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the Whole, debate on the paragraph under thirty-six and fifty-nine degrees, inclusive, shall be The Clerk read as follows: consideration be terminated in five minutes,

deemed refined illuminating coal oil, and any person The motion was agreed to. or persons who, for purposes of salc or consumption,

On illuminating, lubricating, or other mineral oils shall mix any of the heaviest paraffine oils with the

marking not less than thirty-six nor more than fiftyORDER OF PROCEEDING TO-MORROW. refined illuminating oils, or with the naphthal, or

ninedegrees Baume's hydrometer, the exclusive prodeither one with the other, shall be deemed manufac

uct of the refining of crude oil produced by a single Mr. SCHENCK. I move that to-morrow be turers of coal oil, and must be duly taxed as such, and

distillation of coal, shale, asphaltum, peat, or other said oil thus mixed, cither with or without further

bituminous substance, not otherwise provided for, appropriated to the usual debate on the Presdistillation, shall pay the tax of illuminating.refined

ten cents per gallon. ident's message.

coal oil, if after said mixing or distillation said oils Mr. MOORHEAD. In line eighteen hunThe motion was agreed to.

mark by Baume's hydrometer between said points
of thirty-six and fifty-nine degrees.

dred and ninety-eight I move to strike out the TAX BILL-AGAIN.

words “a single." Those words are improperly Mr. MORRILL moved that the rules be sus

Mr. MORRILL. I move to strike out all

there and ought to be stricken out. pended, and that the House resolve itself into after the word "gallon” in line eighteen hun

Mr. GARFIELD. That is right as it stands. the Committee of the Whole on the state of

dred and eighty-two down to the end of the Mr. MORRILL. I am not aware that that the Union on the special order. paragraph, and to insert in lieu thereof the fol

expression is wrong; I have received no inforThe motion was agreed to. lowing:

mation but what those words should remain. So the rules were suspended; and the House

And all such oils between tho spccific gravity by As I understand it, it is right as it is.

Baume's test of thirty-six and fifty-nine degrees, inaccordingly resolved itself into the Committee clusive, shall be deemed refined illuminating oil, and

Mr. GARFIELD. A single distillation from of the Whole on the state of the Union, (Mr. any person or persons who, for purposes of sale or coal is called crude oil. The point in this

consumption, shall mix any of th heavier paraffine Dawes in the chair,) and resumed the consid

whole paragraph is to levy a lighter tax on oil oils with illuminating oil, or with naphtha, or either eration of the special order, being a bill of the one with the other, shall be deemed a manufacturer

produced from coal when refined; and in order House (No.513) to amend an act entitled "An of illuminating oil, and taxed as such, and said oil to make this tax correspond with the tax on act to provide internal revenue to support the thus mixed, either with or without further distilla

crude petroleum, we say that oil refined from tion.shall be subject to a tax of twenty cents pergalGovernment, to pay interest on the public debt, lon, if after said mixing or distillation the product

crude oil made by a single distillation of coal and for other purposes,'' approved June 30,

marks by Baume's hydrometer between the said shall bear a burden of only ten cents per gal1864, and acts amendatory thereof.

points of thirty-six and fifty-nine degrees inclusive. løn ; whereas that refined from crude petroMr. SPALDING. I cannnot agree with my

The amendment was agreed to.

leum shall bear a burden, as provided in the colleague from Ohio, (Mr. LAWRENCE,] if I Mr. SCOFIELD. I move to strike out in line | paragraph above, of twenty cents. I think understand him correctly, that this paragraph is cighteen hundred and eighty-two the word the paragraph is right as it stands. within the scope of our legislative power; and "twenty,'' and to insert "ten' in lieu thereof; Mr. MOORHEAD. I withdraw my amendI cannot agree with the learned gentleman and also to strike out the word “twenty” in

ment. from the Syracuse district, of New York, [Mr. the amendment just adopted and to insert

The Clerk read as follows: Davis) that we have power, as the Congress "ten" in lieu thereof.

On oil, naphtha, benzine, benzole, or gasoline of the United States, to make this legislation Mr. Chairman, when this tax upon rock oil

marking more than fifty-nine degrees Baume's hy

drometer, the product of the distillation, redistillaoperative upon the people of the different was imposed two years ago, ten cents a gallon

tion, or refining, of crude petroleum, or of crude oil States. Now, although we can exert the high was the amount fixed upon it. It was consid- produced by a single distillation of coal, shale, peat, and sovereign power of taxation, for all neces- ered at that time a very high tax; and, as com

asphaltum, or other bituminous substances, a tax of

ten cents per gallon; Provided, That distillers and sary purposes for our Government, yet we can- pared with the tax imposed upon gas, it would refiners of illuminating, lubricating, or other minnot go into the States and change individual be a very high tax now. Last year the tax was eral oil, naphtha, benzine, benzole, or gasoline, shall contracts there under the laws of the State. doubled. My amendment proposes to

be subject to all the provisions of law applicable back go

to distillers of spirits, with regard to special taxes, If I have a contract for my gas under the laws to the tax first levied upon this article two boods, returns, assessments, removing to and withof the State of Ohio, the price being limited by years ago, and place it at ten cents per gallon. | drawing from warehouses, liens, penalties, drawthe laws of that State to so much per thousand If you make it twenty cents a gallon, you make

backs, and all other provisions designed for the cubic feet, I would like to know what law of it more than double the tax imposed on any

purpose of ascertaining the quantity distilled, and

securing the payment of duties, so far as the same Congress can reach me in Ohio, and make me other illuminating substance by this bill. In may, in the judgment of the Commissioner of Inpay a higher rate than I have agreed with the the clause that immediately follows the tax on

ternal Revenue, and under regulations prescribed

by him, be decmed necessary for that purpose. gas company to pay: coal oil is only ten-cents per gallon, and the

Mr. SPALDING. I move to amend this Now, this provision, which it is sought by tax on the same amount of light derived from this motion to strike out, simply provides that gas is not more than half the amount of the paragraph by adding to it another proviso, as

follows: all gas companies shall be authorized to add tax imposed on this substance. the tax imposed by law to the price per thou- We must remember that this is an article

