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five to one hundred per cent. upon in getting | and yet when I come to look at this piece na llapd I do not think there is any sound interest

of duction of this one article, distilled spirits; this single instrument, and it is without any their handiwork I have thought of but one certainty as to the result. The only object of word in the English language yet that comes in the Government which would be injared if it seems to be to crush out the small distilleries anywhere near the expression of my views of we did, by our legislation, discourage the proof the country, whereas it is understood by it, and that is that it is humiliating. But I do duction of whisky. But the simple fact is, it those best versed in such matters that the frauds not suppose I ought to say that of the section, would not discourage the production of that have been perpetrated on the Government not because it might by some persons be thought | article, nor the consumption of it. There will by small distilleries but by large ones. I do to reflect upon the committee of the Senate. be no more or less whisky drank in the counnot think it can be the true policy of the Gov | I know the ability and the integrity and the try or consumed in the country whether the tax ernment to crush out any interest in this way. || industry which characterize that committee; be sixty cents or two dollars. Where there is As well might you impose heavy burdens on but, after all, here is a proposition made to the an appetite for the use of this article as a ber. small farmers or small inanufacturers of cotton American people to remit about one dollar and erage that appetite is proof against any meas, or woolen goods as upon small distillers. The forty cents per gallon of the tax which for some ure of taxation that you ever have proposed result is to deprive small distillers of the use years we have asserted should be collected upon yet. Where there is a necessity for the use of of their capital in this pursuit and force the this article known as whisky,

it in mechanics, of course that necessity will business into large establishments, and prevent When this tax of two dollars per gallon was have to stand this great tax. But the amount any persons pursuing this branch of business first imposed upon that article I had the dis- of this distillation which is used in mechanics unless those who have a large amount of capi tinguished lionor of being a member of the as compared with the quantity which is used tal. I am opposed to that policy not only with Finance Committee. I outgrew that long ago. as a beverage is nothing at all. respect to this, but with respect to every other But while I was upon the committee I am Then what is the reason for urging upon us pursuit.

happy to remember to-day that I took an acta this reduction ? I do not know but that it has Mr. SHERMAN. The only question here ive part in securing this increase of the tax on been stated in the course of this debate; it is is whether the United States or the distiller | distilled spirits. While that measure was pend- understood throughout the country, understood shall pay for the necessary meters and meter- ing I was in the habit of conferring with num- as plainly as if it was recited in a preamble to safes. Under the present law the distillers bers of gentlemen from different portions of this bill. The proposition rests upon the allepay for them, and many of them have supplied the United States who were then engaged in gation that two dollars per gallon cannot be themselves with them. All the United States the distillation of these spirits. I found among collected; that the Government is not equal to have to do in regard to meters is simply to them many gentlemen as intelligent and as the task of collecting this amount of two dollars prescribe the form and manner and kind. Cer: || honest, I verily believe, as any men with whom per gallon. Why, sir, when you first comtainly to throw on the United States the bur- I have ever conferred upon any subject; and I menced taxing whisky, the manufacture of that den of furnishing meters and meter-safes for remember to-day that among the whole num. article was in the hands of men the great body all the distilleries in the United States would ber I never found a man who professed to care of whom would have gone on foot to your colbe an extraordinary thing.

a fig whether the tax was twenty cents a gallon lectors to pay any amount of tax you saw fit to The amendment was rejected.

or two dollars per gallon, pever found a impose rather than to rest under the odium of The PRESIDENT pro tempore. The ques.

man among them who did not believe that so attempting to deprive the Government of any tion now is on concurring in the amendments

far as the manufacturers were concerned they | portion of its legitimate revenues. That the made as in Committee of the Whole. The

could just as well afford to pay two dollars as character of the gentlemen engaged in this question will be taken on all the amendments

to pay anyihing. They asked that they should manufacture may have changed very much together, with the exception of such as may

not be compelled to advance this high tax to since that time I cannot undertake to deny. be indicated for a separate vote.

the Government in advance of sales; but if That the individuals engaged in it have changed Mr. BUCKALEV. I ask for a separate

they could be allowed to retain the payment very much, I know; for I have seen many men vote on the amendment to the fiftieth section.

until their sales were made they were perfectly who were engaged in the manufacture then who Mr. CONNESS. I desire to ask a question. I willing to pay the two dollars per gallon simply are no longer engaged in it, and I have heard In Committee of the Whole a proviso was

because they knew the consumer would pay it of others who were engaged in it then and are no adopted to the first section of the hill. I desire

to them. Whisky is just as sure to sell in the longer engaged in it. But I do not pretend to know whether if that is concurred in it will

market at its cost as wheat is, or as corn is. It say that if every man who then was manufac. be subject to still further amendment. ["No,"

was then; it is now. That was the testimony || turing distilled spirits was now doing it and "No."] Then I desire to ask for a separate

of honest distillers engaged in the business at was as honest to-day as he was then, he, under

that time. vote on the question of concurring in that

the operation of your revenue system, would amendment, because I wish to move an amend

And, Mr. President, I am glad to say that I take the trouble to walk out of his town or to

do not remember ever to have met but one ment to it.

walk out of his office to see this tax collected. Mr. McCREERY. I wish to give notice

consumer from that day to this who objected He could not afford to do it. No man can that I will offer amendments in the following gallon paid. I believe the great body of con

to paying or having the tax of two dollars per afford to-day to be honest who is engaged in sections: section twelve, now thirteen ; sec

the manufacture of distilled spirits simply be tion nineteen, now twenty; and section thirty

sumers, especially of those who consume it as cause the Government itself tolerates and winks two.

a beverage, feel

, as I think I expressed myself | at, and covers up, aids and abets so many disThe PRESIDENT pro tempore. The first

at the time, that it made a more respectable bonest, corrupt, wicked, nefarious men who excepted amendment will now be read.

