« PoprzedniaDalej »
Mr. GARFIELD. I move to amend the mediately from the vineyard to vintners, shall not be the precedent that wine manufactured in this
taxed. proviso by inserting after the word "engines":
country shall be entirely exempt from tax so the words or cars ;'', and also by inserting
The amendment was agreed to.
long as we impose a heavy tax upon all other after the words “finished engine," the word The question recurred upon the motion of liquors and beverages. or car. Mr. STEVENS to strike out the paragraph.
Mr. BIDWELL. I move to amend the amendThe amendment was agreed to.
Mr. STEVENS. This is one of those agri
ment by striking out the last word. No gentleMr. BALDWIN. The gentleman from Ohio cultural products which I think it is the inter[Mr. GARFIELD has moved the very amendest of this country to encourage. It may be
man upon this floor is more anxious than I am
to see our taxation fall upon precisely those artiments I desired to propose; and therefore I come a very ruling interest in some of our
cles which can best bear it. On this subject I have none to move. [Laughter.] States, especially in California and other States,
can only speak in regard to California. "UnThe Clerk read as follows:
but it requires some encouragement. We get derstanding well, as I think I do, the condiOn boilers of all kinds, water tanks, sugar tanks, but a small amount of revenue from this tax,
tion of the wine-growing interest upon that oil stills, sewing-machines, lathes, tools, planes, plan- I believe some thirty-four thousand dollars ing-machines, shafting and gearing, a tax of five per only. And yet this tax is quite an annoyance
coast, I can say that the smallest tax that you cent, ad valorem.
can impose upon the wine-growing interest in to that interest, and I hope, therefore, this parNo amendment being offered,
California would be burdensome, for the reaagraph will be stricken out, and allow these The Clerk read as follows:
son that that interest has not yet attained a producers to go on for the present at least withOn iron railings, gates, fences, furniture, and stat
self-sustaining position. Those in possession out any tax until they get a foothold. uary, a tax of five per cent. ad valorem.
of vineyards most advanced, those who are
From what I have heard and read there is Mr. MORRILL. I move to strike out the
manufacturing wines upon the largest scale, word "iron” before the word “ railings ;'' and no country in the world better calculated for
are not doing it at a profit upon their investalso to insert the words “ made of iron” after the production of grapes and wine than the
ments. The reason is plain. They have to
And if we the word “statuary.' country upon the Pacific coast.
contend there against many expenses which The motion was agreed to.
give this interest the proper encouragement I are not encountered in other sections of the
look for our native productions of wines to The Clerk read as follows:
country. In the first place, the cost of labor take the place of those of Italy, France, and
is much higher. All materials out of which On copper and brass tubes, nails, or rivets, sheet Madeira. I hope, therefore, that for the preslead, and lead pipes and shot, a tax of five por cent.
are made the casks in which to keep this wine ad valorem. ent we will not put our heavy hand upon this
must be imported from this side of the conNo amendment being offered, infant lest it should become deformed.
tinent. It will not do to put the wines into The Clerk read as follows:
Mr. MORRILL. I trust the motion of the
old casks, for wines spoil very quickly. When On goat, calf, kid, shoep, horse, hog, and dog skins, gentleman from Pennsylvania [Mr. STEVENS]
a cask has been used for other liquors, it is tanned or dressed in the rough, a tax offivo per cent. will not prevail. I think the amendments the
almost impossible to purify it sufficiently to ad valorem, committee have already adopted will remove
make it fit to keep wine in. No amendment being offered, all the just or legitimate complaints of vine
Besides, it is impossible to draw the line of The Clerk read as follows:
growers in this country. We have provided || distinction between the condition of the grape On goat, calf, kid, sheep, horso, hog, and dog skins, that wine shall not be taxed until it passes juice in the form of must and the condition curried or finished, a tax of five per cent. ad valorem: from the hands of the grape.growers, if they Providei, That all goat, calf, kid, sheep, borse, hog; sell it in the form of juice or must.
in which you would call it wine. When it is and dog skins previously assessed in the rough, and
If it shall upon which taxes have been actually paid, shall bo be sold when it reaches the stage when it is
first expressed, it is grape juice or must, after assessed on the increased value only when curried or
it is perfectly fermented it ceases to be must. called wine, or when it has passed from the finished.
But when does that fermentation cease? With condition of juice or must it is to be taxed. Mr. MORRILL. I move to amend by strik
some kinds of wine it may cease iu two years; Certainly there is no article upon which we can ing out the words "previously assessed in the
with other kinds it may not cease in five years. more properly levy a tax. We are giving this rough' and inserting after the words “ upon
So long as the wine contains impurities which interest a great amount of encouragement. which taxes" the words or duties."
continue to be fermented and it requires to be We are levying extraordinary duties upon the The amendment was agreed to. sale of beer, and upon spirits of all descrip- | spoil upon your hands. “It is not a wine that
racked off and the cask purified, it is liable to The Clerk read as follows:
tions, and I am perfectly willing, for one, On patent, enameled, and japanned leather and that we shall levy such import duties as shall
you can pronounce a merchantable article, and skins of every description, a tax of five per cent. ad
which should be taxed. valorem : Provided, That when a tax has been paid give the growers of grapes and manufacturers
Let me make one further remark. Vineyards on the leather in the rough, the tax shall be assessed of wines any amount of encouragement in the
in California are even now only in their infancy. and paid only on the increased value.
home market for the sale of their products. But Mr. DAVIS. I suggest to the gentleman
When a vineyard is planted, from four to ten it does seem to me that, when we levy a tax of
years must elapse before it even pays expenses, from Vermont [Mr. Morrill) that the words fifty cents or a dollar upon a gallon of foreign
much less produces any profit. Hence the or duty" should be inserted after the word wine, this small pittance of five cents a gallon smallest tax which you may put upon that "tax," as in the preceding paragraph. can be legitimately and properly borne by the
interest must be onerous. in California last Mr. MORRILL. The gentleman is right.
makers of wine in our own country. I think, The amendment was agreed to. Mr. Chairinan, that we have met in the propo.
year some seventeen thousand dollars of tax
was collected. Now, there are some five or The Clerk read as follows:
sition as it now stands all just complaints on six revenue districts in that State, and the colOn oil-dressed leather, a tax of five per cent. ad this subject; and I may say that we have no
lection of the revenue must require in each valorem. complaints whatever except from California.
district perhaps two persons, each at a salary No amendment being offered, In Ohio, a State producing probably half as
of not less than $1,000 per annum. Hence The Clerk read as follows: much wine as California, no objection is made
the revenue collected scarcely exceeded the On leather of all descriptions, tanned or partially
even to the existing form of the tax. There are tanned, in the rough, a tax of five per cent. ad ra- others of the western States which, I suppose,
cost of collecting it. lorem.