Provided further, That distillers and refiners of

coal or mineral oil, whose production shall not exceed sand cubic feet on the gas sold by them. consumed altogether by the poorer classes of twenty-five barrels per day on a monthly average, It is said that this will act as a hardship in

society; and that it is in itself a moralizer shall not be required to make returns oftener than States where the price ot' gas is limited. If so, and enemy of vice and crime. I think the once in thirty days. it is an indirect means of doing away with the committee ought to consent that this tax upon I will explain in a few words the object of laws of such States. We must impose taxes | light should be reduced to ten cents per gallon. || this amendment, which is for the purpose of to the extent we deem necessary, and then leave For one, I wo make the tax upon light so

accommodating the smaller refiners. “As the it for the different State Legislatures to apply low that the humblest dwelling of the poorest

law now stands they are required to make a the remedy. If they find that they have re- man in the land could be made cheerful and return once in ten days. Heavy capitalists can stricted their gas companies so as to make this nice; so that when he returns from his day's | bear that, but the smaller refiners should not, tax too onerous for them, they themselves will labor, instead of stopping at the gas-lit gro- I think, be required to report oftener than once agree that the tax may be added to the contract cery he may come home, having a few cents left in thirty days. price. But I hold that we cannot do it. I am with which to purchase a paper, and sit down,

Mr. GARFIELD. I think the amendment so much a State-rights man" that I hold to and look upon the questions pending before of my colleague [Mr. SPALDING] is a proper that doctrine. I believe, if I know anything Congress, so that he may censure by his vote one. about the laws and Constitution of my country, his member if we impose too heavy taxes upon

The amendment was agreed to. that we have no right to go into the States and him.

The Clerk read as follows: legislate in this way. That is my objection to Mr. MORRILL. I hope the gentleman will On spirits of turpentine, ten cents per gallon, the amendment. be content with his motion as we are content

No amendment being offered,
Mr. LAWRENCE, of Ohio. I withdraw the with his speech, and will not press it to a vote. The Clerk read as follows:
amendment to the amendment.
The motion is to reduce the tax on petroleum

On coffee, roasted, and all articles intended for use The question recurred on the amendment one half, and, of course, to reduce the amount

as substitutes for coffce, or for the adulteration of proposed by Mr. LAWRENCE, of Ohio, and of revenue from that source one half.

coffee, and all compounds and mixtures prepared for being put, it was disagreed to.

It will be recollected that when this tax was

sale, or intended for use, as coffee or as a substituto

for coffee when roasted and prepared for sale, but not The question then recurred on Mr. Steven's first imposed it was the intention to obtain a

ground, whether ofdomestic manufactureorimported, motion to strike out the entire clause ; and large amount of revenue from this article on the a tax of onc cent per pound. being put, it was agreed to.

ground that it was a better and cheaper article Mr. MORRILL. I move to strike out this Mr. HOTCHKIŠS. I move, in line eight- for light than anything else that could be ob. I paragraph, and insert in lieu thereof the foleen hundred and forty-six, to strike out the tained. We have not been deceived in that || lowing: word “ten and insert in lieu thereof “five." respect. It is an article that competes with

On coffeo, roasted or ground, ground spices and dry I do it for the benefit of the small companies, everything else. There is no article that gives a mustard, and on all articles intended for use as subwhich the chairman of the Committee of Ways more beautiful light, neither oil, tallow, nor gas,

stitutes for or as adulterations of coffee, spices, or

mustard, and upon all compounds and mixtures preand Means has conceded cannot live under the that can be afforded so cheaply. I must remind pared for sale, or intended for use or sale as coilee, present tax.

the committee, also, of the fact that we have || spices, or mustard, or as substitutes therefor, ono The amendment was not agreed to. already relieved crude petroleum from any tax.

cent per pound: Provided, That the exemption of

$1.000 of annual value of productions manufactured The Clerk read as follows: It was exempted by a special bill, and it is also

shall not apply to any of the above specified articles. On illuminating, lubricating, or other mineraloils,

exempted in this bill. I trust the gentleman The amendment was agreed to. marking not less than thirty-six por more than fifty- and his constituents will be satisfied with that,

The Clerk read as follows: nine dezrees Bilme's hydrometer, the product of the and that this amendment will not prevail. distillation, redistillation, or refining of crude petro

On molasses produced from the sugar-cane, and leum, twenty cents per gallon; and all coul oils be

The question was taken on Mr. SCOFIELD'S

not from sorghum or imphee, a tax of three conts tween the specific gravity, by the Baumc's tust, of amendment, and it was disagreed to.

por gallon.

No amendment being offered,

Mr. MORRILL. The gentleman will see powders, such as sporting powder, powder for The Clerk read as follows:

that one half is the half of something. The fire-works, &c. On sirup of molasses or sugar-cane juico, when half of what? The half of one. I believe this Now, gun-cotton, I believe, is used almost removed from the plantation, concentrated molasses is strictly accurate as it is now.

exclusively for blasting purposes, and I think or mclado, and cistern bottoms, of sugar produced from the sugar-cane and not made from sorghum or Mr. HOOPER, of: Massachusetts. I will it should be placed in the division embracing imphee, a tax of three fourths of one cent per pound. withdraw my amendment.

the explosive substances, which are subjected Mr. STEVENS. I would suggest to the chair- The Clerk read as follows:

to the lighter tax. It costs to produce it more man of the Committee of Ways and Means [Mr. On sugar candy and all confectionery made wholly than thirty-eight cents per pound ; and unless Morrill) that there ought to be some provisor in part of sugar, valued at not exceeding twenty

my amendment is adopted it will fall under the ion made in this bill to prevent the imposition

cents per pound, a tax of two cents per pound; ex-
ceeding twenty and not exceeding forty cents per

second class, and be subjected to a tax of ten of a tax upon sugar or sirup made from other pound, a tax of four cents per pound; when exceed- cents per pound. I hope there will be no objecthings than those here mentioned. ing forty cents per pound, or sold by the box, pack

tion to it. ago, or otherwise than by the pound, a tax of ten per Mr. MORRILL. The provision the gentle. cont. ad valorem,