beverage out of it when it had contributed two are engaged in the same business. It is man. The Chief Clerk read the amendment to add | dollars per gallon to the necessities of the Gov.

ifest that an honest distiller cannot afford to pay at the end of the first section the following ively cheap was the distillers were in the habit production when the dishonest one se telesa inta

to your Treasury two dollars a gallon on his proviso: Provided, That the tax on brandy made from

of furnishing it before this tax was put on. I grapes shall be the same and no higher than that think to day as I thought then, that it is not He can afford to pay the two dollars if the Gor: upon other distilled spirits.

creditable in the Government, it is not credit- ernment will see to it that nobody else makes Mr. CONNESS. I renew the amendment able to the industry of the people, tu furnish offered by my colleague in Committee of the so much drunkenness as there is in a gallon of Treasury at a less figure than he does. It is

whisky cheaper than be does or settles with the Whole to that amendment. The proposition whisky at forty cents, as you could furnish it at is to strike out the words “the same and no if there was no tax on it, or at a dollar, as you

only upon that condition that he can afford to

pay his taxes. higher than that' and insert “one half the can furnish it with a tax of only filty or sixty

We know very well that the Government has tax;" so as to make the proviso read: cents per gallon. I do not think it is a respect. not enforced the collection of this tax heretoProvided, That the tax on brandy made from able thing:

fore. Before you commenced the taxation of grapes shall be one balf the tax upon other distilled spirits.

brought before us at this time to reduce this gallons a year. I suppose no man pretends

Now, Mr. President, why is this proposition whisky you were making about eighty million Mr. HOWE. Mr. President, I desire to say tax from two dollars to sixty cents a gallon? to the Senate a few words on this first section,

that the production is any less than it was then. It is not because you are getting too much I have no doubt it is much more. I believe although not upon the particular amendment money; it is not because your Treasury is just now moved ; and I take the opportunity, || overflowing; it is not because you are debauch

we are now getting about one million dollars with the permission of the Senate, to say them ing and demoralizing the American people with

a month, or something like that, from this now, because I am expecting every moment a superabundant Treasury; it is not because

source. That shows you simply that your reva to be called out of the Senate to act upon &

enues from this one source are defrauded to you have more money than you know how to committee of conference.

the extent of about one hundred and seventy expend. You are, on the contrary, racking million dollars per annum.

That money, The first section of the bill has one feature every resource upon which you can place your which is more obnoxious to me than I know

suppose, is divided among the dishonest and how to state. I have done everything but lay the pressing, the urgent

demands of the nation. facture and who are einployed in the collec:

knavish men who are employed in the manuawake at nights to discover some language by What, then, is the reason for putting this tax which I could express my view of the proposi down? Does it discourage any branch of in

tion of your revenue. It is an enormous sum. tion contained in the first section and yet be | dustry? Does it discourage any kind of pro

Now, Mr. President, these laws have been consistent with my feelings toward the mem- duction which the nation cares to foster, or

in existence some five or six years. It is some bers of the committee who have reported it. wishes to build up, or to promote? No man

six years since you first commenced to tax I confess I have the most profound respect for here will pretend that. If it discourages any.

whisky. From year to year the Legislature each and every member of that committee; Il thing, any kind of production, it is the pro

bas made it its business to perfect the system, to improve the machinery by which these tases

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are collected. This is the last attempt at im- are piling up fortunes in a month, and you are I do not venture the prediction that your rev. provement. I have not had the opportunity made to see the fortunes, to see them suddenly enues from this source will not be increased if to examine this bill very carefully. So far as transformed from poor men to millionaires-1 you put this tax down to fifty cents a gallon, I have examined it I am inclined to think it is say, when such circumstances are pointed out, for I do not know what is in the future. If the a decided innprovement upon anything that we and they go on from day to day, it is an explana: gentlemen outside of Congress can control the have ever bad upon the statute-book before. tion of this mystery whereby your tax upon the action of Congress ; can make us reduce a tax It seems to me very carefully drawn. But I statute-book continues so very heavy, and your when they tell us to, or raise it when they tell admit that there is no statute in the world, be income from this source is so very light; and us to, and if they have decreed that putting it ever so cunning, that can stand in the place it is another instance I think, in which, if you this down to fisty cents is only a temporary of, or answer for, an honest officer. The great | had an efficient administration of the Executive measure, that it is resorted to only to enable defect in your system at this time is that you Departments of your Goverument, such spec- them to get out of bond the large quantity which have not honest officers, and you have not men tacles would not any longer be seen.

is collected there, and to manufacture at this at the head of your system who will call dis- Now, we do encounter, we have encountered, low rate an additional amount which will suphonest officers to any just or fair account. these difficulties. I know the Finance Com- ply the consumption for a year, and then to be ability.

mittee cannot change these officers ; the Sen. followed with another sudden and great rise-The different methods by which your rev ate cannot; both Houses of Congress cannot. if that be the theory upon which this legislation enues have been defrauded in this one article There was a time when we might have pre- is based, then I admit your revenues will be are just as familiar to the great body of the vented a great many of these appointments, increased from this source, because the mo. people of the United States, to the whole body | but we did not do it. Such men, men of this ment the tax is put down to fifty cents, every: of its business men, as they are to the men who character, are now in office. For the purpose body who has a distillery or can lease one will are engaged in perpetrating those frauds them- of what I have to say this morning I am will. go to work distilling to the utmost of its capacity, selves. They are in the mouths of everybody, || ing to admit what I suppose the Committee on and when the amount on hand is as large as Senators are repeating them, members of Finance assert, that the tax of two dollars per they care to advance the tax upon, then they committees are repeating them, telling them | gallon cannot be collected. But I say, it ihe || will come forward and tell us, as we were told here on the floor. They go into the columns fact be so, it does seem to me, nevertheless, some years ago, “It is a great scandal to let of the Globe. They go into the columns of the Committee on Finance have mistaken this article go to market so cheap, when you the newspapers throughout the country. You | terribly the remedy. It is no remedy.to reduce are taxing the direct necessities of life as heavily know all the expedients and all the tricks. this tax to fifty cents. You have dishonest men as your laws still will tax them." They will Different schemes have been detailed here over engaged in this branch of the service. They tell us that it is a great scandal that this article and over again. This very season I have heard will not collect or they will not account for this should pay only fifty cents a gallon, that it of some individuals connected with this branch tax. Why, sir, that same class of men will ought to pay a dollar and a half

