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large numbers of expensive prosecutions have been instituted by informers upon speculation, these suits being for the inadvertent omission of a two-cent stamp, or even some of them where there was no omission at all. Hundreds of the best citizens have been sued, in cases within my knowledge, in one day and in one court and for a two-cent omission, or alleged omission. The first notice these citizens had of their suits was the visit of the United States marshals to them with a writ; and they were compelled either to litigate with the United States at an expense, even where the defense succeeded, greater than the fine, or else they pay all the costs. These suits may be thus resorted to on speculation, and to put fees into the pockets of officers, and in flagrant violation of the rights of the best citizens. Why not give them an opportunity to pay all the Government demands before they are sued?

Mr. WILSON, of Iowa. Iask the gentleman whether it would not answer his purpose to let this apply to cases where there have been omissions to affix stamps. It seems to me the amendment would work detrimentally to the Government. There may be cases where it may be necessary before notice to seize the property.

Mr. SHELLABARGER. In order to cover that I make the prosecutor the judge of the necessity. There can be no danger in permitting the man to have the discretion to whom is confided the charge of the interests of the United States.

Mr. WILSON, of Iowa. I fear that the prosecutor would be construed strictly to mean the United States district attorney. We have cases arising in all parts of the district, and they would be subject to the delay of hunting up the district attorney.

Mr. SHELLABARGER, I shall be glad to accept any suggestion from the gentleman from Iowa. I used the word "prosecutor' because it occurred to my own mind.

Mr. MORRILL. As the amendment is of fered I am entirely opposed to it, and I hope it will not be adopted. It applies to all sorts of fraud that may be committed under this bill. The gentleman strikes at the officers in whom he has no confidence. If they are guilty of what he suspects, they ought to be summarily dismissed, and yet he proposes to intrust these same officers with the discretion as to whether they shall commence suit without notice or not. He first provides these officers who get up these prosecutions to put money into their pockets, shall give notice to the parties, and then he provides that they may do just as they are mind to about it. He also provides that the party shall first have an opportunity to pay his liability and penalty. The party must have had an opportunity to pay his liability, and if he only had paid it, he would be subject to no penalty. If the gentleman would apply it to stamps I think it would be far less objectionable. As it is now I am decidedly opposed to it.

Mr. SHELLABARGER. I wish to make a suggestion. In the first place, let me say there is nothing in my amendment directed against or which can apply against the fidelity of any officer. I do not understand what the gentleman means by that.

Mr. ALLISON. We have provided in another part of this bill that no prosecution shall be commenced for fraud except on the direction of the Commissioner of Internal Revenue. These subordinate officers are not permitted to commence suit without the assent of the Commissioner.

Mr. SHELLABARGER. that?

How broad is

Mr. ALLISON. It applies to all prosecutions.

Mr. SHELLABARGER. In order that I may look at that provision and have an opportunity to consult with the Committee of Ways and Means, I withdraw my amendment for the present.

Mr. THAYER. In order to correct an incongruity in the bill as it now stands, I desire to move an amendment in reference to these

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The Clerk read as follows:

And any inspector, assistant inspector, or officer temporarily in charge of any distillery, under this act, who shall conspire with the proprietor of any distillery, or with any other person or persons, to defraud the United States of the revenue or tax arising from distilled spirits, or any part thereof, or who shall, with intent to defraud the United States of such revenue or tax, place any false or fraudulent mark upon any cask or package, or make any false or fraudulent entry, certificate, or return, shall be

deemed guilty of felony, and on conviction thereof shall be imprisoned not less than two nor more than five years, at the discretion of the court.

Mr. THAYER. It will be observed that this covers all cases of fraud on the part of the inspector; and it will be necessary, in order to make the amendment complete, that the amendment which was adopted last evening should be stricken out.

tricts where said articles are manufactured, under such regulations as may be prescribed by the Commissioner of Internal Revenue, by direction of the Secretary of the Treasury.

Mr. MORRILL. We have already passed that section and made a provision on that subject.

of the House upon it. Mr. FARQUHAR. I want to try the sense

Mr. GARFIELD. We have already acted upon the section.

Mr. FARQUHAR. Then I ask consent to offer another amendment if the House has acted injudiciously or without consideration. Mr. MORRILL. The gentleman has of course a right to offer an independent section. I must object to going back.

Mr. FARQUHAR. The gentleman might indulge me as he has other gentlemen.

The Clerk read as follows:

SEC. 47. And be it further enacted, That any person owning any distilled spirits intended for sale, manufactured prior to the time when this act takes effect, exceeding fifty gallons altogether, shall notify in writing the collector of the district wherein such spirits may be stored, held, or owned, within sixty days thereafter, to gauge and prove the same; and upon the receipt of said notice the collector shall cause said spirits to be gauged and proved, and the casks or packages containing the same to be marked by the inspector in the following manner: Manufactured prior to 186-.

Inspector District. Inspected —, 186. And no spirits so manufactured, held, or owned, shall be gauged, proved, or marked in any cistern or other stationary vessel, but shall be gauged, proved, and marked only in barrels, casks, or packages in which the same shall have been placed; and the quantity held in leachtubs shall be estimated by the inspector, and, when drawn off into packages, shall be gauged and marked as herein provided. Upon the receipt of the return the collector shall immediately forward to the Commissioner of Internal Revenue a copy thereof; and any person holding or owning such spirits, and refusing or neglecting to notify the collector, as in this

sum of $500, to be collected in the manner provided by law for the collection of other penalties. No distilled spirits on which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found.

