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discussed once to-day, fairly considered, and his amendment. The proposition will result dealer or compounder of liquors who has in his pogfairly defeated. If I understand the vote of in this: that you could impose no internal rev.

session any still or leach-tub, or who shall keep ang the committee, it is clearly in favor of making

other apparatus for tbe purpose of refiping in any enue tax upon any commodity which might inanner distilled spirits, shall be regarded as a reothis discrimination, so that distilled spirits enter into our exports unless you also allowed tifier. exported shall receive a drawback of fifty a drawback just 'equal to the revenue tax, lest

Compounders of liquors shall each paytwenty-five cents a gallon, and no more. So the committee | thereby you were taxing exports and violating

dollars. Every person who, without rectifying, puri

fying, or refining distilled spirits, sball, by mixing have declared by a large majority, and I am the Constitution. Take for an illustration the sueh spirits, wine, or other liquor, with any materather surprised to find the gentleman from article of tobacco. Suppose we allow no draw

rials, manufacture any spurious, imitation, or comMassachusettes bringing up this defeated prop- back upon it, it inight be said with exacily the pound, liquors, for sale under the name of whisky.

brandy, gin, rum, wine, spirits, cordials, or wine bit.

Dicilersp: osition. If a proposition is to be argued over same propriety that because you impose a tax ters, or any other name, shall be regarded as a comagain every three hours in the day, it will take upon tobacco you are evading the Constitution

pounder of liquors. some time to go through this bill. The best and taxing its exportation. Now, the truth is,

Retail liquor dealers whose annual sales do not

exceed $2,500 shall each pay twenty-five dollars; if way to get it through, in that case, would be to as it seems to me, that the allowance of draw. exceeding $2,500 and not exceeding

$5,000 shall each take the bill out of committee, call the previous back, instead of being a prohibition of export

pay fifty dollars; if exceeding $5,000 and not exceed. question on it, and pass it. Our object is to

ing $10,000 sball each pay $100; if exceeding $10,000 ation or tax upon exportation, is really a bonus and not exceeding $20,000 sball each pay $200; and make the bill better, not worse; and I a offered to exportation to the amount in this if exceeding $20,000 shall each pay $100. Every clearly of the opinion that the gentleman's case of fifty cents per gallon. We might im person who sells or offers for sale distilled spirits, amendment will make it worse. Therefore I

wines, or malt liquors, in less quantities than one pose a tax of sixty cents, or any other internal

be ob shall vote against it.

quart at a time, or in any quantity to be drank at the tax that we choose, on this article, and leave it place or on the premises where they are sold, shall be Isles fai Mr. BUTLER. I move to amend the amend. there. Instead of doing that we propose to

regarded as a retail liquor dealer. And any peddler ment pro forma by striking out the last word.

who sells or offers for sale distillod spirits, fermented encourage exportation by allowing a drawback

liquors, or wines shall pay $1,000, in addition to his I am sorry to trouble the committee on this

of fifty cents per gallon as an invitation to special tax as a peddler, the special tax of a wholesubject again, and I would not do so except export. What the Constitution prohibits is

sale or retail liquor dealer according to the amount spartel that this is a matter of the very gravest conse

of bis sales, the levying of a tax on exports as such, and

Wholesale liquor dealers shall each pay $100, and, in quence. Unless the amendinent can be passed because they are such. It forbids the selec addition, shall pay thirty dollars for overy $1,000 of your export trade will be very much injured, tion of " articles" about to be exported from

sales in excess of $2,000. Every person who sells or ay, I may say, destroyed. Tliere can be no

offers for sale distilled spirits, wines, or malt liquors any State, and the taxing of them because they

in quantity of not less than one quart at one time, and such thing as the exporting of spirits with a are exported, thus taxing them as a class as not to bedrank at the place or on the premises where drawback of'fifty cents against a tax of sixty- distinguished from the other productions of the sale is made, shall be regarded as a wholesale three cents and a tax on the sales besides. It is the State. The argument of my friend surely || paid his special tax as such, and who sells only dis

liquor dealer. But no distiller or brewer who has not a mere question how many gallons of spirits | has no weight, for if it has it would result in tilled spirits or malt liquors of his own production in

Thi are exported, because that would be but a

prohibiting all internal tax on any article which the original casks or packages in which they are bagatelle in comparison, perhaps, with the might be exported; because the tax might so

placed for the purpose of affixing the tax stamps, whole annount manufactured; but it is of great enhance its cost as to render the exportation

shall be required to pay thespecial tax of a wholesale

dealer. consequence whether the article shall be made | unprofitable. In regard to the merits of the Manufacturers of stills shall each pay fifty dollars, and shipped by our merchants to foreign coun- amendment, except as affected by this legal

and twenty dollars for each still or worm for distilltries, there to meet other merchants on their || point, I did not desire to say anything.

ing made by him. Any person who manufactures

any still or worm to be used in distilling shall bo own ground.

Mr. BUTLER. I withdraw the amendment || deemed a manufacturer of stills. Let me state a single fact which is capable to the amendment.

Dealers in leaf tobacco whose annual sales do not of demonstration by anybody who will look

exceed $10,000 dollars shall each pay twenty-five

Mr. BOUTWELL. I renew it, merely for dollars; and if their annual sales exceed $10,000 shall into the matter. While England puts a very the purpose of saying that I meant the com- pay in addition two dollars for every $10,000 in excess heavy duty on spirits, she allows the exporter | mittee should understand that the reasons

of $10,000. Every person shall be regarded as a dealer

in leat' tobacco whose business it is, for himself or on an advantage of two pence per gallon to which lie at the foundation of the constitu- commission, to sell or offer for sale leaf tobacco. And enable him to compete with the Dutch mer- tional rule that there shall be no export tax

payment of a special tax as wbolesale dealer, tobacchants in India, while we are putting on now imposed, apply also in this case and probably

conist, manufacturer of cigars, or manufacturer of fifteen per cent. Our own merchants can but

tobacco, shall not exempt any person dealing in leaf in every other. As regards cigars, the Com- tobacco from the paymentof the special tax therefor struggle now with the English trade. Our

mittee of Ways and Means have made provis- hereby required. *But no farmer or planter shall be trade has been falling off largely, but we hope | ion for export without payment of tax.

required to pay a special tax as a dealer in leaf

tobacco for selling tobacco of his own production, by, superior energy to conpete with them I now withdraw the amendment to the amend- or tobacco received by him as rent from tenants unless you load us down. We take our spirits ment, and ask for a vote on my amendinent. who have produced the same on his land. in assorted cargoes to the East Indies or Africa.