or two dollars of the service being brought to grief by reason remain in office after you have passed this bill, again, and then the tax will be raised, and then of their rascalities. But, sir, it is known to and if they will not collect and account for they will reap the profits on their business trang. the President of the United States; it is known two dollars, they will not collect and account action in the mean time. to the Secretary of the Treasurer; it is known for fifty cents.

But if that is not the theory; if the theory to the Commissioner of Internal Revenue ; it I have heard it said that these distillers is that fifty cents a gallon is to be hereafter is known to the country that hundreds and would pay the fifty cents rather than run the for all the future the maximum of the tax on hundreds of the most gigantic frauds, amount- risk of detection. Why, Mr. President, they whisky, then while you have your present ing to millions in specific instances, have been will pay two dollars just as quick as fifty cents. corps of officers in control of this branch of perpetrated. Every step has been detailed, The great mass of them run no risk of detec- the service you must not expect any additional but no attempt has been made to call any one tion. Their arrangements are perfected with revenue from this article. They are masters of the officers within whose jurisdiction these the officers; they are in full communion with of the situation, and you tell them so by this great frauds have been perpetrated to any the Government itself, through its employés, bill. Their interests must be taken care of sort of an account.

and know exactly the terms upon which they first, and you tell them they can and may take Mr. President, when the whole press of the are doing business; and they run no more risk care of them first. Their interest is to fill country resounds with the fact that vessels are than the Government does. To be sure, if their pockets, let what will happen to the loaded with barrels under the pretext of export- || somebody, who has no duty to perform, out- Treasury; and if they cannot fill their pockets ing whisky and nothing but water is sent out, wits the distiller, and the assessor, and the by taking the same percentage of the fifty or when vessels under the same pretext are collector, and the inspector, and informs the cents that they have required of the two dolloaded with whisky and that whisky never goes Commissioner or the Secretary, then the dis- lars, then they will take a larger percentage of out of sight of land, but returns and is unloaded tiller may come to grief, and so may the col. that; and if the whole of the fifty cents will within a particular collection district of the lector, and so may the inspector. Whatever not fill their pockets, then, as I have already United States, one would suppose, when such risk there is is mutual. They all share in it. said to you, they will take the other revenue facts as those are narrated, if you had an effi- But that risk is so very light that I feel great collected from other subjects. cient and honest administration of the Execu- confidence in assuring the Committee on Fi- But, Mr. President, leaving out all these tive Departments, the revenue officers would nance that they will find fifty cents a gallon | economical considerations, if I knew that you be in danger of losing their places.

abundant to encourage them still to go on could not get a dollar of revenue from this Mr. CONNESS. Not a bit.

with this same copartnership to the end. Fifty source for the next eight months, and if I Mr. HOWE. "Not a bit," says the Sena- cents on eighty million gallons will yield | knew that you could get fifty millions by re. tor. Yes; they would be in danger of losing $40,000,000, and that is a pretty good-fund to ducing this tax to filty cents, I should still their places if the Senator himself was at the steal from. It ought to satisfy a large number insist that you did not make enough by the head of one of these Departments. It would of reasonable thieves.

change to compensate for the indelible disgrace not do for a collector or an inspector in that The Senator from Nevada [Mr. STEWART] | you inflict upon the character of the nation by district to say “I did not know anything about shakes his head ; says it will not. I suppose the confession which the first section of this that." The Senator from California would tell he thinks they have been so high fed hereto. bill contains. If it is true that the Governhiin at once when he urged that plea that he fore that they will not compromise for forty ment is weaker than this band of thieves I was not the man for his place; that he was millions. He may be right. He may know would not be hired to place the acknowledg. decidedly out of place; and that he could find better than I do. He may be right; but all I ment of the fact upon the statute-book for a better man for it; for he knows, as you know, have to say in reply to that is, if they are not any $50,000,000. I would keep it off; and the and as I know, that it is not difficult to find | willing to take the forty millions, they will take more I felt my weakness the more I would men for each one of these places who cannot the balance out of your other sources of reve. pretend to be strong, if I were the Govern. be manipulated and put to sleep every time nue; and if that theory is correct you ought | ment. The more imminent I felt to be the one of these fraudulent shipments is desired or by all manner of means to keep up your tax to danger of my being beaten in this protracted attempted.

two dollars for the express purpose of furnish struggle, the more I would pretend that there And so, Mr. President, when a large quantity | ing a fund which will satisfy the rascals, which was no danger at all. I would not make this of spirits is forwarded from a distillery in the will content the thieves, and which will en humiliating confesson for any amount of money interior of the country to the sea-board in bond courage or induce them to pay the balance of that anybody proposes to realize out of this and never reaches the warehouse, bat goes your revenue into the Treasury. To-day you ll change in the law. upon the marke before getting there, and that start out in this bill with this proposition, that But, sir, I do not believe in any sort of fact becomes notorious and is in the mouths you have an army of thieves engaged in col. necessity to adopt this measure. I believe that of everybody, an efficient officer at the head lecting the revenue, and in order to swell the a revenue can be collected from this article. of the revenue system having control of his resources of the Treasury you propose to re- I have been told, and I believe that business subordinates would see that more vigilant and duce the amount of the revenue. You admit men will enter into obligations to pay the Treascareful officers were put in the place of those you cannot control them; you confess that they | ury of the United States from a million to a who had allowed such things to be done. are stronger than the Government; you confess | million and a half dollars every week in lieu of

I have another remark to make. When the that rascality is supreme over honesty in the this tax on distilled spirits; that you can farm whole country stands pointing their finger to- nation, and then reduce the fund upon wlrich out this business of distilling liquors at from ward individual collectors and assessors and they are allowed to plunder, and you expect one million to a million and a half dollars per inspectors who are working at a prescribed sal- them to deal honestly with the other sources week. We never have done it. It is not ary, so many dollars a day, or so many thou- of revenue! It seems to me we shall find our- exactly in harmony with our notions. It would sands a year, and when you are told that they ll selves mistaken.