Mr. CONKLING. I oppose the amendment pro formá-I have nothing to say against it in fact for the purpose of making a statement in behalf of my colleague [Mr. WINFIELD] as a member of the Committee of Ways and Means. He and his district are interested very much in section thirty-eight, which has been passed over, inasmuch as there are in his vicinity a large number of small distillers engaged in the business exclusively of manufacturing whisky, or apple-jack, whichever it may be called, from days confined to his bed by illness, and there- section provided, shall forfeit the same and pay ded apples. He is now and has been for several fore has been disappointed in his desire to continue in the House an effort which he made very zealously in the Committee of Ways and Means to have these small distilleries exempted from the regulations in reference to bonded warehouses and inspectors. It is idle of course, even if we were so disposed, to attempt at this stage of the bill to get a vote favorably upon his proposition, but I deem it due to my colleague to state to the House that having been very zealous, and indeed I might say somewhat pertinacious, in the committee, to get an exemption in favor of these small distilleries, he has been prevented by illness from coming here and making the effort which he no doubt would have made sufficiently pointed, and for which he would have assigned sufficient reason to have given it very great strength in the House even if he had not been able to make it successful.

The amendment offered by Mr. THAYER was agreed to.

Mr. THAYER. My amendment being adopted, it is necessary to amend on page 167 by striking out all after the word "provided" in line thirty-six down to and including the word "court" in line forty, as follows:

And any inspector who shall knowingly put upon any such cask or package any false or fraudulent marks shall, on conviction, be imprisoned one year, and be liable to a fine of $500, in the discretion of the court.

The amendment was agreed to.

Mr. FARQUHAR. I wish to make an amendment on page 171, section forty-four. Mr. MORRILL. I must object, because I desire to get through the bill.

Mr. FARQUHAR. I have been watching here for hours to get this amendment in. I do not know how the Clerk could get so far along. If I cannot go back to offer it I shall have to offer it as an independent section.

Mr. GARFIELD. Do that.

Mr. MORRILL. We will hear it read.

Mr. FARQUHAR. I suppose the chairman of the committee will object to it, but I think the House will not. I propose to add at the end of section forty-four the following:

And in all cases arising under the act of which this is amendatory, the commissions allowed on the articles manufactured shall inure to the benefit of the officers authorized by said acts in the inspection dis

Mr. O'NEILL. I offer the following, to come in at the end of the section:

Provided, That wherever, under the provisions of this act, an inspection may be made by any officer authorized by law, that said officer shall give to the party whose premises he may have inspected a certificate of the fact of the inspection having been made, the time of the day at which it was made, with a statement thereon that the provisions of the tax laws have been fully complied with or violated, as the case may be.

The

I desire to say a word before the vote is taken. I have endeavored to get this amendment adopted in some shape several times. In the first place I offered an amendment which, upon reflection, did not meet the case, as was said by the chairman of the committee. . I then offered it in another form, which came nearer to what I desired to accomplish. Now, it is a positive fact that all distillers and brewers are subjected to frequent visitation by the inspectors of revenue, and what I desire is this: that wherever the inspector has made an inspection a certificate of the same shall be given to the distiller or brewer. He is entitled to it. inspectors come upon his premises and put him to the trouble of showing his books and exhibiting the number of barrels of whisky or of beer. Everything is shown to the officer, and then in an hour afterward, perhaps, another inspector comes along and demands the same thing. I think the law should require each of the inspectors to give a certificate that an inspection has been made, stating the time of day at which it was made, so that when a subsequent inspector comes he will be able to judge whether it is necessary for him to make an inspection.

Mr. MORRILL. The gentleman manifests so much perseverance in the face of so many adverse decisions that I am astonished. But to show the utter want of necessity for the provision I will state that we have but one inspector in a district. I trust the committee will preserve the symmetry of its record and vote the amendment down now, as it has done in all previous cases.

The amendment was not agreed to.

Mr. ALLISON. I move to insert, at the end of section forty-seven, the following:

And all spirit after being removed from the original package in which it was inspected and gauged into other package for purpose of rectification, redistillation, or change of proof, shall again be inspected and gauged and properly branded, and the absence of an inspector's brand shall be taken and held as suthcient cause or evidence upon which any spirits so found may be forfeited.

The amendment was agreed to.

Mr. FARQUHAR. I now move to amend by adding, at the end of section forty-seven, the following:

And in all cases arising under this act and the acts of which this is amendatory the commission allowed on the articles manufactured, shall inure to the benefit of the officers authorized by said acts in the respective districts where said articles are manufactured, under such regulations as may be prescribed by the Commissioner of Internal Revenue, by direction of the Secretary of the Treasury.

I now desire to inquire of the chairman of the Committee of Ways and Means, [Mr. MORRILL,] or some member of that committee, in what particular the bill has been amended so as to provide for this.

Mr. GARFIELD. In this way: that where the spirits are produced in one district and shipped in bond to another district the commission is to be divided equally between the assessor and collector of the two districts. The law of 1863 gave it to the assessor of the district where it was produced; the next law gave it to the collector of the district to which it was shipped. Each party complained of it; and we have divided it between them.

Mr. FARQUHAR. I offer this amendment for the purpose of preventing injustice to a most meritorious class of officers; that is, the officers residing in the districts where this article is produced. The proposition of the committee is to divide these commissions between the officers in the districts where this article is manufactured and the officers in the districts where the article is sold.

Now, I say that it is due to the officers in the districts where this article is manufactured that they shall have the exclusive commissions arising from the sale of this article. They have the exclusive responsibility and labor connected with this article except the simple responsibility of taking care of the money after it has been paid in when the article is sold from the bonded warehouse. Now, it is unjust that these officers should be deprived of these commissions. If any payment should be made to the officers making the sale from the bonded warehouse, then let it be added; but do not take these commissions from these officers who have all the trouble and responsibility. See how unjust it would be to carry in force the provision which the committee recommends. Take the district in which I reside; it pays one third of all the reveuue derived from the State of Indiana.

