $5,000, nor less than double tho amount of tax tion, to be provided and furnished to the several colon the tobacco stored therein; and said bond may lectors, as in the case of other stamps, and to bo bo increased or renewed from time to timo in regard charged to them and accounted for in the same mageither to the amount thereof or the sureties as the ner; and for the expense attending the providing collector, assessor, or the Commissioner of Internal and affixing such stamps, twenty-five cents for each Revenue may require; and such bonded warehouse shall be under such further regulations as the Coin package go stamped shall be paid to the collector on missionor of Internal Revenue may prescribo. making the entry for such transportation; but the provisions of this section shall not limit the time for Mr. CARY. I move to strike out the word tobacco or snuff to remain in bond. "shall,'' in the second line, and insert "may." No amendment was offered, and the Clerk It does seem to me a hardship to require every read the next section, as follows: little manufacturer of tobacco in the country Sec. 81. And be it further enacted, That in all cases to provide a bonded warehouse and pay for å where tobacco or snuff of any description is mandstorekeeper. factured, in whole or in part, upon commission of shares, or where the material from which any such Mr. MAYNARD. He does not pay for a articles are made, or are to be made, is furnished by storekeeper. one person and inade or manufactured by another, or where the material is furnished or sold by one persun with an understanding or agreement with another shall, on conviction, be fined not less than $500 nor visions of this act in such penal sum as the assessor that the manufactured article is to be received in more than $5,000, and imprisoned not less than six of the district may require, not less than $200, with payment therefor, or for any part thereof, the stamps months nor more than two years. an addition of $100 for each person proposed to be required by law shall be fixed by the actual maker or manufacturer before the article pasges from the No amendment was offered, and the next employed by him, &c. place of making or manufacturing. "And in case of section was read, as follows: I will detain the committee but a moment. fraud on the part of either of said persons ip respeet This refers to cigar manufacturers, and there to said manufacture, or of any collision on their part Sec. 85. And be it further enacted, That any person with intent to defraud the revenue, such material who shall, after the passage of this act, sell, or offor are a large number of such manufacturers and manufactured articles shall be forfeitod to the for sale, any manufactured tobacco or snufi, repre- throughout the country, and a large numbe: in United States; and each person to such fraud or col- senting thesame to have been manufactured and tho lusion shall be deemed guilty of a misdemeanor, and, tax paid thereon prior to the passage of this act, when myown district, who are poor men. They can on conviction, be fined not less than $100 nor more the same was not so manufactured, and the tax not scarcely give the boud now required by law of than $5,000, and imprisoned for not less than six so paid, shall be liable to a penalty of $500 for each $100 for themselves and $100 for each emmonths por more than three years. offense, and shall be deemed guilty ofa misdemeanor, ployé ; and if you increase it in this manner, nor more than $5,000, and shall be imprisoned notless instead of increasing the revenue you will only tion was read, as follows: tban six months nor more than two years. open up avenues to fraud; they will make to hares SEC. 82. And be it further enacted, That every dealer No amendment was offered, and the Clerk cigars in out-of-the-way places, and will not in leaf tobacco sball enter daily, in a book kept for read the next section, as follows: give bonds at all. You call them "manufacthat purpose, under such regulations as the Commismissioner of Internal Revenue may prescribe, the SEC. 86. And be it further enacted, That all manuTe of what is turers," and suppose they are rich men, but number of hogsheads, cases, and pounds of leaf to factured tobacco and snuff, inanufactured prior to many of them are poor men, and cannot give bacco purchased by him, and of whom purchased, the passage of this act, and held in bond at the time such a bond as this. I hope the amendment and the number of hogsheads, cases, or pounds sold of its passage, may be sold for consumption in the by him, with the name and residence, in cach in- original packages, with the proper stamps for the will be adopted. amount of tax thereon affixed and canceled as ro- The amendment was disagreed to. Mr. HOLMAN. I move to strike out open at all hours to the inspection of any assessor, in packages of a different size from those limited and “$1,000' and insert “$500.” I will only say collector, or other revenue officer; and any doaler in prescribed by this act, representing the same to have CHOTS leaf tobacco who shall neglect or refuse to keep such been held in bond at the time of the passage of this that for very small manufacturers the amount book shall be liable to a penalty of not less than $500, act, when the same was not so held in bond, sball, named in the section is certainly too large. and on conviction thereof shall be fined not less than on conviction, be fined fifty dollars for each package Mr. SCHENCK. I will agree that that TOPS 12 $100 por more than $5,000, and imprisoned not loss in respect to which such offense shall be committed: than six months por more than two years. Provided, That after the 1st day of January, A. D. amendment may be adopted, to be voted on in 1869, no such tobacco or snuff shall be sold or removed the House. No amendment being offered, the Clerk read for sale or consumption from any bonded warehouso The amendment was agreed to. unless put up in packages and stainped as provided No amendment was offered. The next section was read, as follows: after the passage of this act, and until the 1st day of No amendment was offered, and the next SEC. 89. And be it further enacted, That within thirty (not including cigars) imported from foreign coun days after the passage of this act every cigar manutries, shall be placed by the owner, importer, or con Cigars. facturer shall place and keep on the side or end of signee thereof in a bonded warehouse of the United Sec. 87. And be it further