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or other. You have granted that already. I do not believe that the American people paper, but it is very doubtful whether you have Your collectors and inspectors of internal rev. are so corrupt that they cannot administer their it in your warehouse, I think an honest appeal enue liave a monopoly of this business. The | laws. I believe that a vigorous administration to the manufacturers of whisky to pay fifty only difference is that you get $12,000,000 and could find honest men that would administer cents into the Treasury may avail something. they get $170,000,000; whereas in the other the law. The fault is in the administration of I think the constituents of my friend from Ken. case you would divide about evenly. That is the Government. I have no information that tucky who manufacture Bourbon will pay fifty all the difference. It is only a pretty stern leads me to charge this man or that man par cents; and I think a great many of the counnecessity resting upon the Government that I | ticularly with it. Each one will find sufficient try people will pay fifty cents rather than be should feel a justification to myself to vote reasons to charge it upon another. But we in partnership with the whisky ring, I think for selling, farming out this or any other branch have the fact that the revenue is not collected. we shall get more revenue by this reduced tax. of the revenue; but before I would submit to I believe that two dollars gives them a wider || I give notice now that I shall not support next such a confession as this first section makes, I margin for wholesale corruption than fifty cents. winter any proposition to raise this tax again. would not only sell any branch of the internal Of course officers who have once been cor- I shall not vote to raise the tax again to make revenue, but I do not know but that I would | rupted will remain corrupted; but if the tax is a speculation in that form. No doubt we shall put up the Government itself at public auction put at fifty cents, there may be some honor in I get a very handsome revenue at a tax of fifty and sell that. I would agree to anything some men engaged in the business of distilling, cents when it is thoroughly enforced, and it rather than this.

and rather than continue in these corrupt com- will be enforced, because we shall have an It is just as easy, it seems to me, to enlist binations, rather than countenance this whole- administration at some time, undoubtedly, that the honest men in the country on the side of sale rascality, they may voluntarily pay the tax will do it. the Government as it is to enlist the thieves; ll without coercion. I think we should be likely Mr. POMEROY. I have been anxious to and if you will do that I believe they will take to get more from them at fifty cents voluntarily have a vote on this distinctive proposition at care of the interests of the Government. Sooner than we should by any system of coercion. some time. than agree to this I would give the Commis. We cannot coerce them; we cannot force them Mr. SHERMAN. Let us take the vote now sioner of Internal Revenue or the Secretary of to pay the tax if we have to collect it through on the pending amendment. the Treasury a commission of five or ten or the machinery we now have. This measure Mr. POMEROY. The question now I underfifteen or twenty per cent. on the whole rev. looks to me rather like an appeal to the çen- stand to be on concurring in the amendments enue collected from this source, and give him | erosity of the distillers to pay something into made as in Committee of the Whole. full command of the force; let him employ his the Treasury.

The PRESIDING OFFICER, (Mr. Edown assistants, and pay him the commission Mr, MORTON. That is what it is.

Munds in the chair.) The question now is on only on so much as he paid into the Treasury. Mr. STEWART. That is about what it is. the amendment proposed by the Senator from du would make him immensely rich, I know, But when Senators talk about having any force | California [Mr. CONNESS] to an amendment to give him that large commission; but then in the Government to collect it, I do not expect recommended by the Committee of the Whole. it would inake the Government so inuch more it; and when they speak as if we were respons- Mr. CONNESS. I hope that before furtber independent than it has ever been yet. Is it lible, I deny it; we are not responsible in any discussion on the main question the Senate not better to give one man a commission of | degree. I do not care how good the laws are, will allow the vote to be taken on this amendten per cent. than to distribute a commission in bad hands they amount to nothing. I vote of eighty per cent. among a number of men?

for this bill as an appeal to the whisky distill- The PRESIDING OFFICER. The SenaIs it not betier to save ninety per cent. of this ers to pay something to the Government. We tor from Kansas has the floor. revenue than it is to save tive per cent. of it? put the tax down to a very low figure and ask Mr. POMEROY. I have no objection to It is less than that that you are getting now. them to pay something to the Government and taking a vote. I was going to say that at some

I cannot believe that an expedient night stop dividing with collectors, inspectors, and time or other, either in Senate or in committee, not be adopted which would enable the Gov. other officers,

I shall move to strike out "fifty cents" and ernment to realize a very large sum in spite of Mr. HOWE. Will the Senator allow me to insert "two dollars,'' so as to have, if possible, the men you now have employed in this branch ask him a question ?

a distinctive vote of the Senate on that propoof the service, not with their help. I guess Mr. STEWART. Certainly.

sition. I have no objection to waiting until we that is hopeless; but in spite of them a very Mr. HOWE. That idea has occurred to are in the Senate, and these various amend. large revenue could be collected from this

I ask him if he does not think it would ments are concurred in. I am informed that source; and I should have been heartily glad | be expedient to change the form of the section we are now considering this bill in the Senate. for the sake of the country if the Committee and put it in the form of a petition to the dis- I will inquire if that is so? on Finance had seen proper to report in favor tillers?