The question was put on Mr. BOUTWELL'S

Dealers in tobacco whose annual sales do not

exceed $1,000 dollars, shall each pay five dollars, and Now, strike out spirits and we are not able to amendment; and there were--ayes 51, noes 50. when their annual sales exceed $1,000 shall pay in compete because we have not what is known Mr. MAYNARD demanded tellers.

addition two dollars for each $1,000 in excess of $1.000 as an assorted cargo. It is no small matter. Tellers were ordered; and Messrs. PRICE

Every person whose business it is to sell or offer for

slae manufactured tobacco, snuff, or cigars, sball be We bring back gold and put it into your Treas- and BOUTWELL were appointed.

regarded as a dealer in tobacco. And any retail ury by the customs duties paid on the goods The committee divided; and the tellers dealer or keeper of a hotel, inn, tavern, or eatingwhich are broyght in the return cargoes. reported-ayes 39, noes 59.

house, who sells tobacco, spuff, or cigars, shall pay

in addition to his special tax the special tax as a They are considerably more in amount than So the amendment was rejected.

dealer in tobacco. the whole value of the spirits we export. It

The CHAIRMAN. The hour of half past

Manufacturers of tobacco shall pay ten dollars, and is said that if you keep the amount down you four o'clock p. m.

in addition thereto, where the amount of the penal

having arrived, under the sum of the bond of such manufacturer required by will substantially stop fraud; but let me say

order of the House the committee will take a this act to be given sball exceed the sum of $5,000, two to you if frauds can only be perpetrated by recess until half past seven o'clock p. m.

dollars in for each $1,000 excess of $5,000 of sucb penal perjury and by sending out water men will

&um. Every person whose business it is to manufacture

tobacco or snuff for himself, or who shall emplos carry water at fifty cents a gallon just as quick

others to manufacture tobacco or snuff, whether such

EVENING SESSION. as they will at sixty.

manufacture shall be by cutting, pressing, grinding, [Here the hammer fell.] The hour of half past seven o'clock p. m.

crushing, or rubbing of any leaf or raw tobacco, or Mr. SHELLABARGER. Mr. Chairman, I having arrived, the Committee of the whole

otherwise preparing raw or leaf tobacco or munu. factured or partially manufactured tobacco or enufi

, bave no views to submit in regard to the merits on the state of the Union, (Mr. Blaine in the or the putting up for use or consumption of scraps, of the amendment of the gentleman from Mas: | chair,) resumed the consideration of the bill waste, clippings, stems, or deposits of tobacco, resultsachusetts except what may grow out of the con- (H. R. No. 1284) to change and more effectu.

ing from any process of haudling tobacco, shall be

regarded as a manufacturer of tobacco. But no manstitutional proposition to which he has appealed || ally secure the collection of internal taxes on ufacturer of tobacco sball be required to pay the spein its support. But I do want to say a word in distilled spirits and tobacco, and to amend the cial tax as a dealer in tobacco for selling the products

of his own manufacture, regard to that question of law, the application tax on banks.

Manufacturers of cigars, whose annual sales shall of which, if the apparent view of the geutle- Mr. SCHENCK. I suggest that the Clerk not exceed $5,000 shall each pay ten dollars; and man be adopted by the House, will not be con- read down to the end of the sixty-fifth section. when their annual sales exceed $5.000 sball pay, in fined to the proposition now before the com- It will then all be open to amendment instead

addition, two dollars for each $1,000 in excess of mittee, and which, if adopted by the House as of only the paragraph.

$5,000. Every person whose business it is to make or

manufacture cigars for himself, or who shall employ a rule for our action on this bill, or any other The CHAIRMAN. The Chair has no ob- others to inake or manufacture cigars, shall be reinternal revenue bill, I think would be very jection, and that course will be pursued.

garded as a manufacturer of cigars. No special lax The unfortunate and wholly inadmissible.

receipt shall be issued to any manufacturer of cigars

The Clerk resumed and concluded the read. until he shall have given the bond required by law. gentleman says if the committee refuse to allow ing of the sixty-fifth section, as follows: Every person whose business it is to make cigars for an additional drawback, so as to make the Rectifiers of distilled spirits rectifying, purifying,

others, either for pay, upon commission, on shares or

otherwise, from material furnished by others, shall be drawback substantially equal to the internal or refining two hundred barrels or less of distilled spirits, counting forty gallons of proof-spirits to the

regarded as a cigar-maker, Every cigar-maker shall tax, we shall thereby, and by a mere indirecbarrel, within the year, shall each pay $200, and

cause his name and residence to be registered, with tion, virtually levy a tax upon exports equal fifty cents for each such barrel produced in excess of

out previous demand, with the assistant assessor of to the difference betwoen the internal tax and two hundred barrols. And inonthly returns of the

the division in wbich'such cigar-maker shall be em. quantity and proof of all the spirits purchased and of

ployed; and any manufacturer of cigars employing the drawback, and shall in that way violate the the number of barrels of spirits, as before described,

any cigar-maker who shall have neglected consditutional prohibition which forbids the rectified, purified, or refined by him, shall be made

to make such registry sball, on conviction, be fined taxation of exports. It seems to me this can- by each rectifier in the same manner as monthly

five dollars for each day that such cigar-maker 30 returns of sales are made. Every person who rec

offending by neglect or refusal to register shall be not be the law, and that constitutional consid. tifies, purifies, or refines distilled spirits or wines by

employed by him. eration surely ought not to affect the vote upon any process, and every wholesale or retail liquor Mr. KOONTZ. I nove to amend the first

or refused

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paragraph by striking out the word " fifty,'' in Mr. STEWART. The reason I have for Mr. MAYNARD. I move to amend the line three, and inserting "twenty-five;" by moving to strike

out this paragraph is simply pending paragraph by striking out the first sen. striking out the word “two,'' in line five, and this : dealers of liquors who sell to the amount

tence, as follows:
inserting "one;" by, striking out the word of $25,000 a year now pay a tax of twenty-five
"fifty,” in line six, and inserting twenty-five;'! || dollars ; dealers who sell more than $25,000 a

Retail liquor dealers whose annual sales do not

exceed $2,500 shall each pay twenty-five dollars; if and by striking out “ fifty," in line seven, and year are regarded as wholesale dealers, and exceeding $2.500 and not exceeding $5,000, shall each inserting "twenty-five;' so that the paragraph charged a different tax. Now, it strikes me

pay fifty dollars; if exceeding $5,000 and not exceedwill read :

ing $10,000, shall each pay $100; if exceeding $10,000 that this class of business ought not to be wiped and not exceeding $20,000, shall each pay $200 ; and if Distillera producing twenty-five barrels orless of dis- out of existence by special legislation. Yet exceeding $20,000, shall each pay $1,000. tilled spirits, counting forty gallons of proof-spirits to the barrel, within the year, shall each pay $100,

if this tax is adopted by this House it will And inserting in lieu thereof the following: and if producing more than twenty-five barrels shall reduce the number of retail dealers one-half.