And in doing so that revenue is almost all derived from the manufacture of high-wines. It is within twenty-five or thirty miles of Cincinnati, and these high-wines may be transported to the city of Cincinnati, and there placed in bond; and when that is done, as it has sometimes been done, and as it may become the interest of the manufacturers to do, the officers of the district in which Cincinnati is located reap the benefit of one half the services of the officers in the district in which I reside. I say it is manifest injustice to the officers of my district. The officers in Cincinnati do nothing but merely collect the money which is to be paid before the spirits go out of bond and are delivered.

Now, I appeal to this House to correct this injustice. Take the case of the officers in my district. If these distillers choose to remove this spirit in bond to Cincinnati or to New York, and sell it there, the officers there will get one half of the commissions for the services performed in the fourth congressional district of Indiana. And my argument applies to other districts in the same way. Now, I say this is unjust. I think if the House will look at this matter, when they come to understand the effect of it to be as I have stated-and I have represented it as I understand it-they

will reverse their action, and confine these commissions to the officers of the districts where these spirits are manufactured. But that is not all of which I complain. In the statistical tables showing the amounts manufactured in these districts all the whisky transported in bond and sold out of the district where it is manufactured goes to the credit of the district where it is sold; and the district where it is manufactured gets no credit in the statistics of the country for the manufacture of this article. say this is unjust, and I hope the House will correct or reverse its action on this matter.

I

Mr. MORRILL. I ask that the provision of the law upon which we have already passed may be read.

The Clerk read as follows:

"Provided further, That in calculating the commissions of assessors and collectors of internal revenue in districts whence cotton or distilled spirits are shipped in bond to be sold in another district, one half the amount of tax received on the quantity of cotton or spirits so shipped shall be added to the amount on which the commissions of such assessors and collectors are calculated: and a corresponding amount shall be deducted from the amount on which the commissions of the assessors and collectors of the districts to which such cotton or spirits are shipped are calculated."

Mr. MORRILL. Upon the first enactment of these revenue laws the commissions upon duties from spirits collected in other parts of the country were allowed to the collectors in the districts from whence the liquors came.

That was found to be a subject of very great complaint. The collectors in other parts of the country, having to give bonds, and having charge of the money, being required to pay it over, and being responsible for it as well as looking after the liquors upon their arrival within their district-doing, as was contended, much more than the collectors of the district where the spirits were manufactured-made such representations to Congress that the provision of the law in that respect was changed. From that time the law has continued in its present form, allowing the collectors the commission upon the spirits in the places where the duties are collected. But at this session the subject has again been reconsidered; and although the party where the spirits are distilled will have still less labor under this bill than heretofore, the Committee of Ways and Means have concluded to report a compromise and to divide the sum, allowing each collector one half. Certainly this is fair. No more ought to be asked. It is much better, also, for the Government.

Even as the law has existed, it has been better for the Government, for the reason that these collectors in large districts to which the spirits go do not thereby have their compensation increased above the minimum rate. Therefore, I think the proposition as it now stands is correct. If the gentleman's amendment should be adopted, it will be seen, of course, that it will create the necessity for going back and revising what the committee has already adopted. I trust the amendment will not be agreed to.

Mr. FARQUHAR. I move to amend the amendment so as to provide a salary of $5,000 per year for each collector and assessor. The distinguished chairman of the committee has failed to present anything to change my views in regard to the justice of the proposition which I have advocated. I desire now to ask the chairman of the committee whether this high wine, this whisky, before it is removed from one district into the other, does not have to go into bond in the district where it is manufactured.

Mr. MORRILL. Yes, sir; and the collectors take the bonds. That is about all they do. Mr. FARQUHAR. Ay; but the gentleman has told us that the collector who disposes of the liquor has to go through the formality and incur the responsibility of taking a bond; and that for this reason his duties are so much more onerous and involve greater liability than the duties of the collector in the district where the article is manufactured. Sir, I hold that all the important and responsible duties are performed before the liquor is taken from the district where it is manufactured. The mere

matter of making the sale amounts to compar atively nothing.

It does look to me as though the object of the proposition, as contained in the bill, were to build up and foster and protect the office of collector in the larger districts, so as to make these positions offices of magnitude and of profit, while the smaller collectors in the local districts are to be stripped down to compara tively nothing. It is provided that the collectors, after the pay reaches a certain amount, shall receive one eighth of one per cent. over and above the other commissions. There is no limitation in this respect. The committee have failed, as I understand, to report any lim itation to the salaries of collectors. They have fixed a limit to the salaries of assessors but they have provided no limit with regard to the salaries of collectors. Under the bill, as it now stands, these wines are permitted to go from the local districts to the large commercial cities, such as Cincinnati, New York, Baltimore, Philadelphia, and in those the collectors reap the fruits of the labors of the men in the smaller districts, whose salaries are reduced in some instances to a mere pittance. I desire that these officers in the smaller districts shall have such salaries as will secure the services of qualified and responsible men. By the bill the salaries of the assessors are limited to $5,000, but, as I have said, there is no limit with regard to the pay of the collectors. This bill, with its present provisions, will have the effect of building up the office and swelling the salary of the collectors in the large commercial cities, while the collectors in the smaller district receive comparatively small compensation. [Here the hammer fell.]

Mr. FARQUHAR. I modify my amend ment in order to say a word. I do not desire to weary the patience of the House. I know the chairman of the Committee of Ways and Means is anxious, as we all are, to get this bill out of the Committee of the Whole on the state of the Union. He was not particularly courteous to me when I endeavored to submit my amendment, but perhaps I had better not indulge in any retort for that. Now, I think the chairman has not presented any argument, nor do I believe any argument can be presented, to sustain the proposition that it is right to divide these commissions between the officers who perform the labor, the officers who have the responsibility, the officers in whose districts these high-wines are manufactured, and the collectors in the large cities in order that you may swell up their salaries. I withdraw the amendment to the amendment.