enacted, That upon cigars the building within which his business is carried on, id States at the place of importation, in the same manwhich shall be manufactured and sold, or removod so that it can be distinctly seen, a sign, with letters ner and under rules as provided for warehousing for consumption or use, there shall be assessed and thercon not less than threo inches in length, painted goods imported into the United States, and shall not collected the following taxes, to be paid by the man in oil colors or gilded, giving his full name and busibe withdrawn from such warehouse, nor be entered ufacturer thereof : ness. Any person neglecting to comply with the for consumption or transportation in the United On cigarettes, cigars, and cheroots of all descrip requirements of this section shall, on conviction, be States prior to the said 1st day of October, 1868. Al! tions, inado of tobacco or any substitute thcrefor, fined not less than $100, nor more than $500. manufactured tobacco and snuff (not including cigars) five dollars per thousand. And the Commissioner No amendment was offered. of Internal Revenue may prescribe such regulations The next section was read, as follows: SEC. 90. And be it further enacted, That it shall be for like kinds of tobacco and snuff manufactured judgment, be most effectivo for the prevention of the duty of every assistant assessor to keep a record, in the United States, and have the same stamps frauds in the payment of such tax. in a book to be provided for the purpose, to be open respectively affixed. Such stamps shall be afli xed and No amendment was offered, and the Clerk to the inspection of any person, of the name and rewicanceled on all such articles so imported by the dence of every person engaged in the manufacture owner or importer thereof, while such articles are in read the next section, as follows: of cigars in his division, the place where such manutho custody of the proper custom-house officers, and SEC. 88. And be it further enacted, That every person facture is carried on, and the number of the manusuch articles shall not pass out of the custody of such before comiencing, or, if already commenced, before factory, together with the names and residences of officers until the stamps bave been affixed and can- continuing, the manufacture of cigars, sball furnish, every cigar-maker employed in his division; and the celod. Such tobacco and snuff shall be put up in without previous demand therefor, to the assistant assistant assessor shall enterin said record, under the packages, as prescribed in this act for like articles assessor of the division a statement in duplicate, sub namo of each manufacturer, an abstract of his invenmanufactured in the United States before such stamps scribed under oath or affirmation, accurately setting tories and monthly returns; and each assessor shall are affixed; and the owner or importer of such to- forth the place, and, if in a city, the street and num keep a similar record for the district, and shall cause bacco and snuff shall be liable to all the penal pro- ber of the street, where the manufacture is to be car the several manufactories of cigars in the district to visions of this act, prescribed for manufac'urers of riod on; and if the same shall be manufactured for, be numbered consecutively, which number shall not tobacco and snuff manufactured in the United States. or to be sold and delivered to, any other person, tho thereafter be changed. Where it shall be necessary to take any of such arti- name and residence and business or occupation of No amendment was offered. cles, 80 imported, to any place for the purpose of the person for whoin the cigars are to be manufac- The next section was read, as follows: repacking, affixing, and canceling such stamps, other tured or to whom to be delivered; and shall give a than the public stores of the United States, the col- bond in conformity with the provisiops of this act, SEC. 91. And be it further enacted, That from and Lector of customs of the port where such articles shall in euch penat sum as the assessor of the district may after the passage of this act all cigars shall be packed be entered shall designate a bonded warehouse to require, not less than $1,000, with an addition of $100 in boxes, not beforo used for that purpose, containwhich such articles shall be taken, uoder the control for each person proposed to be employed by him in ing not more, respectively, than twenty-five, fifty, of such customs officer as such collector may direct. making cigars, conditioned that ho will not employ one hundred, two hundred and fifty, or five hundred And any officer of customs who shall permit any such any person to manufacture cigars who has not been cigars each; and any person who shall sell or offer articles to pass out of his custody or control witbout duly registered as a cigar-maker; that he will not for sale, or deliver or offer to deliver, any cigars in compliance by the owner or importer thereof with engage in any attempt, by himself or by collusion any other form than in new boxes as above described, the provisions of this section relating thereto, shall with others, to defraud the Government of any tax or who shall pack in any box any cigars in excess of be deemed guilty of a misdemeanor, and shall, on on his manufactures; that he will render truly and the number provided by law to be put in cach box eonviction, he fined not less than $1,000, nor more correctly all thoreturns, statements, and inventories respectively, or who shall falsely brand any box, or than $5.000, and imprisoned not less than six months prescribed; that whenever he shall add to the num who shall affix a stamp on any box denoting a less nor more than three years. ber of cigar-makers employed by him he will imme amount of tax than that required by law, shall, upon diately give notice thereof to the collector of the dis conviction for any of the above described offenses, bo No amendment was offered, and the Clerk trict; that he will stamp, in accordance withi law, all fined for each such offense respectively not less than read the next section, as follows: cigars manufactured by him before he offers the same $100 nor more than $1,000, and be imprisoned not less than six months nor more than two years. or any part thereof for sale, and before he romoves Sec. 84. And be it further enacted, That from and any part thereof from the place of manufacture: that Mr. STEVENS, of New Hampshire. I move after the passage of this