Retail liquor dealers whose annual sales do not pay in addition four dollars for each such barrel pro- || They now have to pay not only this twenty-five | exceed $500, shall each pay twenty dollars; if exceedduced in excess of twenty-five barrels. dollar tax, but they have to pay a tax on their

ing $500 and not exceeding $1,250, shall each pay fifty Mr. Chairman, I will say, first, that the rentals, amounting in the aggregate to a very

dollars; if exceeding $1,250 and not exceeding $2,500,

shall each pay $100; if exceeding $2,500 and not examendment which I propose will make no dif- || large sum. Now, I thought, and I think it was ceeding $5,000, shall ench pay $200, and forty dollars ference whatever to the Government in the so understood by the House, that this bill was

for each additional $1,000 on all sales in excess of

$5,000. amount of revenue that will be produced. It to refer specially to distilled spirits. Iris well will be observed that $200 on fifty barrels | known that retail dealers in liquors do not deal Mr. Chairman, I ask the attention of the makes exactly four dollars per barrel. Now, to and retail out whisky coming from the still, | committee to this amendment, which I offer in make each distiller who distills twenty-five bar- || but they do deal in whisky worth from five tó | good faith, and which I hope will commend rels pay $ 100, and then pay four dollars in ex- ten dollars a gallon—that is, the most of them itself to the judgment of the House. The bill cess of twenty-five barrels, will, when it reaches do; ninety-nine out of every hundred. In as reported by the Committee of Ways and fifty barrels, realize for the Government the any event, it strikes me that the committee will Means taxes retail dealers; and retail dealers,

amount fixed by the provisions of this section. see at once that if my motion to strike out as the House will have observed from the reKbparts

It will yield precisely the game revenue, and it is not agreed to this paragraph should be marks of the chairman of the committee, are will give a better chance to the small distillers | amended so as not to be as burdensome as it those who sell liquor by the small to be drank than they would have under the section as it will be in its present form. I think it should at the place where sold. They are taxed by now stands. Now, under the unjust and oppress- be stricken out and the law allowed to stand in the bill one per cent. upon the amount of their ive legislation of the last two years, many of this respect as it now is. There is nothing to be sales. Wholesale dealers, it will be seen, are the small distilleries have been compelled to gained by this provision this year even if it taxed two and a half per cent. ; considerably stop. The consequence is that it has worked should be adopted. The retail dealers have I presume that every member of the very serious injury to a number of men who have already taken out their licenses, which run from House is aware that no traffic is so profitable; invested their capital in small distilleries. It the 1st of May this year to the 1st of May next certainly no traffic in spirits is so profitable as has driven the business from the country to the

the retail liquor traffic. No other class of persons year. cities, where fraud can be practiced with more

Mr. SCHENCK. Under the existing law are so ready and willing to pay a tax. Whatever security. It has caused men who were engaged retail liquor dealers and wholesale liquor deal- other evils attach to the business, certainly it in an honest business to stop. I make this ers are divided by a line indicated by the amount is not a kind of traffic that makes the dealer motion for the protection of the small dis- of sales. That is, every man selling less than penurious or close-fisted. Every gentleman tillers, and at the same time it must be manifest $25,000 a year is styled a retail liquor dealer ; who was connected with the Army during the to every gentleman that it will produce just as every man selling more than $25,000 a year is war will bear witness that the license to traffic much revenue as the section now stands. styled a wholesale liquor dealer. The commit- in spirits was one for which men would give Mr. SCHENCK. I hope that amendment || tee, for reasons which Ithink will be obvious to

almost any price; and the protit made from will not be made. It was originally proposed every one, have abandoned that arbitrary divis- that traffic was very great. I see no justice in that distillers should be assessed a much larger ion between wholesale and retail liquor dealers. || taxing the wholesale dealer two or three times tax, of $1,000 upon two hundred barrels and We now define a retail liquor dealer to be any as much as we tax the retail dealer. It is reless. But after consultation and consideration, man who sells in quantities less than a quart, or versing the true policy. The retail dealer can in order to accommodate the demand and ex- who sells liquor to be drank on the premises, afford to pay a larger percentage. His profits pectation of those representing the smaller dis- following the much more sensible definition are immensely larger than those of the wholetillers, we came down to fifty barrels. I really found in the statutes of most of the States. sale dealer, and I think we ought to take this think we have got about low enough. I know And we have defined a wholesale liquor dealer into consideration in our policy of taxation. there are small distilleries in the country; to be any one who sells in quantities above a The gentleman from New York says this is a and I know it is the policy in every other coun: quart, as, for instance, by the bottle or case of thing that can bear taxation. There are things try than ours, as far as practicable, to confine bottles, or by the gallon or barrel or otherwise, which in the language of legislation will bear the business of distilleries to a few persons. I and who does not sell liquor to be drank at the taxation. The policy of the law is to collect believe they have gone so far in England as to place where sold. This, I say, is the distinc- the tax, not in one body at the tail of the worm, bring it down to eight persons.

We do not tion adopted in the statutes of most of the as under the present law, two dollars a gallon expect anything of the kind in this country. States, and it is founded in reason.

The man

and no more, but to carry the tax along and to

collect a little from the man who makes the I believe my friend from Pennsylvania (Mr. | who sells by the case, by the demijohn, by the Koontz] has about twenty-six distillers, more barrel, not to be drank at the place where sold, still, a special tax on the distiller, a special tax or less, in his district.

sells upon a different principle and with a dif- on the number of bushels of grain which repMr. KOONTZ. Thirty-odd.

ferent degree of profit upon his sales from the resent the capacity of the still, and then a tax Mr. SCHENCK. Thirty-odd in his own dis- man who sells by the drink. The man who of fifty cents at the tail of the worm, besides trict. Surely there ought not to be any attempt sells liquor in larger quantities, not to be drank a tax upon the retail dealers and the wholesale on the part of the Legislature of the country where it is sold, is treated as a wholesale dealer, dealers. As was properly stated by the chair. to encourage and increase the number of these whatever may be the amount of his sales, and man of the committee the aggregate of the tax small distillers. We have by this standard put is charged upon those sales three per cent. on whisky as it comes to the consumer would it down to a point so low that a fifty-barrel dis- The man who sells by the drink makes a very be a little under a dollar a gallon. Now, sir, tillery, or less than one quarter of a barrel much larger profit. While the man who sells by it seems to me the tax we have reported in the per day, is provided for. I doubt very much the gallon, demijobn, or harrel makes a profit | bill, of one per cent. on retailing spirits, is enwhether we ought to put it any lower than that. of ten, fifteen, or twenty per cent upon his tirely incommensurate with the other taxes in I hope the amendment will not prevail. stock, the retailer who sells by the drink makes the bill. hope, therefore, my' amendment

The question was taken on the amendment from one hundred to four hundred per cent. will be adopted. The amendment, as I have of Mr. Koontz, and it was not agreed to; there

Mr. STEWART. But all these retail deal- offered it, commences with & small tax on being upon a division-ayes eight, noes not ers are taxed by the local authorities, and taxed those who deal to the extent of $500 a year. counted. very heavily.