[Here the hammer fell.] No amendment being offered, are destined to become large producers of wines
Mr. MORRILL. I will merely say, Mr. The Clerk read as follows: Now, sir, it strikes me that there are no men
Chairman, that we have by our legislation On leather of all descriptions, curricd or finished, who can be more properly subjected to a tax
largely increased the price of all descriptions dtax of five per cent, ad valorem: Provided, That all leather previously assesse in the rough and upon than those who buy this juice and must, and
of domestic wines, and it appears to me ng which duties have been actually paid,shall be assessed manufacture it, selling the wine for the high | derive some revenue from what is produced
more than fair that the Government should on the increased value only when curried or finished. || prices which we know they demand and obtain No amendment being offered,
here at home. I am not convinced that the throughout the country. I know that the wines The Clerk read as follows: made in California and in other parts of our
prosecution of this business throughout the On wine made of grapes, a tax of fivo cents per own country are very pure, and are much more
country is not one of the most profitable that gallon. desirable in many respects than foreign wines
can be engaged in. Mr. STEVENS. I move to strike out this now introduced into the country at a low rate
Mr. BIDWELL. I withdraw the amendparagraph. upon an ad valorem duty. For one, I am willing
ment to the amendment. Mr. MORRILL. Before the question is to give our native wine all the protection that
Mr. HIGBY. I renew it. I wish to draw taken upon that motion, I desire to move to it requires; but in order that we may do so, I
the attention of the chairman of the commitperfect the paragraph by inserting after the trust that no gentleman will come here and
tee and of members of the House to a portion word "wine" the words “further advanced claim that this article should be entirely exempt
of this bill. It is true we have not yet reached than juice or must." Mr. McRUER. I desire to oppose that
from bearing any of our present great burden it, but I have no doubt the chairman of the of taxation.
committee and others will press its adoption amendment.
To be sure, we received last year only about
with the same tenacity that they have shown Mr. STEVENS. Is it not better to strike thirty-four thousand dollars from this source.
in regard to so large a portion of this bill. On out the whole paragraph ?
But I suppose that the receipts of the Treasury page 164 of the bill I find this provision : Mr. McRUER. I am willing to have that
this year from this source will be very largely That on all wines, liquors, or compounds koown done. incrcased. I have no doubt that this year the
or denominated as wine, made in imitation of sparkThe motion of Mr. MORRILL was agreed to.
ling wine or champagne, and put up in bottles under amount will be at least double the sum received the label, name, designation, or similitude of any Mr. MORRILL. I move to further amend last year; and I expect that within a year or imported winc, or wine of foreign growth or manuby adding the following proviso: two a very large revenue will be derived from
facture, or with the appearance or pretense of being
inported wine, or wine of forcign growth or manuPeovided, That grapo juice, or must, whon sold im
this source. I think we should not now set facture, there shall be levied and paid a tax of six
dollars per dozen bottles, each bottle containing more the people may not be distressed thereby. || to indicate the extreme poverty of a laboring than one pint, or three dollars per dozen bottles, There are certain articles of prime necessity man, “Why he is so poor that he does not each bottle containing not more than one pint.
in regard to which the taxes should be light; || drink wine for his dinner.” We make a great I suppose it is a well-known fact that there
but so far as regards this duty of five cents a mistake when we impose any tax on a new are no wines raised in this country but what | gallon upon our native wine I have no objec- | branch of industry that connects itself in so are classed or classified as mentioned in this sec- tion, so far as our producers are concerned, || important a way as this does at once with the tion, which I believe is an addition to the ori
to its imposition. I object, however, to the || sanitary condition of the people, and with their ginal law upon this subject, and no doubt it is amendment offered by my colleague to raise it morals. Sir, the American people are more intended to be a tax and would be a very heavy || to ten cents. I agree with the committee as afflicted with that terrible disease dyspepsia tax on all wines that are raised in this country: || regards the rate imposed.
than any other; and why? Because almost I am looking to the action of this House with • Mr. McRUER. I move pro formâ to insert every other people on the face of the globe, at regard to that section. Probably it will be seven instead of ten cents. It is with some least within the bounds of Christendom, indulge adopted. If it is, it will certainly be a very reluctance that I rise to say that I am in favor in acid wines, and they are cheap. Instead heavy burden upon the culture of the grape of striking out the tax proposed in this bill, of that, here such wine is a luxury. It is conand making of wine in this country.
which applies particularly to my own State.tinually prescribed to the rich dyspeptic, while It is a well-know fact in the State of Califor- I probably have the honor to represent the the poor laboring man on the shoe-maker's or nia that grape juice in its first stage is a very || largest wine-growing district in the country, tailor's seat cannot get the specific, because it cheap article, selling at from twenty-five to and I desire to say that I have no intention is so expensive. I would cheapen it by removthirty-five cents per gallon by thousands and nor desire to relieve my district from its fair | ing all taxation from it. thousands of gallons. The small jobbers are share of public burden. I consider it not only [Here the hammer fell.] those who will have to bear this burden of five
a duty, but a privilege, for them to bear what Mr. McRUER. I withdraw the amendment cents a gallon. It takes time to become valis justly imposed upon them.
