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against frauds on the revenue. But after all it must be evident to every one that notwithstanding all the precautions to which you resort, notwithstanding all the building regulations and combination locks and everything else you have put into your bill, you must at last depend upon the good faith of the inspector. You must have some hold upon the inspector, or all your precautions will be worthless. You have provided every other precaution; but you have no sufficient precaution against his peculation. * Quis custodiet ipsos custodes ?': Who is to inspect the inspector? Nobody. Now, I propose, by my amendment, to obtain a hold upon these inspectors, so that if the only persons whom we can hold for the payment of this tax shall play false to the Government they shall be punished in a manner adequate to prevent the commission of the offense in the future.

Mr. ALLISON. I only desire to say to the gentleman from Pennsylvania [Mr. Tuyer] that I think the object he has in view is provided for in section forty-six of this bill. Mr. THAYER. I do not think that is the

I think my amendment better be inserted, and then if it shall be found that it is already provided for in another part of the bill it can be changed afterward.

The amendment was agreed to.

Mr. SCHENCK. The very excellent amendment, as I regard it, of the gentleman from Pennsylvania (Mr. Thayer) which has just been adopted, reminds ine of one I attempted to have made in the thirty-third section of this bill, and if I am permitted to move it now, I think the chairman of the Committee of Ways and Means [Mr. Morrill) will not object to it. My amendment was to prohibit any one inspector being on duty more than sixty days continuously in any one distillery. I therefore ask permission to go back to the section I have named in order that I may renew the amend. inent.

No objection was made.

Mr. SCHENCK. I move to amend section thirty-three by inserting after the sentence ending with these words, but no compensation shall be allowed to such inspector for more than one inspection of such spirits," the words " and no inspector shall continue on duty at one and the same distillery for more than sixty days continuously.” A large number of inspectors being employed, they may be changed from distillery to distillery without much inconvenience. As was remarked by the gentleman from Pennsylvania, [11r. Trayer,] one of the great evils to be guarded against is the danger of collusion between the inspector and the distiller. Now, a distillery is a very seductive place, and an inspector who is constantly associated with the distiller and his men may become more intimate with them than he should be.

Mr. ELDRIDGE. I would ask the gentle. man if he thinks we cannot find men who will remain honest more than sixty days.

Mr. SCHENCK. I have no doubt there are those who would continue honest for a longer period than that; but there are many who cannot remain honest for a single day. Every member here knows the effect of constant association. A gentleman here who sits at the

like to vote

to do so, he gets as far over on the other side as possible. You do not like to vote against the man who messes with you, with whom you have sat day after day at the same table. And tliat is precisely the danger to be apprehended from these inspectors, from long association with these distillers. After a time they become intimately acquainted with them, and if they do not become attached to them, they are “hail tellows well inet: with the distillers and their mer. The Methodist church understands this perfectly well, and they do not allow one of their preachers to remain more than two years continuously with the same congregation.

Mr. PRICE. The gentleman
Mr. SCHENCK. I do not yield.
Mr. PRICE. I only want to say-

Mr. SCHENCK. I will not allow myself on my objection. I know that this sewerage to be interrupted.

bill does not interest the House; but it is desir. Mr. PRICE. But the gent

able that it should be disposed of that other The CHAIRMAN. The gentleman from reports may be made. There are several comIowa [Mr. PRICE] is not in order, and will mittees that have been waiting for some time take his seat.

an opportunity to report. Mr. SCHENCK. There is a principle of It is, I observe, the general disposition of the human nature involved in this, whatever the House to take up the tax bill; and I will there. gentleman from Iowa [Mr. Price] may think fore withdraw my objection. In consideration of it. Ofering the amendment as I do in good of this, I trust the House will give unanimous faith, I hope the vote will now be taken, and consent that a morning hour of some early day, the amendment adopted.

next Monday or Tuesday perhaps, shall be Mr. PRICE. I am in order now, I believe. given to the disposition of the canal bill. I only want to say that the gentleman from The SPEAKER. What day does the genOhio (Mr. SCHENCK] is not posted on the sub- tleman propose? ject of the Methodist church. He better make Mr. INGERSOLL. Tuesday. himself acquainted with that subject before he The SPEAKER. Is there unanimons con. refers to it here.

sent that the morning hour of next Tuesday The question was upon the amendment of shall be devoted to the consideration of the Mr. SCHENCK.

canal and sewerage bill? Tellers were ordered; and Messrs. SCIENCK Several MEMBERS objected. and Garfield were appointed.

Mr. INGERSOLL. Well, then, say MonMr. MORRILL. The vote upon this amend. day. ment can be taken to-morrow. I now move The SPEAKER. Monday cannot be asthat the committee rise.

signed for that purpose. The motion was agreed to.

Mr. INGERSOLL. Well, I withdraw the So the committee rose; and the Speaker | request. having resumed the chair, Mr. Dawes reported

PASSPORTS. that the Comunittee of the Whole on the state

Mr. WILSON, of Iowa, by unanimous conof the Union had had under consideration the

sent, reported back from the Committee on Union generally, and particularly the special

the Judiciary the bill (H. R. No. 568) entitled order, being bill of the House No. 513, to

“An act to repeal section twenty-three of chapinternal revenue to support the Government, of the Thirty-Seventh Congress relating to passto pay interest on the public debt, and for

ports," with a recommendation that the amendother purposes,'' approved June 30, 1864, and

ment of the Senate be concurred in. acts amendatory thereof, and had made com

The amendment of the Senate was read, as mendable progress therein, but had come to follows: no conclusion thereon.

Add at the end of the bill the words, "and hereafter And then, on motion of Mr. ELDRIDGE, passports shall be issued only to citizens of the United (at ten o'clock p. m.,) the House adjourned. States."

The amendment was concurred in.