This will embrace those who expect to carry Mr. STEWART. I move to strike out the Mr. SCHENCK. I know they are; and we on the business for a short time, such as at places paragraph relating to retail liquor dealers. propose also to tax them. Yet, notwithstand- of amusement, or at watering places, where the The paragraph was as follows:

ing all that, the retail liquor dealer will pay traffic will be carried on only for a few months. Retail liquor dealers whose annual sales do not

under this bill one per cent., or between one For that class of persons I thought it proper exceed $2,500 shall each pay twenty-five dollars; if exceeding $2.500 and not exceeding $5.000 shall each

and two per cent., while the wholesale liquor to commence at $500. I graduate it up to the pay fifty dollars ; if exceeding $5,000 and not exceed

dealer will pay. three per cent. We have fixed large hotels in the cities and towns, where the ing $10,000 sball each pay $100; if exceeding $10,000 and not exceeding $20,000 shall each pay $200; and

what is considered to be a bigh rate of tax, traffic amounts to thousands in the course of if exceeding $20,000 shall each pay $1 000. Every but I think not too high.

a year. I hope the gentleman will accept my person who sells or offers for sale distilled spirits,

Mr. CARY. Are druggists who sell liquors amendment. wines, or malt liquors, in less quantities than one quart at a time, or in any quantity, to be drank at as medicines embraced in this bill ?

Mr. ELDRIDGE. What will the amendthe place or on the premises where they are sold,

Mr. SCHENCK. This has nothing to do ment add to the aggregate tax on whisky per shall be regarded as a retail liquor dealer. And any

with them. peddler who sells or offers for sale distilled spirits,

gallon? fermented liquors, or wines, shall pay in addition to

Mr. CARY. They often sell by the pint. Mr. MAYNARD. The gentleman can make bis special tax as a peddlertbespecial tax of a whole

Mr. SCHENCK. There is a provision for sale or retail liquor dealer, according to the amount

the calculation. It is a mere matter of ariththat.

metic which his mind can work out for him. Mr. CARY. That is what I wanted to know, Mr. ELDRIDGE. I did not think the gen.

of his sales.

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tleman would offer an amendment without ment of the gentleman from Ohio, [Mr. Cary.] pays a tax by way of impost, yielding a very making the calculation.

I knew my friend would rise on this occasion, | large revenue to the country. Brandy is now Mr. MAYNARD, It is three per cent. on for I suppose I have included him in the re- selling at ten and twenty dollars a gallon that the amount of sales.

marks I have made. [Laughter.) I am used to sell at two, three, and four dollars a gal. Mr. ALLISON. Mr. Chairman, I desire to opposed to all this kind of discrimination. | lon. The object of my amendment is to carry say, in reply to the gentleman from Tennessee, || Let everybody who sells liquor pay according out the intention avowed by the chairman of the that this was considered over and over again to the quantity he sells, whether he sells as Committee of Ways and Means, to fix a tox in the committee, and I believe every member | apothecary to those men who will not drink at upon distilled spirits manufactured here, and of the committee, except my friend from Ten- any other place, or whether he sells to that he referred to this very paragraph, as well as nessee, came to the conclusion that the amount bonest class of people who drink whenever to the tax on wholesale dealers, as being for in the paragraph is all we can procure from they are dry at the first place they come to. that purpose. I say you are inconsistent unless this class of persons. I hope, therefore, the The amendment of Mr. Cary was you adopt my amendment. amendment will be voted down. jected.

Mr. SCHENCK. I do not see the inconsistMr. MAYNARD. I must be permitted to Mr. INGERSOLL. I move to strike out all ency that the gentleman speaks of. I did say say, as

the secrets of our prison house" have || after the word "dollars," in line fifty-eight, to that if you put one per cent. on sales or three been exposed, that my recollection is different. || the end of the paragraph. I believe, Mr. Chair- per cent. on sales of wholesale dealers of liquor

Mr. PRICE. Let me ask my colleague a man, that the Government can be robbed of it would be that much added to the tax on question. The estimate of the tax under this | hundreds of thousands, and perhaps millions, domestic spirits, but I did not say that the bill is one dollar a gallon upon whisky. This by these perambulating distributors of distilled same amount put on the sales of foreign spirits proposes a tax of one per cent. One per cent. | spirits roving under a special tax. Now, if might not also be in the same proportion a tax of a doilar is one cent. Now, I ask whether this provision is stricken out it will result in a

on them. they cannot bear a tax of four per cent? large saving to the revenue. I invite the atten: Mr. STEWART. Allow me to ask what [Here the hammer fell.]

tion of the Committee of Ways and Means to proportion of distilled spirits is sold by retail The amendment was rejected.

what extent the revenues can be defrauded dealers ? Mr. CARY. In the fifty-fifth line, after under this provision. I shall leave it to the Mr. SCHENCK. We cannot tell. the words “malt liquors,'' I move to insert

committee to propose a provision in the place Mr. STEWART. It is very small, indeed. 0 "except druggists and apothecaries;" so it will

of this one that shall more certainly protect Mr. SCHENCK. Oh, no. Whatever it is read:

the revenue.