Mr. GARFIELD. If gun-cotton costs more man from Pennsylvania (Mr. StevexS) indi

Mr. ALLISON. I move to insert after the

than thirty-eight cents per pound it will not cates will more properly come in when we reach that part of the bill relating to articles exempt || and the words - not exceeding forty cents per words“not exceeding twenty cents per pound”

be freed from the higher tax by inserting it

where the gentleman proposes, for that portion from taxation. Mr. STEVENS. I mentioned this because pound" the words “including the tax.”

of the paragraph relates to explosive substances The amendment was agreed to.

that cost less than thirty-eight cents per pound by a very absurd construction of the law,

including the tax. although we specified in the old bill what kinds Mr. RANDALL, of Pennsylvania. I move Mr. MORRILL. Ifthe gentleman from Pennof sirups and sugar should be taxed, the De- to insert as a new paragraph the following:

sylvania (Mr. THAYER) considers his proposipartment held that a manufacturer of sugar or On frec-trip passes over railroads conveying pas- tion an important one, I think he better embrace sirup from corn stalks or other articles not

sengers by steam, there shall be a ten-cent stamp
affixed to cach; on all six-inonths passes over such

it in an independent paragraph, to be inserted; here mentioned should be taxed. railroads there shall bo affixed to cach stamps

and then move to amend this paragraph by inThe Clerk read as follows:

amounting to $2 50; and on all annual free passes serting after the words "explosive substance"

over such railroads there shall be affixed to each On sugars not above number twelve Dutch standard stamps amounting to five dollars.

the words "not otherwise provided for." in color, produced from sugar-cane and not from sor

Mr. GARFIELD. It is suggested that the ghum or imphee, other than those produced by tho I desire to state, in support of this proposirefiner, a tax of one cent per pound. tion, that free passes are a luxury. [Laugh

gentleman can accomplish his purpose by movNo amendment being offered,

ing to insert the words and gun-cotton” before ter.) I suppose no one will contradict that. The Clerk read as follows:

the words “ a tax of five per cent. ad valorem." Moreover, it is a source of revenue which the

Mr. THAYER. I will modify my amendOn sugars above number twelvo and not above Committee of Ways and Means have failed to

ment to that effect. number eighteen Dutch standard in color, produced

reach. And let me say further, that gentlemen directly from the sugar-cane and not from sorghum

The amendment was agreed to. or impheo, a tax of one and one half cent per pound.

who suppose that this provision will not raise
No amendment being offered,
a considerable revenue are very much mistaken.

The Clerk read as follows:
The Clerk read as follows:
I am credibly informed that the railroad

On varnish or japan, made wholly or in part of gum pass.

copal, or other gums or substances, a tax of five per On sugar above number eighteen Dutch standard ing through my State issued, during a single

cent. ad valorem. in color, produced directly from the sugar-cane, and year, annual passes to the number of four

No amendment being offered, not from sorghum or imphce, a tax of two cents per thousand.

The Clerk read as follows: pound.

Mr. PLANTS. Have you one? [Laughter.]
No amendment being offered,
Mr. RANDALL, of Pennsylvania. No, sir;

On glue and gelatine of all descriptions, in the The Clerk read as follows:

solid state, a tax of one cont per pound. I have not. But if I had I should be willing

No amendment being offered, On the gross amount of the sales of sugar refiners, to have it taxed. By this provision you would including all the products of their manufactories or

The Clerk read as follows: realize from that road alone a revenue to the refineries, a tax of two and one half of one per cent. ad valorem: Provided, That every person shall be Government of from twenty to twenty-five thou

On glue and cement, made wholly or in part of glue,

to be sold in the liquid state, a tax of forty cents per regarded as a sugar refiner, and pay the taxes levied sand dollars. I think that, as we are putting a gallon. by law, whose business it is to advance the quality and value of sugar upon which a tax has been paid,

tax upon every other article of use or comfort, No amendment being offered, by melting and recrystallization, or by liquoring, clay- this article ought also to be taxed. I hope the The Clerk read as follows: ing, or other washing process, or by any other chem- | gentleman from Vermont (Mr. Morrill) will ical or mechanical means, or who shall advance the

On pins, solid head or other, a tax of five per cent. quality or value of molasses, concentrated molasses, not object to it.

ad valorem. or molado, upon which a tax has been paid, by boil- Mr. MORRILL. I am not prepared to say No amendment was offered. ing or other process.

whether I am opposed to it or not.

But I Mr. MYERS. I move to insert the followMr. MORRILL. I move to amend the pro- should object to its being inserted here, be- ing as an additional paragraph: viso by striking out the word “levied" and

cause this portion of the bill does not relate at inserting the word “required" after the words

On plain photographs, ambrotypes, daguerreotypes, all to stamps. It will come in more appropri- or other pictures by the action of light a tax of five "and pay the taxes.'

ately when we reach the part of the bill relating per cent. ad valorem. The amendment was agreed to. to stamps.

I presume there will be no objection to this Mr. MORRILL. I move to insert the words Mr. RANDALL, of Pennsylvania. I am amendment. I had understood that the chair. for duty,” after the word "tax

near the

very willing to withdraw my amendment now man of the Comiittee of Ways and Means close of the paragraph.

and offer it

where the gentleman from Vermont [Mr. Morrill) was to have reported it. I will The amendment was agreed to. has indicated. I am, however, very glad he

wait to hear from him if there is any objection Mr. GARFIELD. I move to amend this sees the propriety of it. paragraph by striking out the words “by boil- The Clerk read as follows:

Mr. MORRILL. Most certainly there is. ing or other process at the close of the para- On chocolate and cocoa prepared, a tax of one and

Mr. MYERS. I would like to hear what the graph, and inserting the same words before the a half cent per pound.

objections are.. If the gentleman declines to words "advance the quality or value of mo- No amendment being offered,

give them, then I will state in a few words why lasses,'' &c.

The Clerk read as follows:

I think this amendment should be adopted. The amendment was agreed to.

