Mr. MORRILL.

I move to insert in line two, after the word 'nine,' ," the word "ten." The amendment was agreed to. The Clerk read as follows:

SEO. 11. And be it further enacted, That from and after the passage of this act the articles and products hereinafter enumerated shall be exempt from internal tax or duty: animal charcoal, or carbon, beeswax, crude or unrefined, barrels and casks, other than those used for the reception of fluids, and packing boxes made of wood.

Mr. MORRILL.

I move to insert "matchboxes made of wood or paper."

Mr. THAYER. Are these considered as separate paragraphs, and open to amendment as such?

The CHAIRMAN. They are.

Mr. HOOPER, of Massachusetts. I move to insert after the word "wood" the words "boxes of wood or paper for friction matches, cigar lights, and wax tapers."

are necessary articles in the rural districts. They may not be necessary in the cities where pine-apples, lemons, and oranges can be obtained; but in the country districts flavoring extracts are almost indispensable. They are used very extensively in the great Northwest. The amendment was disagreed to.

Mr. PRICE. I move to strike out line twenty, which is "gold leaf and gold foil." If we cannot tax gold leaf and gold foil, then I do not know what we can tax. I am at a loss to know why these articles should be exempt from taxation. That is all I have to say. I do not think any extended remarks are needed on this subject.

Mr. MORRILL. If there is any article upon the free list that ought to be exempted it is gold leaf. The work of manufacturing it is as hard as that of the common blacksmith; and yet, by

cation of my amendment.

The amendment was agreed to.

The Clerk read as follows:
Bristles.

Mr. DARLING. I move to insert "and bone buttons." If there is any propriety in exempting bristles we should also exempt bone buttons.

Mr. MORRILL. I do not like to say that I do not care a button about this amendment, but if we exempt bone buttons the next member will get up and move to exempt ivory buttons and pearl buttons. I do not see why we should begin to exempt one without exempting all the others.

The amendment was disagreed to.
The Clerk read as follows:

Candle wicking, coffins, and burial cases.

Mr. STEVENS. I move to insent "corks made of corkwood or bark." I will mention until lately these were made by hand. Recently the ingenious people of Connecticut have invented machines for the purpose. The corkwood and bark which are already heavily taxed come from Spain. The tax is injurious to the business.

Mr. MORRILL. These articles are not of such recent introduction. Machinery has been long used in making them. They have been made in this country since the tariff of 1861, when the duty on cork was raised.

The amendment was disagreed to.
The Clerk read as follows:

Crucibles of all kinds; crates, and grain or farm baskets made of splints; crutches and artificial limbs, eyes, and teeth; deer-skins, dressed or smoked; feather beds, mattresses, palliasses, bolsters, and pillows; fertilizers of all kinds; flasks and patterns used by founders.

Mr. BERGEN. I move to insert "retorts made wholly or in part of clay." Mr. Chairman, clay retorts are used in the manufacture of gas. Formerly they were imported, but lately they have commenced the manufacture of them in this country. They are the same articles as crucibles, and if they are not exempted they will not be able to compete with the foreign manufacture.

Mr. DEMING. I move to amend by adding "retort courteous." [Laughter.]

The amendment to the amendment was disagreed to.

The amendment was then rejected.

Mr. PRICE. I move to strike out line nineteen, which is "flavoring extracts, solely for cooking purposes." I cannot see why flavoring extracts for cooking purposes should be exempt from taxation. I hope these words will be stricken out.

Mr. HALE. I would inquire if this paragraph affects the interest alluded to by the gentleman from Connecticut, [Mr. HUBBARD,] yesterday. [Laughter.]

Mr. MORRILL. The gentleman from Connecticut [Mr. HUBBARD] is present, and is of age, and he can answer for himself. I should suppose he did not.

Ir. Chairman, these articles are used in almost every kitchen in the country, and they were put on the free list merely because they

sweat of his brow hammers out what makes up a book of it, he has not only to pay a tax on the value of the labor, but also a tax on the value of the gold used in addition. Now, these men who manufacture it are employed at so much per book; the gold is weighed out to them, and with hammer and anvil and goldbeater's skin they do the work, for very small wages, and then are required to return the exact amount of the gold received without diminution.

Mr. PRICE. I would inquire of the gentleman whether the laborer pays the tax or whether it is not paid by the proprietor, by the dealer. Mr. MORRILL. I will state that the amount collected last year from this source throughout the United States was, I believe, less than $100. Mr. PRICE. The gentleman does not answer my question. It is not the laborer that pays the tax.

The amendment was disagreed to.

Mr. PRICE. I move now to strike out line twenty-one, which is "keys, actions, and strings for musical instruments. All the machinery of pianos and other musical instruments is not presumed to be used by the poor or the middling classes, but by the rich.

Mr. RANDALL, of Pennsylvania. The gentleman is interfering with the harmony of the tax bill. [Laughter.]

Mr. MORRILL. I do not know that it is necessary for me to make any explanation of this paragraph. It is designed merely to prevent the duplication of taxes. These parts of an instrument are made by one party and sold to the persons who manufacture organs used in churches and the musical instruments used in drawing-rooms, and especially the instruments used by those who have our special regard-those taken care of by the Freedmen's Bureau. I trust that we shall let the tax stand as it is.

The amendment was disagreed to.

Mr. MORRILL. I move to strike out lines twenty-two and twenty-three, which are "lamps and lanterns, the glass and metals of which have paid the tax assessed thereon." I offer that amendment for the reason that it would be almost impracticable to collect this tax. The amendment was agreed to.

Mr. O'NEILL. I move to insert in line twenty-four, after the word "kinds," the words "and mead;" so that it will read "medicinal and mineral waters of all kinds, and mead, sold in bottles or from fountains."

The amendment was disagreed to.