Mr. WILSON, of Iowa, moved to reconsider PETITIONS, ETC.

the vote by which the amendment of the SenThe following petitions, &c., were presented under ate was concurred in ; and also moved that the the rule and referred to the appropriate committees : By Mr. DARLING: The petition of Field & Evans,

motion to reconsider be laid on the table.
manufacturers of pearl buttons, in the city of New The latter motion was agreed to.
York, for an increase of tariff on pearl buttons.
By Mr. DELANO: The petition of Nathaniel

RAILROAD AND TELEGRAPII LINE.
Bedell, and 500 others, citizens and wool-growers of On motion of Mr. DAVIS, by unanimous
Huron county, Ohio, praying for increased duty on
foreign wools.

consent, Senate bill No. 123, entitled "An act By Mr. LAWRENCE, of Pennsylvania : The peţi- || grauting lands to aid in the construction of a tion of citizens of Washington county, Pennsylvania,

railroad and telegraph line from the Central asking for an increaso of duties on forcign wools. By Mr. MYERS: The petition of Dr. Benjamin

Pacific railroad in California, to Portland, in Malone, late paymaster United States volunteers, Oregon," was taken from the Speaker's table, who was robbed of funds drawn to pay troops witb, read a first and second time, and referred to and whose claim for relief has been reported upon favorably by Judge Adrocate Turner.

the Committee on the Pacific Railroad. By Mr. SAWYER: The memorial of the board of

REPAIR OF POTOMAC BRIDGE. directors of the Sugar River Valley Railroad Company for a grant of land to aid in the construction of Mr. STEVENS, bywanimous consent, the Sugar River Valley railroad, from Freeport, in

reported from the Committee on Appropria. Illinois, to Madison, in Wisconsin. By Mr.SLOAN: The petition of the board of direct

tions a joint resolution making an appropriation ors of the Sugar River Valley Railrond Company for for the repair of the Potomac bridge; which a grant of land to nid in the construction of a railroad was read a first and second time. from Freeport, Illinois, to the city of Madison, Wisconsin.

Mr. STEVENS. I hope the House will conBy Mr. F. THOMAS: The petition of John Todd, sent to consider and pass this joint resolution praying compensation for services rendered to the

at the present time. The Long bridge has for Army of the United States during the late war against the southern rebellion.

a long time been out of repair, so as to be impassable. We are informed that if this appro

priation be made, the bridge can be put in HOUSE OF REPRESENTATIVES.

perfect order within a week, while if the work SATURDAY, May 26, 1866.

be delayed till the ordinary appropriation bill The House met at twelve o'clock m.

shall have passed, the necessary repairs cannot be made for some time.

The SPEAKER. The Clerk will read the approved.

resolution, after which the Chair will ask for ORDER OF BUSINESS.

objections, if any. Mr. MORRILL. I desire to ask unanimous The joint resolution, which was read, proconsent that the morning hour to-day shall be vides for an appropriation of $10,000 to enable dispensed with that we may proceed with the the Commissioner of Public Buildings and consideration of the tax bill. If this consent Grounds to place the Potomac bridge in such shall be given, I propose to yield to several gen- repair as to render it permanently passable, tlemen to present matters that will take but the work to be done immediately after the little time.

approval of this joint resolution. Mr. INGERSOLL. I object.

Mr. INGERSOLL. I desire to ask the chairSeveral MEMBERS. Oh, no!

man of the Committee on Appropriations Mr. MORRILL. I hope the gentleinan will whether the report of the civil engineer of the withdraw his objection.

Interior Department with reference to the reMr. INGERSOLL. If the House considers pairs of the Long bridge has been submitted it of more importance to dispose of the tax bill to the committee. than to get the canal and sewerage bill out of Mr. STEVENS. I believe that no formal the way, I do not know that I ought to insist report has been submitted.

per annum:

T

Mr. INGERSOLL. I may be allowed to requested to communicate to this House whether Provided also, That any person or persons, firms, state that some weeks since a formal report

any application has been made for the reissue of companies, or corporations, owning, possessing, or

the Dundas patent for cultivators; and if so by whom, having the care or manogement of any, toll-road, from the civil engineer of the Interior Depart- and at what time, and upon what grounds; and to ferry, or bridge, authorized by law to receive toll for ment was presented to the Secretary of the transmit to this lousc copies of all the papers and the transit of passengers, beasts, carriages, teams, Interior; and that report showed that an ex

documents connected with the applications, and also and freight of any description, over such toll-road,

to state what effect it will have upon the agricultural ferry, or bridge, shall be subject to and pay a tax penditure of $16,200 would be required for

interests of the country to reissue said patent and of threc per cent. of the gross amount of all their making the necessary repairs of this bridge. have the same relate back and cover the essential receipts of every description; but when the gross Mr. STEVENS. 'I believe we did receive

improvements made since the year 1851; and also fur- receipts of any such bridge or toll-road, for and dur

ther to communicate what legislation is necessary to ing any term of twelve consecutive calendar months, such a report, but the Commissioner of Pub

protect the interests of the public in regard to such shall not exceed the amount necessarily expended lic Buildings has made an examination in com- rcissues of patents.

to keep such bridge or road in repair, no tax shall pany with a competent bridge-builder, and they Mr. CULLOM moved to reconsider the vote

be assessed upon such receipts during any month

next following any such term: And provided further, have reported to the committee that $10,000 by which the resolution was adopted; and also That all such persons, firms, companies, and corporawill be sufficient to do the work.

moved that the motion to reconsider be laid tions shall have the right to add the tax imposed There being no objection, the joint resolu

hcreby to their rates of fare whenever their liability upon the table.

thereto may commence, any limitations which may tion was ordered to be engrossed and read a The latter motion was agreed to.

exist by law or by agreement with any person or third time; and being engrossed, it was ac

company which may have paid or be liable to pay

PERSONAL EXPLANATION. cordingly read the third time and passed.

such fare to the contrary notwithstanding: And pro

vided further, That no tax under this section shall Mr. STEVENS moved to reconsider the vote Mr. LAWRENCE, of Pennsylvania. Mr.

be assessed upon any person, firm, company, or corby which the joint resolution was passed; and Speaker, I rise to a very brief personal expla- poration whose gross receipts do not exceed $1,000 also moved that the motion to reconsider be nation, and will consume only a moment. A

And provided further, That boats,

barges, and flats, not used for carrying passengers laid on the table. few days since, in casual debate in the House,

nor propelled by stcam or sails, which are floated The latter motion was agreed to.