act it shail be the duty of he will not knowingly sell, purchase, expose, or re to amend this section by inserting after the every dealer in manufactured tobacco, having on ceive for sale any cigars which have not been stamped hand more than twenty pounds, and every dealer in as required by law; and that he will comply with all words 6 from and after the passage of this act Enuff having on hand more than ten pounds, to im the requiremonts of law relating to the manufacture all cigars shall be packed' the words “by the mediately make a true aud correct inventory of the of cigars. The sum of said bond may be increased manufacturer." This section provides that all amount of such tobacco and snuff respectively, under from cime to time, and additional sureties required, oath or affirmation, and to deposit such inventory at the discretion of tho assessor, or under the instruc- cigars shall be packed up in certain numbers with the assistant assessor of the proper division, tions of the Commissioner of Internal Revenue. in boxes not before used for that purpose. It who sball immediately return the same to the asEvery cigar manufacturer shall obtain from the col also provides that no person shall sell or offer sessor of the district, who shall immediately there lector of the district, who is hereby required to issile after make an abstract of thoseveral inventories filed the same, a certificato setting forth the number of for sale, or shall deliver or offer to deliver, any in his office, and transmit such abstract to the Coin cigar-makers for which tho bond has been given, cigars in any other form than in new boxes. í missioner of Internal Revenue, and a like inventory which certificate shall be posted in a conspicuous am at a loss how, under that provision, the selland return shall be made on the first day of every place within the manufactory; and any cigar man ing of cigars by retail, by the single cigar, can month thereafter, and a like abstract of inventories ufacturer who shall neglect or refuse to obtain such shall be transmitted while any such dealer has tocertificate, or to keep the samo posted as hereipbe be carried on. And I would move to further baceo or snuff remaining on hand manufactured in fore provided, shall, on conviction, bo fined $100. amend the section by inserting the words “cigar the United States, or imported prior to the passage Any person manufacturing cigars of any description manufacturer” in lieu of the word "person" of this act, and not stamped. After the 1st day of without first giving bond as bercin required shall, January, 1869, all smoking.fine-cutchewing tobacco, on conviction, be fined not less than $100 nor more before the words “who shall sell or offer for or snuff, and after the 1st day of July, 1869, all other than $5,000, and imprisoned not less than three sale." I think my amendment will obviate a manufactured tobacco of every description, shall be months uor more than five years. Cigarettes and Cheroots shall be held to be cigars under the meaning | difficulty that may arise under this section as it taken and deemed as having been manufactured after of this act. now stands. the passage of this act, and shall not be sold or offered for sale unless put up in packages and stamped as Mr. MYERS. On page 112, lines fourteen Mr. SCHENCK. I have no objection to those prescribed by this act; and any person who shall sell and fifteen, I move to stike oui “$1,000'' and amendments. or offer for sale after the 1st day of January, 1869, ang suloking, line-cut chewing tobacco, orsouff, and insert --$200;'so that the clause will read: The amendments of Mr. STEVENS, of New attor the 1st day of July, 1869, any other manufac And shall give a bond in conformity with the pro- Hampshire, were theu agreed to. tured tobacco not so put up in packages and stamped, 3 Mr. HUBBARD, of West Virginia. I move used in manufacturing cigars, on demand of any boxed and stamped, shall be forfeited to the United The ne officer of internal revenue antborized by law, to States. And any person who shall comunit any of the to further amend this section by inserting after render to such officer a true and correct statement, above-described offenses shall, on conviction, befined the words "all cigars shall be packed by the verified by oath or affirmation, of the quantity and for each such offense, respectively, not less than $100 manufacturer in boxes'' the words “or bun- amount of such leaf tobacco or materials sold or nor more than $1,000, and imprisoned not less than dles ;'' also to strike out the words • not before delivered to any person or persons named in such six months por more than two years. And any por demand; and in case of refusal or neglect to render son who shall pack cigars in any box bearing a false used for tbat purpose. such statement, or if there is cause to believe such or fraudulent or counterfeit stamp, or who shall Mr. SCHENCK. That will destroy our statement to be incorrect or fraudulent, the assessor remove, or cause to be removed, any stamp denoting teen, No shall make an examination of persons, books, and the tax on cigars from any box, with intent to use whole system of stamps. papers in the same manner as provided in this act in the same, or who shall use, or permit any other perMr. HUBBARD, of West Virginia. It is relation to frauds and evasions. son to use, any stamp so removed, or who shall receive, buy, sell, give away, or have in his possesasserted by cigar-makers that bundles can be No amendment was offered. sion any stamp so removed, or who sball make any stamped just as well as boxes. I think it will The next section was read, as follows: other fraudulent use of any stamp or stamped be an unnecessary burden to require all cigars SHc. 93. And be it further enacted, That the Com box intended for cigars, or who shall remove from the place of manufacture any cigars not properly to be put in boxes. I hope my amendment will missioner of Internal Revenue shall cause to be bit taxcd and stamped as required by law, shall be be adopted. prepared, for payment of the tax upon cigars, suit- deemed guilty of a felony, and, on conviction, shall The amendment of Mr. HUBBARD, of West shall be packed in quantities of twenty-five, fifty, ono be fined not less than $100 nor more than $1,000, and Virginia, was not agreed to. hundred, two hundred and fifty, and five bundred, imprisoned not less than six months nor more than and all such stamps shall be furnished to collectors tbree years. Mr. HIGBY. I