These photographs are really works of art and On gunpowder, and all explosive substances used Mr. STEVENS. There is one phrase here for mining, blasting, artillery, or sporting purposes,

ought to be exempted from taxation, as other which I do not know that I understand, and I

when valued at thirty-eight cents per pound or less, works of art are by a subsequent section of

a tax of five per cent, ad valorem ; and when valued this bill, which also exempts books, maps, rise to inquire the meaning of it. The first at above thirty-eight cents per pound, a tax of ten sentence of this paragraph reads: cents per pound.

charts, productions of stereotypers, electrotypOn the gross amount of the sales of sugar refiners,

Mr. MORRILL. I move to amend this

ers, lithographers, engravers, &c. including all the products of their manufactories or refineries, a tax of two and one half of one per cent. paragraph by inserting the words “including

The photographers, however, do not ask to ad valorem. the tax" after the words " when valued at

be entirely exempted from taxation. But the

tax of five per cent. ad valorem which I propose What is meant by "a tax of two and one

thirty-eight cents per pound or less." half of one per cent. ad valorem ? How much

The amendment was agreed to.

will be a smaller taxthan the one now imposed.

It is a reduction to which I think they are enis that upon a hundred dollars?

Mr. MORRILL. I move to insert the words

titled. . Mr. MORRILL. I think that is as plain as “including the tax” after the words - valued

In the next place, it is absolutely an advan. the English language can make it. It is one

at above thirty-eight cents per pound.” tage that we should do away with stamps upon half as much as five per cent. This is the

The amendment was agreed to.

photographs, both for the protection of the in: usual phrase employed in bills of this char- Mr. THAYER. I move to amend this

para- terests of the public and the interests of the phoacter.

graph by inserting the words “gun-cotton” tographers. Every gentleman in this House Mr. STEVENS. It means two and a half || after the word " gunpowder." There are two who has had photographs taken, or who has

classes or descriptions of gunpowder embraced examined them, knows that the canceling of Mr. MORRILL. Yes, sir.

in this paragraph ; the common or ordinary these stamps also tends to deface the photoMr. HOOPER, of Massachusetts. I think || powders which are used for blasting purposes, graphs when they are packed together in a if it means “two and a half per cent.," it would subjected to a tax of five per cent. ad valorem; case or otherwise. Generally speaking, phobe better to have it say so; and I therefore and the powders that are subjected to a tax of tographers do not affix these stamps and cancel move to amend this paragraph accordingly. ten cents per pound, which embrace the fancy ll them until the photographs ordered are called

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for, and in that case the purchaser, after he Mr. Chairman, there is one part of the gen- On clocks and time-pieces, and on clock movehas taken them away, often finds that the front tleman's remarks which I can heartily accept.

ments, when sold without being cased, a tax of fivo or face side of the picture is somewhat marred I will not deny the beauty of my children. But

per cent, ad valorem.

On all soaps valued at above three cents per pound, by the stamps attached to the reverse side of I must say that I do not like to have their pho- not perfumed, and on salt-water soap, made of cocoathe picture laid against it or the mark of the tographs defaced by ink marks which have nut oil, a tax of five mills per pound. ink with which it is canceled or defaced. But | been transferred to the face of the picture, as

On all other perfumed soaps a tax of three cents

per pound. in other cases, where the pictures are put up is the case with a photograph which I have Os all uncomponnded chemical productions, not beforehand, the injury falls upon the photog. now before me. I object to having the pic

otherwise provided for, a tax of fivc per cent. ad

valorem, rapher, who loses all the pictures thus defaced. tures of my children-beautiful as the gentle- On essential oils of all descriptions a tax of five

Mr. Chairman, there is among those engaged man concedes they are—thus disfigured. per cent, ad valorem, in this business a very general demand for the Now, sir, on page 133 of this bill, just pre

On all furniture, or other articles made of wood,

sold in the rough or unfinished, not otherwise proadoption of such provision as I now propose; ceding the paragraph which my friend has

vided for, a tax of five per cent. ad valorem: Proand I had understood that the committee would quoted, is another paragraph exempting from videu, That all furniture, or other articles made of favor it. There are, probably, twenty thousand taxation paintings and statues and groups of

wood, previously assessed, and a tax paid thereon,

shall be assessed a tax of five per cent, ad valorem photographers in the United States. They are of statuary produced by artists as works of art.”'

upon the increased value only thereof when sold in men generally well known to the communities

These photographs are essentially works of art, a finished condition. in which they do business, and honorable, and too; and were it not that the photographers are

On salt, a tax of three cents per one hundred

pounds. their returns of sales will be as reliable as those willing to pay a proper tax to the Government, of any other citizens. I would ask that they should be exempted

Mr. PLANTS. I move to amend hy striking I understand that the chief objection made || altogether. But they have no such request to out the following: "on salt a tax of three cents to this proposition is based on the fact that make. They only ask a modification of the per one hundred pounds." there is a small number of traveling photog. law, by which they shall be relieved from that Mr. Chairman, I make this motion because, raphers from whom the tax might not be col- which is an inconvenience, vexation, and loss

as I believe, such a tax as this ought not to be lected if we should do away with the provision to themselves and the public who patronize imposed upon the article of salt. It is an artirequiring stamps to be placed upon the pictures. them.

cle of prime necessity. I represent a district But, sir, these traveling photographers are by Let me give another reason why the amend- of Ohio in which pretty much all the salt made the very provisions of this bill almost exempted ment should pass and the taxation on this class in that State is manufactured. I am familiar from taxation. Frequently the photographs of artists should be reduced somewhat, as is

with the condition of that branch of industry made by men of this class are of so sinalt a size | proposed. Within the last four or five years

there. I know that during the last year a furthat stamps cannot be affixed to them, or they alcohol, sulphuric ether, acetic acid, and the nace costing some thirty thousand dollars, and are furnished at so low a price as to be exempt other chemical materials used in the manufac- manufacturing twenty thousand bushels of salt under a subsequent provision of this bill. Be- ture of photographs have advanced in price per month, paid an internal revenue tax of sides that, sir, the number of this class is more than two hundred and fifty per cent. But $700 per month-about eight thousand dollars extremely small as compared with the number the principal question is, shall we collect tax a year; while at the same time the manufacof those who do a regular business in some from these men in the objectionable shape of

ture of the salt, conducted in the most economfixed place, and if they attempt to defraud- stamps, or impose an ad valorem daty upon the ical manner, cost more than the market value which they are no more likely to do than amount of their sales, trusting them to make

of the article. The consequence was that a others-detection is tolerably sure to follow. proper returns, as we trust other classes of furnace of that kind, running through the year, The amendment which I propose contemplates || manufacturers?