I referred to some of the recent appointments or towed by tug-boats and used exclusively for carPREVENTION OF SMUGGLING. in western Pennsylvania, and especially the

rying coal, oil, minerals, or agricultural products to

market, shall be required hereafter in lieu of enrollMr. ELIOT. · I move that Senate bill No. case of Colonel Samuel McKelvy, whose name

ment fees or tonnage tax, to pay an annual special was sent to the Senate for marshal of western tax for cach and every such boat of a capacity ex222, entitled "An act further to prevent smug

Pennsylvania. I said in substance that he was ceeding twenty-five tons, and not exceeding ono gling, and for other purposes,

now on the
dismissed from the service of the United States

hundred tons, five dollars; and when exceeding ono Speaker's table, be ordered to be printed.

hundred tons as aforesaid shall be required to pay The motion was agreed to.

on charges implicating his integrity as a man ten dollars; and said tax shall be assessed and col

and an officer. I made this statement on verbal lected as other special taxes provided for in this act. NICIARD VV. EADE.

information, which I considered perfectly reli- Mr. MORRILL. The point in dispute was, Mr. WOODBRIDGE. I ask unanimous able at the time. I have since examined the

I think, in relation to the right of railroads to consent to introduc a joint resolution refer proceedings of the court-martial and find Col. charge the tax on their passenger fares. I ring the claim of the estate of Richard W. onel McKelvy was tried on a single charge, believe it would operate very oppressively not Meade to the Court of Claims. The Senate, | plead guilty, and was temporarily dismissed ; to allow them in some parts of the country to by its resolution at the last session of Congress, but on a full explanation of the whole charge charge it, especially horse railroads not now referred this back to the Court of Claims, but was restored. As I have no disposition to do paying their expenses. it was decided that the case must be referred any man injustice I have thought it due to my- Mr. HOOPER, of Massachusetts. There is by joint action of both Houses of Congress. I self to make this correction.

one amendment accidentally omitted. After do not think there can be any objection to the

TAX BILL.

the words "transporting passengers for hire'' reference. Mr. LAWRENCE, of Ohio. I object. I

Mr. MORRILL moved that the rules be sus

I move to insert except hacks or carriages think the matter should be referred for exampended, and that the House resolve itself into

not running on continuous routes."

The amendment was agreed to.
ination.

the Committee of the Whole on the state of the
The joint resolution was introduced, read a
Union on the special order.

Mr. HOTCHKISS. I thought it was underfirst and second time, and referred to the Com

The motion was agreed to.

stood that the amendment I offered was to be mittee on the Judiciary.

So the rules were suspended; and the House | printed with the other amendments. accordingly resolved itself into the Committee

Mr. MORRILL. The whole matter was BOUNTIES OF VETERAN VOLUNTEERS.

of the Whole on the state of the Union, (Mr. referred to the committee, and we reported Mr. BROMWELL. I ask unanimous con- Dawes in the chair,) and resumed the consid

this. sent to introduce the following bill to compute eration of the special order, being a bill of the

Mr. FARNSWORTH. I move to amend by the bounties of veteran volunteers so as to House (No. 513) to amend an act entitled striking out that portion which provides that protect the rights of such : "An act to provide internal revenue to sup

these corporations may charge to the passen Be it enacted by the Senate and House of Representa- port the Government, to pay interest on the gers the amount of this tax. It is the third tives of the United States of America in Congress assembled, That in computing the amount of bounty

public debt, and for other purposes,'' approved | proviso. money allowed by any law to veteran volunteers,

June 30, 1864, and acts amendatory thereof. The question being taken on the motion to the sum of $100 heretofore received by any such vet- The pending question was on Mr. SCHENCK'S

strike out the aforesaid proviso, no quorum
eran as part of his veteran bounty shall be exempt
motion to amend section thirty-three by insert-

voted.
and in no way deducted from the bounty money al-
lowed him; but that every veteran volunteer shall ing after the sentence ending with these words,

Tellers were ordered; and the Chairman
receive bounty at the rate of eight and one third dol- "but no compensation shall be allowed to such | appointed Messrs. FARNSWORTH and Davis.
lars per month for the time of his service during the
period of
his first enlistment, in addition to and with-
inspector for more than one inspection of such

The committee divided; and the tellers out in any way counting his bounty as a veteran. spirits," the words "and no inspector shall reported-ayes sixty-seven, noes not counted. There was no objection, and the bill was continue on duty at one and the same distillery

So the amendment was agreed to. read a first and second time, and referred to for more than sixty days continuously.":

Mr. HOTCHKISS. I would inquire if the the Committee on Military Affairs.

The amendment was disagreed to.

amendment, as reported by the committee, ADDITIONAL POLICE FORCE.

Mr. MORRILL. I call up the following repeals the provision of section ten of the act Mr. LATHAM, by unanimous consent, sub

amendment: mitted the following resolution; which was

The Clerk read the amendment, as follows:

Mr. MORRILL. That section is already read, considered, and agreed to:

On page 103, line twenty-three hundred and thirty- | repealed.

nine, strike out from the beginning of the line to the Mr. HOTCHKISS. I desire to move an Resolved, That the Committee on Public Buildings end of line twenty-three hundred and fifty-five on and Grounds be instructed to inquire into the expe- page 104 and insert in lieu thereof the following:

amendment so as to reserve horse railroads. I diency of authorizing the Commissioner of Public That section one hundred and three be amended by believe the proviso stricken out includes horse Buildings and Grounds to employ additional tempo- striking out all after tho enacting clause and insert- railroads, and there are many of them that rary police force in and around the Smithsonian ing in lieu thereof the following: that every person, grounds.

cannot live at the present rates of fare if they firm, company, or corporation owning or possessing ARMORY AT ROCK ISLAND.

or having the care or management of any railroad, have to pay this tax.

canal, steamboat, ship, barge, canal-boat or other On motion of Mr. COOK, Senate bill No

Mr. HOOPER, of Massachusetts. I move vessel, or any stage-coach or other vehicle engaged 330, making further provision for the establish- or employed in the business of transporting passen

an amendment by inserting after the words ment of an armory and arsenal of construction,

gers for hire, or in transporting the mails of the Uni- “tug-boats' the words " or horses;" so that deposit, and repair on Rock Island, Illinois,

ted States upon contracts made prior to the passage it will read," which are floated or towed by

of this act, shall be subject to and pay a tax of two and
was taken from the Speaker's table, read a first ong half per cent. of the gross receipts from passengers

tug-boats or horses.''
and second time, and referred to the Commit-
and mails of such railroad, canal, steamboat, ship,

The amendment was agreed to.
barge, canal-boat, or other vessel, or such stage-coach
tee on Military Affairs.