would suggest to the Com. requiring the same, who shall, if there be any cigar No amendment was offered. mittee of Ways and Means tbat the amendment manufacturers within their respective districts, keep The next section was read as follows: which has been adopted on the motion of the on hand at all times a supply equal in amount to two months'sales thereof, and shall sell the same Sec. 96. And be it further enacted, That the absence gentleman from New Hampshire (Mr. Ste- only to the cigar manufacturers who have given of the proper revenue stamp on any box of cigars VEYS] will open a wide door to frauds. His bonds and paid the special tax, as required by law, sold or offered for sale, or kept for sale, shall be notioo amendment forbids any cigar manufacturer to in their districts respectively, and to importers of to all persons that the tax has not been paid thereon, cigars who are required to affix the same to imported and shall be conclusive evidence of the non-payment hand on the 1st day of January, A. D. 1869; and No amendment was offered. Sec. 97. And be it further enacted, That in all cases thus evade the intention of the law. It seems persons above described : Provider, That from and where cigars of any description are manufactured, 2.1 to me that this change is a very bad one. I ported into the United States from foreign countries in whole or in part, upon commission or shares, or think the section as reported by the Committee shall be two dollars per pound, and twenty-five per where tho material' is furnished by one party and manufactured by another, or where the material is of Ways and Means was better than it is now cent, ad valorem. furnished or sold by one party with an understandas amended. Mr. MYERS. I will not interrupt the com ing or agreement with another that the cigars are Mr. ROBINSON. We can vote down the mittee now, if this section can be reserved for to be received in payment therefor, or for any part * 30 thereof, tbo stamps required by law shall be a fixed amendment in the House. amendment hereafter. by the actual maker before the cigars are removed Mr. HIGBY. I desired to call the attention The CHAIRMAN. If there is no objection from the place of manufacturing. And in case of of the Committee of Ways and Means to the the gentleman from Pennsylvania [Mr. MYERS] fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their effect of the amendment. will have the privilege of moving hereafter an part with intent to defraud the revenue, such naThe CHAIRMAN. Any gentleman can call amendment to this section. terial and cigars shall be forfeited to the United for a separate vote on that amendment when There was no objection. States, and every person engaged in such fraud or collusion shall, on conviction, be fined not less than this bill comes up in the House. Mr. MAYNARD. I want to reserve a ques- $100 nor inore than $5,000, and imprisoned for not Mr. HUBBARD, of West Virginia. I hope tion of order upon the proviso at the end of less than six months nor wore than three years. the chairman of the Committee of Ways and the section just read. No amendment was offered. Means (Mr. SCHENCK) will consent that the The CHAIRMAN. On what ground? The next section was read, as follows: committee now rise, so that we may have an Mr. MAYNARD. That the proviso is not SEC. 98. And be it further enacted, That any manuopportunity to examine this section more germane. facturer of cigars, wbo shall remove or sell any thoroughly between this time and to-morrow, The CHAIRMAN. The gentleman will see cigars without payment of the special tax as a cigar when the bill is taken up again. at once that as the bill was referred to the manufacturer, or without having given bond as such, or without the proper stamps denoting the tax Mr. SCHENCK. I will consent that this Committee of the Whole without any point of thereon, or who shall make false or fraudulent ensection shall be considered still open to amend- order being reserved, and as it is now being tries of manufactures or sales of any cigars, or who ment to-morrow, when there is a fuller attend. read for amendment, it is too late to raise any shall make false or fraudulent entries of the pur chrase or sales of leaf tobacco, tobacco stems, or other ance in the committee, point of that kind. material used in the manufacture of cigars, or wbo Mr. HUBBARD, of West Virginia. That Mr. MAYNARD. The bill has never been shall affix any false, forged, spurious, fraudulent, or will do, if that consent can be given. read through. counterfeit stamp, or imitation of any stamp, toThe CHAIRMAN. If no objection is made, quired by law to any box containing any cigars, The CHAIRMAN. But the first reading | shall, in addition to the penalties elsewhere prothis section will be regarded as open to was waived in consequence of the length of vided in this act for such offenses, forfeit to the amendment hereafter. the bill, it having been printed and every gen. United States all raw material and manufactured or partly manufactured tobacco and cigars, and all maNo objection was made. tleman being presumed to have read it. chinery, tools, implements, apparatus, fixtures, bores No further amendment was offered to the Mr. STEWART. The bill was on our desks barrels, and all other materials, which shall be found section. only a few hours before we went into Commit in the possession of such person, or in his manufac tory, and used in his business as such manufacturer, The next section was read, as follows: mittee of the Whole upon it. togother with his estate or interest in the building SEC. 92. And be it further enacted, That every person The CHAIRMAN. But the first reading, or factory and the lot or tract of ground on wbicka now or hereafter engaged in the manufacture of on which points of order could have been raised such building or factory is located, and all appurcigars, shall make and deliver to the assistant assessor tenances thereunto belonging. of the division a true inventory, in form prescribed upon anything in the bill, was dispensed with, No amendment was offered. by the Commissioner of Internal Revenue, of the and the right to raise points of order was not quantity of leaf tobacco, cigars, stems, scraps, clipreserved. The next section was read, as follows: pings, and waste, and the number of cigar boxes and The next section was read, as follows: Sec. 99. And be it further enacted, That all cigars the capacity of each box, held or owned by bim on imported from foreign