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case.

passed.

upon it, and I regarded that as good author- inasmuch as I understand his business pursuits want to impede the bill; but if this amendity. I still believe, notwithstanding that have not led him into contact with the courts ment prevails, I shall then move to add the leiter and the precise and specific statements of California, I must be permitted to say that other judges also. it contains, that it is not a irue reflex of the I think the insinuations which he has made Mr. TRUMBULL. I hope we shall now Condision of things in his court, and I feel against Judge Hoffman and his veracity are have a vote. The Senator from Rhode Island sntiicient interest to follow it up and ascertain the more extraordinary. Having introduced withdraws his motion. exactly the condition of business at the time this letter and read it, I feel bound to say this The PRESIDENT pro tempore. The quesstated in the letter that has been read here. much: that those who know, as I know, Judge | tion is on the amendment of the Senator from

The southern part of the State of California Hoffman, and who knew his father and his Oregon [Mr. WILLIA to the amendment is crying out by constant petitions sent to us mother before him, will understand, without of the Committee on the Judiciary. here for the creation of a new judicial district remark from me, that he needs no vindication The amendment to the amendment was rethat they may have a term of court at Los in respect of bis veracity, his manhood, or his jected--ayes seven, noes not counted. Angeles. Many cases there arise under the || character, from any member of this body. I The PRESIDENT pro tempore. The ques. internal revenue laws, and the people are shall be greatly amazed, no matter under what tion now is on the amendment of the commitcompelled to go more than five hundred miles | impulse he saw fit to drop a letter to me, his tee striking out the original bill and inserting a to attend to the most trivial cases.

Suits are

acquaintance and his friend, if in that letter he substitute. brought against them, instituted very often for has made a statement of facts under his per- The amendment was agreed to. malicious purposes, and they must travel that sonal view, which statement is even inaccu. The bill was reported to the Senate as extreme distance or submit to be beaten in the rate, much less open to the sort of criticism amended, and the amendment was concurredin.

I am surprised, to say the least, at the which has been bestowed upon it. I have no The bill was ordered to be engrossed for a statements contained in the letter of Judge || doubt of its correctness, and I feel that he third reading, was read the third time, and Hoffinan.

needs no vindication or support from me; and Mr. HENDRICKS. Will the Senator allow there I leave it.

MESSAGE FROM THE HOUSE. me to ask him a question ?

Mr. CONNESS. I do not know, Mr. PresiMr. CONNESS. Certainly. dent, just exactly the words that the reporter

A message from the House of RepresentaMr. HENDRICKS. There was an impres- has got down as coming from myself when last 1 tives, by Mr. McPherson, its Clerk, announced sion in the Committee on the Judiciary that up, but I do know that there was nothing which

that the House had passed the bill (S. No. 352) there was but very little business from the should justify this very nearly malicious imputa

to authorize the temporary supplying of vacanregion of Los Angeles and of southern Cali- tion made by the honorable Senator from New

cies in the Executive Departments, with an fornia that came into the United States court; York in that connection. I made no insinua.

amendment, in wbich it requested the concur. that the business which occupied the attention || tions, Mr. President, but stated plainly and

rence of the Senate. of that court was mainly from the neighborhood | boldly that from the information that I had

The message further announced that the of San Francisco, where the commerce of the bad, stating the source of that information,

House had passed the following bills, in which State concentrates. Is the Senator prepared and the further effort I made to obtain inform

it requested the concurrence of the Senate: to change our information on that subject? ation, it was exceedingly strange, as I now

A bill (H. R. No. 284) for the relief of N. A. Mr. CONNESS. I will answer the question repeat, if the statements contained in that Shuttleworth, of Harrison county, West Virby stating that undoubtedly the great mass of leiter were exactly correct. I went further | ginia ;. the United States district and circuit court then, and said that in the face of these precise

A bill (H. R. No. 255) for the relief of the business occurs at and near San Francisco, statements I could say nothing more, but would

heirs of James S. Porter, late of Hancock which is the center of population of the State. further investigate as I wished to do as to the

county, West Virginia ; All the admiralty business originates there, and facts of the case.

A bill (H. R. No. 1365) for the relief of

and that is a very heavy business. A very large Now, Mr. President, the honorable Senator | Captain Thomas W. Miller'; portion of the land business of the State origin. from New York may boast here his acquaint

À bill (H. R. No. 1367) for the relief of ates at or about San Francisco.

The cases

ance with Judge Hoffnan ; he may also boast George Kaiser. under the Mexican land-grant system are in his connection with what is regarded as a

ENROLLED BILLS SIGNED. the main disposed of; it would be perhaps safe learned profession. I will say nothing of either, The message also announced that the Speaker to say that there are not more than twenty not feeling that either could depress or elevate of the House had signed the following enrolled pending in the State; but there are constant me in the estimation of anybody; nor will I bills and joint resolutions; and they were therecauses arising in the district court involving undertake to make any remark as to the pecu- upon signed by the President pro tempore of contests for property in and about San Fran- liar knowledge that the Senator has attained

the Senate: cisco, where many small grants were made. || touching the present life and character of the A bill (S. Na 436) for the relief of James Those cases are constantly arising and are eminent judge of whom he has spoken, by | Hooper; pending. In the main, the statement the Sen- reason of his knowledge of his father and

A bill (H. R. No. 445) for the relief of Tim. ator from Indiana makes is correct; but under mother. If his investigations had been carried

othy Lyden, of Parkersburg, West Virginia ; the internal revenue laws there are many suits, | further and gone to the preceding generation A bili (H. R. No. 453) increasing the pension and that is a great pressure and a great hard- || perhaps they would have strengthened his case;

of Nancy Weeks, widow of Francis Weeks, an ship upon the interests of the people in the but not in my opinion.

ensign in the revolutionary war; southern part of the State.

With these remarks I leave the subject, as A bill (H. R. No. 1069) for the relief of But, Mr. President, the statements I now well as the judge of the Senator from New

Charles B. Tanner, late first lieutenant sixty. make' are so thoroughly met by the precise York.

ninth Pennsylvania volunteers; statements of that letter that I cannot press The PRESIDENT pro tempore. The morn- A bill (H. R. No. 1325) for the relief of them any further until further investigation, ing hour having expired the unfinished busi- Benjamin B. French, laté Commissioner of and I promise to make that. But in regard to ness of yesterday is regularly before the Senate. Public Buildings; the statement made by the Senator from Mr. CORBEIT. I trust we may have a A bill (H. R. No. 366) to incorporate the Oregon, it is clearly a correct one. If it be vote on this question.