Mr. DONNELLY. In line twenty-six I move to insert, after the word "coal," the words "and peat;" so that the clause will read: "mineral coal and peat of all kinds."

The amendment was agreed to. The Clerk read as follows: Oakum; paintings and statues, and groups of statuary produced by artists as works of art.

Mr. HOOPER, of Massachusetts. I move

ary; and casts made thereof by the artist from the original design.

The amendment was agreed to.

The Clerk read as follows:

Photographs, or any other sun picture, being copies of engravings or works of art, when the same are sold by the producer at wholesale at a price not exceeding ten cents each, or are used for the illustration of books, and on photographs so small in size that stamps cannot be affixed.

Mr. MORRILL. In line thirty-two I move to strike out the word "ten" and insert "fifteen." The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to strike out the words "and on photographs so small in size that stamps cannot be affixed." The amendment was agreed to.

The Clerk read as follows:

Paper of all descriptions, books, maps, charts, and all printed matter, and book-binding.

Mr. MORRILL. I move to amend that paragraph by inserting after the word "descriptions "the words "except such as is manufac tured and used exclusively for wearing apparel." The amendment was agreed to.

The Clerk read as follows:

Productions of stereotypers, electrotypers, lithographers, and engravers; repairs of articles of all kinds; starch; soap, valued at not above three cents per pound; umbrellas and parasols, and umbrella sticks.

Mr. MORRILL. I move to amend the last paragraph by striking out the word "umbrella" where it occurs before the word "sticks" and inserting the words "frames for the same."

Mr. THAYER. I wish to make a suggestion to the chairman of the Committee of Ways and Means, and that is, that he add the words "and umbrella and parasol furniture." There is included in that designation the small parts of the umbrella called "notches," and also "handles" " and "ferrules." They are parts of the umbrella and parasol, and they are not parts of any other article which is taxed. If the gentleman wishes to extend this degree of favor to the manufacturers of umbrellas and parasols, it is perfectly proper that he should include all the parts of those articles.

Mr. DARLING. Why not say all parts of the umbrella?

Mr. THAYER. The articles I speak of are known to manufacturers as umbrella and parasol furniture. They constitute the small parts or fixings of the umbrella. Now, the gentleman from Vermont has put into this paragraph the "sticks" and the steel frames, which it was perfectly proper that he should do, because there is a disrcimination against these articles under the present adjustment of the tariff of at least forty per cent. I hope the gentleman will agree to the amendment.

Mr. O'NEILL. I ask my colleague to accept this amendment:

And the ivory, bone, and wood-work used in making umbrellas, parasols, and canes.

Mr. THAYER. Do not put in canes; they are luxuries.

Mr. O'NEILL. Well, strike out canes.

Mr. MORRILL. The makers of umbrellas and parasols were quite content with the provisions in relation to umbrellas and parasols as it was originally arranged.. Since that time they have informed us that it would be a great favor if we would also exempt frames and handles. That exemption embraces the chief parts of the article; and, as we are not to get any revenue from the article when finished, this seemed to the Committee of Ways and Means to be a fair provision, and one that gentlemen representing the interest should accept. I hope that we shall not introduce any such word as "furniture" into this clause, which may be liable to all sorts of misinterpretation.

Mr. THAYER. I am sorry to hear from the gentleman from Vermont that this amendment cannot be made with the present adjustment of the internal revenue law and the tariff. That is a poor answer to make to a great in

Original paintings, statues, and groups of statu

trial interest. Now, I wish the House to understand exactly how it is in regard to this matter. By the existing tariff silks pay a duty

of sixty per cent., alpaca pays a duty of fifty per cent., and fine ginghams pay a duty of about fifty per cent. And those are the materials which, as we all know, are used for the covering of umbrellas and parasols. The duty paid upon the manufactured article complete, as it is imported into this country, is thirtyfive per cent. Now, let gentlemen compare that duty with the duty which the manufacturer has to pay upon the raw material which he makes up into umbrellas and parasols, and they will see how injuriously this interest is affected by the total want of any proper adjustment between the tariff and the internal revenue laws. I suppose it was in consequence of this glaring injustice that the Committee of Ways and Means proposed to put this article upon the free list. But while they have put some of the parts of the article upon the free list they decline to put all the parts on. Now, I ask the Committee of Ways and Means to tell the House what consistency there is in such any position as that. How are they consistent when they say they will put umbrella sticks upon the free list, and will not put upon it the little steel notch which is put into the stick, by which the umbrella is held open or kept closed? How are they consistent when they put on the free list the parasol stick, and leave out of the list the little iron ferrule that is put by the manufacturer upon the end of the stick?

I hope there will be some degree of consistency at least in legislation of this character. If the committee propose to give this article protection against the present ruinous discrimination, let them do it in good faith, and not offer a mere crumb when they profess to give a loaf.

Mr. MORRILL. I move pro formâ to strike out umbrella sticks." I find that members here are more eager for these exemptions than are the men who are engaged in the business. Those men have many of them been here and before the Committee of Ways and Means, and they generally say that they will be content with any reasonable proposition, and they have professed to be satisfied with most of the provisions of this bill. But when we get before the Committee of the Whole, those members who particularly represent those manufacturers ask for a great deal more than the manufacturers themselves ever thought of. Give an inch and they ask a yard. There is not a single article among all those which have been subject to taxation which has been treated with more favor than umbrellas and parasols. And I trust this committee will not insert this miscellaneous language "furniture"-which may mean one thing or another. If members are going to insist upon inserting every little article-like tips, nuts, slides, springs, thread-used in the manufacture of an umbrella, I shall be in favor of striking this all out.