paid to the Government about eight thousand nothing more than simple justice to the photog- By imposing the ad valorem duty and dis- dollars internal revenue tax, and found itself raphers, while it would also be of great advan- | pensing with the provision requiring stamps to

at the end of the year so much in debt that it tage to the public.

be affixed to these photographs we greatly ac- was obliged to suspend; so that the GovernMr. MORRILL. Mr. Chairman, probably commodate the public at large, while we save

ment gets nothing for the present. no tax provided for in this bill is more just than the photographers from a large annual loss; Mr. Chairman, I think that an article of such that which the gentleman from Pennsylvania | for in a package of pictures the face of one is prime necessity ought to be relieved from tax proposes to remove; and there is no case in placed against the back of the other, and thus so far as possible. As matters have stood which there is greater reason for requiring the the ink on the stamp as well as the stamp itself, heretofore, the manufacture of salt could not affixing of a stamp, if we mean to realize any as I have said, often defaces the picture. By an

be carried on with any profit, and it has in ad valorem tax the Government would realize | many cases been productive of loss to the The gentleman speaks of the small number its proper amount of revenue; and certainly manufacturer. of the traveling photographers. Let me say to five per cent. ad valorem is a sufficient tax upon

Mr. HENDERSON. I move, pro formâ, to him that these are as fifty to one compared || these pictures.

strike out the words three cents. with those who have fixed places of business. Mr. MORRILL. I have merely to say that I am glad that the views of the gentleman And from these traveling photographers we these photographs are articles of luxury, and from Ohio [Mr. PLANTS) and my own meet should derive no revenue without such a pro- those who purchase them can afford to pay the on this subject. I intended to make the same vision as that which he proposes to strike out.

motion that he did. I have no doubt this arendIt is true that we propose,

another part

Mr. MYERS. I withdraw the amendment ment would reduce the revenue a considerof this bill, to exempt from taxation "photo- to the amendment.

able extent, but I think that might be very graphs or any other sun picture, being copies On agreeing to the amendment, there were- easily made up by imposing an additional tax of engravings or works of art, when the same ayes twenty, noes not counted.

on luxuries, such as liquors and tobacco. are sold by the producer at wholesale at a price Mr. MYERS. I withdraw the amendment I withdraw the amendment to the amend: not exceeding ten to fifteen cents each, or are for the present.

ment. used for the illustration of books, and on pho

Mr. THAYER. I desire to call the atten- Mr. MORRILL. I move to amend by inserttographs so small in size that stamps cannot be tion of the committee to the fact that in the ing"one half,'' after the words three cents, affixed."

amendment which was adopted in regard to merely for the purpose of saying that the presThis provision is intended to refer to small ll.gun-cotton the object which the committee ent tax on salt is seven cents and two mills per photographs, some of which are not larger than contemplated was not accomplished, and it is | hundred pounds, and the Committee of Ways the ordinary quarter of a dollar, and some even necessary to make an addition. I trust that by and Means thought it was an interest that ought smaller. These we propose to exempt entirely. unanimous consent the committee will revert to be relieved, and therefore they proposed to But as to those of larger size, which are taken to that paragraph, in order that the necessary

reduce it to three cents. And I presume, with upon paper-such photographs as the gentle- amendment may be made.

the contemplated action on the tariff bill, they man buys for himself and for his beautiful chil- The CHAIRMAN. Is there any objection ? || will also be able to give some further relief to dren-the gentleman of course is not unwilling There was no objection; and

this interest. I think it should not be entirely to pay for them. There is a very large sale of Mr. THAYER moved to amend by insert- exempt from tax, and that it is advisable for these little souvenirs, and of course they yield || ing, before line nineteen hundred and sixty- | the friends of the salt interest to retain the rate a large revenue.

four, the following words: “on gun-cotton a proposed. As to the suggestion that these works are tax of five per cent. ad valorem."

I withdraw my amendment to the amendment. injured by the cancellation of the stamps, I The amendment was agreed to.

The question recurred on the motion of Mr. must say that that does not necessarily follow. Mr. THAYER. A slight additional amend- Plants to strike out the paragraph. When ordinary care is taken there is no diffi- ment is necessary, and I move to amend by Mr. PLANTS. I will modify my motion by culty in drying the ink without injuring the pic- | inserting after the word " purposes," in line moving to insert “one!' instead of " three. tures. It is only when the stamps are can- nineteen hundred and sixty-five, the words If it is not thought advisable to strike out the celed in a rough and hurried manner--as, for not otherwise provided for.''

whole section I think this reduction would be instance, by throwing sand upon the ink--that The amendment was agreed to.

a very material relief to the manufacturers of any injury can result. If time is allowed for

Mr. MORRILL. I move to amend by strik

salt. It looks like a small item to be surethe ik to dry or the usual soft paper is placed ing out in line nineteen hundred and seventy

three cents on a hundred pounds-but when between the cards, no difficulty can arise. five the words óóto be."

you come to manufacture large quantities exMr. MYERS. For the purpose of saying a The amendment was agreed to.

perience proves that the more salt is made the few words in reply to the gentleman from Ver- The Clerk read as follows:

more unfortunate the owners of the work are. mont, [Mr. Morril,] I move to amend my

On screws, commonly called wood screws, a tax of

I admit that there is some relief proposed in amendment by striking out the last word. ten per cent. ad valorem.

the exemption of some articles that go into



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the manufacture of salt. Under the old law | they please for them. The consumer will gain men charged with amendments for exemptions we paid taxes on coal, on barrels, and on very little by any reduction we may make. The which they will offer if this amendment carries, almost every item that went into the manufac- tax that we shall get will hardly make any and there will be no end to them. The Commit ture, and then seven cents and a fraction on change in prices; for they are articles which tee of Ways and Means have recommended to every hundred pounds of salt manufactured, | afford large profits and command great prices, || wholly exempt from tax plows, cultivators, and then-no, we were fortunately relieved and these prices are already fixed. I trust, drills, &c., and the reduction of the tax on from paying any income tax, because we had therefore, that this committee will coincide with these patented articles from six per cent. to none to be taxed upon after all that.

the Committee of Ways and Means, and refuse three per cent., or one half Mr. MORRILL. We have relieved this to strike out the tax on these articles.