The PRESIDING OFFICER. The bill has of trying some such expedient. Doubtless they Mr. STEWART. I think we would be as been reported to the Senate. thought they had, and perhaps they had, for likely to get about as much in that way. I do Mr. POMEROY. Then the first question I have not considered the subject very care- not think that with the present machinery of will be on concurring in the amendments made fully, sufficient reasons for not trying any one Government we have any means of collect- in committee. of the expedients that I have suggested. Per ing taxes. That is not expected; but there Mr. MORTON. That motion bas been car haps there is no expedient by which, as things are some men engaged in this business who, ried. now stand, this revenue can be collected; but rather than break the law, will be willing to Mr. POMEROY. Then, if I am in order, I I would still carry sail to the end; I would pay this sum, and we shall be likely to get as move to amend the first section of the bill, the still stand upon the right of the Government much as we would if the tax were two dollars. main feature of the bill, by striking out "fifty to have this full tax, and I would wait for There is not as wide a margin for rascality. cents" and inserting “ two dollars."

The PRESIDING OFFICER. That is not when honesty will take command in the Exec: Nevada allow me one word?

now in order. The pending question is on the utive Departments of the Government, and · Mr. STEWART. Certainly.

amendment proposed by the Senator from Calwhen the national will expressed in your stat- Mr. CAMERON. I desire to call the atten- ifornia to an amendment recommended by the utes will be obeyed willingly by the honest men tion of the Senator to this fact: we have twenty. | committee. of the country, and necessarily by the thieves | five million gallons now in bond, on which we Mr. POMEROY.

That was the amend. of the country.

have the right and the power to collect the tax ment moved when we were in committee by Mr. STEWART. Mr. President, I shall of two dollars. What will you do with that in the Senator from California, who sits next to vote against any change that may be proposed bond ?

me, (Mr. COLE.) to this bill and shall vote for the bill with this Mr. STEWART. I think the Senator from Mr. CONNESS. Yes, sir, and renewed by tax at fifty cents. I do not think it is any || Penosylvania is mistaken in his proposition me in the Senate. The vote can now be taken backing down on the part of Congress or any that we have the power to do that. humiliating acknowledgment on our part. We Mr. CAMERON. I am not mistaken, for Mr. POMEROY. Very well; let us have are not the administrators of the Government. the whisky is there in our possession, and we that vote first. We have ascertained that fact pretty thoroughly. can command the payment of the tax any day Mr. MORRILL, of Vermont. I do not We do not collect the taxes. I believe there

we please. We can put a provision in this bill desire to protract the debate on the question is a larger margin for larceny in two dollars compelling them to pay the tax in ten, twenty, raised by the Senator from Wisconsin, but I than in fifty cents; and upon that theory I shall or thirty days from this time.

am unwilling to be placed in the attitude in go for the tax of fifty cents. I do not believe Mr. STEWART. I have no evidence before which he left the Senate in reference to the that putting the tax down to fifty cents will me to make me believe that if the whisky is amount of tax upon whisky. make those men honest; but I do not think it there it would stay there if we attempted to Mr. POMEROY.

The Senator must be will give them quite as large a margin for lar. realize from it. It has always disappeared in aware that that question is not before the ceny. I do not expect to infuse any life into some way. I have no faith in that at all, not the administration of the Government while it a particle. Our experience thus far has proved Mr. MORRILL, of Vermont. I am merely remains in its present hands. I do not say it to be a failure. When you supposed that you saying a word or two in reply to the Senator who is to blame; but it is manifest to me that had whisky in bond you found only empty bar- from Wisconsin. no bonest effort is made by the authorities to rels' there. They have a way of doing these Mr. CONNESS. You can do that by and by. collect this tax. It is impossible for us to tell things when there is a thorough partnership who is to blame. The whole administration between the officials and the whisky manufac.

Mr. MORRILL, of Vermont. I may as

well do it now, I do not not want to occupy of the Government, so far as the collection of turers and dealers. When that partnership is time, this tax is concerned, is a failure. complete, you may have whisky there on

Mr. President, I disagree with the Senator

me.

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from Wisconsin on the point as to its being wise Mr. DAVIS. That is an amendment to an pect us to vote such injustice to the other States ever to have placed so high a tax as two dollars amendment?

in favor of the Pacific slope. That is the great upon whisky, but there was such a desire to The PRESIDING OFFICER. Yes, sir, word now. We used to talk of the West whenobtain all the revenue that we needed from and upon this question the yeas and nays have ever anything extraordinary was to be done two or three articles that I was willing, or been demanded.

but now it has got to be the Pacific slope.'
rather consented so far as my vote was con- The yeas and nays were ordered; and being From this time out we shall be legislating in
cerned, to have the experiment tried, although || taken, resulted-yeas 17, nays 18; as follows: favor of that slope. It is a great country, and
I never had any faith that we could collect so YEAS-Messrs. Buckalew, Cole. Conness, Corbett, every year it is getting to be greater ; but there
large a sum. Î
was in favor of something like Davis, Henderson, Hendricks, Howard, McCreery, is no more reason why the wine-growers of

Morton, Pomeroy, Ramsey, Stewart, Sumner, Van
a dollar, not over a dollar, and I should be
Winkle, Williams, and Wilson-17.

the Pacific should have a bounty for its prodbeiter satisfied now if this bill provided for a NAYS- Messrs. Anthony, Cameron, Chandler, uct than there is for giving one to the man who tax of a dollar than any other sum. But the Çonkling, Crngin, Drake, Edmunds, Ferry, Fessen- | tills the soil in the valleys of Pennsylvania and

den, Harlan, Howe, McDonald, Morgan. Morrill of
Constitution of the United States places the
Vermont, Ross, Sherman, Vickers, and Yates--18.

who raises the corn there; nor, indeed, is there
main responsibility upon the House of Repre- ABSENT-Messrs. Bayard, Cattell, Dixon, Doo- 2 bit more reason why he should have an
sentatives of raising revenue. The committee
little. Fowler, Frelinghuysen, Grimes, Johnson,

opportunity of doing wrong there than there Morrill of Maine, Norton, Nye, Osborn, Patterson of the House labored upon this bill very assidof New Lampshire. Patterson of Tennessee, Rice.

is that the man in the city of New York who uously for over seven months. They received Saulsbury, Sprague, Thayer,Tipton, Trumbull, Wade, is defrauding the revenue every day, seeking delegations and testimony from all parts of the Welch, and Willoy-23.

every opportunity he can to do it, should have country, and reached the conclusion that it So the amendment to the amendment was

such an opportunity. I do not charge the ought not to be placed at any higher figure rejected.

constituents of my friend from California with than that fixed in this bill.