If you wish to collect the tax on there is a percentage upon it, and so of whole- ..SI Every person who sells or offers for sale distilled distilled spirits you must confine the sale of it sale dealers. Whatever they sell there is a spirits, wines, or malt liquors, except druggisis and to known and permanent places of business. apotbecaries, in less quantities than one quart at a

percentage upon it, and you can calculate the

Mr. SCHENCK. Mr. Chairman, the comtime, or in any quantity to be drank at the place or

percentage whether on the foreign or domestic, on the premises where they are sold, shall be regarded

mittee might have provided. and did once draft, for it is the same on both. Now, the law has as a retail liquor detailer.

a bill providing that no peddler sbould sell. never made a distinction in taxing dealers, Mr. Chairman, this amendment is so mani. Mr. INGERSOLL. That is just what ought trades, businesses, between dealing in that festly proper that I will not consume the time to be now, if not by direct prohibition, it ought || which is foreign and dealing in that which is of the committee in debating it.

and could be done by imposing so heavy a tax domestic. For instance, in the present law a Mr, SCHENCK. By the general law, which upon such persons that it would amount to a wholesale dealer is defined in this way: is not interfered with, this has already been prohibition. However, I only made the mo

Every person shall bo regarded as a wholesale provided for. If the gentleman will look at tion in order to call the attention of the com- dealer whose business it is for himselfor on commisit, he will find it provides that no apothecary mittee to the subject and then leave it with sion to sell or offer to sell any goods, wares, or mershall be required to pay, in addition, the them.

chandise of foreign or domestic production, &c. special tax as a retail dealer in liquor in con

Mr. SCHENCK. But there is a little dif- Here we charge it upon dealers in spirits and sequence of selling alcohol, or selling or dis- ficulty in the way. The Supreme Court of the we do not make any distinction between foreign pensing, on the prescription of a physician United States has decided that you cannot and domestic spirits, and if we should it would wines and spirits officinal in the United States prohibit a man from doing a business in any. be a premium of so much in favor of the foror other national pharmacopeias, in quanti- thing. But you can put a tax upon it. There- eign. It is true that foreign liquors pay a duty. ties not exceeding half a pint at any one time, fore we fell back upon that decision, and pro- So do all foreign goods; and yet we charge a and not exceeding in the aggregate cost value vided if they do sell that they shall be charged || dealer in foreign goods the same as dealers in thereofthe sum of $300 in any one year. There like other wholesale and retail dealers, and domestic goods. And another difficulty would is the provision saving their right to sell for that charge is, as has been indicated in refer- be that if you put your tax upon your wholemedicinal purposes. It remains in the general ence to retail dealers, higher, and for whole- sale or retail dealer on the domestic produclaw.

sale dealers three per cent. on everything they tion alone, and thus give a large premium to Mr. CARY. I suppose it does remain in sell.

the foreign production, you would find that the general law. This is a new law, and they Mr. INGERSOLL. I offered the amend- every one would be drinking foreign liquors. are not excepted, and I want them to be ment to hear what the chairman of the com- Mr. STEWART. They have to pay a twenty excepted.

mittee could offer. A very high tax will prob- five dollar license tax besides. Mr. SCHENCK. This act does not inter- || ably accomplish the object. I now withdraw The amendment of Mr. STEWART was not fere in the slightest degree with the general the amendment.

agreed to. law in regard to special taxes,

The question was taken on Mr. Stewart's Mr. STEWART. I now move to amend Mr. ELDRIDGE. I rise to oppose the motion, to strike out the whole paragraph in amendment. I understand the proposition of relation to retail dealers, and it was disagreed to.

this paragraph so that it will read as follows: the gentleman from Obio to be to authorize Mr. STEWART. I move to insert after the

Retail liquor dealers whose annual sales do not

exceed $7,500 shall each pay twenty-five dollars: if apothecaries and druggists to sell spirits in word “sales," in line forty-five, the words exceeding $7,500 and not exceeding $10,000 sbal} each cases where other retail dealers may not, with- biof distilled spirits manufactured in the Uni- pay fifty dollars ; if exceeding $10,000 and not exceed. out the same obligations and duties, or the || ted States ;'' so that it will read:

ing $15,000 shall each pay $100; if exceeding $15,000

and not exceeding $25,000 shall cach pay $200, and same taxation. Now, I know there are a great

Retail liquor dealers whose annual sales of dis- in addition shall pay twenty-five dollars per $1,000 many people who have an immense amount of tilled spirits manufactured in the United States do of sales in excess of $25,000, &c. confidence in these apothecaries and druggists. not exceed, &c.

I offer this amendment because I represent But I tell you those are the places where all It has been stated in this debate that this tax New York city in part.

Probably the com these hypocrites, all these men who desire to is intended to affect whisky distilled in this mittee are not aware that so far as our local be considered on the sick list, go to drink | country. The chairman of the Committee of tax upon this kind of business is concerned it under cover. They go and take their drams | Ways and Means stated in his opening speech amounts to $250. That is the local tax for the at these apothecary shops. They are men that that was the object of all these taxes. Now, city and county of New York, Kings county, who never want to pay much. They are never the object being to increase the tax on distilled and Richmond county. Now, if you impose willing to go to a place wliere liquor is sold in spirits manufactured here, why do you.make this additional tax upon retail liquor dealers the regular way; but they sneak into the apoth- these dealers pay on spirits which are imported in the city of New York, the result will be, as ecary shops or drug stores, and there get a into this country?

I said before, to drive one half of them out of treat out of a friend without paying a cent. Mr. ALLISON. We cannot distinguish. business. I do not stand here as the special

Now, if there is any class ihat ought to pay Mr. STEWART. Why do you make your advocate of these retail liquor dealers. "I ar the tax on what they sell it is these apotheca- || provision so narrow as it is? It will be the neither a strict temperance man, nor am I a ries who allow their friends to sponge their means of wiping out of existence hundreds of

man in favor of the use of spirits as a beverage. drinks out of them. I am decidedly in favor thousands of small taverns throughout the But I think it is our duty here to pass a law of taxing them to the highest degree. And I country. I do not suppose it is the intention | under which they can live. I do not sup am confirmed in this opinion by my friend from of the House to pass a probibitory law. We pose it is the duty of this House, no matter how Missouri, (Mr. ANDERSON,] who holds his seat are not here to legislate for temperance or for much members may be in favor of temperance, here for a short time with us. And this, intemperance, but for the purpose of raising to pass a prohibitory liquor law. If the amendo perhaps, is the last counsel he will give us. (Laughter.]

Mr. MAYNARD. Does the gentleman think doing justly and fairly by this class of persons.

ment I have proposed be adopted, you will be Mr. WILSON, of Iowa. What amendment we ought to discriminate in favor of foreign I do not know a state in this Union where is the gentleman opposing ?

producers and against our own producers ? there is not a local tax on taverns. Mr. ELDRIDGE. I am opposing the amend- Mr. STEWART. The foreign production Mr. PRICE. I desire to correct the gentle



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man; there is one State where there is no such | adding after the word “dollars," in line sixty- presume, Mr. Chairman, it was overlooked
local tax.
five, the following:

by the committee, and I now call their attenMr. STEWART: What State?