Mr. MORRILL. I do not want to consume time about this matter. The Committee of Ways and Means thoroughly considered this subject. They heard all parties. If there is the articles are distilled. I have no doubt the any injustice it is not against the places where mind of the House is made up. Unless we have the vote now I shall move that the com. mittee rise, for the purpose of closing the debate. Mr. FARQUHAR demanded tellers. Tellers were ordered; and Messrs. FARQU HAR and GARFIELD were appointed.

The committee was divided; and the tellers reported-ayes 34, noes 70.

So the amendment was disagreed to.

The Clerk read as follows:

SEC. 48. And be it further, macted, That all boilers. stills, or other vessels, tools, and implements used in distilling or rectifying, and forfeited under any of the provisions of this act, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law; and all fines and forfeitures incurred or imposed by virtue of this act shall be sued for and recovered as by law provided, with costs of suit; and one moiety of the fines, forfeitures, and assessed penalties recovered shall be for the use of the United States, and the other moiety thereof to the use of the person or persons, to be ascertained by the judgment of the court, who shall be in fact the cause of any such fine, penalty, or forfeiture being adjudged or recovered. And all' spirits or spirituous liquors which may be forfeited under the provisions of this act, unless herein otherwise provided, shall be

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That in all cases of seizure and suit under the provisions of this act and the 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, or any supplement or supplements thereto, a sale shall be ordered by the proper authority, the United States marshal of the district in which such sale shall be ordered shall be authorized to employ an auctioneer and to pay him out of the proceeds of such sale a commission not exceeding two and one half per cent. on the gross amount of such proceeds.

Mr. Chairman, this was offered some two or three days ago, but was reserved, and I hope it will now be adopted. In many courts the judges allow these commissions. They allow them in Massachusetts, Maryland, and New York, as well as in other States. A regular, skilled auctioneer will get much better prices for goods that have been seized and sold.

Mr. HOOPER, of Massachusetts. I oppose the amendment of the gentleman from Pennsylvania. I think he is mistaken in the fact of that percentage being allowed in Massachusetts. Mr. STEVENS. What does the marshal get now?

Mr. O'NEILL. I do not know whether he gets anything under the provisions of the present law. I know that the marshal of the eastern district of Pennsylvania has not received pay even for watching the goods after they

were seized.

Mr. STEVENS. Does he not get his fees as in other cases?

Mr. O'NEILL. I understand not. I have asked for this information at the office of the Commissioner of Internal Revenue, and have not been satisfied. I propose that there shall be a specific law on the subject.

Mr. STEVENS. I think he should get his fees.

The CHAIRMAN. The time of the gentleman from Pennsylvania has expired.

Mr. O'NEILL. I move to strike out the last word of the amendment in order to finish what I have to say on the subject. I understand that the officers engaged in the district and circuit courts in proceedings instituted by the Commissioner of Internal Revenue get nothing for their services. Goods are seized by the marshals and are held and carefully watched, and then they are delivered upon settlement here at the Internal Revenue Bureau, so that the marshal does not get a cent of compensation. This is the case to such an extent that the office of marshal for the eastern district of Pennsylvania is almost worthless. I offered a bill some weeks ago for the purpose of increasing the general fees of the marshals, which I hope will soon be reported to the House and adopted. This business of the revenue department is thrust upon this officer; he is responsible and his sureties are responsible, and yet he frequently does not get compensation for his services, depending entirely in all cases upon the allowance of the judge of the court.

Mr. ALLISON. I would like to accommodate my friend from the Philadelphia district, but I understand that in his district there is no difficulty in securing the services of a marshal who will be content to receive the very large fees now allowed by the fee bill to marshals.

Mr. O'NEILL. Let me interrupt the gentleman for a moment. It is no rule by which to judge an officer that he seems to think he does not get sufficient compensation. My idea is, that we should at least, while we have a competent official, provide him with a fair and just payment for the performance of his duties. Mr. ALLISON. If this property is sold under an order or judgment of the court the marshal receives the same fees that he receives

in all other cases, and there is no reason why he should receive special compensation in this class of cases more than in any others. If the property is sold under proceedings in the nature of distraint, the collector is allowed five per cent. for the purpose of covering those expenses. The extra compensation now asked for is not allowed in any other case, and I do not see why it should be allowed in any case to the marshal of the circuit or district court of the United States. I do not know what the rule may be in particular districts, but I undertake to say that if the judge in any district allows the marshals to charge the Government of the United States two and a half per cent. commission for these sales he does what he ought not to do. I think, therefore, that instead of adopting this amendment we ought to correct the law in relation to the judges who allow these fees.

Mr. O'NEILL. My friend from Iowa mistakes, I fear, my proposition. He seems to think the Government must pay this commission. This is not so. It is to be paid out of the results of the sale, not to the marshal, but to the auctioneer.

CLOSE OF DEBATE.

Mr. MORRILL. I move that the committee rise for the purpose of closing debate. 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, other purposes," approved June 30, 1864, and to pay interest on the public debt, and for acts amendatory thereof, and had come to no resolution thereon.

Mr. MORRILL. I move that all debate in Committee of the Whole on the state of the Union on the pending paragraph of the special order terminate in one second after the committee shall resume the consideration of the subject.

The motion was agreed to.

TAX BILL AGAIN.

Mr. MORRILL moved that the rules be suspended, and that the House resolve itself into the Committee of the Whole on the state of the Union on the special order.

The motion was agreed to.

So the rules were suspended; and the House accordingly resolved itself into the Committee of the Whole on the state of the Union, (Mr. DAWES in the chair,) and resumed the consideration of the special order, being a 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.

Mr. O'NEILL. I withdraw my amendment to the amendment.

The question recurred upon Mr. O'NEILL'S original amendment, and being put, the amendment was disagreed to.