National Hotel Company of Washington city; necessary for Judge Deady, as Judge Hoffman Mr. TRUMBULL. I presume the Senator

A bill (H. R. No. 869) prescribing an oath states, to come down to San Francisco to hold from Ohio will allow the vote to be taken on

of office to be taken by persons from whom the circuit court there, there ought to be lib. this bill. I imagine no one will say anything legal disabilities shall have been removed ; eral and fair provision made for his payment. more about it.

A joint resolution (H. R. No. 154) in rela. Prior to Judge Deady's coming the district Mr. SHERMAN. If the vote can be taken

tion to the settlement of the accounts of cer. judge from the State of Nevada was invited without debate I shall not object.

tain officers and agents who have disbursed there to hold the circuit court by Judge Field ; Mr. ANTHONY. Is the amendment with

public money under the direction of the chief but Judge Deady has been chosen by Judge | drawn?

of engineers; and Field in preference to the Nevada judge, as I Mr. WILLIAMS. No, sir.

A joint resolution (H. R. No. 324) to extend understand, because there were many mining Mr. ANTHONY. I wish to amend that

the time for the completion of the West Wissuits pending in which the judge of the Nevada | amendment.

consin railroad. district had more or less interest, and Judge Mr. TRUMBULL. If it is to be discussed, Deady, separated from all interest connected let the bill go over.

PRESIDENTIAL APPROVAL OF BILLS. with those cases was preferred by the bar, Mr. ANTHONY. I only wish to make it A message from the President of the United and he was invited to come. That was one

general. I do not know why the judge of States, by Mr. W. G. Moore, his Secretary, of the main reasons of his selection, and if it Oregon should have this additional compensa- announced that the President had approved be necessary for him to come there, certainly tion if the other judges are not to be included. and signed, on the 3d instant, the following provision ought to be made for his payment. I am in favor of the proposition, but I think acts and joint resolutions : Mr. CONKLING. I should have listened the other judges should have the same.

An act (S. No. 231) for the relief of Captain with some surprise to the line of remark, con- Mr. SHERMAN. If we are to go into an Charles N. Goulding, late quartermaster of sisting of a thinly.covered imputation upon increase of the salaries of all the judges I volunteers ; Judge Hoffman from the Senator from Cali. call for the regular order of business.

An act (s. No. 367) for the relief of Albert fornia had he been a member of the bar and Mr. ANTHONY. Senators say that this Grant; able to speak with so much personal knowledge amendment will be voted down. If that be so An act (S. No. 452) for the relief of Parker as his membership would have given him ; but I will withdraw my amendment. I do not

Quince ;

:

17

An act (S. No. 474) for the relief of Captain || line six, to strike out the word "cigarettes' The next amendment was to insert at the Dan. Ellis ; before "cigars,”

end of the section the following proviso: An act (S. No. 522) to authorize the proper The amendment was agreed to.

Provided, That nothing in this section shall be accounting officers of the Treasury to settle The next amendment was in line eight, after

construed as preventing the sale of cigars at retail

by retail dealers who bave paid the special tax as the accounts of Andrew S. Care ;

the word "thousand,'' to insert on cigarettes such from boxes packed, stamped, and branded in A joint resolution (S. R. No. 129) donating || weighing not exceeding three pounds per thou- the manner prescribed by law. certain captured ordnance for the completion || sand, $i 50 per thousand."

The amendment was agreed to. of a monument to the memory of the late The amendment was agreed to.

The following sections, to which no amend. (ajor General John Sedgwick; and

The Chief Clerk read the following sections, ments were proposed, were read: A joint resolution (S. R. No. 143) for the to which no amendment was proposed :

Sec. [86] 85. And be it further enacted, That every relief of George W. Doty, a commander in the United States Navy on the retired list.

SEC.[82]81. And be it further enacted, That every per

person now or hereafter engaged in the manufacturo son before commencing, or, if already commenced,

of cigars, shall make and deliver to the assistant And that on the 4th instant he approved and before continuing the inanufacture of cigars shall fur

assessor of the division a true inventory, in forin presigned the following acts : nish, without previous demand therefor, to the assist

scribed by the Commissioner of Internal Revenue, ant assessor of the division a stateinent in duplicate,

of the quantity of leaf tobacco, cigars, stems, scraps, An act (S. No. 166) for the relief of the subscribed under oath or affirmation, accurately set

clippings, and waste, and the number of cigar-boxes owners of the land within the United States surting forth the place, and, it in a city, the street and

and the capacity of each box, held or owned by him vey No. 3217, in the State of Missouri ; pumber of the street, where the manufacture is to

on the 1st day of January of each year, or at the An act (S. No. 347) to confirm the title of be carried on; and if the same shall be manufactured

time of commencing and at the time of concluding for, or to be sold and delivered to, any other person,

business, if before or after the Ist of January, setting Ethan Ray Clarke and Samuel Ward Clarke the name and residence and business or occupation

forth what portion of said goods, and what kinds, to certain lands in the State of Florida, claimed of the person for wboin the cigars are to be manufac

were manufactured or produced by him, and what under a grant from the Spanish Government; tured or to whom to be delivered ; and shall give a

were purchased from others, which inventory sbal bond in conformity with the provisions of this act, in

be verified by his oath or aflirmation indorsed on said An act (S. No. 469) confirming the title to such penal sum as the assessor of the district may re

inventory; and the assistant assessor shall wake pera tract of land in Burlington, Iowa. quire, not less than $500, with an addition of $100 for

sonal examination of the stock sutlicient to satisfy And also that on the 7th instant he apeach person proposed to be employed by him in mak

himself as to the correctness of the inventory, and ing cigars, conditioned tbat he will not employ any

shall verify the fact of such examination by oath or proved and signed the act (S. No. 505) io person to manufacture cigars who has not been duly

affirmation taken before the assessor, also to be inamend section five of an act entitled "An act registered as a cigar-maker; that he will not engago

dorsed on the inventory; and every such person shall in any attempt, by himself or by collusion with oth

enter daily in a book, the form of which shall be preconcerning the registering and recording of ers, to defraud the Government of any tax on his man

scribed by the Commissioner of Internal Revenue, ships or vessels," approved December 31, 1792. ufactures: that he will render truly and correctly all

an accurate account of all the articles aforesaid purthe returns, statements, and inventories prescribed;

chased by him, the quantity of leaf tobacco, cigars, HOUSE BILLS REFERRED. that whenover he shall add to the number of cigar

stems, or cigar-boxes, of whatever description, inanThe following bills received from the House makers employed by him, he will immediately give

ufactured, sold, consumed, or removed for consumpnotice thereof to tbe collector of the district; that he