Now, I ask gentlemen if they cannot afford interest as far as we thought it prudent to do. Mr. PAINE. I rise to move an amendment; to wait another year before they appeal to The enumeration of what we have done ought | but before doing so I desire to ask the chair- us for any further exemptions. My friend to satisfy the gentleman that we have done all man of the Committee of Ways and Means what behind me [Mr. STEVENS) is ready to ask that that can reasonably be required. We have will be the tax upon reapers, mowers, &c., if brooms and wooden-ware be exempted from taken off more than one half the tax and we strike out this paragraph.

taxation. Another member will ask for the exempted coal and casks and barrels entirely. Mr. MORRILL. Five per cent.

exemption of shovels, and another for the exMr. HARDING, of Illinois. I move to in. Mr. PAINE. I move, then, so to amend | emption of edge tools. I trust the Committee

"two” in place of “one.' I am in favor the bill as to transfer these three articles, reap- of the Whole will think that we have gone as of striking out this tax. The income I am ers, mowers, and threshing-machines, to the far in the exemption of articles from taxation informed is very small; I do not know exactly free list, among plows, cultivators, &c.

as it is advisable to go at this time. how much.

Mr. WILSON, of Iowa. I will state that The amendment of Mr. GRISWOLD was not Mr. ALLISON. Three hundred and fisty my intention is to move to insert these arti- || agreed to. thousand dollars.

cles in the free list when we reach it; but we The question recurred upon the amendment Mr. HARDING, of Illinois. For last year must strike them out here.

of Mr. Paine. I suppose. The principle upon which I op- The CHAIRMAN. It is not in order to Mr. LAWRENCE, of Ohio. I move to pose this tax is this, that it operates unequally. || take up the free list at this time; the commit- amend the amendment of the gentleman from The largest portion of salt is consumed in the tee has not yet reached that paragraph. Wisconsin [Mr. Paixe] by inserting the words packing of beef and pork, and some sections, Mr. PAINE. I am very anxious to vote "horse-powers, corn-shellers, and winnowing. of course, consume much more than others. for the amendment of the gentleman from machines." In the manufacturing districts at the East com- Iowa, provided these three articles can be ex- Mr. ECKLEY. That is already provided paratively little is consumed.: The burden of empted from taxation; but I am very unwill- for. the tax will fall upon the agricultural interest | ing to vote for it if it will impose upon them a Mr. LAWRENCE, of Ohio. Then I withof the country almost entirely.

tax of five per cent. I move, therefore, to add draw my amendment. I withdraw the amendment.

at the end of line two thousand and three the The amendment of Mr. Paire was not The question being taken on the amendment || words "reapers, mowers, and threshing.ma | agreed to. of Mr. Plants to strike out three" and in- chines shall be exempt from taxation." The The question recurred upon the amendment one, it was not agreed to. clause will then read:

of Mr. Wilson, of Iowa, to strike out the The Clerk read as follows:

On scales, brooms, and wooden-ware a tax of three words "reapers, mowers, threshing machines.' On reapers, mowers, threshing-machines, scales, per cent, ad valorem; reapers, mowers, and thresh- Mr. STEVENS. I think that we better strike brooms, and wooden-ware, a tax of three per cent. ing-machines shall be exempt from taxation.

out “ brooms and wooden-ware," and I more ad valorem.

Mr. HART. I hope the amendment offered to amend the amendment in that way. They Mr. WOODBRIDGE. I move to amend by | by the gentleman from Iowa [Mr. Wilson] are so small articles that I hardly think a tax adding the following:

will be adopted by the committee. I see no should be imposed upon them. Provided, That when any parts of reapers, mowers, propriety in taxing these three items of man- The CHAIRMAN. The amendment of the threshing machines, or scales shall be once assessed and a tax previously paid thereon, the amount so

ufacture while others are exempted. The gen. || gentleman from Pennsylvania [Mr. STEVENS] paid shall be deducted from the tax on the finished tleman from Vermont (Mr. Morrill] stated is not germane to the amendment of the genarticle.

that the Comunittee of Ways and Means had tleman from Towa, (Mr. Wilsox.] Mr. WILSON, of Iowa. I ask the gentle- selected a few articles from the large list of Mr. STEVENS. Then I move to amend the man to withdraw that for the present and let | agriculturalimplements, but that they found it | amendment by striking out all but the letter is.” me offer an amendment to strike out“ reapers, || impossible to include a large number of items [Laughter.] And I will confine myself to my mowers, and threshing machines." If that is on that list, such as shovels, axes, &c., and amendment by saying that while all bnt the carried he can then add his proviso so far as that they have selected only a few. It will be letter "s" should be left in, I think that relates to scales.

observed that in that selection they have taken "brooms and wooden-ware'' should be stricken Mr. WOODBRIDGE. I withdraw it.

"machines'' not

Now, if the gentlemen of the Committee Mr. WILSON, of Iowa. I now move to Mr. MORRILL. I beg the gentleman's par- of Ways and Means had come to the help of strike out reapers, mowers, and threshing: don. If he will look at page 135 he will find the woman who scrubs with her broom and the machines."

that they exempt “plows, “cultivators,'' woman who cooks in her wooden-ware, it seems I see that the object which I aimed at is par- ós harrows," &c.