Mr. SHELLABARGER. On page 175, in line eleven, I move to insert after the word "shall" the words "after demand of payment first made upon the party liable, his agent, or attorney;" so that the clause will read:

That all boilers, stills, or other vessels, tools, and implements used in distilling or rectifying, and forfeited under any of the provisions of this act, and all condemned material, together with any engine, or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law; and all fines and forfeitures incurred or imposed by virtue of this act shall, after demand of payment first made upon the party liable, his agent, or attorney, be sued for and recovered as by law provided, with costs of suit, &c.

Mr. ALLISON. I think that the provision we have inserted in section forty-one accomplishes all that is necessary.

Mr. SHELLABARGER. I withdraw my amendment.

The Clerk read as follows:

SEC. 49. And be it further enacted, That every brewer shall file with the assessor of the assessment district in which he shall design to carry on his business a notice in writing, stating therein the name of the person, company, corporation, or firm, and the names of the members of any company or firm making such application, together with the place or places of residence of such person or persons, and a description of the premises on which the brewery is situated, and of his or their title thereto, and the name or names of the owner or owners thereof; and also the whole quantity of malt liquors annually made and sold at the brewery for two years last preceding the date of such application.

Mr. MORRILL. I move to amend that section by inserting in line two, before the word assessor," the word "assistant;" so that it will read, "that every brewer shall file with the assistant assessor,' &c.

The amendment was agreed to.

Mr. MORRILL. In line five I move to insert before the word "company" the word "such."

The amendment was agreed to.

Mr. MORRILL. In line six I move to insert after the word "firm" the words "making such application.'

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The amendment was agreed to.

Mr. MORRILL. In line twelve I move to strike out the words "such application" and to insert in lieu thereof the words "filing such notice."

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

SEC.50. And be it further enacted, That every brewer shall execute a bond to the United States, to be approved by the collector of the district, in a sum equal to twice the amount of tax which in the opinion of the assessor said brewer will be liable to pay during any one month, which bond shall be renewed on the 1st day of May in each year, and shall be conditioned that he will pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before the same issold or removed for consumption or sale, except as hereinafter provided; and that he will keep, or cause to be kept a book in the manner and for the purposes hereinafter specified, and which shall be open to inspection by the proper officers as by law required, and that ho will in all respects faithfully comply without fraud or evasion with all requirements of law relating to the manufacture and sale of any malt liquors before mentioned: Provided, That no brewer shall be required to pay a special tax as a wholesale dealer by reason of selling at wholesale, at a place other than his brewery, malt liquors manufactured by him.

SEC. 51. And be it further enacted, That there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquors, by whatever name such liquors may be called, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for any fractional part of a barrel which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which tax shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fermented liquors shall be made, in the manner and at the time hereinafter specified: Provided, That fractional parts of a barrel shall be halves, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one eighth shall be accounted one eighth; more than one eighth and not more than one sixth, shall be accounted one sixth; more than one sixth and not more than one quarter, shall be accounted one quarter; more than one quarter and not more than one half, shall be accounted one half; more than one half and not more than one barrel, shall be accounted one barrel; and more than one barrel and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead.

SEC. 52. And be it further enacted, That every person owning or occupying any brewery or premises used, or intended to be used, for the purpose of brewing or making such fermented liquors, or who shall have such premises under his control or superintendence as agent for the owner or occupant, or shall have in his possession or custody any brewing materials, utensils, or apparatus, used or intended to be used on said premises in the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or superintendent, shall, from day to day, enter or cause to be entered, in a book to be kept by him for that purpose, the kind of such fermented liquors, the description of packages, and number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and shall also from day to day enter or cause to be entered, in a separate book to be kept by him for that purpose, an account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt: and shall render to said assessor or assistant assessor, on the 1st day of each month, or within ten days thereafter, a true statement in writing, taken from his books, of the whole quantity or number of barrels and fractional parts of barrels of fermented liquors brewed and sold, or removed for

consumption or sale, for one month last preceding said 1st day of the month; and shall verify, or cause to be verified, the said statement, and the facts therein set forth, by oath or affirmation, to be taken before the assessor or assistant assessor of the district, according to the form required by law; and shall immediately forward to the collector of the district a duplicate of said statement, duly certified by the assessor or assistant assessor. And said books shall be open at all times for the inspection of any assessor, assistant assessor, collector, deputy collector, inspector, or revenue agent, who may take memorandums and transcripts therefrom.

Mr. MORRILL. I move to amend section fifty-two, so as to make it correspond with the former portion of the bill, by striking out in line twenty the word "first." and inserting in lieu thereof "tenth;" so that it will read:

And shall render to said assessor or assistant assessor, on the 10th day of each month, &c.

The amendment was agreed to.

Mr. MORRILL. I move to insert after the word" month," the words "or ten days thereafter."

The amendment was agreed to.

Mr. MORRILL. In lines twenty-four and twenty-five I move to strike out the words "preceding said 1st day of the month," and to insert in lieu thereof the words "during the preceding month."

The amendment was agreed to.

Mr. O'NEILL. In lines thirteen and fourteen I move to strike out the words "and number of barrels and fractional parts of barrels of fermented liquors made." I understand that it is impossible to tell, until they come to sell it, what quantity they have, there is so much evaporation.

Mr. MORRILL.

The law as it now stands has been subjected to the scrutiny of the makers of beer and ale every year since it has been in operation, and there has never been any complaint that I am aware of made to any member of the Committee of Ways and Means on the subject. I hope these words will not be stricken out.

Mr. O'NEILL. This is a matter which interests the malt maker and does not apply so much to the brewers of beer and ale.

The amendment was disagreed to.

Mr. O'NEILL. I move to amend the section by striking out the following clause:

And shall also from day to day enter or cause to be entered, in a separate book to be kept by him for that purpose, an account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt.