The PRESIDING OFFICER. The ques- ever attempting to do wrong; but here will be I believe with the Senator from Nevada that

tion recurs on the amendment made in com- a new temptation again. it will depend greatly upon the men whom we mittee.

The Senator from Nevada supported this have in office as to the amount that will be Mr. DAVIS. I move to amend that amend- bill on the ground that the present tax was collected. But it has been found, as a recent ment by adopting the words of the amendment giving too great a temptation to defraud the minister of England has stated, that there, with offered by the Senator from California with revenue. I think the whole thing is wrong. the exception of this one article, when the these additional words, after theword "grapes," We ought to adhere to the tax which we have duties are placed above thirty-five per cent. it or any other fruit."

put upon distilled spirits, and make no excepis no object to the Government; there will be The Chief CLERK. It is proposed to amend tion of one product against another. such smuggling carried on in England that the amendment so that the proviso will read :

Mr. CONNESS. Mr. President, if that they cannot increase the revenue upon many Provided, Thatthetax on brandy made from grapes

were the rule in the United States, you would articles when they raise the duty above thirty. or any other fruit shall be one half the tax upon hear one wail from Pennsylvania that would five per cent., because the temptation is so other distilled spirits.

reach the Pacific slope. Every coal miner and great. In relation to such articles as spirits Mr. SHERMAN. I do not know that it is the owner of a coal mine would cry out aloud; they confine their operations within so narrow neceessary to debate this proposition, but I every iron miner and manufacturer of iron a field and make the license system so higb | will state that if it is adopted but little, if any would join in the cry; and every politician in that only a very few can enter upon the busi- more whisky will be made. There are enough Pennsylvania would help them, as they always ness, and then they place inspectors all over | apples and peaches in this country to make a have. There is no State in the Union that has the island to ferret out any illicit distillation. reasonable supply of brandy.. It would be bet. been so nursed, fondled, caressed, kept enTherefore they are able to collect nearly all terat once to reduce the tax to twenty-five cents. riched, as the State my honorable friend so the amount that they levy upon this article. The only difference is that brandy is the distil. ably represents. I do not complain about that. But take it upon the continent: it is not so lation of fruit and whisky is the distillation of || I had a hand in helping him; but it is rather much that they are in favor of lower duties | grain ; and if brandy can be made from apples an ungrateful thing in him to turn upon us in upon the continent than we are. They would and peaches at a tax of twenty-five cents a gal- our child-life and deny to us what he has exlevy higher rates of duty but for the impossi- || lon, while whisky is made at a tax of sixty cents perienced and what we have helped to give. I bility of collecting them. They need the reve- a gallon, all the spirits, or the great body, will think a little sober reflection on the part of nue. Take for instance Austria. She is bank. || be made from grain. We do not get much rev- my junior friend from Pennsylvania ought to rupt at this moment, and would be very glad enue from grape brandy, as the Senator from satisfy him of what a bad speech he has made. to raise a larger sum of revenue. But where California says. It is not yet an important in- Mr. CAMERON. It is true that my aged the boundary lines are as they are in Europe, | terest as it will be; but we get $850,000 from friend from California, as he will admit, is sometimes countries not even separated by a brandies made from fruits. As a matter of | always zealous in what he believes to be right, river, merely an imaginary boundary line, it course this proposition is a substantial abolition but espeeially when that belief takes him to is impossible to collect revenue from a high of this enormous revenue. The apple orchards his great State of California. I am willing to tax, there will be so much smuggling going on. of Pennsylvania, Ohio, and Indiana, and all admit everything that can be said in favor of I think that our experience has demonstrated

the other States will furnish apple brandy its greatness and of its disinterestedness. It that a tax of two dollars affords too large a enough, I think, to keep everybody drunk who has never had anything to bolster itself up at temptation for poor human nature either in wants to be drunk, at a tax of twenty-five cents. all. The country has done nothing for Cali. this country or in any other. We are not This is a much more important proposition fornia, and I am surprised they have asked so worse here than they are in other countries, than the proposition of the Senator from Cali- little. They have only been in the Union for except, perhaps, in the personnel of our office || fornia.

about fifteen years, and I think they have had holders at the present moment. I hope that Mr. CAMERON. I was about to say to the every year about as many millions to help them there can be some improvement there. I do chairman of the Committee on Finance that along as they have asked for; and therefore it not think that we ought to be subjected to the under this proposition the frauds would be is that I am surprised they have not asked for reproach of a surrender to the whisky ring. I much more extensive than even he bas ima. more, for children are very apt to be spoiled do not believe any such thing.

gined, because the flavor of brandy can be given by kindly and tender treatment. The PRESIDING OFFICER. The ques. to any spirits. There is no difficulty with the Now, Mr. President, as to Pennsylvania, she tion is on agreeing to the amendment proposed present knowledge and experience in chemistry is what she is. She comes here to beg for by the Senator from California to the amend- in giving the taste of brandy to spirits made nothing. She does not ask you to do for her ment made as in Committee of the Whole. from oats or rye or corn or any other prod- what you are not glad to do for yourselves.