countries after the passage of the 1st day of January of each year, or at the time of Sec. 94. And be it further enacted. That every man this act shall, in addition to the import duties in. commencing and at the time of concluding business, ufacturer of cigars shall securely affix, by pasting on posed on the same, pay the tax prescribed in this act if before or after the 1st of January, setting forth each box containing cigars manufactured by or for for cigars manufactured in the United States, and what portion of said goods, and what kinds, were him, a label on which shall be printed, together with have the same stamps affixed. Such stamps shall be manufactured or produced by him, and what were the manufacturer's name, the number of his inanu- a flixed and canceled by the owner or importer of purchased from others, which inventory shall be factory, and the district and State in which it is sit- cigars while they are in the custody of the proper verified by his oath or affirmation indorsed on said uated, these words: custom-house ofiicers; and such cigars shall not pass inventory; and the assistant assessor shall make per NOTICE.-The manufacturer of the cigars herein out of the custody of such otlicers until the stainşs sonal examination of the stock pufficient to satisfy contained has complied with all the requirements of have been so affixed and canceled; butsball be put up himself as to the correctness of the inventory, and law. Every person is cautioned under the penalties in boxes containing quantities as preseribed in this shall verify the fact of such examination by oath or of law not to use this box for cigars again. aet for cigars manufaetured in the United States affirmation taken before the assessor, also to be in Any manufacturer of cigars who shall neglect to before such stamps are affixed. And the owner or dorsed on tho inventory; and every such person shall afix such label to any box containing cigars made by importer of such cigars shall be liable to all the enter daily in a book, the form of which shall be pre or for him, or sold or offered for sale by or for him, penal provisions of this act prescribed for manufacscribed by the Commissioner of Internal Revenue, or any person who shall remove any such label so turers of cigars manufactured in the United States, an accurato account of all the articles aforesaid pur affixed froin any such box, sball, upon conviction Where it shall be necessary to take any of such cigars, chased by him, the quantity of leaf tobacco, cigars, thercof, be fined fifty dollars for each box in respect so imported, to any place for the purpose of affixing stems, or cigar boxes, of whatever description, inanto which such offense shall be committed. and canceling such stamps, other than the public ufactured, sold, consumed, or removed for consump- No amendment was offered. stores of the United States, the collector of customis tion or sale, or removed from the place of manufac of the port where such cigars shall be entered shall ture; and shall, on or before the tenth day of cach and The next section was read, as follows: designate a bonded warehouse to which they shall be every month, furnish to the assistant assessor of the SEC. 95. And be it further enacted, That all cigars taken, under the control of such customs officer a: division a true and accurate abstract from such book which shall be removed from any manufactory or such collector may direct. of all such purchases, sales, and removals made during place where cigars are made without the same being toms who shall permit any such cigars to pass outin the month next preceding, which abstract shall be packed in boxes, as required by this act, or without his custody or control without compliance by ih verified by his oath or affirmation, and in case of the proper stamp thereon denoting the tax, or with- owner or importer thereof with the provisions of th refusal or willful neglect to deliver the inventory, or out burning into each box with a branding iron the section relating thereto shall be deemed guilty of keep the account, or furnish the abstract a foresaid, number of the cigars contained therein, and the misdemeanor, and shall, on conviction thereof, he shall, on conviction, be fined not less than $500 name of the manufacturer, and the number of the fined not less than $1,000 nor more tban $5,100), por more than $5,000, and imprisoned not less than district and the State, or without the stamp denoting imprisoned not less than six months por more t six months por more than three years. It shall be the tax thereon being properly affixed and canceled, three years. the duty of any dealer in leaf tobacco or material or which shall be sold or offered for sale not properly No amendment was offered. And any officer of cus The next section was read, as follows: interested in any such manufacture or production, tion I want to move to come in after the one rectification, or redistillation, shall, on conviction, hundred and seventh. be fined not less than $500 nor more than $5,000. after the passage of this act it shall be the duty of Mr. SCHENCK. I want to get past the every dealer in cigars, either of foreign or domestic No amendment was offered. manufacture, having on hand more than five thou provision on tobacco and cigars, and will consand thereof, imported or manufactured, or purport The next section was read, as follows: sent the gentleman shall offer that to-morrow. ing or claimed to have been imported or manufac- Sec. 104. And be it further enacted, That if any offi- Mr. PIKE. I move the following: tured, prior to the passage of this aet, to immediately cer or agent appointed and acting under the authority make a true and correct inventory of the quantity of any revenue law of the United States shall be guilty And be it further enacted, That upon all interest of such cigars in his possession, under oath or affirm- of any extortion or willful oppression, under color of arising from bonds of the United States there shall ation, and to deposit such' inventory with the law; or shall knowingly demand other or greater be levied, collected, and paid a duty of ten per cent. assistant assessor of the proper division, who shall sums than shall be authorized by law, or shall receive on the amount of said interest, and the Treasurer of immediately return the same to the assessor of the any fee, compensation, or reward, for the perförin the United States and such subordinate officers as district, who shall immediately thereafter