Mr. PAINE. I move to strike out this line, "umbrellas and parasols, and umbrella sticks." I may be wrong in making this motion. But while what the gentleman from Penusylvania [Mr. THAYER] has said satisfies me that some provision should be made for this branch of manufacture in the tariff on imports from foreign countries, in my judgment nothing he has said has amounted to an argument in favor of placing this on the free list, in an act relating exclusively to internal revenue. There may be some good reason why this branch of manufacture should be provided for in the tariff law; but why it should also be provided for in this free list I can conceive no good reason, and I have made this motion in the hope that the chairman of the Committee of Ways and Means [Mr. MORRILL] will give us some good reason why in this internal revenue bill we should make a discrimination in favor of this particular branch of manufacture.

Mr. MORRILL. I hope this line will not be stricken out.

Mr. ROSS. I hope it will be stricken out. Umbrellas and parasols are luxuries and should be taxed. [Laughter.]

The amendment of Mr. PAINE was not agreed to.

The question recurred upon the amendment of Mr. THAYER.

Mr. MORRILL. I withdraw my amend-pleasing and more acceptable to the ladies of ment to the amendment. Lancaster and other towns in the district represented by our distinguished and not ungal. lant friend from Pennsylvania, [Mr. STEVENS.] [Laughter.] I hope the amendment will be adopted.

Mr. O'NEILL. I move a substitute for the amendment of my colleague, [Mr. THAYER,] which I think will not meet the views of the chairman of the Committee of Ways and Means, to add to this line, "and ivory, bone, and wood-work used in the making of umbrellas and parasols."

The amendment of Mr. O'NEILL was not agreed to.

Mr. MORRILL. If the gentleman will substitute some other language for the term "trimmings" in his amendment, so as to make it more definite, I will not object to it. I suggest to him to make the amendment read " springs, faces, and hands for clocks."

Mr. HUBBARD, of Connecticut. I modify my amendment in that way.

The amendment, as modified, was agreed to. Mr. MORRILL. I move to amend by striking out "and steel springs and axles made and used exclusively for vehicles, cars, or locomotives," and inserting in lieu thereof the fol

And car-wheels, thimble-skeins, and pipe-boxes, and springs, tire, and axles made of steel, used exclusively for vehicles, cars, or locomotives.

Mr. THAYER. I modify my amendment so as to add to this line the words "and umbrella and parasol handles, ferrules and notches." When I proposed the words "umbrella and parasol furniture" I did so in perfect good faith, and I do not now conceive that the objection made by the chairman of the Commit-lowing: tee of Ways and Means to the use of those words is a tenable objection, that possibly something might creep in which the words themselves do not import. But, sir, in order to obviate any possibility of misconstruction, I now propose the adoption of the words Í have suggested, which are the designation of the small parts belonging to the umbrella and parasol. I hope that in this shape the proposition will meet the approbation of the committee.

The amendment to the amendment was agreed to.

The amendment, as amended, was agreed to. Mr. O'NEILL. I desire the unanimous consent of the committee to go back to line twentyfour and add

Mr. BRANDEGEE. I object.
The Clerk read as follows:

Value of bullion used in the manufacture of wares,
watches, and watch-cases, and bullion prepared for
the use of platers and watch-makers.
Vinegar.

Mr. O'NEILL. I move to amend by inserting after the word "vinegar" the words "and mead, and beers made of fruit."

The amendment was not agreed to.

Mr. HOLMES. I move to amend by adding after the paragraph just read the words "ashes, pot and pearl."

The amendment was not agreed to.
The Clerk read as follows:

Steel, in ingots, bars, sheet, plate, coil, or wire, hoop-skirt wire covered or uncovered, and steel springs and axles made and used exclusively for vehicles, cars, or locomotives.

Mr. HUBBARD, of Connecticut. I move to amend by adding, at the end of the paragraph "clock springs and trimmings." This motion is not made in the interest of the clock manufacturer. He often does and he al

ways can, if he chooses, make his own springs and trimmings. When he does so he pays no tax at all upon those articles. He pays his tax upon the clock when it is perfected and sold. But there have sprung up in the country some two or three or four establishments which are devoted alone to the business of manufacturing clock springs and trimmings. Most of the clock-manufacturers make these trimmings for themselves, and thus escape the payment of any tax upon them. But, sir, if the tax upon these articles be continued, these small manufactories of which I have spoken will all be broken down, because the clock-maker will not consent to be taxed upon his clocks and also upon the small articles which enter into their construction. Hence, rather than purchase these articles at a price enhanced by the imposition of the tax, the clock-manufacturers will make the articles for themselves, as most of them now do. Hence the Government will not realize a single dollar of revenue from this source, while these few small manufacturers who have undertaken to carry on this business by way of encouraging the division of labor will be driven out of the market and broken down. The main spring is the life and soul of the clock. The trimmings named in the amendment are the little ornaments intended to adorn a small time-keeper, so as to make it more

The amendment was agreed to.

Mr. GRISWOLD. I desire to suggest to the Committee of Ways and Means whether it is not proper to add after the amendment just adopted the following:

Forgings of iron and steel, intended as part of machinery on which a tax is to be assessed and paid.

Mr. MORRILL. I must object to that amendment. I do not think it is what the gentleman really desires.

Mr. GRISWOLD. If it be not acceptable to the committee I will not press it.

The Clerk read as follows:

Wire made from wire less than number twenty wire gauge, upon which a tax has been assessed and paid as wire.

Mr. DODGE. I move to amend by adding at the end of the line "or wire rods." All wire rods pay duty, and it is from these rods that the wire is manufactured. There has been a great depression in this business, and when we compel them to pay tax upon the wire I do not see why we should compel them to pay an extra tax on the iron rods from which the agreed to. wire is made. I hope the amendment will be

Mr. MORRILL. I hope the amendment will not be agreed to, as it would embrace too much altogether. It would exempt not only what we have placed a tax of two dollars per ton upon, but all other rods of whatever metal, price or description.