Provided, That all sales of distilled spirits in bond tion to it. It applies to every little retail Mr. PRICE. The State of lowa.

for export shall not be included in the account of dealer throughout the country, places where Mr. STEWART. Well, there ought to be sales upon which the special tax shall be assessed.

they do not sell liquor, but where they keep such a law there. A retail liquor dealer, So that the first clause of the paragraph will cigars, tobacco, and snuff for the convenience under this provision, will have to pay a tax of read as follows:

of their customers. I hope the amendment twenty-five dollars if his annual sales are Wholesale liquor dealers shall each pay $100, and will be agreed to. $2,500 or less ; fifty dollars if they are more

in addition, sball pay thirty dollars for every $1.000 The committee divided; and there were

of sales in excees of $2,000: Provided, That all sales of
218 & te
than $2,500 and less than $5,000; $100 if
distilled spirits in bond for export shall not bein-

ayes 12, noes 88.
they are more than $5,000 and less than cluded in the account of sales upon which tho special So the amendment was rejected.

tax shall be assessed.
$10,000; $200 if more than $10,000 and less

Mr. WOODWARD. I move to add the folthan $20,000; and $1,000 if more than $20,000. Mr. Chairman, the wholesale liquor dealer

lowing proviso:
If a man sells $20,100 a year you impose a may act at the same time as the commission
merchant of the distiller. An alcohol distiller

Provided, That when the manufacturers of, or dealon sale tax upon him of $1,000. Now, that is unjust

ers in tobacco, snuff, or cigars shall have paid the and unfair. Under the present law the license

may be also a distiller of high wines, carrying taxes imposed by this act, they shall have the right tax of twenty-five dollars a year has realized on two distilleries and manufacturing both to sell the same in parcels, by sample or otherwise,

in all the States of the Union subject only to the pay: & very large sum. If you adopt this provision ) articles, with the ultimate view of exportation. The facilities for sale may be enjoyed to a

ment of such State taxes or licenses us are imposed of fama you will not realize one half the amount that

by the laws of the respective States upon their own

citizens who are engaged in the same trade or busiprogetico

you now realize, because you will drive these / greater degree by the wholesale dealer, who
men out of business. I do not stand here to perhaps has his agents in foreign countries,
uphold this business; that is not my object.

and into whose hands the manufacturer of me to

Mr. Chairman, if my amendment is underBut I am here to legislate for the purpose of alcohol puts his alcohol for the purpose of

stood by the ruling power in this House there securing as much revenue for the Governipent | negotiating foreign sales. Now, by my amend. will be no objection to it. The effect of that as possible.

ment I propose to provide that such sales amendment will be to give the dealers in Mr. SCHENCK. Do you get your $250 tax shall not be taxed. By this bill it is proposed

tobacco, snuff, and cigars in one State a right in New York ? to tax them thirty dollars on every $1,000,

to sell them in another State subject to no Mr. STEWART. A great many of them no matter though the alcohol may be sold

other tax than that which the dealers in that have been driven ont of the business. The

for export:
That is a burden

the State are subject to. The equity and justice of

that provision will occur to every fair mind. I
same license tax is imposed upon the large export trade which it is not able to bear.
hotels, such as the Metropolitan, the St. Nicho-

It is not worth while, perhaps, to discuss this may say, for the information of gentlemen, if las, and the like, that is imposed upon the

question at any great length, for there seems they do not know.it now, in many States there corner groceries. to be a determination here that no export trade

is a sort of “ fencing out”' legislation practiced. Mr. SCHENCK. We discriminate. shall be carried on from the United States,

Dealers from other States are forbidden to Mr. STEWART. Yes; but you do not dis

The amendment was not agreed to.

come there and sell their wares by the small. criminate far enough. I hope my amendment

Mr. ROBINSON. I desire to move an

We have such laws in Pennsylvania. Dealers will be adopted. amendment somewhat similar to that which

of one part of Pennsylvania are forbidden to Mr. SCHENCK. The argument of the gen. was proposed by my colleague, [Mr. STEWART.]

come in other parts. Dealers from other States tleman from New York [Mr. STEWART) is, I move to amend, so that in the paragraph

are excluded. This article of cigars and tobacco that because his State has been very hard on commencing at line forty-five the amount of

is easily transported; and, in point of fact, is

often sold in another State from that in which these retail liquor dealers therefore we should

sales of liquor dealers upon which tax is imbe very easy on them. I do not agree to that. posed shall be doubled, so as to make the

it has been raised or manufactured. We pro

duce some in our own State, and we want to The question was then taken upon the amend- amount of tax upon sales one half that pro

go into other States to sell it subject to no ment of Mr. STEWART, and it was not agreed to ; || posed in the paragraph. I was sorry that the

other taxes than those which dealers in the there being, upon a division-ayes six, noes

amendment of my colleague was voted down not counted. with so much unanimity. The provisions of

other States may be subjected to. We wish Mr. GETZ. I move to insert after the parathis bill, as he has remarked, amount almost to

to be able to go to any State in the Union and graph relating to wholesale liquor dealers the prohibition, and will result not in increasing our

there have the same rights in disposing of this following: revenue from this service, but in reducing it. It

article as the citizens of that State. That is And any brewer who has paid hisspecial tax as such, seems to me from the manner in which taxes are

the object and purpose of the amendment. being the owner and occupant of the premises on which piled upon the liquor traffic that it is to a certain

Mr. MULLINS. I shall be glad to underthe vaults for the storage oflager beer of his own mun- extent an Ishmael, against whom every man's

stand the proposition of the gentleman from ufacture are constructed. may erect thereon and brew lager beer for his own wuolesale sales without being hand is raised, though I do not know whether

Pennsylvania in the way he represents it. It required to pay an additional special tax upon the it is considered as raising its hand against every

astonishes me, Mr. Chairman, that an argu

ment of such a character should come from the

It seems to me that we might almost as Mr. SCHENCK. I rise to a question of well adopt a provision that no man shall be

quarter it does; for, sir, the Constitution lays

down the doctrine that there shall be no restricorder. I submit that this amendment is not concerned in the sale of liquor. I do not desire in order. It proposes to regulate the rights to occupy time, but I beg the House to lighten

tion upon the trade between the States. That and privileges of brewers, a matter which is to some extent the burdens upon this trade.

is the right guarantied in the Constitution. already provided for in the general law, and The object of the committee seems to be to

Tobacco may go into any State without paying which is not connected with the pending pro- tax it in every way. In addition to all other

the tax, except as provided in the general law. vision. The brewer is only mentioned here in taxes the men engaged in this business have

I do not see why it should not be taxed just as order to show that the special tax upon the to pay their regular tax on their incomes. We

any other tobacco or snufi'or cigars, or in whatliquor dealer is not intended to extend to him. have piled tax upon tax, precedent upon pre

ever shape they may manufacture it. That

course of trade is laid down by laws a little We do not propose by this bill to regulate cedent, line upon line, and buried it under tax so deep it can nover survive.

higher than the one that it is proposed now to The CHAIRMAN. The Chair sustains the The amendment was rejected.

pass, and being a little higher how are you point of order.

going to get over it ? It is indirectly coming

Mr. STEWART. I move to strike out the Mr. GETZ. I wish to say, in answer to the

up and saying there is a constitutional barrier following:

I have always understood that the point of order raised by the gentleman from Obio

And any retail dealer or keeper of a hotel, inn, Democratic party was the most strenuous in tavern, or eating-house, who sells tobacco, snuff, or

regard to constitutional powers. Now, I do The CHAIRMAN. The Chair sustains the cigars, shall pay, in addition to this special tax, the point of order, and points of order are not special tax as dealer in tobacco.

not accuse them of trying to get around this debatable. The Chair rules out the amend.