to me there would be some propriety in their tially accomplished by the provision on page Mr. HART. A plow is not a farming tool." actions 135, where the committee place in the free list Now, in reply to a remark made by the gen- Mr. WILSON, of Iowa. Our women out "plows, cultivators, harrows, straw and hay cut- tleman from Vermont, [Mr. Morriii,] I hap- West do not do that. ters, planters, seed-drills, horse-rakes, and win- pen to know that so far as threshing machines Mr. STEVENS. What! do you not scrub nowing-mills.” Now, I can see no greater pro- are concerned the patents are about exhausted, any out West? (Laughter.] You ought to. priety in exempting these articles from the tax and that there is not a threshing-machine pat- Mr. WILSON, of lowa. We do not cook in imposed by the bill than those which I propose ent in the country that is worth anything.As wooden-ware. (Laughter.] to strike out in the paragraph under consider- to the immense profits which are alleged to Mr. STEVENS. They cook in woodenation. It is simply a relief to the great food- have been derived from these manufactures, in ware with us; they bake and stew, especially producing portion of our population, the agri- my district these machines were manufactured stew. [Renewed laughter.] culturists, and that is the sole object I have very extensively, and I know that during the Now, I do not know anything that can bear in offering the amendment. There is no class past four or five years these interests have taxation better than reapers and mowers and of our people so poorly remunerated for the rather suffered than otherwise. I certainly | threshing-machines. The farmer is pretty well amount of capital and labor invested in their think that these three items should be stricken relieved from taxation, as he ought to be. And pursuit as the agriculturists; and it is for the out in justice to the manufacturers of these there is no class of people who get off so well purpose of granting them the partial relief that | peculiar machines. They are about the only as the farmer. I believe the farmers in my may be derived from the removal of this tax machines used for agricultural purposes


county are taxed as high as any in the United that I offer this amendment. are not included in the free list.

States. The most of them have machines of Mr. MORRILL. Mr. Chairman, the list of Mr. GRISWOLD. I move to amend this this kind, that can do the work of eight or ten articles used by agriculturists is very extensive; | paragraph further by inserting the words “plan- men each, and thus they can afford to pay the and it is conceded that there are many of those tation hoes." I do that because a plantation tax imposed here. articles that might with some propriety be ex- hoe is a peculiar instrument. The manufacturer Now, I should be glad if we could get along empted from taxation. But the Committee of of the ordinary hoe, as I understand, requires without any tax at all. And when onr wise Ways and Means were compelled to select from but little or no protection in this country. But | Secretary of the Treasury shall have consolithat list. We found that the wants of the Treas- | the plantation hoe is a peculiar instrument dated his bonds so as to have them five per ury would not permit us to exempt all. If we manufactured for the South. It is very heavy, cent. all around, and pay three per cent in were to exempt all agricultural machines and and in consequence of there being no machine negotiating them, and make them payable in tools, hoes, shovels, scythes, axes, sickles-I labor upon it, it is impossible for the manufac- || gold instead of currency-make them about might go on with a never-ending list-we should turer in this country to compete with the man- ten per cent. instead of what they are now; relieve the Treasury from an inconceivable ufacturer of England in this respect, if he is when he does all that, we may be able to do amount of revenue. The tax we now propose required to pay a tax upon it.

without taxes; but we cannot now. I with: upon these articles is only three per cent, ad Mr. MORRILL. I must oppose the amend. draw my amendment to the amendment, and valorem, and they are articles made by men ment of the gentleman from New York, [Mr. || let the letter "s" come out with the rest. who own patents, and can get whatever price || GRISWOLD.) I find that there are various gentle. || (Laughter.]


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The question recurred upon the amendment think that the idea advanced by him is a new recollection that was since I introduced the of Mr. Wilson, of Iowa.

offspring of his brain; for when I spoke to him amendment. Mr. SLOAN. I move to amend the amend- in reference to this matter two or three days Mr. GARFIELD. It was an amendment in ment by adding to it a motion to insert the ago, he conceded that there was eminent pro- | regard to engines to which he referred. I words pig iron" in place of what the gentle- || priety in such an amendment as I have pro- thought it was a very proper one, and I adman from Iowa [Mr. Wilson] proposes to posed. But it seems the gentleman has just mitted at the time that the principle ought to strike out, so that our revenues shall not suffer discovered that a desire to avoid such a system be ingrafted wherever it could be, namely, that in consequence of striking out those articles. as that proposed in the amendment was the we shall not duplicate taxes by taxing parts of I think pig iron with this tax will produce a reason which induced the Committee of Ways a machine and afterward taxing the machine much larger revenue than the articles my friend || and Means to propose a reduction of the tax on when it is put together. But let it be underfrom Iowa proposes to strike out. And I think scales from six to three per cent. ad valorem. stood that when we take away the duplicate it can much better bear taxation than the agri- Now, sir, my impression is that the reason tax we leave the tax ad valorem. In this case culturalinterests of the country. I am informed | actuating the committee in making this reduc. the ad valorem tax is reduced to three per cent. that the iron interest is in a far more prosper- tion was the propriety and justice of a policy | And another thing is done. The transitory tax ous condition now than agricultural interests of reduced taxation upon articles in general which is added to these machines in another generally.

use and necessary for the increasing business part of the bill is taken away, which leaves this The question was taken upon Mr. Sloan's of the country, and that they found that such interest still more free. amendment to the amendment, and it was not a reduction could be made without interfering As I said before, it would be a very vexaagreed to.

with the collection of the needful amount of tious and troublesome tax to collect, and I The question recurred upon the amendment revenue for the support of the Government. trust the gentleman's amendment will not preof Mr. Wilson, of Iowa; and being taken, upon It appears to me that the amendment which vail. a division, there were-ayes 37, noes 29; no I propose will not involve us in any such diffi- Mr. WOODBRIDGE. I withdraw the quorum voting.

culties as the gentleman from Ohio apprehends. amendment to the amendment. Tellers were ordered ; and Mr. Wilson, of | The various articles used in the manufacture The question being taken on the original Iowa, and Mr. Le Blond, were appointed. of scales are ordinarily made and finished in amendment offered by Mr. WoODBRIDGE, it was

The committee again divided; and the tellers the shop where the scales are constructed. not agreed to. reported-ayes 58, noes 35.