to the amendment. uable. One year adds to the value of the wine Mr. Chairman, the production of California Mr. CLARKE, of Ohio. I move to strike one or two hundred per cent.; two years doubles wine is an exception to all other agricultural | out “ten” and insert "three.” it, and so on. The man who has money can pursuits in this country. Perhaps it is not The gentlemen who have spoken in regard purchase at great advantage because the tax, generally known that a person who plants a
to this tax seem to assume that this is an artiamounts to nothing against
capital invested for vineyard has to wait patiently for five long cle produced without any expense. Now, sir, a number of years. But the small men are to years before he can get the first remunerative there is no article produced from the ground be burdened and distressed by that little tax profit on the culture of grapes. It is entirely that costs more money in producing it than whereas the provision on page 164 is the one different from all other agricultural pursuits; | wine does. Almost everything used by the that will come upon the capitalist.
where in a few months you can realize on producer of the grape requires the expenditure [Here the hammer fell.]
your products. The wine-grower has to wait of money. Nor is that all. There is no busiMr. MORRILL. I desire to correct the gen- many years, and this, in a country where cap- ness so precarious as this in the region of countleman from California so far as to say that the ital and labor are very high and where wine- try where I reside, which is the wine region of wines provided for on page 164 are not wines | growing is in its infancy, is an important con- Ohio. The crop is by no means a certain one. made from grapes at all
. They are merely | sideration. Though our soil is admirably | In two out of five seasons the grape cultivator wines manufactured in the cities from a small || adapted to the cultivation of the grape, it does may expect a failure. portion of spirits, sugar, and some other arti- not necessarily follow that we can make as Now, if you wish to tax the cultivation of cles. If the gentleman will notice the com- || good wine as is made in Europe. It is yet an this article out of existence a proposition to mencement of the section he will see that it experimental thing, and must often result in tax it five or ten cents a gallon is well enough. refers solely to imitation wines. It does not failure.
But if it is to be encouraged, as it ought to be, include the real wines that we are considering It may not be generally known that what is especially on the grounds suggested by my at all.
termed wine in California, the product of the friend from Pennsylvania, (Mr. KELLEY, ) then Mr. HIGBY. I withdraw the amendment grape that has undergone the process of fer- such a tax is manifestly excessive. to the amendment.
mentation and is recognized as wine, although This is one of the most important interests Mr. LAWRENCE, of Ohio. I move to technically it might be known as something in my section of country. In some portions strike out "five' and insert " ten;" so that it else, sells there for about thirty cents a gallon. of it we can raise nothing else. We go upon will read: 66
on wine made of grapes, a tax of || That is about the current price that the manu. the hill-sides and make them contribute to the ten cents per gallon."
facturer of that wine realizes for the raw prod- industry of the country. The amendment moved We all desire to get this bill into a shape in uct. The present expense of package in order by the chairman of the Committee of Ways and which each product of the country will render to transport it to market is, this last year, ten Means taxing this article while in the condiits just tribute of taxation. · Now, I think there cents a gallon. The average cost in placing it | tion of must at five cents per gallon, really is no one product which pays better for the in market at San Francisco, for export or con- amounts to ten cents, for every run after it amount of capital and labor invested than does | sumption, is almost equal to the cost of bring- passes the press it is losing and wasting, and the article of grape wine. It is not an abso- || ing it from France. And although this is an when ready for the market in the character of lute necessity. It is a luxury; and the theory interest that we think very highly of and desire wine it has lost one half of the capacity it had upon which this bill, to some extent, proceeds to cultivate, and which the State of California when taken from the press. I ask gentlemen is, that it is not our policy to tax sources of exempts from all taxation, still it is a fact that to consider these facts. productive industry except so far as they pro- the people who have cultivated the grape there Mr. WRIGHT. It is the first duty of the duce luxuries. This is one of the luxuries for the last five or ten years bave not made it | Congress of the United States to provide a which will bear more, I think, than five cents a profitable investment.
system of taxation that will enable us to
the tax per gallon. We tax leather five per cent., (Here the hammer fell.]
interest upon the national debt, and to fund a candles five per cent., and many other articles Mr. KELLEY. I rise to oppose the amend- certain portion to meet the principal of that the same. We tax wooden screws which enter ment. I consider ten cents to be an inordi- debt upon some future occasion. into the manufacture of a great many other arti- nate tax on this article. Indeed, I think wine A proposition is made here to tax native cles, five and ten per cent.; and we tax matches should have had no tax upon it. I understand wines, and I desire to call the attention of the one cent a box, while we propose by this pro- a tax of five cents a gallon is equivalent to a House to this consideration. You are well vision to tax this article of luxury, indulged in tax of fifteen or twenty per cent. upon the aware that the introduction of lager beer into as a general rule only by the wealthy, a thing || article. That is a higher rate than we have this country has done a world of good in aid not essential to life or to comfort, five cents a proposed on most other products.
of the temperance societies of the nation. We gallon. That is less than one cent a bottle. Gentlemen say it is an article of luxury. It are manufacturing wines in this country, and We propose to tax wine one cent a bottle, ought not to be an article of luxury, and if we intend at no distant day to manufacture them while we tax matches one cent a box.
look to the health and temperance of our peo- so cheaply that they may be a substitute for Now, sir, I am perfectly willing, when the || ple we will not treat it as a matter of luxury. | whisky, to the end that there may be a greater tariff bill shall come up, to impose such a duty Could our home-grown wines abound so that degree of sobriety among the people, while the upon foreign wines as will give to our home | all our people could drink them, as they do in masses of the people inay enjoy their creature manufacturers command of the home market. France and Germany, we would present in our comforts. But I am unwilling that this article of luxury
morals a blessed contrast to our present con- Now, what is the effect of this bill? The should escape with less than ten cents tax on dition. Wherever wine is cheap--pure native | gentlemen of wealth can afford to pay the duty cach gallon manufactured in this country. wine-the people are temperate.
It enters imposed, for after all the tax comes out of the There is no article that can endure a tax bet- into their daily use. Wherever it is dear, as pocket of the consumer. If you impose a tax ter. It is a mere article of luxury; and the in England and Scotland, intemperance marks upon these native wines it of course has to theory of this bill is that luxuries should be in an important degree the life of the lower come out of the consumer.