tion or sale, or removed from the place of manuineof Representatives were severally read twice by will stamp, in nccordance with law, all cigars manu

ture; and shall, on or before the 10th day of each their titles, and referred to the Committee on factured by him before he offers the same or any

and every month, furnish to the assistant assessor of Military Affairs and the Militia: part thereof for sale, and before be removes any part

the division a true and accurate abstract from such thereof from the place of inanufacture; that he will

book of all such purchases, sales, and remoriis made A bill (H. R. No. 284) for the relief of N. not knowingly sell, purchase, expose, or receive for

during the month next preceding, which abstract A. Shuttleworth, of Harrison county, West sale any cigars which have not been stamped as re

shall be veritied by his oath or attirination; and in Virginia; quired by law; and that he will comply with all the

case of refusal or willful neglect to deliver the inrequirements of law relating to the manufacture of

ventory, or keep the account, or furnish tbe abstract A bill (H. R. No. 255) for the relief of the cigars. The sum of said bond may be increased from

aforesaid, he shall, on conviction, be tined not less heirs of James S. Porter, late of Hancock time to time, and additional sureties required at the

than $500 nor more than $5,000, and imprisoned not county, West Virginia ; and discretion of the assessor, or under the instructions

less than six months nor more than three years. It of the Commissioner of Internal Revenue. Every

shall be the duty of any dealer in leaf tobacco or A bill (H. R. No. 1365) for the relief of cigar manufacturer shall obtain from the collector

material used in manufacturing cigars, on demand Captain W. Muller. of the district, who is hereby required to issue the

of any officer of internal revenue authorized by law, The bill (H. R. No. 1367) for the relief of same, a certificate setting forth the number of cigar

to render to such officer a true and correct statement, makers for which the bond has been given, which cer

verified by oath or affirmation, of the quantity and George Kaiser was read twice by its title, and tificate shall be posted in a conspicuous place within

amount of such leaf tobacco or materials sold or referred to the Committee on Claims. the manufactory; and any cigar manufacturer who

delivered to any person or persons named in suchy shall neglect or refuse to obtain such certiticate, or to

demand; and in case of refusal or neglect to render DEPARTMENTAL VACANCIES. keep the same posted as herein before provided, shall,

such statement, or if there is cause to believe such The amendment of the House of Representon conviction, be fined $100. Any person manufac

statement to be incorrect or frauduleut, the assessor turing cigars of any description without first giving

shall make an examination of persons, books, and atives to the bill (S. No. 352) to authorize the bond as herein required, shall, on conviction, be fined

papers in the same manner as provided in this act temporary supplying of vacancies in the Exec- not less than $100 nor more than $5,000, and impris

in relation to frauds and evasions. utive Departments was referred to the Comoned not less tban three months nor more than five

SEC. [87] 86. And be it further enacted, That the

Commissioner of Internal Revenue shall cause to be years. Cigarettes and cheroots shall be held to be mittee on the Judicary, and ordered to be cigars under the meaning of this act.

prepared, for payment of the tax upon cigars, suitprinted.

Sec. [83] 82. And be it further enacted, That within

able stamps denoting the tax thereon; and all cigars thirty days after the passage of this act every cigar

shall be packed in quantities of twenty-five, filly, COMMITTEE SERVICE. manufacturer shall place and keep on the side or end

one hundred, two hundred and fifty, and tive hunMr. POMEROY.

dred, and all such stampe shall be furnished to colSome vacancies have of the building within which his business is carried occurred in the standing committees that ought on, so that it can be distinctly scen, a sign with let

lectors requiring the same, who shall, if there be any ters thereon not less than three inches in length,

cigar manufacturers within their respective districts, to be filled. There is a vacancy in the Com- painted in oil colors or gilded, giving his full name

keep on hand at all times a supply equal in amount mittee on Public Lands, and there are, I and business. Any person neglecting to comply with

to two months' sales thereof, and shall sell the same the requirements of this section shall, on conviction,

only to the cigar manufacturers who have given believe, vacancies on other committees. There be fined not less than $100, nor more than $500.

bonds and paid the special tax, as roquired by law, are some new Senators who have not been SEC. (81) 83. And be it further enacted, That it shall

in their districts respectively, and to importers of assigned to committees. I move that the Chair be the duty of every assistant assessor to keep a record,

cigars who are required to affix the same to imported in a book to be provided for the purpose, to be open

cigars in the custody of customs others and to perbe authorized to fill any vacancies that exist to the inspection of any person, of the name and

sons required by law to atlix the same to cigars on in the standing committees of the Senate. residence of every person engaged in the manufac

hand on the Ist day of January, A. D. 1869; and The PRESIDENT pro tempore. The motion ture of cigars in his division, the place where such

every collector shall keep an account of the number, may be entertained by unanimous consent. manufacture is carried on, and the number of the

amount, and denominate values of the stamps sold manufactory, together with the names and residences

by him to each cigar manufacturer, and to other The motion was agreed to. of every cigar-maker employed in his division; and

persons above described : Provided. That from and the assistant assessor shall enter in said record, under

after the passage of this act the duty on all cigars INTERNAL TAXES. the name of each manufacturer, an abstract of his

imported into the United States from foreign coupThe Senate, as in Committee of the Whole, inventories and monthly returns; and each assessor

tries shall be $2 50 per pound, and twenty-five per

cent. ad valorem. resumed the consideration of the bill (H. R.

sball keep a similar record for the district. and sball
cause the several manufactories of cigars in the dis-

Sec. [88] 87. And be it further enacted, That every No. 1284) to change and more effectually secure trict to be numbered consecutively, which number

manufacturer of cigars shall securely aflix, by pastthe collection of internal taxes on distilled shall not thereafter be changed.

ing on each box containing cigars manufactured by

or for him, a label on which shall be printed, together spirits and tobacco, and to amend the tax on Section [eighty-five) eighty-four was read as with the manufacturer's name, the number of his banks. follows:

manufactory, and the district and State in which it

is situated, these words: The PRESIDENT pro tempore. The Clerk

SEC.(85) 84. And be it further enacted, That from and "Notice.-The manufacturer of the cigars herein will now resume the reading of the bill at the after the passage of this act all cigars shall be packed contained has complied with all the requirements of

in boxes, not before used for that purpose, containpoint where he left off last evening.