They are subject to a separate taxation; and Mr. WOODBRIDGE. I move to strike out So the amendment was agreed to.

then when put into the scales are taxed over the word “scales" and to insert at the end of Mr. WOODBRIDGE. Mr. Chairman, I was again at the rate of three per cent. on their || the paragraph the following: "scales shall be opposed to striking ont the articles which have value. My amendment will not increase in

put upon the free list." been stricken from the bill. But, most assur- the least degree the difficulty of collecting the Mr. Chairman, we had a good deal of talk edly, since they are stricken out, there should, tax.

here in regard to farming. It seems to be an in justice, be at least an exemption in reference The trouble will be just as great whether the extremely popular occupation. to scales. I therefore move to amend by add

amendment is passed or not. These various Mr. SPALDING. If the gentleman will ing, at the end of the paragraph, the follow

articles are manufactured in large quantities, allow me, I wish to move to strike out the ing:

and are used as scales are constructed, and whole paragraph. Provided, That when any parts of scales shall have there can be no difficulty in designating how

Mr. WOODBRIDGE. No, sir. The genbeen once assessed, and a tax previously paid thereon,

much of this or that article is used in the con- tleman can make that motion afterward. It is the amount so paid shall be deducted from the tax on struction of one or fifty or five hundred scales. very popular and very acceptable, doubtless, the finished article.

So that the argument of the gentleman amounts to agriculturists for gentlemen to get up here Mr. Chairman, I will state my reason for to nothing.

and say that we ought not to oppress that honoffering this amendment. In the manufacture

It is always best to do right when we know orable class of men who do so much for the of scales various articles, such as rods, screws, what right is. A tax is always a blow and a welfare of their country. Well, sir, I am an and bolts, are used. These, when constructed, burden. It is necessary to be imposed for the agriculturist myself, and most of my constitare taxed separately. Under the existing law support of the Government, and is a just bur- uents are agriculturists. They constitute at they are taxed $3 60 per ton. The scales when

den upon the subject in consideration of the least one of the most independent, intelligent; completed, with these articles as constituent || protection which Government affords; but cer- and patriotic class of men that the sun ever parts, are taxed six per cent. upon the gross | tainly it is unwise and unjust to duplicate tax- shone upon; but, sir, I am informed that farinvalue. In this way a double taxation is in- ation. If it were necessary to impose a tax ers, as a class, pay less taxes, in proportion to posed on the manufacturer. It is certainly of six per cent. on scales I am the last man their means, than men engaged in any other unjust that articles should thus be taxed twice. that would object to it. I am for taxing all occupation. You get but little income from If the different articles which enter into the

articles sufficiently and with discrimination and the farmers who own high-priced sheep, or structure of scales are subjected to a separate discretion to raise the revenue that Govern- from those who cultivate thousands of acres tax, they should not be included in the assess- ment requires; but in imposing the tax I would of our western prairies. Honorable and highment when estimating the gross value of the do justice to all and injustice to none as far as minded as they are, they are not the men who finished article. Duplicate taxation is always | possible. And I assert it as a principle that yield the money for the support of the Govunjust.

there should not be duplicate taxation where ernment. It is the manufacturers who return Mr. GARFIELD. I rise to oppose the it can possibly be avoided.

the income that rolls the wheels of Governamendment of the gentleman from Vermont, Now, I know that the manufacture of scales ment, and yet gentlemen say we must strike [Mr. WOODBRIDGE.]

in this country has not been a remunerative the tax off this and the other article because The taxation upon the articles mentioned in business. There is one firm in my State which the farmers use them; and our legislators do this paragraph has been reduced from six to has existed thirty years or more, and has, not always seem to be independent enough to three per cent. for the very purpose of favoring | amassed a fortune. There are other scales act in accordance with their own judgments, but them, and for the further purpose of avoiding the coming into use made by other manufacturers. rather pander to what they suppose to be the complex system which we should have it the There is one new manufactory within my own popular sentiment, so as to have the farmers small parts which enter into the structure of district, where I know there has been no money say “This is the man who looks after our scales, threshing machines, mowers and reap- made as yet; no dividend has been paid upon interest; we must return him to Congress. ers, were exempted from their proportionate the stock. I also happen to know that I have Sir, I will never lend myself to a cry of that share of the tax upon the gross value of the fin- had some stock of that kind myself which kind, whether I come to Congress or stay at ished articles. In collecting the tax upon the turned out as my investments usually do-not home; I respect the farmer, because he is completed articles, it would be very difficult to a dollar of interest and a loss of the principal. manly, and is at the very foundation of society. compute and allow the deduction for every little | I hope this amendment will be adopted, because | His is the earliest and noblest occupation screw, or bolt, or rod, on which a separate tax it is right. It is not class legislation, nor legis- known to civilized life. But, at the same time, might previously have been paid. Such a system | lation for the benefit of individuals, but the I do not believe in giving up principles of as that would be extremely vexatious; and for assertion of a principle.

right merely for the purpose of coaxing and the purpose of avoiding such a system, the Mr. GARFIELD. I do not wish to retail flattering those who have so much to do in committee concluded to fix the tax on the fin- any private conversation between the gentle- electing members of Congress. ished article at three per cent. ad valorem, man and myself, or any of our private opin- Now scales are used, it is true, on farms, instead of five per cent., which is the rate im- ions that we have exchanged outside.

and every farmer wants one to weigh his beef, posed on engines and other large machinery Mr. WOODBRIDGE. If the gentleman || his hay, his wool; but it is not merely bewhere the amount of tax previously paid on will allow me, I beg pardon for any reference cause the farmer wants them that I propose particular parts can readily be calculated. The to the gentleman's views. I would not have the amendment. gentleman's. amendment would involve us in called upon him if I had not such great con- [Here the hammer fell.] the very difficulties which the committee sought | sideration for his integrity and good judgment. Mr. MORRILL. As this paragraph has been to avoid.

I supposed the gentleman was sincere in his | fully and eloquently discussed, I hope the quesMr. WOODBRIDGE. For the purpose of approval of the amendment.

tion will be taken. replying to the gentleman from Ohio, [Mr.Gar- Mr. GARFIELD. I only want to say that The amendinent of Mr. WOODBRIDGE was FIELD,] I move to amend the amendment by the gentleman will recollect that a short time not agreed to. striking out the last word.

afterward I told him plainly, in his seat, that I Mr. WASHBURN, of Massachusetts. As Mr. Chairman, I am quite surprised at the thought the amendment was not a proper one.

the committee have stricken out so much of remarks which the gentleman has just made. I Mr. WOODBRIDGE. According to my this paragraph, I suppose there will be no

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