There is one point in the amendment that is worthy the consideration of the committee. I understand that in the brewing of beer there are certain secrets of the trade, or certain processes, cach brewer having a secret of his own, for which he has paid, in many instances, a very large amount of money. I think the provision of this section goes a little too far in the statement it requires of them.

Mr. MORRILL. I believe that the brewers of good ale and beer do not feel at all reluc tant to allow people to know what is put in it. The amendment of the gentleman to strike out this provision would allow the manufacturers of a spurious article who obtain a substitute for hops and malt to go on to any extent without exposure. I must object to it.

Mr. O'NEILL. I move to amend my amendment by striking out the last word, in order to enable me to say a word further. I do not pretend to represent the views of the makers of bad ale, porter, or beer. I believe the brewers of Philadelphia are celebrated throughout the world. I know there is a difference between the large and the small brewers. The large malt makers have large amounts of capital invested in their establishments, and they furnish the small brewers with malt. The large brewers of Philadelphia, in most instances, make their own malt. In the very center and heart of our city there are large buildings cov ering hundreds of feet square devoted to this business. One of them is an immense establishment, and I presume the chairman of the Committee of Ways and Means has seen the proprietors of that brewery. What I am striv

ing for here is to save makers of malt from being obliged to tell these inspectors how they make their malt. I withdraw my amendment to the amendment.

Mr. STEVENS. I will renew the amendment to the amendment. I do so for the purpose of saying that it requires some knowledge of these things to know how to vote upon this question, for it is not every man who owns a lager-beer shop. [Laughter.] I think the amendment of my colleague [Mr. O'NEILL] should prevail, and I will state the reason. It is not always proper that everybody should I reknow everything that goes into beer. member a case I tried ten years ago, a case of a brewer called George Schweitzer, who was charged with being a lunatic. Another brewer of the name of Henry Fogelsong was called to prove that the other was a lunatic. He said that he knew George was a lunatic, for ten years before he had showed it most plainly. All the brewers in their neighborhood used calves' feet and brains in making their beer, and they helped very much to make the beer sweet. He had often urged the practice upon old George and he never would do it, and therefore he knew he was a lunatic, because he would not use the proper article. [Laughter.]

Now, it will not do to have it get out generally that such matters as these are put into the beer. Does the Committee of Ways and Means mean that a brewer shall state in his return how many rats he puts into his beer? I passed one time by the cooler of a brewery and I counted sixty large rats which had just been thrown out after having laid in soak all night. Now, does the committee mean that the whole health of the country shall be affected through the imagination by a knowledge of these things, when, if people did not know anything about them, it is the best kind of juice and makes the sweetest article of beer in the world? I hope the amendment will prevail.

Mr. O'NEILL. My colleague's constituents, I judge from his remarks, like these peculiar flavored beers; mine do not. [Laughter.]

Mr. MORRILL. I will only say that this provision is indispensable to the perfection of the bill. It is the same that is included in all revenue laws of other countries; and no objection has been made to it by the makers of beer and ale in this country.

Mr. STEVENS. Well, I will withdraw my amendment to the amendment.

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

The Clerk read as follows:

SEC. 53. And be it further enacted, That the entries made in such books shall, on the first day of each month, or within ten days thereafter, be verified by the oath or affirmation of the person or persons by whom such entries shall have been made, which oath or affirmation shall be written in the book at the end of such entries, and becertified by the officer administering the same, and shall be in form as follows: "I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors, either brewed, or brewed and sold, or removed from the brewery owned by -, in the county of -, amounting to

barrels. And further, that I have no knowledge of any matter or thing, required by law to be stated in said entries, which has been omitted therefrom." And the owner, agent, or superintendent aforesaid, shall also, in case the original entries made in his books shall not have been made by himself, subjoin thereto the following oath or affirmation, to be taken in manner as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters therein required by law, and that the same are just and true, and that I have taken all the means in my power to make them so."

Mr. MORRILL. In the clause which reads, "on the 1st day of each month or within ten days thereafter," I move to amend by striking out the words "the 1st" and inserting "or before the 10th;" and also striking out the words "within ten days thereafter."

The amendment was agreed to.

Mr. MORRILL. I move to amend by striking out the words "either brewed, or brewed and sold, or," and inserting brewed, the quantity sold, and the quality."

The amendment was agreed to.
Mr. MORRILL. I move further to amend

by striking out the words "amounting to barrels," as that is no longer needed. The amendment was agreed to.

The Clerk read as follows:

SEC. 54. And be it further enacted, That the owner, agent, or superintendent of any brewery, vessels, or utensils used in making fermented liquors, who shall evade or attempt to evade the payment of the tax thereon, or fraudulently neglect or refuse to make true and exact entry and report of the same in the manner herein required, or to do or cause to be done any of the things by law required to be done by him as aforesaid, or who shall intentionally make false entry in said book or in said statement, or knowingly allow or procure the same to be done, shall forfeit, for every such offense, all the liquors made by him or for him, and all the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be imprisoned for a term not exceeding one year; and said liquors, utensils, and apparatus may be seized and held by any collector or deputy collector until a decision shall be had thereon according to law: Provided. That proceedings to enforce said forfeiture shall be commenced by such collector within twenty days after the seizure thereof. And such proceedings shall be in the nature of a proceeding in rem, or in any proper form of action, in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any brewer who shall neglect to keep the books, or refuse to furnish the account and duplicate thereof as hereinbefore provided, or who shall refuse to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of $300.

No amendment being offered,
The Clerk read as follows:

SEC. 55. And be it further enacted, That the Commissioner of Internal Revenue shall cause to be prepared, for the payment of tax aforesaid, suitable stamps denoting the amount of tax herein required to be paid on the hogshead, barrels, and halves, quarters, sixths, and eighths of a barrel of such fermented liquors, and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand, at all times, a supply equal in amount to two months' sales thereof, if there shall be any brewery or brewery warehouse in his district, and the same shall be sold by such collectors only to the brewers of their districts, respectively; and such collectors shall keep an account of the number and values of the stamps sold by them to each of such brewers respectively; and upon all sales of such stamps in suins of $200 or more to one person, at one time, an allowance or deduction of seven and one half per cent. shall be made to the purchaser.