law. Every person is cautioned, under the penalties ing respectively, twenty-five, fifty, one hundred, two of law, not to use this box for cigars again." The Chief Clerk resumed the reading of the hundred and fifty, or five hundred cigars each; Any manufacturer of cigars who shall neglect to bill, as follows:

and any person who shall sell or offer for sale, or de- aflix such label to any box containing cigars inado

liver or offer to deliver, any cigars in any other form by or for him, or sold or offered for sale by or for binn, Cigars :

than in new boxes as above described, or who shall or any person who shall remove any such label, so Sec. [81] 80. And be it further enacted, That upon pack in any box any cigars in excess of the number affixed, from any such box, shall, upon conviction cigars which shall be manufactured and sold, or re- provided by law to be put in each box, respectively, mored for consumption or use, there shall be assessed

thereof, be fined fifty dollars for each box in respect or who shall falsely brand any box, or who sball affix to which such offense shall be committed. and collected the following taxes, to be paid by the a stamp on any box denoting a less amount of tax manufacturer thereof:

than that required by law, shall, upon conviction, Section (eighty-nine] eighty-eight was next On cigarettes, cigars, and cheroots of all descrip- for any of the above described offenses, be fined for read, as follows: tions, made of tobacco or any substitute therefor, five each such offense, respectively, not less than $100 nor dollars per thousand. And the Commissioner of more than $1,000, and be imprisoned not less than six

SEC. (89) 88. And be it further enacted, That all Internal Revenue may prescribo such regulations for months nor more than two years.

cigars which shall be removed from any manufactory the inspection of cigars, cheroots, and cigarettes, and

or place where cigars are made without the same the collection of the tax thereon, as shall, in his

The Committee on Finance reported two

being packed in boxes as required by this act, or withjudgment, be most effective for the prevention of

amendments to this section. The first was in out the proper stamp thereon denoting the tax, or frauds in the payment of such tax. line thirteen, after the word “ offense,"' to

without burning into each box with a branding-iron The Committee on Finance proposed two

the number of the cigars contained therein, und the strike out the word “respectively." amendments to this section. The first was in

name of the manufacturer, and the number of the The amendment was agreed to.

district and the State, or without the stamp denoting

the tax thereon being properly affixed and canceled, more than $5,000, and imprisoned not less than six
or which shall be sold or offered for sale not properly months nor more than three years.
boxed and stamped, shall be forfeited to the United
States. And any person who shall commit any of the Section (ninety-four] ninety-three was next
above-described offenses shall, on conviction, befined read, as follows:
for each such offense, respectively, not less than $100
Jor more than $1,000, and imprisoned not less than

Sec. [94] 93. And be it further enacted, That from six months nor more than two years. And any per

and after the passage of this act it shall be the duty son who shall pack cigars in any box bearing a false

of every clealer in e gars, either of foreign ordoinestic or fraudulent or counterfeit stamp, or who shall re

manufacture, having on hand more than five thousand Dove or cause to be removed any stamp denoting the thereof, imported or manufactured, or purporting or tix on cigars from any box, with intent to use the

cl to have been imported or manufactured, prior s.me, or who shall use or perinit any other person

to the passage of thisaci, to immediately make a true to use any stamp so removed, or wlio shall receive.

and correct inventory of the quantity of such cigars buy, sell, give away, or have in his possession any

in bis possession, under oath or affirmation, and to 8. amp so reinoved, or wlio shall make any other fraud- deposit such inventory with the assistant assessor of uient use of any stamp or stamped box, intended

two proper division, who sball imineuiately return for cigars, or who shall remove from the place of

the same to the assessor of the district, who shall manufacture any cigars not properiy taxed and

immediately thereafter make an abstract of the seystamped as required by law, shall be deemed guilty of

eral such inventories filed in his oflice, and transmit a felony, and, on conviction, shall be fined not less the same to the l'ommissioner of Internal Revenue; tian $100 nor more than $1,000, and imprisoned not

and a like inventory and return shall be made on the less than six months nor more than thrce years,

first day of every month thereafter, and it like abstract

of inventories shall be transmitted, while any such The Committee on Finance reported amend- dealer has any such cigars remaining on hand, until ments to this section. The first was in line the Ist day of January, 1869, Alter the lst day of

January, 1869, all cigars of every description shall be thirteen, after the word “offense’ to strike

taken to have been either manufactured or imported out the word “respectively."

after the passage of this act, and shall be stamped The amendment was agreed to.

accordingly; and any person who shall sell, or offer

for sale, after the Ist day of January, 1809, any iinThe next amendment was in line twenty- ported cigars, or cigars purporting or claimed to have five, to strike out * taxed" and to insert

been imported, not so putupin packages and siamped 6 boxed."

by this act, shall, on conviction thereof, be fined not

less than $.00 hor more than $5,000, and imprisoned The amendment was agreed to.

not less than six months nor more than two years. The following sections, to which no amend- The committee reported two amendments to ments were proposed, were read:

this section. The first was to strike out - JanSec. (90) 89. And be it further enacted, That the

uary," wherever it occurs, and insert "April." absence of the proper revenue stamp on any box of

The amendment was agreed to. cigars sold, or offered for sale, or kept for sale, shall

The next amendment was in line twenty-six, be notice to all persons that the tax has not been paid thereon, and shall be conclusive evidence of the after the word “stamped” to insert “as pronon-payment thereof; and such cigars shall be for- vided." feited to the United States. SEC. [91] 90. And be it further enacted, That in all

The amendment was agreed to. cases where cigars of any description are manufac- The following sections, to which no amendtured, in whole or in part, upon commission or shares, or where the material is furnished by one

inents were proposed, were read: party and manufactured by another, or where the Sec.(95) 94. And be it further enacted, That any permaterial is furnished or sold by one party with an son who shall, after the passage of this act, sell, or understanding or agreement with another that the offer for sale, any cigars, representing the same to cigars are to be received in payment therefor, or for have been manufactured and the tax paid thereon any part thereof, the stamps required by law shall

prior to the passage of this act, when the same were be aflixed by the actual maker before the cigars are not so manufactured and the tax not so paid, shall removed from the place of manufacturing. And in be liable to a penalty of $500 for cach oil'ense, and case of fraud on the part of either of said parties in shall be deemed guilty of a misdemeanor, and, on respect to said manufacture, or of any collusion on conviction, shall be fined not less than $200 nor inoro their part with intent to defraud the revenue, such than $5,000, and imprisoned not less than six inonths material cigars shall be forfeited to he United

nor more than three years. States, and every person engaged in such fraud or SEC. [%] 95. And be it further enacted, That if any coilusion shall, on conviction, be fined not less than distiller, rectifier, wholesalo liquor dealer, com$100 nor more than $5,000, and imprisoned for not

pounder of liquors, or manufacturer of tobacco or less than six months nor more than three years. cigars, shall knowingly and willlully omit, neglect,