Mr. Chairman, the law now is that retail || they cannot do it my presence without my

in any way, but they seem to ignore it, and dealers, keepers of hotels, inns, and taverns holding them up to their own standard. ThereMr. GETZ. I wish to give the Chair my selling tobacco, cigars, and snuff are exempted.

fore I cannot see the propriety of the ameudreasons for supposing this amendment to be in When the first bill was reported I made the

ment, and I shall oppose it. order. This section relates to brewers as well same motion I now make, to strike out these

The amendment of Mr. WOODWARD was disas to distillers. It relates to the special tax words. That amendment was reserved for a

agreed to. upon brewers as well as the special tax upon vote in the House. It fell, of course, with the

Mr. CARY. I move to strike out the words bill. In this new bill they bave added retail

“retail dealer or;'' so that it will read: The CHAIRMAN. If the gentleman will dealers. This will apply to every confec

And any keeper of a hotel, inn, tavern, or eatingread the title of the bill be will see that the tioner, every apothecary, every small store house, who sells tobacco, snuff, or cigars, shall pay, subjects which it embraces are extremely lim- throughout the conntry where they may sell in addition to his special tax, the special tax as a

dealer in tobacco. ited, and intentionally so.

cigars, snuff, or tobacco. There is not one of Mr. GETZ. I am aware of that; but this them which will not have to pay this tax, It seems to me that in little country places section relates to brewers as well as distillers. although they may not sell more than twenty- where we have small groceries and confecThe CHAIRMAN.

The Chair rules the five or thirty dollars' worth of cigars and to. tionery shops and they keep a little tobacco amendment out of order.

bacco. I think it is unjust and unfair to im. and snuff for sale they ought not to be required

Mr. INGERSOLL. I move to amend by Il pose burdens upon this class of business. to pay this tobacco tax.




in the way.



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Mr. UPSON. Not five dollars?

the consent of the committee, but it appears y still, shall be regarded as a distiller: Provided, Mr. CARY. No, sir; not anything. They that I do not. I will say, then, that it is just

That a like tax of four dollars on each barrel,counts only keep it for accommodation and not as

hiez prae as the Committee of Ways and Means reported lines forts allons of proof-spirits to the barrel, shall matter of profit. I see a propriety in requiring it in the original bill.

tilled spirits which may be in any bonded warehouse keepers of taverns or eating houses to pay the Mr. SCHUNCK. I rise to a question of

at the date of the taking effect of this act, to be paid

da me ne tax, because it is a legitimate part of their order. The amendment is general legislation

whenever the same shall be withdrawn from such

of Tags business. But these little groceries should

warehouse under the provisions of the sixty-second on the subject of special taxes, all of which is section of this act: And provided, That no tax shall not be required to pay a license for selling a now provided for in section seventy-seven of

be imposed for any still, stills, or other apparatus little snuff and plug tobacco. It is an unveces

used by druggists and chemists for the recovery of

be tak the act of 1866, which is now in force and is

alcohol for pharmaceutical and chemical or scientific sary tax upon them.

porting tents not repealed by this bill. The only difference purposes which has been used in those processes. Dr. SCHENCK. Mr. Chairman, I have || is that it is better expressed in the amendment The amendment of Mr. HOLMax was not heard from the “Cross-roads" lately, and the of the gentleman, and he got it out of our answer was " Bascom is willing." [Laughter.]

agreed to. general bill which he helped to lay aside. The amendment was disagreed to. Mr. PRICE. I give the gentleman credit

No further amendment was offered. Mr. HOLMAN. I move to amend in the

The next section was read, as follows; for having put it in very good shape, and I first line of the paragraph by inserting after want to adopt it here.

Tobacco and snuff. the word “sales" the words exceed five Mr. SCHENCK. It is general legislation,

SEC. 66. And be it further enacted, That upon tobacco

and snuff which shall be manufactured and sold, or hundred dollars and;" so that it will read: and is to be found now in section seventy- removed for consumption or use, there shall bo

assessed and collected the following taxes: Dealers in tobacco, whose annual sales exceed 8300 - seven of the act of 1866. and do not exceed $1,000, shall each pay five dollars.

Mr. PRICE. This will be an act passed

Oasnuff, manufactured of tobacco or any substitute

for tobacco, ground, dry, damp, pickled, scented, or It seems to me there is great force in the subsequent to that, and it will be held in some otherwise, of all descriptions, when prepared for use, afgument suggested by the gentleman from

States that this law repeals the other, and a tax of thirty-two cents per pound. And snuff-four, Ohio, (Mr. Cary,] that in these small communi.

when sold or removed for use or consumption, shall therefore I want this passed so as to “make bo taxed as snuff, and shall be put up in packages ties where for the mere conveniences of their assurance doubly sure.

and stamped in the same manner as snufi. customers the shops keep a small amount of The CHAIRMAN. The Chair overrules On all chewing tobacco, fine-cut, plug, or twist;

yen tobacco, cigars, and snuff, it is really a very

on all tobacco twisted by hand or reduced from leaf the point of order for two reasons: it is made

into a condition to be consumcd or otherwise pregreat hardship to require them to pay a tax of too late, and the Chair regards the amendment | pared, without the use of any machine or instrument five dollars. The effect of it will be to prevent as germane to the bill.

and witbout being pressed or sweetened; and on all

other kinds of manufuctured tobacco, not herein in many communities where these articles are The question was put on the amendment;

otherwise provided for, a tax of thirty-two cents per matters of almost absolute necessity the keep and there were-ayes 51, noes 49.

ft alone

pound. ing of it on hand for sale at all. It seems io

So the amendment was agreed to.