make an ance of any duty except as bylaw prescribed; or shall shall bo cbarged with the payment of interest shall abstract of the several such inventories filed in his willfully neglect to perform any of the duties enjoined assess and collect the duty hereby levied. that is not germane. Mr. PIKE. It is. Mr. HOLMAN. I move that the commitand any person who shall sell, or offer for sale, after certificate, or return; or having knowledge or inform- tee now rise. The committee accordingly rose; and the to the Commissioner of Internal Revenue; or shall reported that the Committee of the Whole on Mr. MYERS. I desire to move an amend demand or accept or attempt to collect, directly or the state of the Union, pursuant to the order ment to this section, but I will not press it of money or other thing of value for the compromise, of the House, bad had under consideration the now if I can have the privilege of offering it adjustment, or settlement of any charge or complaint Union generally, and particularly the special for any violation or alleged violation of law, except to-morrow. order, being House bill No. 1284, to change as expressly authorized by law so to do, he shall be The CHAIRMAN. If there be no objec- dismissed from office, and shall be held to be guilty and more effectually secure the collection of tion the gentleman will have the right to offer of a misdemeanor, and shall, on conviction, befined internal taxes on distilled spirits and tobacco, not less than $1,000 nor more than $5,000, and imto-morrow an amendment to this section. and to amend the tax on banks, and had come to no resolution thereon. LEAVE OF ABSENCE. court shall also render judgment against the said After the 1st day of January, 1869, all cigars of absence until the 30th instant. now adjourn. No amendment being offered, the Clerk read The motion was agreed to; and accordingly (at eleven o'clock and Gifteen minutes p. m.) the House adjourned. who shall simulate or falsely or fraudulently execute or sign any bond, permit, entry, or other document, PETITIONS, ETC. lation inade in pursuance thereof, or who shall pro curo thesame to be falsely or fraudulently executed; The following petitions, &c., were presented tion ninety-three of this act, in which such imported ur manufactured cigars shall be placed, a special or who shall advise, aid in, or connive at the execu- under the rule, and referred to the appropriate committees : By the SPEAKER: The petition of Dr. Robert Lebby, of Charleston, South Carolina, The section provides that there shall be an No amendment being offered, the Clerk read for relief from disabilities, indorsed by Genaccount taken of the cigars which are on hand, the next section, as follows: eral R. R. Scott, General Canby, Collector and under the clause which I propose to strike Sec. 106. And be it further enacted. That every col Mackey, &c. out, they will be required after January 1, 1869, lector having charge of any warehouse in which dis- By Mr. HALSEY: The petition of Bedell tilled spirits, tobacco, or other articles, are stored in to pay tax when they have already paid it once. & Co. and others, asking Congress to relieve bond, shall render a monthly account of all such The amendment is designed to avoid that. articles to the Commissioner of Internal Revenue, refined petroleum from taxation. Mr. MULLINS. If the cigars are kept on which account , By Mr. JULIAN: The petition of Anthony Bowen, praying increase of compensation for theliability and The amendment was not agreed to. on such account. In adjusting such account the services rendered the Government, as set forth collector shall be charged with all the articles which The next section was read, as follows: in petition and accompanying papers. may have been deposited or received under the pro By Mr. ROBINSON: The petition of citiSec. 101. And be it further enacted, That any person visions of law in any warehouse in his district and who shall, after the passage of this act, sell, or offer for under his control, and shall be credited with all such zens of Brooklyn, New York, and others, for sale, any cigars, representing the same to have been articles shown to have been removed therefrom ac- an appropriation to remove obstructions at manufactured and the tax paid thereon prior to the cording to law, including transfurs to other collectors Hell Gate, in the harbor of New York. passage of this act, when the same was not so manu and to his successor in office, and also whatever factured and the tax not so paid, shall be liable to a allowances may have been made in accordance with By Mr. SITGREAVES: The petition of P. penalty of $500 for each offense, and shall be deemed law to any owner of such goods or articles for leakage F. Cole, of Warren county, New Jersey, ask. guilty of a misdemeanor, and, on conviction thereof, or other losses. ing the pay and allowance of a second lieutenshall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than six months No amendment being offered, the Clerk read ant of infantry, &c. By Mr. TROWBRIDGE: The application SEC. 107. And be it further enacted, That in all of Moses F. Carlton, late lieutenant of the cases arising under the internal revenue laws where, fourth Michigan infantry, for pay as a lieuten. Sec. 102. And be it further enacted, That if any dis court, it may appear to the Commissioner of Internal ant from the time of his appointment as such. tiller, rectifier, wholesale liquor dealer, compounder Revenue to be for the interest of the United States By Mr. WASHBURN, of Massachusetts : of liquors, or manufacturer of tobacco or cigars, shall to compromiso the same, he is empowered and A remonstrance of 1,600 legal voters of New or cause to be done any of the things required by advice and consent of the solicitor of internal England, New York, New Jersey, and Pennlaw in the carrying on or conducting of his business, revenue, whose opinion in the case, with the reasons sylvania, against the extension of Howe's or shall do anything by this act prohibited, if there therefor, shall be given in writing and delivered to sewing machine patent, and they wish to be other section of this act for the neglecting, omitting, mise is made, there shall be placed on file in the heard before the Committee on Parents of the or refusing to do, or for the doing or causing to be office of the Cominissioner, the opinion of the solici House of Representatives on the subject. done the thing required or prohibited, he shall pay a tor, together