SEC. (92] 91. And be it further enacted, That any or refuse to do or cause to be done any of the things manufacturer of cigars who shall remove or sell any required by law in the carrying on or oonducting of cigars without payment of the special tax as a cigar his business, or shall do anything by this act promanufacturer, or without having given bond as such, hibited, if there be no specitic penalty or punishment or without the proper stamps denoting the tax imposed by any other section of this act for the thereon, or who shall make false or fraudulent neglecting, omitting, or refusing to do, or for the entries of manufactures or sales of any cigars, or doing or causing to be dono the thing required or who sball make false or fraudulent entries of the prohibited, he shall pay a penalty of $1,000; and if purchase or sale of leaf tobacco, tobacco stems, or the person so offending be a distiller, reclitior, wholeother material used in the manufacture of cigars,

salo liquor dcaier, or compounder of liquors, all disor who shall affix any false, forged, spurious, fraud- tilled spirits or liquors owned by bin, or in wbich he ulent, or counterfeit stamp, or imitation of any hus any interest as owner, and if he be a manuiacstamp, required by law to any box containing any turer of tobacco or cigars, all tobacco or cigars found cigars, shall, in addition to the penalties elsewhere in his manufactory shall be forfeited to the United provided in this act for such offenses, forfeit to the States. United States all raw material and manufactured or SEC. [97] 96. And be it further enacted, That any partly manufactured tobacco and cigars, and all internal revenue officer who shall be or become inmachinery, tools, implements, apparatus, fixtures,

terested, directly or indirectly, in the manufacture boxes, barrels, and all other materials, which shall be found in the possession of such person, or in his

of tobacco, snuti, or cigars, or in the production, rec

tification, or redistillation of distilled spirits, shall manufactory, and used in his business as such manu

be dismissed from otiice; and any such otlicer who facturer, together with his ostate or interest in the

shall become so interested in any such manufacture building or factory and the lot or tract of ground on

or producton, rectification, or redistillation, shall, which such building or factory is located, and all on conviction, be fined not less than $500 uor more appurtenances thereunto belonging.

than $5,000. Sec. (93) 92. And be it further enacted, That allcigars imported from foreign countries after the passage of Section [ninety-eight] ninety-seven 'was next this act shall, in addition to the import duties im

read, as follows: posed on the same, pay the tax prescribed in this act for cigars manufactured in the United States, and Sec. (98] 97. And be it further enacted. That if any have the samestamps affixed. Such stamps shall be officer or agent appointed or acting under the authoraffixed and canceled by the owner or importer of ity of any revenue law of the United States shall be cigars while they are in the custody of the proper guilty of any extortion or willful oppression, under custom-house officers; and such cigars shall not pass

color of law, or shall knowingly demand other or out of the custody of such officers until the stamps greater sums than shall be authorized by law; or have been so affixed and canceled; but shall be put shall receive for fee, compensation, or reward for the up in boxes containing quantities as prescribed in performance of any duty except as by law prescribed: this act for cigars manufactured in the United States or shall willfully neglect to perform any of tbe duties bcforc such stamps are affixed. And the owner or enjoined on him by law; or shall conspiro to collude importer of such cigars shall be liable to all the with any other person to defraud the United States; penal provisions of this act prescribed for inan- or shall make opportunity for any person to defraud ufacturers of cigars manufactured in the United the United States; or shall do, or omit to do, auy act States. Where it shall be necessary to take any of with intent to enable any other person to defraud the such cigars. so imported, to any place, for the pur- United States; or shall negligently or designedly pose of affixing and canceling such stamps, other permit any violation of the law by any other person; than the public stores of the United States, the col- or shall make or sign any false entry in any book, or lector of customs of the port where such cigars shall make or sign any false certificate or return in any be entered shall designate a bonded warehouse to case where he is by law or regulation required to which they shall be taken, under the control of such make an entry, certificate, or return; or having customs officer as such collector may direct. And any knowledge or information of the violation of any officer of customs who shall permit any such cigars revenue law by any person, or of fraud compitted by to pass out of his custody or control without coup- any person against the United States uuder any rev. pliance by the owner or importer thereof with the enue law of the United States, shall fail to report in provisions of this section relating thereto shall be writing such knowledge or intorination to his next deemned guilty of a misdemeanor, and shall, on con- superior officer, and to the Commissioner of Internal viction thereof, be fined not less than $1,000 por l Revenue; or shall demand or accept, or attempt to

collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged vislation of law, except as expressly authorize by law so to do, he shall be dismissed froin office, and shall be held to be guilty of n lnisdemcanor, old sball, 42 conviction, be fined not less than $1.000 por more than $5,000, and imprisoned not less than six months nor inore than three yesrs. And one half of the fine so imposed shall be for the use of the United States and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and tho said court shall also render judgment against the said assessor or assistant assessor for the amount of damages sustained in favor of the party injured. to be collected by execution.

The Committee on Finance proposed to amend this section in lines thirty-six and thirtyseven by striking out the words assessor or assistant assessor” and inserting “ officer or agent.'' The amendment was agreed to.

The following sections, to which no amendments were proposed, were read:

Sec. (99) 98. And be it further enacted, That any person who shall simulate or falsely or fraudulently execute or sign any bond, pernit, entry, or oiber document required by the provisions of this act, or by any regulation made in pursuance thereof, or who shall proruru the same to be falsely or fraudulently executed; or who shall advise, aid'in, or connise at the execution thereof, shall, on conviction, be inprisoned for a term not less than one year nor more than five years; and the property to which such false or frauiulent instrument relaies shall be forfeited.

SEC.1100) 99. And be it further enucted, Thai every collector having charge of any warehouse in wbich distilled spirits, tobacco, or other articles, are stored in bond, shall render a monthly account of all such arti es to the Commissioner of Internal Revenue, which account shall be examined and adjusied monthly by him, so as to exhibit a true statement of the liability and responsibility of every suob collector on such account. In adjusting such account the collector shall be charged with all the articies which may have been deposited or received under the provisions of law in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been reinored therefroin according to law, including transfers to oiber collectors and to his successor in oliice, and also whalover allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses.

The committee proposed to insert as section one hundred, the following:

Sec. 100. And be it further enacted, that the Seoretary of the Treasury and Commissioner of Internal Revenuc are authorized and empowered to alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, whon, in their judgment, necessary for the collection of revenue tax, or the prevention or detection of frauds thereon, and to make and publish such regulations for the use of such mark, stainp, or label as they may tind requisite.

Mr. SHERMAN. I move to amend that section by inserting after - tobacco," in the sixth line, the words " snuff and cigars."