Where are you required to pay large revenues to the country. orders of the people.
then? You are denying the masses of the I hope my amendment will prevail.
This is a new branch of industry. Its ma- people those beverages in which you indulge Mr. SPALDING. I rise to oppose this chinery, its customs, are not yet established. yourself. In this remark I am not to be underamendment. I represent a district which is I would take the whole tax off until we shall stood as speaking personally. You first put a very considerably interested in the production || have vineyards in every part of the country and duty on foreign wines, and raise the price of of wine. But my constituents are entirely our manufacturers shall be so skilled in the them so high that no poor man can enjoy them, willing to bear their share of this internal tax production of wine that we will say in this and then, when you come to our native wines, levied upon wine or other articles, provided I country, as they do in France when they want that should be enjoyed by the masses of the
people, as if to punish them for desiring to But that is not the cost of the wine. The gallon on wine, the beverage the rich man enjoy these luxuries, you propose to put on labor upon it, the cask in which you have to exercises his privilege of getting drunk on. I them also.
put it, the cost of transporting it to San Fran- would like to know how much tax on a drink I have no desire to occupy the time of the cisco, a distance of four or five or six hundred of wine that is. I know of no system of arithHouse. I only desire to say that by taxing miles oftentimes in California, in many cases metic by which you could tell what it would the people on all sides, and then taxing the where there are no railroads; all these things amount to. man who has an income, you are putting on enhance the cost. And taking everything into Now, I think wine can bear a tax of twenty. too heavy a burden for the country to bear. consideration, labor, transportation, &c., you five cents a gallon, or even fifty cents a gallon,
I have no interest in this matter, except to cannot produce wine in California for less than just as well as whisky can bear a tax of two call the attention of the House to it.
if Mr. CLARKE, of Ohio.
I withdraw my
Congress wishes to crush this then can bear a tax two dollars a gallon as well amendment.
pose this tax. Five cents a gallon, as low as as whisky can. Mr. MORRILL. I renew the amendment, it appears, is one third of the value, after de- The question was upon the amendment of pro formâ, for the purpose of saying this: ducting the cost of labor, &c. I think that we Mr. CLARKE, of Ohio, to the amendment of that after we have proposed a tax of two ought rather to encourage this interest in order Mr. LAWRENCE, of Ohio, to strike out "ten" dollars per gallon on whisky, such as is con- to do away with strong drinks and substitute and insert "three," making the tax upon wine sumed by the laboring men, the men who get for them a beverage pure, healthful, and invig. || three cents a gallon. out the coal and make the iron, and then come orating. I am not a wine drinker myself, nor The amendment to the amendment was not to an article that is consumed only by gentle- am I an advocate for wine drinking. But if you agreed to. men who can afford to pay a tax, I think our will foster this interest upon the Pacific coast The question recurred upon the amendment law would not look very well if we should make in a short time we will be able to produce all of Mr. LAWRENCE, of Ohio, to strike out" five" such a luxury free. I move that the committee the raisins and all the wine and all the brandy || and insert “ten," so as to make the tax upon rise for the purpose of terminating debate on that will be required in the United States or wine ten cents a gallon. this paragraph.
upon the American continent. But put your The amendment was not agreed to. The motion was agreed to.
tax upon it at this time and you will crush it So the committee rose; and the Speaker
The question was upon the motion of Mr. in its infancy just as it is struggling into existhaving resumed the chair, Mr. Dawes reported
Stevens to strike out the paragraph as amended.
Mr. MORRILL. I will ask the Clerk to read that the Committee of the Whole on the state I hope that the amendment of the gentle; | the paragraph as amended, so that members of the Union had had under consideration the man from Pennsylvania [Mr. STEVENS) will Union generally, and particularly the special prevail, and that this paragraph will be stricken
may understand it.
The Clerk again read the paragraph as order, being bill of the House No. 513, to out. The entire amount of tax upon wine amend an act entitled “An act to provide collected in the United States during the past
amended, as follows:
On wine made of grapes further advanced than juice internal revenue to support the Government, year, I understand, was but a little over thirty
or must, a tax of five cents per gallon: Prosideda to pay interest on the public debt, and for four thousand dollars. Now, is it worth while That grape juice or must when sold
immediately from other purposes," approved June 30, 1864, and to crush out an interest that may become one
the vineyard to vintners shall not be taxed. acts amendatory thereof, and had to come to of the first interests of this country for such a Mr. STEVENS. I ask for tellers on my no resolution thereon.
small sum as that? I really think not; and I motion to strike out this paragraph.
hope, therefore, this paragraph will be stricken Tellers were ordered ; and Messrs. Price and CLOSE OF DEBATE. out.
Kelley were appointed. Mr. MORRILL. I move that when the Mr. PRICE. We started out upon the sup- The committee divided; and the tellers reCommittee of the Whole on the state of the position that we are to tax luxuries in this bill. || ported—ayes 40, noes 54. Union shall resume the consideration of House İ
suppose no one will object to that proposi- So the motion to strike out the paragraph bill No.513, all debate upon the pending par
tion. It is admitted on all sides that our taxes was not agreed to. agraph and the amendments thereto terminate ought to be levied mainly upon the luxuries of
The Clerk read as follows:, in three minutes. the country. If wine is not a luxury, then we
On all other wines or liquors known or denominated Mr. BIDWELL. I suggest to the gentle- do not want to tax it. But if, as has been
as wine. not made from currants, rhubarb, or berries, man that he make it ten minutes.
supposed heretofore in the history of this produced by being rectified or mixed with other Mr. MORRILL. To accommodate the country, wine is among the luxuries of the spirits, or into which any matter wbatever may be
infused to be sold as wine, or by any other name, and gentleman from California I will modify my country, then we want to tax it.
not otherwiso provided for in this act, a tax of fifty motion, and say eight minutes.