Mr. GARFIELD. I move to amend the last clause of this section so that it will read:

And the Commissioner of Internal Revenue may allow upon all sales of such stamps in sums of $200 or more to one person, at one time, a deduction of not more than seven and one half per cent.

Mr. PAINE. My only objection to the amendment proposed by the gentleman from Ohio [Mr. GARFIELD] is this: it will be remembered that a little while ago he cited this clause as explaining the reason which influenced the committee to fix the tax to which brewers are to be subjected. He pointed out to me this clause as a reason why justice was in fact done to the brewers, notwithstanding the provision to which I have referred. Now, he proposes to make a change in this provis ion, which does not with certainty secure to the brewer this benefit, but leaves it for the Commissioner to decide whether or not the brewer shall enjoy the benefit. It makes it a possible benefit but not a certain benefit under the law.

Mr. GARFIELD. If the gentleman will allow me, I will say that the law before fixed this at five per cent. instead of seven and a half. The reason of the law was that a certain proportion of all the beer brewed becomes sour and, as beer, worthless. Hence, if the brewer affixes the stamp and the beer on being put into the market turns out worthless, the value of the stamps affixed and canceled is an utter loss to the brewer. In consideration of this loss the law hitherto has made an allow ance of five per cent. of the value of the stamps. That allowance is increased by this bill to seven and a half per cent. I desire to propose, as an addition to my amendment, to strike out in the fifteenth line the words "one person" and insert "any brewer."

Mr. STEVENS. I suggest to the gentleman that his amendment should read, "to any brewer, and by him used in his business."

Mr. GARFIELD. I accept that as a modification of my amendment.

Mr. PAINE. Let me suggest further that "shall" should be substituted for "may" after the word "Commissioner."

Mr. GARFIELD. I modify my amendment in that way.

The amendment of Mr. GARFIELD, as modified, was agreed to.

The Clerk read as follows:

SEC. 56. And be it further enacted, That every brewer shall obtain, from the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon application to him, the proper stamp or stamps; and shall affix upon the spigot-hole or tap (of which there shall be but one) of each and every hogshead, barrel, keg, or other receptacle, in which any fermented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax herein required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg. or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of affixing such stamp or stamps as aforesaid, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when canceled. Every brewer who shall refuse or neglect to affix and cancel the stamp or stamps herein required in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of $100 for each barrel or package on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year.

No amendment being offered,
The Clerk read as follows:

SEC. 57. And be it further enacted, That any brewer, carman, agent for transportation, or other person, who shall sell, remove, receive, or purchase, or in any way aid in the sale, removal, receipt, or purchase of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery, or brewery warehouse, upon which the stamp herein required shall not have been affixed, or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once canceled is used a second time; and any retail dealer or other person who shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fraudulent stamp is affixed, as herein before required, shall be liable to a fine of $100, and to imprisonment not more than one year. Every person who shall make, sell, or use any false or counterfeit stamp or die for printing or making stamps which shall be in imitation of, or purport to be a lawful stamp or die of, the kind before mentioned, or who shall procure the same to be done, shall be guilty of a felony, and be imprisoned for the term of five years: Provided, That every brewer who sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamp or stamps upon the hogsheads, barrels, kegs, or other yessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels, in which the same may have been contained, and shall make a report thereof, verified by oath, monthly to the assessor, and forward a duplicate of same to the collector of the district: And provided further, That brewers may remove malt liquors of their own manufacture from their breweries or other places of manufacture to a warehouse or other place of storage occupied by them within the same district in quantities of not less than six barrels in one vessel without affixing the stamp or stamps herein required, but shall affix the proper stamp or stamps, as aforesaid, upon such liquor when sold or removed from such warehouse or other place of storage: And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes in casks or other vessels unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents branded upon them, without affixing thereon the stamp or stamps herein required.

No amendment being offered, The Clerk read as follows: SEC. 58. And be it further enacted, That every brewer shall brand, or cause to be branded, upon every hogshead, barrel, keg, or other vessel, containing the fermented liquor made by him, before it is sold or removed from the brewery or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured and the place where the same shall have been made; and any person other than the owner thereof or his agent who shall intentionally remove or deface such brand therefrom shall be liable to a penalty of fifty dollars for each cask from which the brand is so removed or defaced.

No amendment being offered,

The Clerk read as follows:

SEC. 59. And be it further enacted, That every per-
son, other than the purchaser or owner of any fer-
mented liquor, or person acting on his behalf, or his
agent, who shall intentionally remove or deface the
stamp affixed, as herein required, upon the hogshead,
barrel, keg, or other vessel in which the same may be
contained, shall be liable to a fine of fifty dollars for
each such vessel from which the stamp is so removed
or defaced, and to render compensation to such per-
chaser or owner for all damages sustained by him
therefrom.

No amendment being offered,
The Clerk read as follows:

SEC. 60. And be it further enacted, That the owner-
ship or possession by any person of any fermented
liquor after its sale or removal from brewery or ware-
house, or other place where it was made, upon which
the tax required shall not have been paid, shall render
the same liable to seizure wherever found, and to
forfeiture; and that the want of the proper stamp
or stamps upon any hogshead, barrel, keg, or other
vessel in which fermented liquor may be contained
after its sale or removal from the brewery where the
same was made, or warehouse, as aforesaid, shall be
notice to all persons that the tax has not been paid
thereon, and shall be prima facie evidence of the non-
payment thereof.