The amendment to the amendment was agreed to.

The amendment, as amended, was adopted.

Section one hundred and one was next read, as follows:

Sec. 101. And be it further enacted, That in all cases arising under the internal revenue laws where, instead of commencing or proceeding with a suit in court, it may appear to the Commissioner of Internal Revenue to be for the interest of the United States to compromise the same, he is empowered and authorized to make such compromise with the advice and consent of the solicitor of internal rerenue, whose opinion in the case, with the reasons thercior. shall be given in writing and delivered to the Coumissioner; and in every case where a compromise is made there shall be placed on file in the office or the Commissioner the opinion of the solicitor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recom un endation also of the district attorney for the judicial district in which the suit or proceeding is pending, or of such other counsel as may be employed to conduet or prosecute the same on the part of the United States: Prorided, That it shall be lawful for the court at any stage of such suit or criminal proceed. ings to continue the same for good cause shown on motion of the district attorney.

The committee reported various amend. ments to this section, the first of which was in line seven, to strike out the words “ solicitor of internal revenue" and insert "Secretary of the Treasury.

Mr. TRUMBULL. It is one of the objec. Mr. TRUMBULL. I know that there has Mr. FESSENDEN. Perhaps you had better tionable features of the internal revenue sys. been great complaint of the exercise of this substitute the word " before." tem that the officers have been perunitted to power under the present law.

Mr. SHERMAN. I say I will not stand compromise suits; and it has been charged- Mr. SHERIAN. This section is a very upon a point of words. That is the object, to I do not say whether truly or not-that officers great, and, as they think in the office, alınost see that the Commissioner has all the facts and persons who are vested with this discre. an oppressive restriction upon their power to before him, prepared by an officer who is suptionary power have abused it very often in the control the matter of internal revenue. The last posed to be a lawyer. The facts of the case setilement of cases. I believe that we passed clause of the section I think ought to be changed are to be submitted to the Commissioner of some law on the subject, that suits should not somewhat, and I have a substitute for it, in Internal Revenue, and then the cretary upon be compromised without the consent, perhaps, regard to the compromise of suits now pending | the particular case is to make the compromise. of the judge of the court. I see the House of

in court.

But at present the section as it now Under the present law, the Secretary of the Representatives provided in this section that stands is a very great restraint upon any com- Treasury has nothing to do but prescribe regu. no compromise should take place without the promise whatever. No compromise can be | lations to control and govern the conduct of advice and consent of the solicitor of internal inade without the opinion of the solicitor of the Commissioner of Internal Revenue, withrevenue. I was not aware that we had such internal revenue, which must be filed in the

out any check. an office as that, unless this bill creates it. case, and then the case thus made up, with the Mr. FESSENDEN. The Senator will allow

Mr. SHERMAN. There is such an office | opinion of the Commissioner of Internal Rev. me to say that if they are the same as they provided for by law, but the President and the enue, is submitted to the Secretary of the

were made under my direction when I was in Senate have never been able to agree upon a Treasury, who must give his approval and must the Department, they prescribe that no settleproper person to hold it.

make the final settlement. That is the proper ments shall be made without the approval of Mr. F'ESSENDEN. There has never been way.

the Secretary of the Treasury; a nomination for it.

Mr. TRUMBULL. I inquire of the Sen- Mr. TRUMBULL. I should like to see a Mr. SHERMAN. Probably there has never ator from Ohio if he has betore him the last check from some other source upon these combeen a nomination, as the Senator from Maine act that we passed on this subject, I think

promises than the internal revenue officers. reminds me. The duties of that office are now during the present Congress, restraining the They make up a case; they report it to the Comperformed by a clerk really. The bill, as it power of officers to make these compromises? missioner of Internal Revenue and the Secre. came from the House, proposed to vest the

Mr. SHERMAN. I do not think any law | tary of the Treasury, and it all goes through solicitor of internal revenue with the power has been passed during this session. It was one channel, and the Secretary will generally of controlling the Commissioner of Internal proposed by the Senator from Indiana, [Mr. approve what the officers recommend. Now, Revenue, and we thought that wrong. We Dorrox,] but it was not passed. I will read it would be very desirable, if it is practicable, have required by a clause of the bill the opin- | the present law as it now stands :

to have a check from another source not conion of the solicitor of internal revenue to be "That the Counuissioner of Internal Rovenue nected with these internal revenue officers. filed; but the approval of settlement must be shall be, and is hereby, authorized and empowered

Forinstance, if a suit is pending, let it be comby the Secretary of the Treasury.

to compromise, under such regulations as the Secre

tary of the Treasury shall prescribe, any case aris- promised only with the assent of the judge or Mr. TRUMBULL. If there is such an ing under the internal revenue laws, whether pend- on the recommendation of the district attorney. officer, what is the objection to having the ing in court or otherwise."

Mr. SHERMAN. That is provided for. safeguard of his opinion and the reasons for This is the broad power conferred upon the The Senator is talking about the section before it before the settlement is made?

Cominissioner of Internal Revenue; and, as reading it through. It goes on and provides Mr. SHERMAN. The Senator will see the Senator says, great complaints have been that where a case is pending in court, the comthat that is provided for.

made. This section limits to a very great i promise shall have the assent of the district Mr. TRUMBULL. I see you have stricken | degree, perhaps to a dangerous degree, the attorney, and in certain cases of the judge. out the words “ whose opinion in the case, power of the Commissioner of Internal Rev.

Mr. TRUMBULL. If it is not pending in with the reasons therefor, shall be given in enue to make compromises, and certainly it court I would still have it by the assent of writing and delivered to the Commissioner." goes as far as we ought to go. There must be

the district attorney or somebody else, for as Mr. SHERMAN. The Senator will find some power in some one to compromise cases it stands it virtually amounts to a compromise that it goes on below. We do not limit the pending in court, and cases as they arise. by the collector and the assessor, and the Sec. power of the Commissioner of Internal Reve- Mr. TRUMBULL. I know we once had retary of the Treasury will know nothing about nue to make a settlement, by the opinion of this subject up, and I thought we passed an it from any other source. If you require the the solicitor of internal revenue, but of the act; but probably it failed between the two

case to be laid before the district attorney aud Secretary of the Treasury; but we require that | Houses. It seems to me that this section is I get his opinion, you have the opinion of a local in every case where a compromise is made somewhat incongruous the way the committee

officer who might know something in regard there shall be placed on file in the office of the bave amended it. The section as it stands

to the transaction that wouid not come through Commissioner, the opinion of the solicitor of authorizes the Commissioner of Internal Rev

these officers. It is charged all over the couninternal revenue, together with a statement of enue, with the assent of the Secretary of the

try, whether truly or not I do not undertake to the amount of tax assessed, the amount of'addi- Treasury, to make a compromise; and then it say, that many of these revenue officers are tional tax or penalty imposed by law, &c. provides:

corrupt. Mr. TRUMBULL, li seems to me that this And in every case where a compromiso is mado

Mr. FESSENDEN. I will ask my friend is a very strange proceeding. You authorize there shall be placed on file in the ollice of the Conthe Commissioner of Internal Revenue to missioner the opinion of the solicitor.

whether it is any greater injury as a general make a compromise, with the assent of the

I do not see the object of that. The opinion rule to adopt the opinion of the assessor and Secretary of the Treasury-just such a comof the solicitor is to have no effect whatever

collector than of the district attorney ?