The amendment was disagreed to.
The Clerk read as follows:

Metallic nickel, quicksilver, magnesium, aluminum, manganese, and cobalt; spelter; copper, lead, and tin, in ingots, pigs, or bars; metallic zine, in ingots or sheets.

Mr. MORRILL. I move to strike out the word "metallic" in lines fifty-four and fiftyeight.

The amendment was agreed to.

Mr. MORRILL. I move after the word 'magnesium" to insert the word "sodium." The amendment was agreed to.

11

Mr. MORRILL. I move to insert the words "German silver in bars or sheets." The amendment was agreed to.

Mr. SLOAN, I move to strike out "quicksilver." I understand we produce quicksilver in this country in very large quantities; that we have not only enough for our own use, but for the purpose of exportation. I am informed we export to foreign countries very large quantities, and I think it ought not to be exempted from the payment of tax.

Mr. MORRILL. I will state the motive which induced the committee to put quicksilver into the bill among articles on the free list. This is a metal which can only be used in something else or in the production of something which is subsequently taxed; and the quantity of revenue derived from this source has been exceedingly small. Its chief value is in its use by miners to extract the gold and silver from the ore. The committee therefore thought it belonged to that class which ought

not to be taxed.

Mr. BIDWELL. I am opposed to striking "quicksilver" out of the free list, and I hope that the amendment will be rejected.

The amendment was disagreed to.

Mr. GARFIELD. I move to strike out the words "rolled sheet copper, sheathing copper, and yellow sheathing metal," and in lieu thereof to insert "copper and yellow sheath ing metal not more advanced than bands or sheets."

The amendment was agreed to.

The Clerk read as follows:

Brass not more advanced than rods or sheets: hulls of ships and other vessels; masts, spars, and ship and vessel blocks.

Mr. DARLING. I move after the word "blocks" to insert "and tree-nails, wedges, and deck plugs.'

The amendment was agreed to.

The Clerk read as follows:

Sails, tents, shades, awnings, and bags made by sewing or pasting; building stone of all kinds, including slate, marble, freestone, and soapstone.

Mr. MORRILL. I move to strike out "shades."

The amendment was agreed to.

Mr. MORRILL. I move to strike out the words "or pasting," and in lieu thereof to insert from fabrics or other articles upon which a duty or tax has been paid."

66

The amendment was agreed to.

Mr. MORRILL. I move to insert "bags made of paper."

The amendment was agreed to

Mr. MYERS. I move to insert "cordage and rigging." You have made the hulls, masts, spars, and everything necessary in the construction of vessels, free of tax, and I suppose that cordage and rigging were accidentally omitted by the committee. Rope-makers have more to contend with than the manufacturers of these other articles. The introduction of manilla rope comes into competition with them and has produced a depression in the business.

The committee divided; and there wereayes 30, noes 36..

Mr. MYERS demanded tellers. Tellers were ordered; and Messrs. MYERS and PLANTS were appointed.

The committee was again divided; and the tellers reported-ayes 50, noes 45.

So the amendment was agreed to.

Mr. ROLLINS. I move to insert "silex used in the manufacture of glass." The Committee of Ways and Means have no objection to it. The amendment was agreed to.

Mr. FERRY. I move to add "and rock, ground, and calcined gypsum." I have the consent of the chairman of the committee to insert this amendment. Gypsum is used for building purposes, known as plaster of Paris; when ground as a fertilizer and as plaster; also for finished work or stucco. I have introduced in the amendment the general term gypsum. The amendment was agreed to.

The Clerk read as follows:

Burrstones, millstones, and grindstones, rough or wrought; monuments of stone of all kinds, not exceeding in value the sum of $100.

Mr. WILLIAMS. I move to add the following proviso:

Provided, however, That monuments exceeding the value aforesaid, erected by public or private contributions to commemorate the services of Union soldiers who have fallen in battle shall be exempt from taxation.

I need hardly say to the House, because everybody knows, that in almost every community throughout this nation people are erecting very costly monuments to the memory of the gallant men who have fallen in the service of their country, and that a tax upon private generosity exhibited in this way would be revolting to our sense of propriety. I think there will be no objection to this amendment.

The amendment was agreed to.

it is that we should tax a monument erected either to the memory of the dead or in commemoration of any public event, or of anything worthy of commemoration. I do not know why we should be prevented from erecting in our cemeteries those monuments of art with which they are adorned. I can see no reason why we should foster foreign art rather than to invite the introduction of our own American stone, wrought by our own artists. There are many cases where we have already adorned and beautified these cemeteries by the introduction of our own American marble and other stone, and it seems to me it ought to be encouraged.

Mr. MORRILL. I trust this amendment will not be adopted unless the committee should suppose that they are at liberty to strike out an amount beyond what was first proposed by the committee in consequence of their action on the income tax.

I will state that my estimate of the amount of deficiency of the revenue was on the actual receipts of last year. No one expects the receipts from the income tax for the year to come will be more than one half what they were the past year. The amount to be received from the ten per cent. tax on incomes above $5,000 will not be one third as much as was received last year. If we get $5,000,000 from that source it will be all that any reasonable man can expect. The days of large income have passed away. We shall not see them again for years to come.

I object to this particular amendment for the reason that many gentlemen-not dead but alive, and I hope likely to live many yearsare lavish in the expenditure of this money for family monuments. There is nothing in which they are more generous than in the erection of these monuments-monuments to the dead as well as to their own good taste. As the bill stands we propose to exempt all monuments below $100. Those who erect and pay for monuments above that price are amply able to pay the taxes also. And now, by the amendment offered by the gentleman from Pennsylvania, [Mr. WILLIAMS,] which was a very appropriate one, we have exempted monuments in commemoration of our gallant soldiers. I trust these exemptions will be considered sufficient. The amendment was not agreed to. The Clerk read as follows:

Roofing slate, slabs, and tiles; Roman and water cements, and lime; brick, fire-brick, draining tiles, earthen and stone water-pipes. Mr. MORRILL. I move to insert after "draining tiles," "cement, drain, and sewer pipes." Also to add "window-glass of all kinds."