Mr. WILSON, of Iowa. I would inquire
or other vehicle: Provided, That the tax hereby im-
LEAVE OF ABSENCE.
posed shall not be assessed upon receipts for the trans-

whether it was intended to exempt all boats portation of persons or mails between the United carrying mails from tax upon the receipts from On motion of Mr. ANCONA, leave of States and any foreign port; but such tax shall bo absence was granted to his colleague, Mr. assessed upon the transportation of persons from a

passengers. port within the United States through a foreign tor

Mr. HOOPER, of Massachusetts. My amendBoyer, until June 4.

ritory to a port within the United States, and shall ment simply applied to hacks and carriages not DUNDAS PATENT.

be assessed upon and collected from persons, firms,
companies, or corporations within the United States,

running on continuous routes.
Mr. CULLOM, by unanimous consent, sub- receiving hire or pay for such transportation of per-

Mr. WILSON, of Iowa. I think the secmitted the following resolution; which was

sons or mails. And so much of section one hun- tion as amended will exempt coaches carrying read, considered, and agreed to :

dred and nine as requires returns to be made of re-
ceipts hereby exempted from tax when derived from

mails from this tax.
Resolved, That the Secretary of the Interior be transporting property for hire is hereby repealed :

Mr. PIKE. I would like to know why these

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of last year.

special exemptions should be made. I am eration at this time than that proposed by the

TAX BILL-AGAIN. willing to do the fair thing and strike out the amendment of my colleague, [Mr. IIoTCHKISS.] Mr. MORRILL. I move that the rules be tonnage tax all around.

He has already stated the beneficial nature and suspended, and that the House resolve itself into Mr. WILSON, of Iowa. I think the sec- character of these railroads; that they are de- the Committee of the Whole on the state of tion as amended on motion of the gentleman | signed, not only for the general convenience of the Union on the special order. from Massachusetts [Mr. HOOPER] exempts all the public, but for the special advantage of The motion was agreed to. coaches carrying mails from the payment of the poor. That is the case in all our large taxes on receipts from passengers. If that is cities and flourishing towns; the poor derive

So the rules were suspended ; and the House

accordingly resolved itself into the Committee the intention of the committee I am entirely vast benefit from them. Now, if you go to of the Whole on the state of the Union, (Mr. satisfied, but if it is not I think it had better the city of New York, you will find that these Dawes in the chair,) and resumed the considbe looked at.

railroads are the avenues by which the poor eration of the special order, being a bill of the Mr. MORRILL. As the amendment was re- leave the city to pass a few hours in the coun- House (No. 513) to amend an act entitled ported by me from the Committee of Ways and try and breathe the pure country air. As a ""An act to provide internal revenue to supMeans, it certainly did not have that intent or sanitary measure and institution I insist that

port the Government, to pay interest on the meaning I do not know exactly how or where these city roads are entitled to our encourage- public debt, and for other purposes,'' approved the amendment of the gentleman from Massa- ment.

June 30, 1864, and acts amendatory thereof. chusetts was inserted, or exactly what effect it It has been stated by my colleague from the

The pending question was upon the amendmay produce. It is possible that the gentle | city of New York (Mr. Dodge] that these rail- ment of Mr. Hotchkiss to allow horse railman from Iowa is correct, and that it would road grants for the city of New York were ob- roads to add their tax to their fares. exempt stage-coaches. I think it might exempt tained by the individuals controlling them from Mr. HARDING, of Illinois. I move to more than the gentleman from Massachusetts the Legislature of New York without compen. strike out the last word for the purpose of intended. I suppose he merely intended to sation, and therefore he would create a preju- | proposing an inquiry to the gentleman from exempt the hacks that ply about our cities. dice against these corporations. Even if that New York, [Mr Davis.] I want to know Mr. HOOPER, of Massachusetts. That is were the case they are no less beneficial to the

from him, why not apply the same principle to all that is embraced in it.

community when constructed. Now, the

par- notes bearing interest which are taxed? A Mr. MORRILL. I ask the Clerk to read the ties owning these roads at this time are not the

note bearing six per cent. is taxed; why not amendment as amended.

men who procured these grants from the allow the tax to be added to the rate of interThe amendment as amended was again read. Legislature, but they are men who have paid est allowed? [Laughter.]

The question was taken on Mr. Morrill's a compensation for all they have. Since 1860, Mr. DAVIS. I did not hear the question of amendment, and it was agreed to. when these grants were made, every article

the gentleman from Illinois, (Mr. IIARDING.] Mr. HOTCHKISS. I move to add to the || required in the construction and equipment of The CHAIRMAN. Debate is closed on amendment just adopted the following addi- railroads has enhanced in value more than one

this paragraph, by order of the House. tional proviso:

hundred per cent. I state it on my own per: Mr. STEVENS. I move that the gentle. Provided, That all such persons, companies, or cor- sonal knowledge, that a road which in 1861 could

man from New York (Mr. Davis] be allowed porations operating any horse railroad shall have the have been built for $10,000 a mile will now two minutes to answer the question. [Laughright to add the duty or tax to their rate of fare. cost $25,000 a mile.

ter. ] This amendment applies only to our street Mr. STEVENS. Now, I want to know, as a Mr. DAVIS. I did not hear the question. railroads. It is represented on the part of the mere matter of arithmetic, one thing from the I will attempt to answer any question I under: friends of these roads that they have already || gentleman from New York, [Mr. Davis.] The stand. made their rates of fare as low as they can re- poor people now can ride, or could ride with- The CHAIRMAN. No debate is in order. duce them and sustain their roads. I desire, out this law, for five cents; and it is proposed The amendment of Mr. HoTCHKISS was not for one, to encourage these roads in every town to add a cent to each fare. I want to know

agreed to. in the country that can sustain one. They are how much that takes off from their burdens.

Mr. LYNCH. I move to amend by insertthe poor man's railroad--the poor man's car. Mr. DAVIS. It adds a great benefit to them. riage. They provide him means of transporta- || [Laughter.] That is the reason of my argu

ing at the end of the third proviso of the

amendment last adopted the following: tion when he cannot obtain it in any other way. ment, for I say that upon a fare of five cents

Nor upon the receipts of any horse railroad runThey take the poor man to church on the Sab- there is not a city railroad in New York that ning in one or more towns or cities whose population bath and take his children to school on week will support itself.

in the aggregate, according to the last preceding days. I hope the experiment will be tried for

Mr. STEVENS. Suppose you add two cents

census, does not exceed forty thousand persons. a few years, and if we find that they can bear to each fare, then that will double the benefit.