Mr. CONNESS. I have only to call the uct. It is just as easy to call it brandy, color Her coal mines have had no protection. They attention of the Senate to the amendment, and it a little, and give it a little different flavor, have taken care of themselves. You have to hope that it will be adopted. I think it is as it is to call it whisky. This would only be protected her iron; but it was because in times a concession that ought to be made to us. introducing another mode of defrauding the past you could get iron of no place else but

Mr. DAVIS. I will inquire what proposi- revenue. Why, sir, there can be apples enough Pennsylvania. She was necessary to your tion is before the Senate.

raised in the northern part of New York and safety in peace and your protection in war, The PRESIDING OFFICER. The amend- in the State of Michigan particularly—the best and every time she came up and did her duty ment will be reported by the Clerk.

apple region now in the world--to make all nobly, without complaining and without boastThe CHIEF CLERK. In Committee of the the spirits that can be consumed in the whole ) ing of her merits. Whole the following proviso was inserted at the country.

It is most surprising to see the Why, sir, she does not now want any reducend of the first section :

amount of apples raised in the little peninsulation of this whisky tax. She only asks you to Provided, That the taxon brandy made from grapes

in Michigan between the two great lakes. leave it as you have put it. She is unwilling shall be the same and no higher than that upon other The argument against this proposition, to that you should at once give a premium to distilled spirits.

my mind, is that it will give another oppor these swindlers on the $50,000,000 of revOn the question to concur with the Senate in tunity for fraud. The original proposition was enue which you have now in your control, that amendment, it is proposed to amend the wrong, because there is no more reason why and which you may collect to-morrow if you amendment by striking out the words "the you should give a bounty to the making of will on the whisky in the bonded warehouses. same and no higher than that,'' and inserting | brandy from grapes than there is for giving a We hear a clamor in different quarters to rethe words “one half of the tax;" so that the bounty to the making of whisky from rye or lease that tax, and I am afraid my friend, the proviso will read :

corn or potatoes or anything else. I am Senator from California, is willing to go with Provided, That thotaxon brandy made from grapes

surprised that a gentleman so liberal as the them. Brave and bold man as he is, I am shall be one half the tax upon other distilled spirits. Senator from California always is should ex. surprised that he listens to this clamor of the

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one.

ever.

rogues and dishonest men who say that our determined by the said Commissioner before the of the Secretary of the Treasury, and if be whisky tax cannot be collected, and that he is commencement of his crnploynient.

does not choose to concur with ihe Commis. willing, because they say it will not be col- Mr. BUCKALEW. I move to amend the sioner of Internal Revenue, then none are lected, to have it taken off. That is not ac. amendment in the second line, by inserting employed. I would rather leave it as it is now cording to my notions of courage, and I am after the word “revenue" the words “ with in the bill than leave it in that way. sure would not be according to his if he had the assent of the Secretary of the Treasury;''

The amendment to the amendment was reflected. I trust, sir, that we shall not agree so that it will read:

rejected. to this amendment. I think, as I said in the That the Commissioner of Internal Revenue, with

The PRESIDING OFFICER. The ques. beginning, it will introduce new and greater the assent of the Secretary of the Treasury, shall tion recurs on concarring in the amendment frauds than we have had. have power, &c.

made as in Committee of the Whole. Mr. FOWLER. I have but a single word to This leaves the selection of these persons to

The amendment was concurred in say on this proposition. I hope the amend- the Commissioner of Internal Revenue; but The next excepted amendment was on page ment now proposed will be adopted. The pro- leaves him subject to a very proper check, \ 26, section nineteen, now section twenty, line duction of brandy from grapes is only a small | especially as the number of officers is left at seven, to insert after the word “ascertained" interest. As I said the other morning, the fitiy, and it is very questionable whether that the words: amount of tax collected from that source is puinber will be needed. Whenever the Com.

By reckoning not less than twelve quarts of proof almost nothing. Last year from California it missioner shall lay before the Secretary inform- spirits for every busbel of grain used, nor legs than was only $11,000, and probably will not be ation to warrant the employment of so large a

seven tentbs of ono proof gallou of spirits for every more than half that this year unless the pro. number, le can doubtless obtain it.

gallon of molasses used. duction has been increased, and the tax from Mr. SHERMAN. I trust the Senate will The PRESIDING OFFICER. The questhat source is collected with a great deal more not agree to that. The purpose of this section tion is on concurring in this amendment made care than any other. It really might be stricken

to as in Committee of the Whole. out from the list without any loss whatever,

Revenue and perhaps it ought to be done. The only separate it from politics. The Secretary of the the amendments that I desire io offer, and as objection I had to that proposition was that it Treasury must employ collectors, assessors, there are several of them, I shall claim the proposed merely a reduction of the tax on and the great volume of officers. These detec- | indulgence of the Senate until they dispose of brandy made from grapes; but as brandies tives may be employed for a day or for a week, the several amendments that I have marked out, distilled from other fruits are now connected and there business may be to watch and ascer- and I would ask the attention of the Senate for with it, I have no objection to it and shall vote tain whether frauds are committed by officers two or three reasons. One is, I have occupied for it. I was right in stating the other morn- appointed by the Secretary of the Treasury. 1 very little time, and trespassed very little upon ing that the tax collected in California in 1867 | Cases may arise where it would be very impol

their attention since I have been here. Ån was $11,000 instead of $67,000. Sixty-seven itic to require the Commissioner of Internal other reason is, that my State bas probably as thousand was the amount collected from spirits Revenue, in the employment of a mere detec. much, or more, interest in this liquor and made from all kinds of fruits in California. tive for a temporary occasion, to consult any tobacco law than almost any other State in the The $11,000 from grape brandy is so incon