The amendment was agreed to.

The Clerk read as follows:

Plows, cultivators, harrows, straw and hay cutters, planters, seed-drills, horse-rakes, and winnowing mills.

29 66

Mr. WILSON, of Iowa. I move to insert before the word "plows,' reapers, mowers, threshing-machines." This is in accordance with the amendment made by the committee a day or two since on page 89, line two thousand and one, where the words "reapers, mowers, threshing-machines" were stricken out. I gave notice at the same time I would move to insert them in this place in the free list. I have nothing to add to what I said then.

Mr. HARDING, of Illinois. Allow me to suggest the addition of "mills and apparatus for producing molasses or sugar from sorghum, beets, or corn."

Mr. WILSON, of Iowa. I would rather take the question on the amendment as it stands.

Mr. SHELLABARGER. I hope the gentleman will add "* separators," an attachment to the threshing-machine for the purpose of separating the wheat from the chaff.

Mr. MORRILL. I suggest that we had better allow this amendment to be offered in an independent shape. A yea and nay vote will probably be called in the House on the question.

will be, "reapers, mowers, threshing-machines, and separators."

The amendment was agreed to.

Mr. PLANTS. I move to insert "sorgho mills, evaporators, and drainers."

Mr. HARDING, of Illinois. I suggest the addition of "mills and machinery for the manufacture of sugar, sirup, and molasses, from sorghum, imphee, beets, or corn."

Mr. PLANTS. I accept that. I think the machinery should be exempt from tax. The manufacture of sirup has been of vast advantage to the country in the last few years. It has been generally carried on upon the farm. Almost every farmer in the country manufac tures it for domestic use or home consumption. The machinery for producing it costs from three to five hundred dollars, and the tax on the machine will be from fifteen to twenty-five dollars, which is quite a serious tax, and I think in accordance with the policy adopted in other matters this ought to be exempt.

Mr. MORRILL. There is no end to the amount that will be withdrawn from the revenue if all these additions are made to the free list. It will be much more than gentlemen are aware of. If any articles are to be exempted, it should be those articles used by the laboring men, and not the mowers, threshingmachines, and cultivators, which are made by parties who have the entire monopoly of the trade and can get any price they may ask, and which are purchased by men who are able to pay the highest price for them, and who will have to at any rate. The manufacturers of the hand-rake, and of other articles of common use, such as shovels, hoes, axes, scythes, spades, and manure-forks, certainly, it seems to me, ought to be looked after first, rather than the manufacturers of reapers and mowers. It is now proposed to exempt machines for the manufacture of sugar and molasses from sorghum. We do not tax at all the article that is made, and can we not afford to pay some tax on the machinery by which it is made?

Mr. WILSON, of Iowa. I move pro formâ to strike out the last word. The gentleman from Vermont seems to forget that we treated him very kindly yesterday by putting about fifteen million dollars into this bill.

Mr. MORRILL. Not over $5,000,000. Mr. WILSON, of Iowa. I am guided only in my statement by what the gentleman said the other day at the opening of the debate. I read from his speech, as follows:

"In a republican form of government the true theory is to make no distinctions as to persons in the rates of taxation. Recognizing no class for special favors, we ought not to create a class for special burdens. Pursuing this principle a majority of the Committee of Ways and Means have agreed to that portion of the bill which makes the income tax after this year a uniform one of five per cent. upon the annual gains. The loss to the revenue will be large-about seventeen million dollars-and it will be for the House to say whether the bill shall stand as reported or whether relief in any other direction is more urgently demanded."

It may be that it is no more than $5,000,000, but he misled us, when he opened this debate, into supposing that it was $17,000,000, and so we very kindly put this amount in the bill yesterday. Therefore these amendments are entirely proper to-day.

Mr. MORRILL. It was very good reading so far as the gentleman went, but he did not read the whole of it.

Mr. WILSON, of Iowa. I took the whole paragraph.

Mr. MORRILL. He should have read this further explanation:

"It will be seen that I estimate a reduction in the revenue received from manufactures, on account of a depreciation of values, of about twenty-five per cent., and a reduction upon incomes and dividends of rather more than that amount.'

If the gentleman will take pains to examine my estimate in detail he will very soon find out that I anticipated, for the year 1866-67, no such amount from income as was obtained last year. The deductions were computed, as a matter of course, upon the receipts of last year, and then, in addition, such as appeared probable on account of lower prices and less profits.

Mr. PAINE. I am in favor of including these articles in the free list, not only for the reason given, but for additional reasons. I am not opposed to an increase of revenue in this bill.

When we made the tax on incomes above $5,000 ten per cent. we manifested a desire to aid in that way the gentleman from Vermont in securing a revenue. And I think when I urged a tax upon umbrellas and parasols, and when I urged an increase of the tax upon cigars, I manifested a disposition not to diminish, but rather to increase the revenue; and that I avow to be my purpose now.

I believe that these sorghum machines deserve our especial consideration and favor. This sorghum is an interest which, if we can, we ought to foster and encourage in this country, for it is unlike all other agricultural interests, and if we can possibly so arrange our internal revenue laws as to foster and encourage the production of sugar from a plant that can be grown in almost every State of the Union, if we can do this without any serious diminution of the revenue, I think we should do it. And I believe the result of this amendment will be not to diminish the revenue of the Government, but by fostering this branch of industry and encouraging this production, tend to increase the revenue. And aside from that consideration I believe it to be our duty to look to this interest for the purpose of fostering and promoting the production of sugar from plants which can be grown all over the United States, so that the price of that very necessary article may be in the end diminished. I withdraw my amendment to the amendment. The question was upon the amendment of Mr. PLANTS.