The amendment was not agreed to. à reduction upon their charges, or can bear

Mr. DAVIS. Undoubtedly it will. And I The Clerk proceeded to read section fortyadditional taxation, we can lay it on' with a think it is perfectly proper for these corpora

five, but was interrupted by heavy band. But it is, after all, a mere experi; || tions, whose fares are limited by their charters

Mr. LYNCH, who said: I rise to a point ment, and we can alter this provision if we find

or by municipal regulations, to add the Fed- of order, which is that I called for a vote by it does not work well.

eral tax to the rate of fare. Why should we division on my amendment immediately after Mr. STEVENS. I should a great deal rather | apply a different principle to a railroad corpo

the result of the vicâ voce vote was announced. see these railroad fares altered so as to enable ration than we apply to an individual? An

The CHAIRMAN. That is not a question them to charge enough. The idea of laying a

individual has a right, if he be taxed by this of order, but a question of fact. If the gentletax upon railroads, and allowing them to charge

Government, to add the amount of his tax to man states that he called for a division in time, it to the passengers, is not according to my the commodities in which he deals. A cor- the Chair will put the question again. views of legitimate legislation. I know that || poration has no such power, because it is the

Mr. LYNCH. I certainly did. there is one railroad in this city that is doing

creature of legislation. And therefore when The CHAIRMAN. That is sufficient. well. I know another one that never will do we come to lay our hands upon them we should The question being again put on the amend

ment of Mr. Lynch, there were, on a division am opposed to this system. I would rather

Mr. DODGE withdrew his amendment to || -ayes eighteen, noes not counted. authorize them to charge more fare, and then the amendment of Mr. HOTCHKISS.

Mr. ANCONA called for tellers. we shall know exactly what we have to pay. Mr. MORRILL. I move that the committee Tellers were not ordered. Mr. DODGE. I move to strike out the last || rise for the purpose of closing debate on the

So the amendment was rejected. word of the amendment. The remarks of my | pending paragraph.

Mr. LYNCH. I move to amend by insertcolleague from New York (Mr. HotchKISS] The motion was agreed to.

ing at the end of the third proviso of the may be very correct in regard to the railroads

So the committee rose; and the Speaker | amendment last adopted to section forty-four in the smaller towns and cities; but we find in || having resumed the chair, Mr. Dawes reported the following: New York city that our street railroads there that the Committee of the Whole on the state

Nor upon any person, firm, company, or corporaare very oppressive. They have obtained a

of the Union had had under consideration the tion engaged in transporting property or passengers right to run through our streets; they have Union generally, and particularly the special

for hiro whose gross receipts upon such transporta obtained very valuable franchises on the con

tion do not exceed their current expenses. order, being bill of the House No. 513, to dition that they would transport people from amend an act entitled "An act to provide

The CHAIRMAN. Tbat amendment is not the lower to the upper part of the city, the internal revenue to support the Government,

in order, the committee having passed the secpoor men that the gentleman refers to, the to pay interest on the public debt, and for

tion to which the amendment was offered. mechanics, the men who cannot afford to walk

other purposes," approved June 30, 1864, and The Clerk continued and concluded the readtwo or three miles to their business. They

acts amendatory thereof, and had come to no ing of section forty-five, as follows: got these valuable franchises because they | resolution thereon.

Sec. 45. And be it further enacted, That any spirits would agree to carry passengers at a given

or other merchandise may be removed from bonded fare. If this amendment passes they will be

CLOSE OF DEBATE.

warehouse, for the purpose of being exported, upon

the order of the superintendent of exports for the authorized to add this two and a half per cent. Mr. MORRILL. I move that all debate in

port whence the spirits are to be exported; and such tax upon all these poor persons that the gen- Committee of the Whole on the state of the order shall state the port to which such spirits are to tleman refers to. I hope the amendment, so Union on the pending paragraph of the special

be shipped, and the name of the vessel, and also tho

number of proof gallons, and the marks of the packfar as horse railroads in the large cities are order terminate in one minute after the com

ages or casks, which shall be taken from and shall concerned, will not be adopted. mittee shall resume the consideration of the agree with

the return of said spirits made by the inMr. DAVIS. I believe that there is no subject.

spector of the warehouse; and such spirits or other

merchandise shall be branded "U. S. bonded waremeasure of justice more worthy of our consid- The motion was agreed to.

house, for export," and shall be put on board of the

seven.

vessel in or by which they are to be exported, by an for the purpose of protecting the revenue of wort, or wash, for the distillation or the production officer under direction of the superintendent of cs- the country. Knowing that some of my con- of spirits, shall be deemed a distiller under this act. ports, and placed under the supervision of an officer of the customs, after a bond shall have been given in

stituents have this machinery and would suffer I propose to amend by adding after the word such form and containing such conditions as the Com- loss by any such prohibition, I have deemed it "spirits" the words " or alcohol by continuous missioner of Internal Reven!o may prescribe, with proper to submit this amendment.

distillation from grain. one or more sureties, to be approved, as to the suiliciency of the sureties, as the Commissioner of la

Mr. GARFIELD. Mr. Chairman, I hope

Mr. GARFIELD. That is right. ternal Revenue may direct. And such bond shall bo the amend:pent of the gentleman from Wis

The amendment was agreed to. canceled upon the presentation of the proper certificonsin will not prevail. I may safely say a

Mr. ALLISON. I move an amendment on cate that said spirits have been landed at the port named in said bond, or at any other port without the majority of the cases of fraud during last year page 14, after line one hundred and twenty-two, jurisdiction of the United States, or upon satisfac- have been in establishments where stills were which I send to the desk. This paragraph was tory proof that after shipment the spirits have been

Sour kept in connection with beer breweries.

reserved. lost. And at any port where there shall be no superintendent of exports, all the duties and services ro- beer can be manufactured into spirits, and a The Clerk read the amendment, as follows: quired of superintendents of exports and drawback little still may be concealed among the ma- And in addition to other provisions of law whenshall devolve upon and be performed by the collector

chinery of a large lager-beer brewery. Thess ever fraud is alleged as to any list or return, and the of internal revenue designated to have charge of

party charged with fraud shall make denial of tho exportations.