On all smoking tobacco exclusively of stems or of me the tax should not be imposed so as to

leaf, with all the stems in and so sold, the leaf not

Mr. SCHENCK. I desire now to know having been previously stripped, butted, or rolled, work a petty annoyance to the whole commu- whether it is in order to move any general

and from which vo part of the stoms have been sepanity. I suggest therefore an exemption of sections?

rated by sifting.stripping, dressing, or in any other

manner, either before, during, or after the process $500 shall be made. It is well enough to im. The CHAIRMAN. The gentleman from of manufacturing; on all fine-cut shorts, the refugo pose the tax where the sales exceed $500 a Ohio will observe that, in the first place, he

of fine-cut chewing tobacco which has passed through year, allowed the amendment to be offered and read

a riddle of thirty-six meshes to the square inch by Mr. SCHENCK. If the gentleman had only

process of sifting; and on all refuse scraps and at the Clerk's desk, and the gentleman from sweepings of tobacco, a tax of sixteen cents per pound. read a few lines lower he would have found a Iowa (Mr. Price] to consume half of his five definition of dealers in tobacco and snuff to be

Mr. GARFIELD. I move to amend this minutes in its defense, before the point of order every person whose business it is to sell or was made; and, in the next place, that the

section by inserting in the first paragraph the offer for sale manufactured tobacco, snuff, or

word or" between the words “dryand amendment proposes merely to exclude a cerI think every man whose business it tain conclusion which might otherwise be

damp;' so as to make the provision con

form to the present law in that respect. is to sell these articles should pay five dollars. derived from this act, and it must, therefore, The amendment was disagreed to.

Mr. LOGAN. It is exactly right now. be entirely pertinent and in order at this time.

Mr. GARFIELD. I have made the moMr. ROBINSON. I move to insert after

Mr. COBURN. I move to insert after the

tion. That is the way it is in the present law. the words "eating house" the words “who word “sales,” in line ninety-five, the words

The amendment of Mr. GARFIELD was not bas paid a special tax as such shall not be " whose annual sales exceed $100 and." The

agreed to. required to pay additional tax for selling." object of that amendment is to provide that all

Mr. MYERS. I move to strike out the last The object of this is that the retail dealer or

persons who may sell tobacco in amounts less tavern keeper or keeper of an eating house ihan $100 a year shall not have to pay the five

two paragraphs, relating to chewing tobacco who, in addition to having paid the tax on any dollar tax. There are many dealers through

and smoking tobacco, and to insert in lieu

thereof the words “on all chewing and all or all of these, as the law provides, shall not

out the country whose exclusive business is not be required to pay this additional tax, The to sell tobacco, but who keep and sell tobacco smoking tobacco, a tax of twenty-four cents amendment would be nearly the same if we merely for the accommodation of their cus

The rates fixed by this bill on had proposed to insert one word in the clause, tomers, and to compel a man who sells only

these two kinds of tobacco, and, if I may use so that it will read “any retail dealer or keeper a small amount to pay a tax of five dollars seems

the expression, on the different species of the of a hotel, inn, tavern, or eating house, who to me to be a very small business.

same kind, are thirty-two cents and sixteen seils tobacco, snuff, or cigars, shall not pay,

The amendment was agreed to.

cents per pound ; just as last year we had difin addition to his special tax the special tax as a

Mr. MYERS. I move on page 88, line one

ferent rates of laxes for different kinds of dealer in tobacco." Now, sir, there are a great hundred and two, after the words " eating

cigars and cigars of different values. When many tavern and eating house keepers where house," insert the words “whose annual sales || cigars at the rate of five dollars per thousand

I offered an amendment last year to tax all the profits on all the cigars sold during the year of tobacco, snuff, and cigars exceed $500." would not amount to the tax imposed by this The amendment last adopted does not, in any | scale was advocated. But the amendment was

great objection was made to it, and a sliding section of the bill. I hope the amendment way, conflict with this. This provides if these will prevail. dealers are to be charged a special tax for deal

adopted, and now the whole country agrees The amendment was disagreed to. ingin tobacco that they shall make sales amount

that that plan is best. Now, if we fix the rate

of tax at sixteen cents per pound on all fineMr. PRICE. I offer the amendment which

ing to at least some considerable sum before I send to the Clerk's desk. they shall be accounted dealers in tobacco. I

cut shorts or refuse tobacco, that will allow & The Clerk read as follows: will modify my amendment so as to fix the

large amount of tobacco such as killikinnick,

Lynchburg, &c., to come in under this head. At the end of line seventy-five, on pago 87, insert:

amount of annual sales at $100. But the payment of any special tax imposed by

Mr. PILE. This amendment is not neces

Cigars are now taxed five dollars per thou. this act shall not be held or construed to exemptany sary; it is provided for elsewhere in the bill.

sand. It takes twenty pounds of tobacco to person carrying on any trade, business, or profession

Mr. MYERS. If that is the case, I will

make a thousand cigars, so that the tax is from any penalty or punishment therefor provided by the laws of any State; nor to authorize the comwithdraw my amendment.

about twenty-five cents per pound. The ma; mencement or continuance of any such trade, busi- Mr. HOLMAN. I move to amend this sec

terial of which cigars are now made can avoid ness, or profession contrary to the laws of any State,

this tax of twenty-five cents per pound by being or in places prohibited by municipal law; por shall

tion by striking out the first paragraph, which the payment of any such tax be lield or construed to has been amended to read as follows:

cut up into refuse smoking tobacco, which it prohibit or provent any State from placing a duty or

is proposed to tax only sixteen cents per pound.

Distillers producing fifty barrels or less of distilled tax on the same trade, business, or profession for spirits, counting forty gallons of proof-spirits to the

Now, I think the tax on the higher grades of State or other purposes.

barrel, within the year, shall each pay $200; and if tobacco should be reduced, and the tax on the Mr. PRICE. The only object of that amend. producing more than fifty barrels shall pay in addition four dollars for each such barrel produced in

lower grades raised, so as to make the two ment is to prevent a conflict between the act of

alike. excess of fifty barrels. And monthly returns of the Congress and the acts of the Legislatures of number of barrels of spirits, as before described, dis- Mr. ALLISON. I hope the tax on smoking some of the States which have legislated on tilled by bim, shall be made by each distiller in the tobacco will not be raised eight cents per this question; and I offer it with the assent of

same manner as inontbly returns of sales are made.

Every person who produces distilled spirits or who pound, as proposed by this amendment. the Committee of Ways and Means. brews or makes mash, wort, or wash for distillation

The amendment of Mr. MYERS was not Mr. SCHENCK. Oh, no. I mean to raise or for the production of spirits, or wbo by any process agreed to.

of vaporization separates alcoholic spirit from any & question of order on it. fermented substance, or who, making or keeping

Mr. GRAVELY. I move to amend the Mr. PRICE. I supposed í offered it with mash, wort, or wash, bas also in his possession or use clause imposing a tax on chewing tobacco by

1 be

per pound.”

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