Now, if I had not thought it would have cents per gallon: Provided, That the return, assessThe motion was agreed to. been a work of supererogation, I would have
ment, collection, and the time of collection of the
duties on such wines, and wine made of grapes, shall moved to increase this tax to twenty-five cents TAX BILL-AGAIN.
be subject to the regulations of the Commissioner of a gallon. You have imposed a tax of two dol- Internal Revenue. And any person who shall willMr. MORRILL. I move that the rules be lars a gallon on whisky; yet wine will make
ingly and knowingly sell or offer for sale any such
wine made after the passage of this act, upon which suspended, and that the House resolve itself a person as drunk as whisky will, though it
the tax herein imposed has not been paid, or which into the Committee of the Whole on the state may require a little more of it perhaps. But has been fraudulently evaded, shall, upon conviction of the Union on the special order. I am told by those who have tried it that being
thereof, be subject to a penalty of $100 or to imprisThe motion was agreed to. drunk on wine is the meanest kind of drunk
otexceeding two years, at the discretion of
the court. So the rules were suspended; and the House
I speak from information only, for I
Mr. MORRILL. I move to amend this paraccordingly resolved itself into the Committee have never had any experience in that matter. of the Whole on the state of the Union, (Mr. But the most singular argument used upon
agraph by striking out the words "other wines Dawes in the chair,) and resumed the consid- this floor to-day is the argument of the gentle
or" in the first line, and inserting the word eration of the special order, being a bill of the man from Pennsylvania (Mr. KELLEY] calling
"grapes" before the word “currants” in the
next line. House (No. 513) to amend an act entitled the attention of the House to the morality of “An act to provide internal revenue to sup.
The amendment was agreed to. France, which he says is to be directly traced port the Government, to pay interest on the to their habit of wine drinking, and my friend
Mr. MORRILL. I move to amend the
parpublic debt, and for other purposes,'' approved from California (Mr. BIDWELL] indorsed the agraph near the close by striking out the word June 30, 1864, and acts amendatory thereof. proposition. Now, in all my reading and ex:
"penalty” and inserting the word “fine." Mr. MORRILL. I withdraw my amendment. perience, this is the first time in my life that I The amendment was agreed to.
Mr. BIDWELL. I renew it. I feel per- have ever heard France held up as an especial Mr. LAWRENCE, of Oh I move to suaded that if the true condition of the wine- example of morality. Now, I am willing to amend this paragraph by making the tax one producing interest of California could be under: make a compromise with those gentlemen. If dollar a gallon instead of fifty cents a gallon, stood by this House no tax would be imposed they can show that France is a more moral: as it now reads. And I desire to say a few upon it, unless it was done with the purpose country than this because they drink more words upon that amendment. of crushing that interest. After wine is made wine and less water there, then I will be willing It will be seen that this paragraph proposes in California you then have to transport it to strike this out; provided they will agree that to levy a tax upon “liquors known or denom. seventeen thousand miles around Cape Horn if the morality of France is not equal to the inated as wines' which are not manufactured in order to find a market. You have to pass morality of this country they will agree to put || from grapes, currants, rhubarb, or berries. It twice through the tropics, during which time a tax of twenty-five cents a gallon on wine. is, in other words, a tax upon that description the wine is liable to spoil on your hands. You Mr. KELLY. Will the gentleman allow of liquors denominated wines which are mere have to pay interest and insurance upon the me a moment?
compounds, mere villainous compounds, gen. risks of the ocean, all of which accumulates Mr. PRICE. I cannot yield now out of three erally a fraud upon the public, and a fraud immensely the expense.
minutes, of course. But I will meet the gentle || upon all who drink them. We ought not to I have already said that even the smallest man any evening and talk over the matter with encourage the production of that kind of tax would be a burden. It takes fourteen him for an hour.
liquor. I hope, at least, that this paragraph pounds of grapes to make a gallon of wine. Mr. THAYER. Over a bottle. (Laughter.] | will be so amended as to levy a tax of one Those grapes at the vineyard where they are Mr. PRICE. A bottle of water. Now what dollar a gallon instead of a tax of fifty cents raised are worth perhaps a cent a pound. When does this bill propose to do? You propose to a gallon. you have expressed the juice it is worth from put a tax of two dollars a gallon on whisky, Now, it seems to me that the only objection twenty to thirty cents a gallon, including all the the beverage the poor man exercises the privi- that can be urged to this amendment is that it cost of labor.
lege of getting drunk on, and only five cents a may be exceedingly difficult to collect so heavy
a tax as one dollar a gallon on this kind of or produced for sale as constituent parts of clothing, The Committee of Ways and Mean: "ave liquor. The law will, undoubtedly, be evaded
or for trimming or ornainenting the samo, and on
very wisely, in my judgment, sought to exeinpt to some extent. But wherever it is possible for sale from India rubber, gutta-percha, or paper,
from taxation those shoe-makers who do a small to collect the tax of fifty cents a gallon, it or from fur, or fur skins dressed with the fur on, a amount of business. I think, however, they seems to me it will be equally possible to coltax of five per cent. ad valorem.
have not carried this exemption far enough. lect a tax of one dollar a gallon. In the hands Mr. MORRILL. I move to amend by strik:
I am informed, many of these people of vigilant and faithful off the tax will be out in line twenty-one hundred and six the who do a business the work of which amounts collected. And as well for the purpose of
to $1,500 or $2,000 annually. I hope, there. revenue as for the purpose of discouraging the Mr. GARFIELD. When the Committee of | fore, that the chairman of the Coinmittee of manufacture of this kind of liquor, I hope this Ways and Means agreed to recommend this Ways and Means will assent to my amendamendment will prevail.