stills are there and it is hard to get at them. same in writing and shalldemnand a hearing thereon, Mr. MORRILL. In section twenty-nine, The system of inspection for spirits does not and shall tender to the assessor of the proper district which was reserved last night upon the sug- apply to fermented liquors, and therefore if we a bond with two or more suretics payable to the Uni

ted States, in a sum not less than double the amount gestion of the gentleman from Illinois, the allow little stills to be set up in the mass of

of the tax, together with the penalties assessed beCommittee of Ways and Means have concluded machinery in a lager-beer brewery, it will be cause of such alleged fraud, and conditioned that to make such amendments as will not prevent impossible to reach them. It may be a small

such person will abide by the orders and judgments

of the court before whom such case shall be heard, alcohol from being distilled with whisky or

loss to the parties, but a very small loss, be- anu will pay whatever sum may be adjudged against other spirits. I therefore move to amend by cause they can always sell this sour beer to the him for tax or penalty, or both, and also all costs striking out in line eight of that section the distilleries. If these words are stricken out it

that may be adjudged against him. And upon the

approval of such bond by such assessor it shall be words “or alcohol,'' and inserting before the will seriously impair the elliciency of the law.

the duty of such assessor to transmit to the district word “ether the word “or;" so that the Mr. PAINE. I would suggest to my col

attorney of the United States for the district within

which such collection district is situated all the clause will read: league to strike out the same words in line

papers in the case; and it shall also be the duty of And no still, boiler, or other vessel shall be used

I corroborate the statement made by said district attorney to immediately institute in the as aforesaid in any building or on any preinises where him in respect to the practice in our State. I

proper circuit or district court of the United States beer, lager beer, alo, porter, or other fermented liquors, vinegar, or ether, are manufactured or probelieve there is no dispute about it. The prac

à suit for the recorery of the tax, penalties, or for

feitures assessed or incurred because of such alleged duced, or where sugars or sirups are refined, or whero tice has grown up in breweries, numerous in fraud, and the same shall be prosecuted to judgment liquors of any description are retailed, or any other our part of the world, of having these stills to as in other cases, and such cases shall have precebusiness is carried on.

dence over other civil cases on the calendar of such The amendment was agreed to. save damaged stuff from going to loss; and the

court. And until final judgment all proceedings by adoption of this provision will work serious the assessor and collector shall be suspended; and in Mr. MORRILL. I move also to amend the

injury to many who are engaged in these case of seizure of property, the property seized shall forty-fourth section by striking out, after the

be released upon the approval of the bond herein breweries. It seems to me there ought to be provided for; but nothing herein contained shall be word - packages” in the fifty-fourth line, the

some arrangement by which honest brewers construed to affect in any manner proceedings by words " for export;" so that the clause will should be permitted to continue to use these

indictment as provided by law. read:

stills. It will enable them to turn to account Mr. ALLISON. This provision is inserted Or for the purpose of being rectified, or rcdistilled, what would otherwise be wasted. I suggest to meet the objection to the section made by the canned, or put into other packages, under such rules and regulations and the execution of such bonds or

the Committee of Ways and Means may devise | gentleman from Pennsylvania. It is the same other security as the Secretary of the Treasury may a system of inspection to cover the case. provision offered by him with some additions prescribo.

Mr. GARFIELD. If the gentleman will

and erasures. The amendment was agreed to. look at the concluding paragraph of the fifty

The amendment was agreed to. Mr. ALLISON. I move to amend section fifth section he will see there has been an allow- Mr. HOLMES. I offer the following amendtwenty-five by inserting after the word “

there

ance made of seven and a half per cent. for the ment to the same section: of” in line thirty-six the following:

purpose of covering the loss they may incur by On page 13, line ninety-three, after the word And such assessed penalties and fines when recor- the waste of sour beer. It need not be wasted,

"proper" insert the words "not inconsistent with ered shall be distributed according to law.

the provisions of existing laws for the punishment The amendment was agreed to. as it can be sold to the distillers. We have

of contempt.' preferred to make that allowance rather than Mr. ALLISON. I move to amend section

The amendment was agreed to. to let these stills remain in these breweries. thirty-five by inserting after the words "proof | If the amendment prevails then the whole sys

Mr. THAYER. I wish to call the attention thereof" in line thirteen, the following: tem of inspection to distilleries will be applied | Offered to this section when we had it under

of the committee to an amendment which was And the number of gallons sold, with the proof to the breweries. thereof and the name and place of business of the

Mr. Cobb's amendment was rejected.

consideration. It was offered by myself, to inperson to whom sold.

corporate in this section the provision of a The amendment was agreed to.

Mr. COBB. I move to strike out the same

subsequent section in regard to the payment Mr. COBB. I desire to move several amend. words in line seven.

of witness fees on preliminary examinations ments to section twenty-nine, which has been Now, Mr. Chairman, there is not a sub-disreserved. I move, in the first place, to amend trict in the United States where the deputy

by assessors, and the payment of mileage to

assessors in such cases. It would come in by striking out in the fourth line of that section assessor, if he is fit for his business, does not

immediately preceding the amendment last the words “beer, lager beer, ale, porter, or know every single brewery which has a distill

adopted. I move, after the word “purpose,” other fermented liquors." It may be, Mr. ery attached and the amount of liquor dis

in line one hundred and twenty-two, to insert Chairman, that there are abundant reasons for

tilled. I cannot see why a man cannot be a the following: this provision of the bill, which I suppose is distiller and a brewer as well as a lawyer and

When the assessor is required or compelled to travel intended as a precautionary measure for the a claim agent.

to make examinations, as provided in this section, prevention of frauds upon the revenue.

The amendment was not agreed to.

he shall be allowed mileage and his necessary and

proper traveling expenses. The costs for the attendnot sufficiently acquainted with the investiga- Mr. HOOPER, of Massachusetts. I move ance and mileage of witnesses shall be taxed by the tions upon this subject to know to what extent to amend on page 152, line fifteen, by inserting

assessor and paid by the delinquent parties, or otherthat reason may apply or be a good one.

wise by the collector of the district on certificate of at the commencement of it the words “ or in

the assessor, at the rates usually allowed in said It seems to me, after having adopted the very any dwelling-house.

district for witnesses in district courts of the United perfect system of machinery for the prevention The amendment was agreed to.