with a statement of the amount of tax penalty of $1,000: and if the person so offending be assegged, the amount of additional tax or penalty imposed by law in consequence of the neglect or IN SENATE. assessed, and the amount actually paid in accordance FRIDAY, June 26, 1868. Prayer by Rev. E. H. GRAY, D. D. sball be forfeited to the United States. proceeding in court has been commenced, without On inotion of Mr. WILSON, and by unani. yesterday was dispensed with. ployed to conduct or prosecute the same on the part ELECTION IN ARKANSAS. ful for the court, at any stage of such suitor criminal snuff, or cigars, or in the production, rectification, or proceedings, to continue the same for good causo The PRESIDENT pro tempore laid before redistillation of distilled spirits, shall be dismissed shown on inotion of the district attorney. the Senate a report of the General of the Army, from office; and any such officer who shall become so Mr. HOLMAN. I have an additional seo. communicating, in compliance with a resolution hand that long they onght to be taxed again. Thenthily him, so as to exhibit a true statement of LOIS CLARK, of the Senate of May 29, 1868, further inform. imported from foreign countries; which was ation regarding the late election in Arkansas; referred to the Committee on Finance. Mr. EDMUNDS. I am instructed by the which was ordered to lie on the table. Mr. VICKERS presented a petition of citi- Committee on Peusions, to whom was referred zens of Philadelphia, Pennsylvania, praying the petition of Lois Clark, daugliter of AbraREVISION OF THE LAWS. that pensions be granted to the soldiers and ham Lawrence, deceased, a soldier of the The PRESIDENT pro tempore laid before sailors and the widows of soldiers and sailors revolutionary war, praying to be allowed the the Senate the following report of the commisof the war of 1812 ; which was ordered to lie pension due her father, to report a hill grant sioners appointed under the act of June 27, on the table. ing her relief. I ask unanimous consent that 1866, to provide for the revision and consoli: Mr. VAN WINKLE presented a petition of it may be considered at this time. It was dation of the statute laws of the United States; citizens of Philadelphia, Pennsylvania, pray; accidentally laid aside in the committee-room, which was read: ing that pensions be granted the soldiers and and has lost its place. It was presented very The undersigned, commissioners appointed under sailors and the widows of soldiers and sailors early. the act of June 27, 1866, "to provide for the revision and consclidation of the statute laws of the United of the war of 1812; which was ordered to lie By unanimous consent, the bill (S. No. 569) States," respectfully report to the Senate: on the table. granting relief to Lois Clark was read three That they began their labors by an examination of Mr. CONNESS. I present an extended times, and passed. It provides for the pay. the methods adopted in revisions of a similar charneter, and afterward framed a provisional schome for petition sent by telegraph from California, ment to Lois Clark, of Miiton, Verinont, of the work in hand. They arranged the contents of and signed by a great number of the most the sum of $757 due to her father, Abraham the Statutes-at-Large, so far as it could be done pro- prominent citizens of that State, connected visionally, under titles, and proceeded to revise these Lawrence, a soldier of the Revolution, being titles separately, It became apparent that they were with its industries, which reads thus: his pension from the 4th of March, 1831, to $o connected that very few of them could be consid- “We, the undersigned, representatives of the inter- the day of his death, June 13, 1837. ered safely ascertained and completed until the body ests of California and of the leading vineyards, do of connected titles should be revised. They have, respectfully petition you to use every effort in your BILLS INTRODUCED. therefore, pursued the necessary course, and have official capacity to have the duty on grape brandy prepared a considerable amount of material upon the reduced in proportion to the reduction on other Mr. HARLAN asked, and by unanimous various connected titles. spirits, or if possible entirely removed. We believe In doing this work they have found it indispensable consent obtained, leave to introduce a bill (S. the life of this great and growing vineyard interest to recast every statute from which they take any pro- demands such action on the part of Congress." No. 570) for a grant of land and granting the vision. Where several statutes relating to the same subject modify each other it has been impossible to I move that this petition be referred to the right of way over the public lands to the Denstate their united effect without writing a new statute. Committee on Finance, to whom the bill will ver Pacific Railway and Telegraph Company, To retain the language of the fragments in forec would go when it comes from the House of Repre. and for other purposes; which was read twice commonly be to misstate the intention of the whole. sentatives. The care necessary in this process requires greater by its title, referred to the Comunittee on the tinc than a revision after the method of compilation The motion was agreed to. Pacific Railroad, and ordered to be printed. would have done. Mr. YATES asked, and by unanimous conThe few specimeng which they have printed have REPORTS OF COMMITTEES. sent obtained, leave to introduce a bill (S. No. been offered merely as examples of the method adopted by them, and not as indicating the amount Mr. SHERMAN, from the Comunittee on 571) to provide for the more economical admin. of work done. They have hoped that by means of a Finance, to whom was referred the bill (H. | istration of the government of the several Terreference of these to appropriate committees they R. No. 1035) authorizing the Manufacturers' ritories of the United States, and for other might ascertain whether that method was deemed by Cougress to be in accordance with the act by which National Bank of New York to change its loca. purposes; which was read twice by its title, they are arithorized. tion, reported adversely thereon, and moved referred to the Committee on Territories, and The commissioners have been obliged to expend a that it be indefinitely postponed ; which was ordered to be printed. considerable part of their labor in learning the art; and they believe that their experionce must enable agreed