amendment, the facts relating to the matter ment. Although it may seem a small matter, Mr. MORRILL. I trust this amendment were not as fully stated, I believe, as they should it is a very important matter to these smalí will not prevail, because we propose to derive | have been, or the amendment would not have || shoc-makers. some revenue under this provision., . If the
been recommended. The object in striking Mr. MORRILL. I cannot consent to the amendment of the gentleman from Ohio [Mr. out the words “ or paper” was to exempt paper
amendment of the gentleman from PennsylLAWRENCE] should prevail, this provision will collars from this ad valorem tax of five per | vania. If gentlemen will examine this paraprove utterly nugatory as an enactment, for cent. Since the action of the committee on graph they will find that this tax applies only we shall not collect a single dollar under it. this subject, I have learned that paper collars to work, exclusive of all materials. A shoe
All that parties have to do, in order to make are manufactured by one very large establish- maker or boot-maker doing work for custom these wines, is to obtain the receipts, which ment which has a monopoly of the manufac. || purposes solely must be a very diligent man every gentleman here has doubtless seen in ture, and there are very few things in the whole | if he makes more than $1,000 worth of work temperance tracts and papers. Any business country that can bear the burden of a tax better | annually, exclusive of materials. Besides, the man who has whisky can make these wines, than a manufacture of that sort. I think, there- committee will observe that we have reduced because the other materials are easily procured. || fore, that the amendment should not be agreed the tax upon these articles from six per cent. They are easily mixed and easily rectified. The The object of the committee, in agreeing to two per cent. Hence the amount of tax is process requires no machinery, and the fact is to present the amendment, was to help the very small under any circumstances. I trust easily concealed. We already tax the article manufacturers of paper collars; but I believe the amendment will not prevail. of chicf cost, in the form of whisky or spirits, a | the amendment would not have been recom- Mr. LE BLOND. I desire to offer an amendheavy percentage-two dollars a gallon. Now, | mended had the committee known that these ment to the amendment, to strike out in line if the committee is in favor of collecting any collars are manufactured by a monopoly that | twenty-one hundred and eight the word “two"! revenne at all upon this article, I hope the has the control of this entire business.
and insert in lieu thereof the word “five;'' so amendment as now proposed will not prevail. Mr. LAFLIN. The fact, as I understand, is that the clause will read:
I am as ready as the gentleman from Ohio not, as the gentleman asserts, that the manu- On boots and shoes a tax of five per cent. ad va[Mr. LAWRENCE] to concede that these are vil- facture of paper collars has become a monop
lorem. lainous compounds. But I know that at the oly. The truth, as I understand, is that there Also by striking out in line twenty-one hunpresent time, instead of being made in this are two or three or perhaps seven or eight con- dred and fourteen to twenty-one hundred and country, they are made abroad, Parties have cerns that claim to possess exclusively a certain sixteen, the following words: moved their establishments into foreign coun- patent for the manufacture of paper collars. And whose work, exclusive of the materials, does tries where they can obtain whisky or alcoholata | Forty or fifty other establishments, represent- not exceed annually in value $1,000, shall be exempt
from this tax. much less price, and where they can manufacture ing å very large interest, are acting against these cheap wines and send them here at a less those concerns. The competition has reached This amendment will accomplish in part the price than the duty which the gentleman pro- such a point that it is now almost within the same object which is sought by the gentleman poses to place in the internal revenue bill. For
power of this monopoly to destroy the other from Pennsylvania in his motion. If "two'' instance, our tariff law imposes upon wines establishments. It is the interest of this com- be stricken out and "five" inserted we shall worth fifty cents or less a gallon a duty of bination or monopoly that this tax should be adopt in this paragraph the same rate of taxatwenty-five cents a gallon and twenty per cent. levied, since it would give them the power to tion which is applied to manufacturers in the ad valorem. These wines can, therefore, be crush all competition.
previous paragraph. made abroad, and pay the duty here, and then Mr. MORRILL. I withdraw the amendment. Then as to the second branch of my amendbe sold for less than a dollar per gallon. These Mr. HOOPER, of Massachusetts. I move ment, I will say that those who manufacture articles can be manufactured in France or in to amend by striking out in lines twenty-one || boots and shoes for customers alone, even in Germany, and sent here at less than a dollar || hundred and one and twenty-one hundred and our small towns in the western country, cera gallon.
two, the words, “hats, bonnets, and." I make | tainly manufacture every year more than $1,000 Mr. LAWRENCE, of Ohio. We can provide this motion that I may move hereafter to in- worth of boots and shoes. for all that by a new tariff.
sert these articles in the paragraph with ready- Mr. MORRILL. Not exclusive of material. The CHAIRMAN. Debate is exhausted on made clothing, gloves, mittens, &c., which are Mr. LE BLOND. I think so. this amendment. subjected to a tax of one per cent.
Mr. MORRILL. Oh, no!
Mr. LE BLOND. I think the work itself this amendment; for if the tax on these arti- will amount to more than $1,000 even among
be the small shoe-makers throughout our country. out "one" in line two thousand and ninetytwo and inserting in lieu thereof the word exempted, it will cause a very large reduction “five;'' so that the clause will read:
of the revenue. Every man wears a hat; every sons who above all others ought to be exempt Shall, upon conviction thereof, be subject to a pen
woman wears a bonnet. Of course, therefore, || from any taxation. I hope that the entire paralty of $500 or to imprisonment not exceeding two
the amount of business in these articles is im- | agraph will be stricken out. That will exempt years, at the discretion of the court.
mense; and they are articles which can bear the shoe-makers altogether. I will state my reason for offering this amend
this tax as well as anything else. A hat that The CHAIRMAN. Neither of the gentle. ment. I see that the term of imprisonment sells for ten dollars would not sell at any lower men's amendments is germane to the amendauthorized under this section is two years. price, if we should take off the tax. Then ment; and therefore neither is in order now.
Mr. MORRILL: Now, if the fine were increased to $500, I there is a large and very profitable trade in braid
I move pro formâ to think that the court would in most cases impose
and straw bonnets. If the tax on these should amend the amendment by inserting "$1,500" the fine rather than the imprisonment; and I
be reduced, it would largely diminish the reve- instead of “$2,000." believe it would be wiser.
I hope, therefore, that the amendment If the amendment proposed by either the Mr. MORRILL. I see no objection to the. I will not prevail.
gentleman from Pennsylvania (Mr. RANDALL] amendment.
The amendment was not agreed to.
or the gentleman from Ohio [Mr. LE BLOND] The amendment as agreed to.