States. of fraud of inspectors, vats, receivers, and all Mr. HARDING, of Illinois. I understood

Mr. ALLISON. No objection to that. that, it will scarcely lie in the mouth of the the chairman of the committee to declare that

The amendment was agreed to. committee or the Government to say it will

they were willing to make an amendment by Mr. RANDALL, of Kentucky. I desire to be impossible to prevent fraud upon the Treas

which alcohol could be distilled in a distillery offer an amendment to section thirty-six. ury in cases where a still may be kept in the where they distill spirits. They have made an

The CHAIRMAN. That section has been same establishment with a brewery. I know

amendment which they declared to have that passed. from my limited observation of the matter end and effect. Now, I think the language is

Mr. RANDALL, of Kentucky. I ask the that in some of the breweries in the West, and ambiguous; therefore I propose that it shall

unanimous consent of the committee to go I presume it is so elsewhere, it is necessary,

be explicitly stated in the third line of the back to that section. in order to save matter which becomes to some twenty-third section.

Mr. ALLISON. I must object to going back. extent damaged in certain kinds of weather or

Mr. HOOPER, of Massachusetts. We are

Mr. DAVIS. I move to strike out on pages by some unskillful manipulations, to use it for on the twenty-ninth section, and I suggest that

117 and 118, beginning at line twenty-six hun. purposes of distillation.

Hence, in most of
we had better finish it.

dred and ninety-nine, the following: the breweries they have a small distilling ap- Mr. HARDING, of Illinois. I ask unani

That it shall not be lawful to record any instruparatus with which they use up this matter mous consent to offer it to section twenty-three.

ment, document, or paper required by law to be which is unfit for brewing and would otherwise

stamped, unless a stamp or stamps of the proper Mr. GARFIELD. Let it be read.

amount shall have been affixed, and canceled in the go to waste. I think, therefore, a serious loss

Mr. HARDING, of Illinois. Section twenty- manner required by law; and the record of any such will be incurred by these brewers if they are three reads as follows:

instrument, upon which the proper stamp or stamps not permitted to use this apparatus. I do not

aforesaid shall not have been affixed and canceled

That every person, firm, or corporation who distills as aforesaid, shall be utterly void, and shall not be believe it is necessary to make this prohibition or manufactures spirits, or who brews or makes mash, used in evidenco.

I am

And to insert in lieu thereof the following: thing. But when he begins by providing that and in such case, if such instrument," the It shall be unlawful, from and after the passage of

these cases shall all be covered by construc- words " or if the original be lost a copy thereof this act, to record any instrument, document, deed, tive notice, then he is trenching upon ground duly certified by the officer having charge of real mortgage, or other paper required or authorized by

that we should not trench upon, for it may estate records in the proper town or county." law to be recorded, unless such stamp or stamps as shall be required thereon by law shall be affixed interfere with thousands of titles.

Mr. HUBBARD, of Iowa. I would like therсto and duly canceled; and the record of any Mr. DAVIS. I would like to ask the gen- to ask my colleague one question: how can such instrument, or the record of any instrument heretofore recorded, upon which the proper stamp or tleman from Iowa, [Mr. Wilson]

you obtain a certified copy of an instrument stamps aforesaid shall not have been atlixed and can- The CHAIRMAN. The gentleman from which has not been recorded and which has celed as required by law, shall be invalid and of no

New York (Mr. Davis] has one halt minute been lost? eflect, except as constructive notice of the interest left.

Mr. ALLISON. Of course you cannot have acquired by the purchaser, grantec, or mortgagee of any real estate interest under any contract, deed, or

Mr. DAVIS. Then I will take some other a certified copy unless the instrument has been mortgage which inny have been recorded without opportunity.

recorded ; but an instrument may be lost after being properly stamped, as provided by law; and neitherthe originalinstrument nor the record thereof

Mr. ALLISON. I rise to oppose the amend- being recorded. shall be used in evidence for any other purpose until ment of the gentleman from New York, [Mr.

Mr. DAVIS. I desire to say to the gentlethe original instrument or a certified copy thereof, if the original shall be lost, shall have been duly Davis.] The portion he proposes to strike out

man from Iowa that my purpose has been to stamped, so as to entitle it to be recorded under the

is substantially the provision of the existing | protect parties in those cases where papers provisions of this act or the act hereby amended; law. And there is nothing whatever in his have already been recorded without being and when the original instrument, or a certified copy amendment which will really require instru- || stamped, when the parties have acted in good thereof, as aforesaid, shall have been duly stamped, so as to entitle the same to be recorded, shall be pre

ments to be stamped, because the same pro- faith. sented to the clork, register, or other oflicer having vision which makes these unstamped instru•

Mr. HUBBARD, of Iowa. For the purpose charge of the original record, it shall be the duty

ments void, except when constructive notice of saying a word or two, I move to aniend the of such officer, upon the payment of the fee legally chargeable for the recording thereof, at the option

is given, will authorize any party to place on amendment by striking out the last word. As of the party presenting such instrument, to make a record an instrument not stamped, provided | I understand this provision, in the first place, new record thereof or to note upon the original record the fact that the error or omission in the stamping of

he afterward places a stamp on the original; || the recorder is prohibited from recording an said original instrument has been duly corrected pur

and in the mean time the document so illegally l instrument unless it has been properly stamped. suant to law; and after such record or entry the ori. recorded is constructive notice to every man | Now, then, how can you have a certified copy ginal instrument or such certified copy or the record thereof may be used in all courts and places in the

who may purchase the property. So that in of an instrument which has never been recorded same manner and with like effect as if the instru- effect the unstamped instrument so recorded and has been lost? You first prohibit the rement had been legally entitled to record when first would have the same effect as though prop- cording of the instrument and then provide for recorded: Provided, That no right acquired in good faith before the proper stamping of such instrument erly stamped and recorded.

a certified copy of the instrument which has or copy, and the recording or entry aforesaid, shall

Therefore it is that we must have a provision been lost or destroyed. Here is a sort of be affected or impaired by such correction of the by which the revenue will be protected. And || inconsistency which I do not comprehend. I stamping aforesaid.