to. Mr. SPRAGUE asked, and by unanimous them, as it already does, to work with increasing He also, from the same committee, to whom consent obtained, leave to introduce a bill ($. rapidity. But they are still unable to answer the was referred the bill (H. R. No. 1282) author- No. 572) to incorporate the Island City Harbor second inquiry put to them in the resolution of the Senate with definiteness. They do not believe, hot izing certain banks named therein to change Company; which was read twice by its title, cver, that with any amount of industry and ability their names, reported adversely thereon, and referred to the Committee on Commerce, and the revision of the permanent and general statutes moved that it be indefinitely postponed; which ordered to be printed. of the United States can be correctly done within the period limited by the act of June 27. They can was agreed to. He also asked, and by unanimous consent only say that they are giving their best endeavors to Mr. FRELINGHUYSEN, from the Com- obtained, leave to introduce a bill (S. No. 573) accomplish the work without delay and with strict mittee on Claims, to whom was referred the to provide for a life-boat to be stationed on correctness. WILLIAM JOINSTON, joint resolution (S. R. No. 9) in favor of A. Narragansett beach, Rhode Island; which was The commissioners herewith subuit three reports : W. Walker, reported it without amendment, read twice by its title, referred to the Com1. The laws relating to patents. and submitted a report thereon ; which was mittee on Commerce, and ordered to be printed. 2. The laws relating to the Army. ordered to be printed. 3. The laws relating to public printing. Mr. CONNESS. I ask leave to present an He also, from the same committee to whom amendment for the purpose of baving it printed, Mr. TRUMBULL. I move that that report was referred the petition of Henry Newell, sub- which I propose to offer to House bill No. 768 be printed, and that the accompanying com- mitted an adverse report; which was ordered when it is considered. It is a bill concerning munications, which are specimens of the work, to be printed. the rights of American citizens in foreign States. be referred to the Committee on the Judiciary. Mr. MORRILL, of Vermont, from the Com- || I move that the amendment be printed. They all ought to go to one committee to see mittee on Claims, to whom was referred the The motion was agreed to. as to the mode of doing this work. petition of Clara Moore, submitted an adverse The motion was agreed to. SIOUX INDIANS. Mr. RAMSEY. I move that the Senate proceed to the consideration of Senate bill Mr. WILSON presented a petition of methe bill (H. R. No. 1205) to further amend the No. 478. chanics, citizens of Salem, praying relief for The motion was agreed to; and the bill (S. the African export trade of distilled spirits; postal laws, reported it with amendments. Mr. TRUMBULL, from the Committee on No. 478) to amend an act entitled “ An act for which was ordered to lie on the table. the Judiciary, to whom was referred a letter the removal of the Sisseton, Waupeton, MedaMr. MORGAN presented the memorial of of the Secretary of the Interior, communicating, wakonton, and Waupekute bands of Sious or James Travers, praying for a pension; which in compliance with a resolution of the Senate Dakota Indians, and for the disposition of was referred to the Committee on Pensions. of the 5th of April, 1867, information in rela their lands in Minnesota and Dakota," ap. Mr. DRAKE presented a memorial of W. tion to the employment of Louis V. Bogy in proved March 3, 1863, was considered as in R. Laughlin and Solomon Markham, delegates the Department of the Interior, submitted a Committee of the Whole. It proposes to appointed by the settlers on the Osage and report, accompanied by the following resolu amend the first section of the act of March 3, Cherokee lands, remonstrating against the rati 1863, so as to read: fication of the Osage treaty; which was referred Resolved, that the appointment by the Secretary That the Presidont is authorized, and bereby dito the Committee on Indian Affairs. of the Interior of Louis V. Bogy as special agent, rected, to assign to and set apart for the Sissetos, Mr. CATTELL. I present a resolution of under the circumstances and for the purposes stated Waupeton. Medawakonton, and Waupekute bands in his communication to the Senate of the 8th of of Sioux Indians, a tract or tracts of unoccupied the mayor and common council of Jersey April, 1867, and as explained in the letter to the Com lands, outside of the limits of any State, suficient City, New Jersey, asking the passage of the mittee on the Judiciary of the 18th of April, 1867, was in extent to enable him to assign to each member of bill now pending before Congress to promote improper and unauthorized. said bands, or either of them who are willing to the efficiency of the American commercial The report and resolution were ordered to be adopt thio pursuit of agriculture, eighty acres of good agricultural lands, The same to be well adapted marine, to establish a national marine school printed. to agricultural purposes. for the orphans of soldiers and sailors killed Mr. HOWE, from the Committee on Claims, Mr. THAYER. I desire to inquire of the in battle or deceased in the service of the to whom was referred the bill (S. No. 379) for the Senator from Minnesota where these Indians United States, and others, and to make addi. relief of Thomas Wolfe, of Macoupin county, tional provision for disabled veterans of the Illinois, reported adversely, and moved its Mr. RAMSEY. This is a very simple matı naval service. I move its reference to the indefinite postponement; which was agreed to. ter, which can readily be explained. The bill Committee on Military Affairs. He also, from the same committee, to whom makes no appropriation of money or of lands. It was so referred. was referred the petition of Mrs. J. M. Hock After the Sioux massacre of 1862, the reserMr. CATTELL presented a memorial of aday, praying compensation for property vation belonging to the Sioux Indians in Minproducers, dealers in, and consumers of arti- destroyed by the Mormons in 1856, asked to nesota and their annuities were confiscated by cles required in dyeing and tanning, praying be discharged from its further consideration ; the Government; but the Government, cousidfor the imposition of a specific duty on sumac ering that there was still some care to be be. tion: pow are. li which was agreed to |