Mr. TRUMBULL. No, I do not say that promise as he pleases--and then you require | upon the decision. It is a requirement that the solicitor of the Commissioner or of the seems to me to be useless, unless you require it is. The Senator from Maine will not un. internal revenue department to put on file it to be given in advance. It seems to me that

derstand me to say that it is, but this will give his opinion in writing. His opinion may be the word “where," in the tenth line, should

the advantage of an additional check. It is direcily the reverse of that of the Cominis. be stricken out and the word “before'' inserted;

more difficult to corrupt the assessor and colsioner. For what object do you require this so as to read :

lector and district attorney than to corrupt

either one. solicitor to file an opinion after the case is

And in every case before a compromiso is made there shall be placed on tile in the office of the Coin

Mr. EDMUNDS. decided and when it is to have no intluence in

Mr. President, some missioner the opinion of the solicitor.

little stability and adherence to one line of the decision at all ? Mr. SHERMAN. The question is whether

Certainiy there is no object in placing the policy or another has generally been supposed we shall make the opinion of the solicitor of

opinion on tile after the compromise is made. io be a good thing in legislation. No longer

Mr. SHERMAN. That is a mere point of ago than the 31st of March we supposed, all of internal revenue a final bar to a settlement. In the first place there is no such officer now.

phraseology. The present words mean that. us, at least that is the legal presumption, that Mr. TRUMBULL. But you have provided I have no objection to it. If the Senator would prefer the word "before," we had found a panacea for this evil of un.

regulated compromises. We passed a bill to for the filing of the opinion of such an officer.

TRUMBULL. It does not mean that exempt certain manufactures from internal Mr. SHERMAN. If one is provided by law, as there ought to be one appointed by the

as it now stands. He may file the opinion tax, which also provided for regulating whisky, President and confirmed by the Senate, then

after the thing is all over, and I think there and so on, and in that bill we passed a section the Commissioner of Internal Revenue is

can be no object in tiling it unless it is to have of this character:
some influence.

"That no compromise or discontinuance, or nolle bound to take the opinion of the solicitor of

Mr. SHERMAN. As that is merely a ques

prosequi of any prosecution under this act, shall be internal revenue, and that must be filed before

allowed without the permission, in writing, of the a compromise can be made; but the opinion it." It now reads:

tion about words, I will not waste time upon Secretary of the Treasury and the Attorney General." of the Commissioner of Internal Revenue

I was quite sure when the matter was broached and the opinion of the solicitor of internal

And in every case where a compromise is made there shall be placed on lile, in the ottice of the Com

that we had at some stage of this session revenue must be submitted to the Secretary of missioner, the opinion of the solicitor, together with solemnly declared that the true check, upon the Treasury, who alone, under the checks a statement of the amount of tax assessed, &c. the theory that the Senator from Illinois has

The purpose of this is, that the Commis- | named of having some extraneous person who • make a compromise. The Senator, if he will sioner of Internal Revenue shall never make was not in the line of promotion, so to speaklook at the present law, will find that this is a a compromise until after a full and fair investi- Mr. SHERMAN. That provision is in the great restriction on the powers conferred by it. li gation.

cases of suits pending; and the latter part of

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this section provides a mode of proceeding in the solicitor of any bureau. I think that is an members of Congress sometimes, to the office such cases. abuse.

of the Commissioner of Internal Revenue, or Mr. EDMUNDS. The Senator is altogether Mr. MORTON. The Senator from Vermont to the Secretary of the Treasury, and, if we inistaken. It does not provide for suits pend says that stability ought to be a part of our refer this matter to him, to the solicitor of ing. It covers suits pending, it is true; but | policy. That is true, sir, when you are sure internal revenue, and represent that this man is let me inform my friend, as he does not need that your policy is right; but I think that the an honest, intelligent man, who did not intend to be informed if he will think a moment, that experience of this country for the last three or to do any wrong, and the thing is fixed up in a prosecution is not necessarily a suit pending four years shows that this policy of compro- some way. It has been done to such an enorin court. Any seizure of property under pro- || mising has been the bane of our revenue system. mous extent that the revenue upon whisky is a cess of law (as every seizure must be, of course, Mr. EDMUNDS. I agree to that.

failure. Shall we repeat the same thing and if it is legal) is a prosecution against that Mr. MORTON. And hence I do not want provide for these compromises? I dare say property

stability in that direction. I say it has been that every dollar that this Government has Mr. SHERMAN. That means a judicial | the bane of it; it has been the destruction of it, obtained in the way of compromise of these proceeding:

so to speak; and yet we find most ample pro- | whisky cases has cost the Government $200. Mr. EDMUNDS. My friend says in his vision again made in this bill for compromising | We have lost $200 where we have made one seat, that means a judicial proceeding." I frauds in the collection of the revenue upon | dollar by a compromise. I would a great deal should like to know if the scope of this bill is | whisky and tobacco. Why, sir, it is not a rather not provide for any compromise at all. to seize men's property and dispose of it with- matter of astonishment that our

Mr. President, sometimes the greatest fact out a judicial proceeding? My friend, if he on whisky has fallen from $30,000,000 to will fail to make any impression upon the public will look into the decisions under the customs $13,000,000, when it ought to have been fifty | mind. Here is the great fact, and I must repeat laws-and we have had just such laws for or sixty or perhaps a hundred million dollars it, that there have been thousands of offenses seizures ever since the Government was organ- in the first place.

and many millions have been stolen, and these ized--will find that the seizure by the collector But the most remarkable thing about the offenses have become so public and notorious is the first step in a judicial proceeding; it is whole history of the whisky tax is the almost that they are scarcely disguised, and yet less the first step in a prosecution; just as between total failure to enforce the criminal law. than twelve convictions have taken place to private persons the first step of notice of suit || Think of it: there have been thousands of imprisonment in the United States. or filing of a claim is a judicial procedure. || frauds; there have beer hundreds, and per- Now, sir, what is the effect of this section ? Therefore, the term "prosecution' covers all || haps thousands of compromises; the offenses It provides: that. The provision I have read was not put against the law have been open and almost