in order to protect the revenue is necessary withdraw my amendment to the amendment. to

Mr. LONGYEAR. I move to amend the correcting what I believe would operate un- without being stamped shall be absolutely void | amendment by inserting after proper recordjustly in many cases unless the correction shall and of no effect. The Committee of Ways ing officer of the county or township" the be made. There are many cases in which con. and Means have prepared an amendment, pro- words or otherwise duly proven to the satisveyances have been made and recorded which viding that parties who have neglected to stamp

faction of the collector." have not been properly stamped according to these instruments through inadvertence or some Mr. ALLISON. I accept that amendment law. It has been done in good faith and with: fault not criminal, may upon a proper showing as a modification of my amendments out intent to defraud the Government.

to the collector of the district still stamp the The amendment, as modified, was agreed to. Mr. WILSON, of Iowa. The one hundred

original instrument and place it upon record, Mr. ALLISON. I move to amend by insertand fifty-second section of the existing law And in case the original is lost, we have added

ing after line twenty-eight hundred and thirtyprovides that an unstamped recorded instru- a provision which authorizes the stamping of seven, on page 123, the following: ment shall be of no effect whatever. The the copy of the instrument.

And when the originalinstrument or a certified copy amendment of the gentleman proposes to go Mr. THAYER. The gentleman will allow thereof, as aforesaid, shall have been duly stamped back and constitute all of these unstamped me to correct what evidently was an inadvert

so as to entitle the same to be recorded, and shall be

presented to the clerk, register, recorder, or other records constructive notice of what they con. ence in the statement of the gentleman from officer having charge of the original record, it shall tain. Now, that is all they could be as recorded Iowa, [Mr. Allison.] The proviso he refers be the duty of such officer, upon the payment of the instruments if they had been properly stamped; to was not prepared by the Committee of Ways

fee legally chargeable for the recording thereof, at

the option of the party presenting such instrument, so that all the interests which may have been and Means, but was offered by myself at the

to make a new record thereof or to note upon the acquired prior to the passage of this act, last session.

original record the fact that the error or omission in whether in good faith or not, are covered by Mr. ALLISON. Well, I do not want to

the stamping of said original instrument has been

corrected pursuant to law; and after such record or the provision in the first part of this section take any special credit to the committee.

entry the original instrument or such certified copy declaring that all of these unstamped deeds Mr. THAYER. I only desire to have the or the record thereof may be used in all courts and shall be constructive notice to all persons of history of that legislation correctly stated.

places in the same manner and with like effect as if their contents. This amendment would be a

the instrument had been legally entitled to record The Committee of Ways and Means opposed when first recorded: Provided, That no right acquired great deal worse than the existing law. my proviso very strongly, but I carried it in in good faith before the stamping of such instrument Mr. ALLISON. I rise to oppose the amend- the House over their opposition.

or copy thereof and the record thereof, as herein proment.

Mr. WILSON, of Iowa. I would ask the

vided, shall in any manner be affected by sucb stamp

ing as aforesaid. Mr. DAVIS. I desire to say a word on my gentleman from Pennsylvania [Mr. TWAYER] The amendment was agreed to. amendment.

if that proviso was stamped when he placed The CHAIRMAN. The gentleman will say

Mr. HALE. I move to amend by inserting it on record, for it is notice to everybody. his word now. [Laughter.]

at the end ofline twenty-five hundred and ninetyMr. DAVIS. What I wish to accomplish by Mr. ALLISON. The committee have already six, on page 113, the following: my amendinent is simply to protect these par

Provided, That no penalty shall be assessed upon adopted some of the provisions contained in

any person for such neglect or refusal, or for making ties who have acted in good faith in placing the amendment of the gentleman from New or rendering a false or fraudulent return, except after these unstamped instruments on record; and York, [Mr. Davis.) But unfortunately he reasonable notice of the timo and place of hearing,

to be regulated by the Commissioner of Internal Rev. not allow a person, finding by an examination does not propose to insert them in the proper of the record that there is an instrument upon

enue, so as to give the person charged an opportunity place; therefore we propose to insert the pro- to be heard, and subject to the right of giving bond record which has accidentally been illegally vision so as to relate to section one hundred and staying proceedings for the purpose of a hearing recorded, to avail himself of this act which we

eight of

in a circuit or district court, as provided in the four

teenth section of this act. attempt here to pass to defeat the title of an honest and innocent party.

where the gentleman from New York proMr. WILSON, of towa. The case the gen

conform to the fourteenth section as amended. poses. Therefore, I hope the amendment

I think it must commend itself to the judgment tleman now puts, if such a case should occur," || proposed by him will be voted down, when the

of the committee. would not be constructive notice to the party committee will propose the amendment I have

The amendment was agreed to. who should examine the record, but it would indicated. be actual notice by bringing that fact to the Mr. DAVIS. I withdraw my amendment.

Mr. SHELLABARGER. I move to amend knowledge of the parties. Now, the difficulty Mr. ALLISON. I now move to insert in by inserting after the amerfdment just adopted with the amendment of the gentleman is that the paragraph relating to section one hundred

the following: instead of providing for a case of the kind he and fifty-eight of the present law, after the

And provided further, That no prosecutions for fraud has stated he provides that these unstamped

or wrongful evasion of any of the provisions of this words, "And provided further, That where it

act shall be commenced untilafter the person accused instruments shall be constructive notice by shall appear to said collector upon oath, or or his agent or attorney shall have been notified in being upon the record. Now, if the gentle. otherwise, to his satisfaction, that any such in

writing by the person charged with such prosecution

of the offense of which he is charged, nor until after man desires to provide that actual notice of strument has not been duly stamped at the he shall have had opportunity to pay the penalty and the existence of the interest embraced in one time of making or issuing the same, by reason other liability of the Government for which such of these unstamped instruments shall save the of accident, mistake, inadvertence, or urgent

prosecution is authorized: Provided, howerer, Such

notice shall not be required where such prosecutor party holding it from any injury by a subse. necessity, and without any willful design to shall be satisfied that such notice would defcat the quent purchaser having knowledge of the ille- defraud the United States of the stamp duty, collection of the demands due the Government. gality of the record, that is a very different or to evade or delay the payment thereof, then Mr. Chairman, cases have occurred in which

agraph” relating to that subject, instead of This amendment simply makes this paragraph

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