Tellers were ordered; and Mr. PLANTS and Mr. MORRILL were appointed.

The committee divided; and the tellers reported-ayes fifty-one, noes not counted.

So the amendment was agreed to.

Mr. LAWRENCE, of Ohio. I move to amend by inserting after the words "threshingmachines' the words "horse-powers." I wish to say a word upon that amendment. If I can obtain the attention of gentlemen, so that this amendment shall be understood, I think there will be no objection to it. I propose to put horse-powers upon the free list. The object of the amendment is simply to render the bill as it stands more clear and certain. I have no doubt but the bill as already amended, by putting threshing machines on the free list, will also include the horse-powers connected with them. They ought to be included, at all events, for they are necessary parts of threshing-machines. Therefore, for the purpose of making the bill more clear and explicit, and also for the purpose of relieving from taxation these articles so indispensable for many of the purposes of agriculture, I hope the committee will adopt the amendment I have offered.

Mr. FARNSWORTH. I move to amend the amendment by adding to it the words, "and corn-shellers."

Mr. LAWRENCE, of Ohio. I accept that. Mr. STEVENS. "Corn-crackers" should be included. [Laughter.]

Mr. HOOPER, of Massachussetts. I move to amend the amendment of the gentleman from Ohio [Mr. LAWRENCE] by striking out the words "horse-powers," and inserting the words "all engines and machines driven by steam or horse power." That, I think, will cover all. Mr. LAWRENCE, of Ohio. Oh, no!

Mr. GARFIELD. I am opposed to the amendment and to the amendment to the amendment. If we go much further in the work of exempting these machines from taxation we may as well adopt the proposition of the gentleman from Massachusetts [Mr. HOOPER] at once as to stop short of it. In my judgment, there is not a sufficient reason why a machine should be exempted from taxation that is applied to a particular use, and that the article produced by it is free from taxation. I can see no end to this mode of exemption; and I fear we are forgetting the purpose of this bill. We are trying to raise

revenue to supply the wants of the Government. But one by one the chief sources of revenue are being stricken out, because each member is trying to exempt the particular interest of his district, and thus we are in danger of losing the bulk of our revenue.

The amendment just adopted, exempting from taxation threshing-machines, reapers, and mowers, especially the latter, would interest my constituents as much as the constituents of any member upon this floor. But I have voted against their exemption, and many others of a similar nature, because I did not believe the interests of the whole country would warrant us making them wholly free from tax. I am not anxious to go on the record as having moved an amendment merely because it would benefit my constituents. I hold it to be my duty to look to the interests of the Treasury of the country and the financial interests of the Government, as well as the interests of particular localities. It would be gratifying to me if we could relieve all industry of the heavy burden of taxation; but I hope gentlemen will not forget that we have only a given margin for reduction, and that is fully reached in the bill as reported by the Committee of Ways and Means. If we take off the tax here it must be added in some other place.

The question was upon the amendment of Mr. HOOPER, of Massachusetts.

The question was taken; and upon a division there were-ayes nineteen, noes not counted. So the amendment was not agreed to. The question recurred upon the amendment of Mr. LAWRENCE, of Ohio.

Mr. SHELLABARGER. I move to amend pro forma by striking out the last word. I do this for the purpose of making a statement in reply to some suggestions which have been made by my colleague [Mr. GARFIELD] in regard to the drift and tendency of these amendments exempting implements of agriculture.

Now, Mr. Chairman, I think that in these amendments, by which some leading agricultural implements have been put into the free list, there is no departure from the current principle of taxation, nor from the principles of this bill. The able chairman of the Committee of Ways and Means, if I recollect aright, set out in this discussion by an allusion to what is a universally recognized principle of taxation-that we should avoid the taxing of those things which are peculiarly the sources of production and of the national wealth. It is just because this is a correct principle of taxation that we ought, it seems to me, to exempt from taxation that class of farming implements which are essential to agricultural production throughout our entire country, wherever there is an agricultural interest, and that is everywhere. These productions constitute the primary sources of the wealth of the country. It does seem to me, therefore, that the remarks made by the gentleman, that we violate correct principles and equality of assessments, are not well founded, so far as they relate to these exemptions, and that we should adhere persistently to the exemption from taxation of those articles which tend to increase these universal and primary sources of wealth-the agricultural productions of the country. The fact that they are primary, that they are essential, and that they are universal, has resulted in reducing all agricultural implements and all agricultural staples to minimum prices; in other words, they never attain extravagant rates of compensation. For this reason no speculations, no excitements enter into or affect their values. Hence it seems to me we should refrain from taxing these articles, because there are no margins which will enable them to pay the tax and still produce these implements to an extent equal to the demands of agriculture. The increased cost of their production caused by taxation cannot be added to any great extent to their prices. They will not admit of it. So far as they are burdened with taxation they are thrown out of use; and to that extent you strike down the very elements

and sources of national wealth. It does seem to me that in pursuing the policy of promoting this cardinal, leading, universal interest of the country, we are adhering to and not departing from the correct principle of taxation. I do hope that the committee will adhere constantly to the line of policy which has already been adopted, and that we will set free all that directly and essentially promotes the development of our great national agriculture.

Mr. GARFIELD. Mr. Chairman, I fully agree with the general sentiment of my col league [Mr. SHELLABARGER] in regard to making the burden of taxation fall as lightly as possible upon all the sources of wealth. But we are not following that principle in this tax bill; nor do the gentlemen who advocate that principle apply it consistently. For instance, no one has proposed that we shall exempt from taxation all agricultural implements, including axes, spades, hoes, shovels, and every such implement of daily use by the farmer.