No amendment being offered,
The Clerk read as follows:

SEC. 61. And be it further enacted, That every person
who shall withdraw any fermented liquor from any
hogshead, barrel, keg, or other vessel upon which the
proper stamp or stamps shall not have been affixed
as herein required, for the purpose of bottling the
same, or who shall carry on, or attempt to carry on,
the business of bottling fermented liquor in any brew-
ery or other place in which such fermented liquor is
made, or upon any premises having communication
with such brewery or any warehouse, shall be liable
to a fine of $500, and the property used in such bot-
tling or business shall be liable to forfeiture.

Mr. GARFIELD. I move to insert the following as an additional section:

SEC. 62. And be it further enacted, That any assessor, collector, inspector, or revenue agent who shall be interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production by distillation or by other process of spirits or ale, beer, or other fermented liquors, shall, on conviction before any court of the United States of competent jurisdiction, pay as penalty not less than $500, nor more than $5,000, in the discretion of the court.

The amendment was agreed to.

Mr. MORRILL. I offer the following as an additional section:

SEC. 63. And be it further enacted, That every officer or employé appointed or holding office in the Bureau of Internal Revenue under authority of law, whose payment, charges, salary, or compensation shall be composed, either wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards, of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury, and punished, on conviction therefor, as provided in section forty-two of the act of June 30, 1864, to which this act is an amendment, and any neglect or omission to render such statement when required shall be punished, on conviction therefor, by a fine of not less than $200 nor more than $500, in the discretion of the court. The amendment was agreed to.

Mr. WELKER. Ioffer the following amendment:

SEC.. And be it further enacted, That all disabled soldiers or sailors having served in the Army or Navy of the United States, in the late rebellion, who are now, or may hereafter be, placed upon the pensionrolls of the Government, shall, on producing to the assistant assessor of his district satisfactory evidence that he is such pensioner, be entitled to receive a license to carry on the business or occupations specified in paragraphs three, eight, twenty-one, twentytwo, twenty-four, twenty-seven, twenty-eight, thirty, thirty-one, thirty-two, thirty-four, thirty-five, and thirty-six of section seventy-nine, without the payment of any sum of money whatever for such permission.

Mr. Chairman, one word by way of explanation of that amendment. The paragraphs referred to are as follows: paragraph three, retail dealers; eight, livery-stable keepers; twentyone, keepers of eating-houses; twenty-two, confectioners; twenty-four, patent-right dealers; twenty-seven, intelligence office keepers; twenty-eight, insurance agents; thirty, auctioneers; thirty-one, manufacturers; thirty-two, peddlers; thirty-four, photographers; thirtyfive, tobacconists; thirty-six, butchers.

I received a letter from the collector in one of the counties of my district that he was applied to by a soldier, who had lost both of his arms at Gettysburg, for a license as a peddler, and that he was compelled to charge him under the law. Therefore I have offered the amendment. I appeal to members that where we do not sacrifice any large amount of revenue we ought to favor this class who only get a pension from the Government of eight dollars a month. I think that where these men endeavor to sustain themselves by engaging in these businesses they ought to have this provision made in their behalf. It is right and just, and I hope it will be adopted.

Mr. MORRILL. I confess that I am reluctant to oppose the proposition of the gen tleman, but I am in favor of doing whatever we can do for our gallant soldiers in the way of pensions and bounties directly. If we choose to vote them money let us do it directly. This proposition would allow these parties to engage in business all over the country and sell the use of their names everywhere, and it would create at once a practical monopoly. The gen tleman's amendment reaches so far as to embrace a great variety of business, and I trust it will not be adopted. If it were confined to peddlers, or to two or three trades, it might not be so objectionable, but as proposed I fear we should have by far too many shirks seeking shelter under the names of our worthy soldiers.

The amendment was not agreed to.

Mr. WELKER. I hope I may be allowed to present this again.

The Clerk read as follows:

SEC. 62. And be it further enacted, That so much of this act as imposes a stamp tax on fermented liquors shall take effect from and after the 1st day of September, 1866.

Mr. GARFIELD. I move to strike out the words imposes a stamp tax on" and insert in lieu thereof the words "changes the existing law in relation to distilled spirits and."

The amendment was agreed to.

Mr. GARFIELD. It will be observed, as the section now stands, that the provisions in regard to distilled spirits and fermented liquor go into operation on the 1st of September next. We have already, on page 40, repealed our present law on the subject, and I ask unanimous consent to go back and add after the word "repealed, on page 40, line seven hundred and sixty-eight, the words "to take effect on the 1st day of September, 1866."

The amendment was agreed to.

The Clerk read the next section-some of the blanks being subsequently filled, on motion of Mr. MORRILL, with the various sums fixed as salaries as follows:

SEC. 63. And be it further enacted, That the office of the Commissioner of Internal Revenue be reorganized so as to include one Commissioner of Internal Revenue, with a salary of $5,000; one deputy commissioner, with a salary of $3,500; one cashier, with a salary of $3,000, who shall also act as disbursing officer for said office; and which offices are now created, and the duties thereof defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely, two deputy commissioners, each with a salary of $3,000; one solicitor, with a salary of $4,000: seven heads of divisions, each with a salary of $2,500; thirty-four clerks of class four: forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one; fifty-five copyists, each with a salary of $720; three messengers, each with a salary of $1,000; five assistant messengers each with a salary of $850; and fifteen laborers, each with a salary of $720; and a sum sufficient to pay the officers, clerks, and employés herein authorized is hereby appropriated out of any money in the Treasury not otherwise appropriated.

The Clerk read as follows:

SEC. 64. And be it further enacted, That all official communications made by assessors to collectors, or by collectors to assessors, or by assessors to assistant assessors, or by assistant assessors to assessors, may be officially franked by the writers thereof, and shall, when so franked, be transmitted by mail free of postage.

Mr. THAYER. I move to amend, in line two, by inserting after the word "assessors" the words "to assessors, or by collectors;" so that it will read "that all official communica

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