He may not wish to disclose bis purpose Union. I move to strike out the following siderable a sum as to make no item what to any mortal man. I think, therefore, the passage on page 16, commencing at line eleven

wbole matter should be left to him. It is a and running down to line fourteen : Mr. HOWARD. Mr. President, I voted for very small power at any rate, less power than

But any distiller who shall suspend work, as prothe amendment offered by the Senator from is exercised by a master mason or a master vided by this act, shall pay only two dollars per day California to impose one half the amount of joiner at any of our navy.yards. I think it had during the time the work shall be so suspended in tax upon brandy manufactured from grapes. better be left to the Commissioner,

his distillery, I did it with the sole view to encourage that, at Mr. POMEROY. I think the responsibility The PRESIDING OFFICER, The Chair present, infant enterprise existing in the United of collecting this revenue should fall upon some will inform the Senator from Kentucky that Siates. We all know very well that the grape one person. If you allow the Commissioner the question now is on concurring in the differcullare is becoming every year more and more of Internal Revenue to name these personsand ent amendments made as in Committee of the important; and the time, I think, is not far the Secretary to approve them, there will be Whole, and the list is not yet exhausted. distant when the people of the United States a division of responsibility and no one held Therefore, the amendment proposed by the will be able to manufacture their own brandies responsible. I think there has been a diffi- Senator from Kentucky is not in order. An from their own grapes. I think it a very great culiy all the year past, and perhaps more in amendment to this pending amendment would interest in itself and one deserving of encour- this way: we held the Commissioner of the be in order, but not an amendment to another agement. Such is the case undoubtedly in Internal Revenue to collecting the revenue; part of the bill. California. Such is the case to a great extent, yet he could not appoint a man; he could not Mr. SHERMAN, (to Mr. McCREERY.) and to a far greater extent, doubtless, in the appoint a clerk; he could not turn out one. Have you any objection to this amendment? State of Ohio. The same branch of industry He had not as much power as the chief clerk ; Mr. McCREEKY. I have an objection to is now being pursued very rigorously all along and yet we held him to that responsibility: the amendment of the committee on page 26. through the lake country from the Mississippi | Under the old law he could do nothing except I move to strike out the amendment. to the State of New York. I voted, therefore, in concurrence with the Secretary of the Treas- The PRESIDING OFFICER. That is to reduce the tax upon brandy manufactured ury, and if they did not concur nothing was equivalent to the pending question. from grapes for that reason.

done. I was glad to see this provision in the Mr. McCREERY. I only ask one thing, But I cannot go so far as to reduce it upon bill.

and that is, that I may be informed when it all brandies manufactured, whether from grapes Mr. BUCKAĻEW. The Senator does not will be in order to offer my amendments? or other fruits, as is contemplated by the amend- understand my amendment obviously. This The PRESIDING OFFICER. The Chair ment of the Senator from Kentucky. I do not amendment does not require that the person will inform the Senator with pleasure. The think we are in a situation to remit so large a selected shall be approved by the Secretary. question now. is on concurring in the amendportion of the tax which we have been in the Mr. POMEROY. But it requires that no- ment made as in Committee of the Whole, habit of collecting from those articles. I under body can be approved of unless selected by the which has been read. stand from the honorable Senator from Ohio, || Commissioner of Internal Revenue.

Mr. SHERMAN. If the Senator from Kenthe chairman of the Committee on Finance, Mr. BUCKALEW. The amendment is this: tucky has any objection to this amendment, it that we are now collecting about eight hundred that the assent of the Secretary to the employ: should be made now; now is the time. If it is thousand dollars upon these species of liquors, ment of persons by the Commissioner, shall be adopted now, it cannot be reconsidered. The sometimes called brandy, sometimes by one required. The maximum number is fifty. words that are inserted in this section were name and sometimes another. I do not think Whenever the Commissioner of Internal Rev. prepared by the Commissioner of Internal this would be treating the

Government fairly, enue shull obtain perinission of the Secretary | Revenue, and are in the main copied from the and I do not think the manufacturers of tbat to employ ten, twenty-five, thirty, forty, or fifty, l existing law. It is only a mode of ascertaining article generally throughout the country require he can employ them up to fifty. The Sec- the amount of spirits distilled. That will be any such reduction, and I cannot therefore retary is not to approve the persons selected. ascertained according to this method " by vote for it.

That is left to the Commissioner. Instead of The amendment to the amendment was

reckoning not less than twelve quarts of proof moving an amendment eutting this number spirits for every bushel of grain used "-they rejected.

down to twenty or thirty, which I proposed make a little more than that nor less than The amendment was concurred in.

doing in the first instance, I thought I would seven tenths of one proof gallon of spirits for The next excepted amendment was on page leave it all open, that the number might be fixed every gallon of molasses used." 59, section forty-eight, now section fifty, to by the Secretary of the Treasury upon the appli- Mr. JOHNSON, (to Mr. McCreery.) Do insert after the enacting clause the following cation of the Commissioner; but, of course,

you propose to strike those words out? words:

the persons will be selected by the Commis- Mr. McCREERY. I propose to strike out That the Commissioner of Internal Revenue shall sioner himself. I thought it better to put my those words. have power, whenever in his judgment the necessi

amendment in this form than to reduce the The PRESIDING OFFICER. The ques. ties of the scrvice may require, to employ competent

number to twenty or thirty, which might not persons, not exceeding fifty in number at any one

tion is on concurring in the amendment made time, whose term of service shall continuo at the possibly be enough.

as in Committee of the Whole. pleasure of the Commissioner of Internal Revenue,

Mr. POMEROY. The same effect is prowho shall perform such duties and at such places as

Mr. McCREERY. I am opposed to agree: duced. If the question whether any shall being to this amendment, avd i desire to submit may be required of them by the Commissioner of Internal Revenue, at a rate of compensation to be ll employed or not depends upon the concurrence

a very few remarks to explain the ground of

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