Mr. PAINE. If the gentleman will allow me to interrupt him, I desire to remind him that the bill contains a proposition to exempt everything that pertains to a ship. Conse quently everything used by the shipping interest of this country is to be exempted from taxation.

Mr. GARFIELD. I dissent from the propriety of those exemptions as much as the gentleman can. Therefore his suggestion does not impair the force of the argument I am presenting. I say that no man here has proposed, so far as I know, to exempt from taxation all the implements of husbandry. As the bill has now been amended, we allow the burden to rest on the hoe and the shovel and the spade, and all the other simpler implements that the laboring man uses, while we exempt from taxation all the more complicated and costly machines, which the wealthier farmer uses, the machines which are protected by patents and from which both the manufacturer and the purchaser can make money to a far greater extent than it can be made by the man who uses the common implements of husbandry. Nobody. here proposes that we shall lift the burden from all agricultural implements, while there is to be an exemption from taxation as regards implements made by corporations and used by the wealthier farmers all over the land.

If we shall adopt the principle announced by my colleague, we should exempt from taxation all these humbler implements, particularly those used in hand labor. If the gentleman would be consistent, let him push his argument to its legitimate results. But let us not under the pretense of relieving industry lift the tax entirely from those of the agricultural class who can bear it best. I believe that we have not pursued the true policy in reference to these machines. I have in my desk a letter from one of the leading firms of Ohio engaged in the manufacture of mowers and reapers, and they only ask that we shall reduce the tax to two or three per cent. Instead of that the tax has been removed entirely by the Committee of the Whole. We have given what they did not ask, and if this course is persisted in we must compensate for it by taxing some other interest to make up the deficiency.

[Here the hammer fell.]

Mr. SHELLABARGER, by unanimous consent, withdrew his amendment.

The question recurred on the amendment of Mr. LAWRENCE, of Ohio, and it was dis agreed to.

Mr. FARNSWORTH. I move to insert "corn-shellers." I desire to take the vote on that separately. If threshing-machines are to be put in the free list corn-shellers ought certainly to be put there. It is a less expensive article. It costs less to manufacture the machine, and is more universally used in a corn country than the threshing-machine. Every farmer who raises any considerable quantity of corn has a corn-sheller, and it strikes me if any article should go into the free list it is that

article.

Mr. MORRILL. I move to strike out "cornshellers" and insert "hand-rakes;" and ac

our southern brethren are not present to take care of their own interest, I will move also to insert "cotton-gins." I hope that the committee will be willing to stop there.

Mr. ALLISON. I move to amend by inserting grain-cradles."

Mr. STEVENS. I think the gentleman ought to strike out the word "grain. [Laughter.] Mr. MORRILL. I accept the amendment of the gentleman from Iowa as a modification of my own.

Mr. MORRILL'S amendment, as modified, was agreed to.

Mr. MORRILL. I move to strike out these words:

Hubs, spokes, and felloes; wooden handles for agricultural, household, and mechanical tools and implements.

And in lieu thereof to insert the following:

Hubs, spokes, felloes, poles, shafts, and arms for carriages or wagons; wooden handles for plows, and for other agricultural, household, and mechanical tools and implements.

Mr. ALLISON. I move to insert, "pail and tub ears and handles."

Mr. MORRILL. I accept the amendment of the gentleman from Iowa.

Mr. STEVENS. I move to strike out "ears."'

Mr. MORRILL. I am sorry the gentleman from Pennsylvania has joined with the Philistines to make havoc with the bill. This is a large item. They are manufactured by machinery. If we begin here we must exempt dog churns, mop-handles, wash-boards, and all sorts of wooden-ware. There will be no stopping-place if we once begin on a field so extensive.

Mr. WASHBURN, of Massachusetts. Under the present tax law pail and tub ears and handles have been loaded down with taxation. The manufacturer of pail-ears pays a tax of five per cent. The manufacturer of pail-handles pays a tax of five per cent. The manufacturer of tub-ears and handles pays a tax of five per cent. The manufacturer also pays a tax upon the hoop-iron placed around them. He pays a tax upon the wire. He pays a tax of twenty cents a gallon upon the benzine which is used. He pays a tax upon the paint which is used. He pays a tax of from five to ten per cent. upon some ten or a dozen different articles which go to make up these pails and tubs. The consequence is that these articles which go into every family in the country cost to-day more than double what they did three years ago.

I wish to call to the attention of my friends from the West, who have exempted the manufacture of threshing and mowing machines, which is also carried on in my district, that it pays a larger per cent. than the manufacture of these articles. More than one half of the manufacturers of wooden-ware have failed during the past few years because they could not endure the tax. You have to pay now three dollars when you could before buy as many as you wanted for one dollar and a half. Now, what I am going to say is this, that in voting upon this bill as we have passed over it, our friends have said we will place a tax of five per cent. on the manufacture of leather, and then when the leather is manufactured into boots and shoes, we will levy an additional tax of two per cent. Now, here is an article which is needed by every man and woman in the land, no matter how poor they may be. It is one of the necessaries of life, and yet my western friends join in placing a tax of seven per cent. on this necessary article which every individual has to use. But when you come to reapers and mowers and threshing-machines, which the rich only can use, you vote against imposing a tax.

[Here the hammer fell.]

The question was taken on Mr. STEVENS'S amendment to the amendment, and it was agreed to.

The question recurred on Mr. MORRILL'S amendment as amended.

Mr. MORRILL. I move to strike out the last word of what is proposed to be inserted. 39TH CONG. 1ST SESS.No. 177.