He [the Commissioner of Internal Revenue) is upon any such narrow grounds as the Senator | undisguised ; and yet to-day there are not empowered and authorized to make such comprofrom Ohio says. The line of argument when twelve authenticated cases of conviction to im. mise with the advice and consent of the solicitor of that bill was passed was that all proceedings,

internal rovenue. prisonment for these many thousand frauds. that is to say, every prosecution against a par- Wbile, perhaps, more than one hundred and That is the bill as it comes from the House. ticular piece of property that was seized under || fifty million dollars of revenue has been stolen, The Committee on Finance propose to strike the internal revenue laws covered by that act, or the Government has been defrauded out of out the words “ solicitor of internal revenue'' should not be compromised unless the chief it, less than twelve persons have been con- and to insert "Secretary of the Treasury." law officer of the Government should concur victed to imprisonment throughout the United Then the bill as it comes from the House with the chief seizing officer, as the Secretary | States.

reads: of the Treasury is at the head of that, in the Mr. EDMUNDS. And less than twenty Whose opinion in the case, with the reasons therecompromise. brought to trial, probably.

for, shall be given in writing and delivered to the That I believe to be perfectly right, if you

Mr. MORTON. And the Senator from

Commissioner. are to have any compromise at all. The theory | Vermont suggests, less than twenty have been These words are putin brackets, to be stricken is, and it is a correct theory, that the Attorney brought to trial. Why, Mr. President, it is out by the Committee on Finance of the SenGeneral is at the head of the law business of incredible. The great failure is the failure to ate. Then it goes on to say: the Government. He ought to be the responsi- | enforce the laws. The great failure comes And in every case where a compromise is made ble head. He ought to be appealed to when right home to the courts, and perbaps to the there shall be placed on file in the office of the Comany of these large settlements are made upon district attorneys more than to all other offi- missioner the opinion of the solicitor of internal the recommendation of the district attorney, While this great fact is staring the coun: or of anybody else, to be a check upon the set- try in the face we propose, substantially, to con. You have stricken out the solicitor above. tlement of the prosecution against property, tinue the same system. Will we learn nothing? | He is not to be consulted; but the Secretary whether you say “prosecution" means alter it Are we incapable of instruction by experience? | of the Treasury is consulted ; but you provide has got into

court or while in process of getting That is what is substantially said again by this below for filing his opinion after the decision into court; and that is why I am opposed to section. One hundred and fifty millions of has been made. The awkwardness comes from having any solicitor of the Bureau of Internal revenue has been stolen, or the Government having put the solicitor of internal revenue in Revenue, for one. You are dividing up the defrauded out of it, and there have been thou- the bill, in the first place, as one to be conlegal responsibility of defending and prose- sands of offenses committed, and yet less than || sulted, and then striking out his name and cuting the laws among a great number of sub- twelve persons have been convicted throughout putting in the Secretary of the Treasury, but ordinate officers without any single controlling the whole United States. Sir, we need not leaving it below still for the opinion of the and responsible head over them. If the Inter wonder that the whisky tax has failed. There solicitor of internal revenue to be put on file. nal Revenue Bureau needs the advice of a law need be no surprise on that subject. The law Now, Mr. President, this solicitor of internal officer, as undoubtedly it does, as every other has not been enforced. How does it occur? revenue will be very much of the same charDepartment and branch of the service of the Indictments have been found by the hundred, acter with the district attorneys throughout the Government does, let it get that advice from I might say by the thousand, in the different United States. He will, perhaps, be just as the proper source; that is to say, from the States. What has become of them? Sir, they | impressible as it turns out by terrible experioffice of the Attorney General.

are frittered away one way and another; nol ence that they have been, and when he comes It has been in that view that we have passed | pros. upon the advice of the district attorney, to give an opinion he will take the opinion that in this body with great unanimity, and it has perhaps with the consent of the court, taking || is sent up to him by the district attorney. passed the other House, I believe, without a it for granted that the district attorney knows He cannot examine all these cases originally à division-no matter for that; it is not proper about the character of the cases; compromises and go back to the original sources of testito refer to that-and I believe it has become a have been made by the hundreds and the thou- mony. He will not have the time to do so. law in the late method of becoming laws; that | sands; and the general result is that detection He could not possibly do that; but he will is, by not being signed and returned, providing in a fraud upon the revenue carries with it no just take the opinion sent to him and excuse that all matters which had heretofore been other penalty than that of a compromise. It himself by falling back upon the advice given pending in the Court of Claims in charge of carries with it no penalty of punishment. It to him by the district attorney below. The several solicitors and bureaus should be con- only carries with it the penalty of a compro

Commissioner of Internal Revenue will do the solidated under the control of the Attorney | mise, in which the offender escapes by paying same thing. I ask you, will be be more wise General; and it was upon the wholesome and much less than the honest tax would be. Need hereafter in compromising than he has been proper theory that the public service is better we wonder, then, that the whisky tax has failed? heretofore? Certainly not. I am not imputadministered by making some one chief law We are now doing that which is humiliating | ing anything against his integrity, nor that of officer responsible for all the law affairs that and mortifying to me-acknowledging the inca- the Secretary of the Treasury; but, I ask, will the Government has.

pacity of the law, and surrendering to the they be wiser hereafter than they have been Therefore I hope that what has been said by whisky thieves by bringing down the tax from heretofore? Their power is just the same as the Senator from Illinois will be attended to, two dollars to fifty cents--a confession that before. You leave the matter with the district and that this matter will be so adjusted as that, || because of the corruption of the judiciary and | attorney, just as you have done before, not only if these compromises are to be made, they the revenue systems of this country we are for civil suits, but for criminal suits. When a shall be made upon the assent of the Attorney || incapable of collecting the tax.

man compromises a civil suit the criminal case General as the law part of the assenting power, Why, sir, when a man is detected in a fraud || always goes along with it. He never will comor of some officer of his department, and that upon the revenue the first thing he does is to promise civilly if you will not compromise with we shall not ever have a distinct, independent, | start for Washington city with his friends. If him criminally. The indictment must be nolle irresponsible (and by "irresponsible' I mean, he is a man of wealth or has any kind of respect. prosequied or set aside, or he will never comof course, uncontrollable) officer to be called II ability he can get men to go with him, and promise with you civilly, and hence I find in

revenue.

cers.

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