The Clerk read as follows:
prevails it would amount to a total exemption The Clerk read as follows: On boots and shoes, a tax of two per cent. ad valo
of the business of boot and shoe making. I rem; to be paid by every person making, manufac- suppose that the gentleman from Ohio may On cloth and all textile or knitted or felted articles turing, or producing for sale boots and shoes, or
not be aware of the manner in which this busior fabrics of cotton, wool, or other materials, before furnishing the materiais or any part thereof, and the same has been dyed, printed, or bleached, and employing others to make, manufacture, or produce
ness is done. Should his amendment prevail on all cloth painted, enameled, shirred, tarred, var- them: Provided, That any boot or shoe-maker mak- we should have no work but custom work. nished, or oiled, a tax of five per cent. ad valorem. ing boots or shoes to order as custom work only, and
The men who are engaged in this business No amendment being offered,
not for general sale, and whose work, exclusive of the
would employ every shoe-maker and bootThe Clerk read as follows: shall be exempt from this tax.
maker in the country to make their custom On thread, a tax of five per cent. ad valorem.
Mr. RANDALL, of Pennsylvania. Mr. work to the full amount that they would be Mr. MORRILL. I move to amend by insert- Chairman, I move to amend by striking out in
allowed to make under the law free of tax. ing after the word “thread” the words “and | line twenty-one hundred and sixteen the word The boss manufacturers would buy the work twine."
“one'' and inserting in lieu thereof the word of their journeymen and we should get no The amendment was agreed to. "two;'' so that the clause will read:
revenue. Therefore I hope the amendment The Clerk read as follows:
Provided), That any boot or shoe maker making will be rejected and that the paragraph will
boots or shoes to order as custom work only, and not be allowed to stand as it is. On articles of clothing manufactured or produced for general sale, and whose work, exclusive of the Mr. RANDALL, of Pennsylvania. I do for sale by weaving, knitting, or felting; on hats, materials, does not exceed annually in value $2,000 bonnets, and hoop-skirts; on articlos manufactured shall bo oxempt from this tax.
not think my proposition is an unreasonable .
Mr. DAVIS. I move to amend by striking Cles should
be reduced, or if they shaudibe | the certainly the shoe-makers are a class of pere
one at all. I want to exempt the man who
CLOSE OF DEBATE.
twenty-one hundred and twenty-nine, after does a moderate amount of business from all
Mr. MORRILL. I move that all debate in
the words 61 one thousand," the following: tax if I can. I want to relieve the men who Committee of the Whole on the state of the
And where such work shall exceed annually in do custom work as far as possible, the men who employ a few apprentices and perhaps | cial order terminate in one minute after the Union on the pending paragraph of the spe
value $1,000, the said tax of one per cent. shall be on
the amount of work in excess of $1,000. two or three journeymen.
I think if the House understood this amendcommittee shall resume the consideration of Mr. MORRILL. I withdraw the amendthe subject.
ment they would vote for it. I speak in referment to the amendment.
The motion was agreed to.
ence to both these paragraphs—both the one in Mr. ALLEY. I move to amend the amend
reference to boots and shoes, and that in referment of the gentleman from Pennsylvania by
ence to clothing. It was the intention that a inserting in the first line of the paragraph the Mr. MORRILL moved that the rules be sus.
certain amount should be exempted, but it will word "one" instead of “two” as it now stands; || pended, and that the House resolve itself into
be noticed that as the provision now stands, if so that it will read: “ on boots and shoes a tax the Committee of the Whole on the state of the
the amount of work done exceeds by one dollar of one per cent." Union on the special order.
the sum of $1,000, the shoe-maker or tailor will The CHAIRMAN. That is not in order.
The motion was agreed to.
have the tax imposed upon him for his whole It is not germane to the amendment of the
So the rules were suspended; and the House
work and his whole material. gentleman from Pennsylvania. The gentleman || accordingly resolved itself into the Committee
It is for the purpose of explaining more may move to amend by striking out - $2,000 of the Whole on the state of the Union, (Mr.
clearly what I think was the meaning of the and inserting "$1,500."
committee that I offer this amendment. It Dawes in the chair,) and resumed the considMr. ALLEY. No matter about the amend
eration of the special order, being a bill of the provides, in other words, that material and ment. I intended to move, and shall do so at House (No. 513) to amend an act entitled
work shall only be taxed over the amount the proper time, the amendment I have indi“An act to provide internal revenue to sup
which was intended to be exempted. cated, making the tax one per cent. on boots port the Government, to pay interest on the
Mr. MORRILL. I hope that amendment and shoes instead of two. I think that will public debt, and for other purposes," approved
will not be adopted. satisfy the gentleman from Pennsylvania, (Mr. || June 30, 1864, and acts amendatory thereof.
Mr. MYERS. I move to amend my amendRANDALL.] I know it will satisfy those he
Mr. MORRILL. All I have to say in rela
ment by striking out the last word. I should represents. These parties have been to me tion to this matter is this: the Committee of
like to hear some better reason from the chairfrom the several States and conferred with me Ways and Means are quite ready to admit that
man of the Committee of Ways and Means on the subject, and I know what the feeling shoes and boots may be exempted with as much
than that he hopes this amendment will not be generally is in relation to this matter. I am
adopted. propriety as anything else, but we made as many in hopes that the committee will agree to that
Mr. MORRILL. The question has already reductions as we thought the Treasury at this reduction. I think that the information that
time could possibly afford;
been discussed sufficiently for every member reduction
any they have received must convince them that the on these articles would make a very large differ
of the committee to understand it, and if the reduction ought to be made.
ence. I do hope that the committee will allow | gentleman is satisfied with his speech I am, I see no reason why this should be put at
and I do not like the task of discussing these these provisions to stand, as we reduce the two per cent. It seems to me the same argu- amount of the tax from six per cent., as it now
matters over and over again. ments that induced the committee to reduce is, to two per cent., and that ought to satisfy || in many instances parties purchase materials
Mr. MYERS. What I want to say is this: the tax on clothing to one per cent. should have all parties. induced them to reduce this also to the same.