I rise mainly for the purpose of leading the House to a correct impression in relation to this tax on pails and tubs. They were inserted in the bill as reported by the Committee of Ways and Means with the tax reduced from six per cent. to three per cent. We reduced the tax upon the benzine, which is used in their manufacture instead of turpentine, from twenty to ten cents per gallon. The tax upon all paints and oils it is also proposed to entirely remove. Now, if gentlemen propose to go on to the end of the chapter exempting articles and reducing the tax, I do not know when we shall get through the bill, or what will be left to be taxed.

I will now withdraw my whole amendment. The CHAIRMAN. It is beyond the gentleman's power to withdraw it.

The amendment as amended was read, as follows:

Hubs, spokes, felloes, poles, shafts, arms for carriages or wagons, pail and tub handles, wooden handles for plows and other agricultural, household, and mechanical tools and implements.

The SPEAKER. The Chair desires to state, as it may have some bearing on the business of the House, that no gentleman desires to speak on Saturday next.

Mr. MORRILL. I desire to say that I shall insist upon going on with the tax bill until it is finished.

And then, on motion of Mr. GARFIELD, (át twenty minutes before five o'clock p. m.,) the House adjourned.

PETITIONS, ETC.

The following petitions, &c., were presented under the rule and referred to the appropriate committees: By Mr. BLOW: Petitions and protests of citizens of Canton, Louisiana, La Grange, and Keokuk and St. Louis, against the Senate bill providing for the erection of draw-bridges on the Mississippi river.

By Mr. HARDING, of Illinois: The petition of Amos Sanford, of Prairie City, Illinois, for pay for a horse.

By Mr. JULIAN: The petition of Thomas Nugen, praying Congress to grant him relief for damages done his property by the Union Army during the late war.

American labor.

The CHAIRMAN. The Chair will state that the gentleman from Vermont originally proposed an amendment without the words "pail and tub ears and handles," and then accepted an amendment suggested by the gentleman from Iowa [Mr. ALLISON] to insert "pail and tub ears and handles." The gentleman from Pennsylvania [Mr. STEVENS] then moved to amend his amendment, as thus modified, by striking out the word " ears," and that amendment has been adopted.

Mr. MORRILL. Then I hope we shall vote down the whole amendment.

The question was taken on Mr. MORRILL'S amendment, as amended, and it was disagreed to.

Mr. MORRILL. I now offer the following amendment:

Spokes, hubs, felloes, poles, shafts, the arms for carriages or wagons, wooden handles for plows, and other agricultural, household, and mechanical tools and implements, and pail and tub ears and handles.

Mr. STEVENS. Is that in order? We have have just voted down the same amendment. I think it is hardly in order.

The CHAIRMAN. The gentleman from Vermont proposes the amendment in a different form.

Mr. STEVENS. Then I move to strike out the words "pail and tub ears" and to insert in lieu thereof "pails and tubs." I have nothing to say except that I hope the gentleman from Vermont will be a little more persevering. [Laughter.] I do not like to see a man give up so easily. It does not look well. [Laughter. The chairman of the Committee of Ways and Means ought not to submit to what the House does. I call for tellers on my

amendment.

Tellers were ordered; and Messrs. STEVENS and MORRILL were appointed.

The committee divided; and the tellers reported-ayes 38, noes 55.

So the amendment to the amendment was rejected.

Mr. MORRILL'S amendment was agreed to. Mr. PRICE. I move that the committee do now rise.

The motion was agreed to.

So the committee rose; and the Speaker having resumed the chair, Mr. DAWES reported that the Committee of the Whole on the state of the Union had had under consideration the Union generally, and particularly the special order, being bill of the House No. 513, to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof, and had come to no resolution thereon.

IN SENATE.

FRIDAY, May 25, 1866.

Prayer by the Chaplain, Rev. E. H. GRAY. The Journal of yesterday was read and approved.

PETITIONS AND MEMORIALS.

Mr. MORGAN presented the petition of the American Atlantic Cable Telegraph Company, praying for such legislation as will enable them to lay a cable from some convenient location on the Atlantic coast of the United States to the island of Bermuda, and from thence to the Azores, and Lisbon, in Portugal; which was referred to the Committee on Commerce.

Mr. MORRILL presented petitions of municipal officers and citizens of Lyman, Kennebunk, and Biddeford, in the State of Maine, in aid of the petition of Samuel Batchelder, and others, for the repair of the United States piers and other property on the Saco river; which were referred to the Committee on Commerce.

Mr. HENDERSON presented a memorial of five hundred citizens of Marion county, Missouri, praying that no bridges with pivots and draws be authorized to be constructed over the Mississippi river; which was referred to the Committee on Commerce.

Mr. GUTHRIE presented the petition of C. S. Pennebaker, agent of the State of Kentucky, praying that a pension may be granted to Licutenant W. B. Kelley, late of the first Kentucky cavalry; which was referred to the Committee on Pensions.

REPORTS OF COMMITTEES.

Mr. DOOLITTLE, from the select committee, to whom was referred the bill (S. No. 282) to reorganize the clerical force of the Depart reported it with amendments; and he presented ment of the Interior, and for other purposes, accompanying letters and papers from the Secretary of the Interior, which were ordered to be printed.

BILLS INTRODUCED.

Mr. CONNESS asked, and by unanimous consent obtained, leave to introduce a joint resolution (S. R. No. 98) to amend an act entitled "An act to authorize the establishment of ocean mail steamship service between the United States and China," approved February 17, 1865; which was read twice by its title, referred to the Committee on Post Offices and Post Roads, and ordered to be printed.

Mr. HENDRICKS asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 340) amendatory and explanatory of an act entitled "An act to regulate prize proceedings and the distribution of prize money, and for other purposes," approved June 30, 1864; which was read twice by its title.

Mr. HENDRICKS. I have been requested to present this bill; I do not know that I am