Mr. LE BLOND. I wish to ask the chair
for clothing and have it made up. And by this And if they do, I think it will satisfy the gen
provision, without my amendment, if the work tlemen who represent the interest of these small man of the Committee of Ways and Means a
exceeds a thousand dollars, the tailor or bootquestion. manufacturers or small shoe-makers who feel
The CHAIRMAN. No debate is in order.
maker is charged not only for all his work under that they are greatly oppressed by this tax.
The question was taken on Mr. ALLEY'S
one thousand dollars, but also upon the articles And now one word why this should be done.
that enter into that work; in many instances, In the first place, there is a tax upon the hides amendment, and it was disagreed to.
articles which he has not bought at all, but of ten per cent. Then there is a tax on leather, || in line twenty-one hundred and sixteen, to
Mr. RANDALL, of Pennsylvania. I move,
which have been bought by a third party and under this bill, of five per cent. Then there is
brought to him to be made up. an additional tax of five per cent. upon the strike out the word "one" and insert "two."
Mr. MORRILL. I find that it is necessary
The amendment was disagreed to. increased value in the currying; and then all
to say a few words.
The gentleman cannot the other materials that go into the shoes that
Mr. LE BLOND. I move to amend in line
have read the paragraph. The amount taxed are imported pay a tax of from twenty-five to twenty-one hundred and eight by striking out is to be exclusive of the material. fifty per cent. Now, it seems to me that there
the word "wo" and inserting "five;' so that Mr. STEVENS. Do I understand that the really should be no tax upon boots and shoes it will read: "on boots and shoes a tax of five
$1,000 worth is to be absolutely exempt from since they are taxed in so many forms upon per cent. ad valorem," &c.
taxation, or only when the amount is $1,000 all the materials that are used. The boots that
or less? Suppose it shall amount to $1,005, are manufactured in the country to-day are
of the Committee of Ways and Means to this is the whole $1,005 to be taxed, or only the paying, in various forms, a tax of nearly twenty | provision, and to inquire of him why a distinc
excess over the $1,000? per cent. Under all these circumstances there
tion is made between “clothing” and “boots Mr. MORRILL. Only the excess, accordshould be a reduction of at least one per cent. and shoes."
ing to an amendment that has already been That, I think, would be quite satisfactory to the
The amendment was disagreed to.
adopted on the motion of the gentleman from small shoe-makers who work upon the bench Mr. MYERS. I move to insert after line | Iowa, (Mr. Wilson.] and employ a few apprentices and perhaps two twenty-one hundred and sixteen the following: Mr. STEVENS. Í suppose the object of or three journeymen, as suggested by the gen- And where such work shall exceed annually in
the committee is to exempt, at all events, the tleman from Pennsylvania, [Mr. RANDALL.] value $1.000, the tax of one per cent. shall be on tho $1,000 for these small operators. But it seems If the gentleman will accept my amendment in amount of work in excess of $1,000.
to me that according to the language of this lieu of his own, I think it will obviate the whole
The amendment was disagreed to.
paragraph that the man who does $999 worth difficulty and satisfy the parties whose interest Mr. STEVENS. In line twenty-one hundred of work will be wholly exempt from the tax, he represents.
and sixteen, I move to insert after the word while the man who does $1,001 worth will Mr. RANDALL, of Pennsylvania. I with- thousand” the words “five hundred;'' so have to pay the tax on the whole $1,001. draw my amendment for the present, to see that the provision will read:
That cani be the intention of the committee. whether the gentleman's amendment prevails. Provided, That any boot or shoe maker making
Mr. MYERS. If it exceeds $1,000, under Perhaps in the end I may be satisfied. If not boots or shoes to order as custom work only, and not the language of this provision, even the mateI will ask the privilege of renewing mine. for general sale, and whose work, exclusive of the
rials are taxed. materials, docs not exceed annually in value $1,500, Mr. MORRILL. I move that the commitshall be exempt from this tax.
Mr. STEVENS. I am not attendiug to that tee rise for the purpose of terminating debate. The amendment was disagreed to.
point now, but I am referring to the fact that I shall only ask the committee to consider these
suppose the intention was to exempt $1,000
The Clerk read as follows: paragraphs in reference to clothing and boots
in all cases and to tax the excess. But it seems and shoes.
On ready-made clothing, gloves, mittens, mocca- to me this paragraph does not effect that obThe motion was agreed to. sins, caps, and other articles of dress for the wear of
ject; for if the amount exceeds $1,000 the men, women, and children, not otherwise assessed So the committee rose; and the Speaker and taxed, a tax of one per cent. ad valorem, to be whole amount is taxed; if it does not exceed having resumed the chair, Mr. Dawes reported | paid by every person making, manufacturing, or that amount it is not taxed at all. that the Committee of the Whole on the state producing for sale clothing, gloves, mittens, mocca
The amendment of Mr. MYERS was not sins, caps, and other articles of dress, or furnishing of the Union had had under consideration the the materials or any part thereof, and employing || agreed to. Union generally, and particularly the special
others to make, manufacture, or produce them : Mr. DAVIS. I move to strike out at the
Provided, That any tailor, or any maker of gloves, order, being bill of the House No. 513, to mittens, moccasins, caps, or other articles of dress to
close of the paragragh the words and articles amend an act entitled "An act to provide order as custom work only, and not for general sale, of dress made or trimmed by milliners or dress. internal revenue to support the Government, and whoso work, exclusive of the materials, does not
makers for the wear of women or children shall to pay interest on the public debt, and for
exceed annually in value $1,000, shall be exempt
from this tax; and articles of dress made or trimmed also be exempt from this tax. I do not unother purposes,'' approved June 30, 1861, and by milliners or dress-makers for the wear of women derstand why this exception should be made. acts amendatory thereof, and had come to no or children shall also be exempt from this tax.
Mr. MORRILL. I will answer the gentle. resolution thereon.
Mr. MYERS. I move to insert, in line man, if he desires an answer. If the gentle