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Mr. MORRILL. I move to insert after line eighty-nine "borax and boracic acid." The amendment was agreed to.

Mr. MORRILL. After line ninety-four insert "sulphur.”

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move also to insert "litharge and orange mineral." The amendment was agreed to.

Mr. MORRILL. I move to insert after line one hundred and two "wine made of rhubarb, currants, and berries."

The amendment was agreed to.

Mr. MORRILL. In line one hundred and one, after "white lead," insert "red lead." The amendment was agreed to.

Mr. MORRILL. In line ninety-six, after "soda," insert "sal-soda;" also, after the word "pot" insert "pearl ashes."

The amendment was agreed to.

Mr. MORRILL. I ask unanimous consent to make a verbal amendment to an amendment on page 76, offered by the gentleman from Pennsylvania, [Mr. THAYER,] which is as follows:

In any port of entry within which is embraced more than two collection districts the Secretary of the Treasury is hereby authorized to place all the bonded warehouses in said port under the charge of one collector of internal revenue to be by him designated; and the collector so designated shall have entire charge and control of all matters connected with said bonded warehouses and the property stored therein. I move to insert after the word "shall" the words "under the regulations of the Secretary of the Treasury."

Mr. THAYER. I accept that.

The amendment was agreed to.

Mr. GARFIELD. I move to insert after line ninety "calcined magnesia, carbonate of magnesia.

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The amendment was agreed to.

Mr. GARFIELD. In line ninety-five I move to add alumino-silicate of soda."

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The amendment was agreed to.

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Mr. GARFIELD. In line one hundred and nine, after the word "distillation," I move to insert lubricating oil made of crude petroleum not exceeding in specific gravity thirtysix degrees Baume's hydrometer."

The amendment was agreed to.

Mr. MORRILL. I ask unanimous consent that the clerk of the Committee of Ways and Means may make up this free list, when it is completed, in alphabetical order. It was reported in rather a confused state, and it will be still more so when we get through the bill. No objection being made it was so ordered. Mr. VAN AERNAM. I move to amend by inserting before the line commencing "hemp and jute," &c., the words "machines driven by horse power and used exclusively for cutting fire-wood, stave and shingle bolts." is a small machine, running a cross-cut saw, and usually driven by one horse. I hope the chairman of the committee will raise no objection to my amendment.

The amendment was agreed to.

"That

Mr. STEVENS. I hope the gentleman from New York [Mr. VAN AERNAM] will include "hand-saws" in his amendment. There are a great many wood-sawyers who go about with hand-saws, and they are now taxed as well as others.

The CHAIRMAN. It is too late for the gentleman from New York to accept anything, as his amendment has already been adopted. Mr. STEVENS. Then I move to insert "hand-saws."

The motion was agreed to.

Mr. THAYER. Imove to insert after "white lead" the words "sulphuric, muriatic, nitric, acetic, and other acids, when used in the chemical factory producing them for the production of other chemicals or salts."

Mr. HOOPER, of Massachusetts. I raise the point of order that this whole list is not open to miscellaneous amendment; only so much of it as has been read for amendment by the Clerk. Unanimous consent was given to

the chairman of the Committee of Ways and Means [Mr. MORRILL] to offer certain amendments to this free list which had been agreed upon by that committee; then we were to go back to where the Clerk had left off reading.

Mr. THAYER. I withdraw my amendment. The Clerk read as follows:

Hemp and jute prepared for textile or felting purposes; yarn and warp for weaving, braiding, or manufacturing purposes exclusively.

Mr. WASHBURN, of Massachusetts. I move to amend by inserting after what has just been read, "wooden-ware and brooms made from corn-brush or palm-leaf." In regard to this amendment I wish to say that a part of it' was adopted yesterday and afterwards reconsidered through a misunderstanding of the vote Now, all I wish to say by many around me. is this: that I hope the Committee of Ways and Means will allow my amendment to be adopted, and when this bill and amendments get into the House, if the other amendments which have been adopted shall be voted down, then the vote can be taken on this amendment. These very machines which yesterday we voted to exempt are patented machines, the prices of which the manufacturers control and upon which the manufacturers make a great profit. But the articles which I move to exempt are articles which any person with $300 can manufacture, but upon which the profits are very small. Take the article of brooms, for instance, manufactured from broom-corn. Under the present law there is no revenue derived from these articles, and therefore nothing will be lost by placing them upon the free list. By the present law the products of every manufacturer to the extent of $1,000 are exempted. Take the State of Illinois, for instance, where probably more broom-corn is raised than in any other State. The custom adopted there is for the manufacturer to have his brooms manufactured in different towns. But if you impose a tax each farmer will employ a man to tie up his brooms, and then sell them to the manufacturer, up to the amount of $1,000.

The gentleman from Pennsylvania [Mr. KELLEY said the other day that he would make light so cheap that the poorest dwelling should not be destitute of it. Now, it seems to me that if there are any articles, particularly in these cholera times, that ought to be free from taxation, they are these articles of brooms and wooden-ware, so that there should be no excuse for not keeping dwellings clean and neat. I hope, therefore, the Committee of Ways and Means will not object to this amend

ment.

Mr. MORRILL. I certainly am not able to appreciate the argument that because we have already exempted something that should not have been exempted therefore we should go on still further in the same direction. I am ready to concede that these articles are as much entitled to exemption as some that have already been exempted by the action of the Committee of the Whole. But they are not more entitled to exemption than many other articles which might be mentioned, and upon which a tax is to be laid, such as mop-handles, washing. machines, wringing-machines, &c. Now, if we cannot halt somewhere in this work of exemption, as I have had occasion often to remark before, we shall soon not have any articles left upon which to lay any tax.

Now, sir, I propose a sort of compromise with my friend from Massachusetts, and that is this: I will move to strike out the words "wooden-ware," allowing brooms to remain in. I conceive that there is more merit in his suggestion as to brooms than with reference to the wooden-ware. If the gentleman will compromise on this I shall be satisfied. I move to amend the amendment by striking out "wooden

ware."

Mr. WASHBURN, of Massachusetts. Mr. Chairman, the gentleman from Vermont says that we might with the same propriety exempt washing machines. Now, sir, the difference is simply this: a washing-machine or a wringing-machine is covered by a patent, and it is

an article which every family is not obliged to have; but wooden-ware includes articles which every family must use.

Mr. MORRILL. Then there is a greater necessity for the reduction on those machines, because they are articles everybody cannot afford to use, and in their absence a greater amount of the sweat of the brow must be expended.

Mr. WASHBURN, of Massachusetts. Well, Mr. Chairman, if the principle which the gen tleman advocates is that we are to reduce the price of an article where it is controlled by a monopoly and where it will make no differ ence if a tax be imposed, that is a different principle from what I understood him to have adopted. I understand him now to maintain that while tin cans which are used to preserve meats and fruits are exempted, articles of wooden-ware, which every family must use, should not be exempted.

On agreeing to the amendment to the amendment, there were-ayed 28, noes 35; no quorum voting.

The CHAIRMAN, under the rule, ordered tellers, and appointed Mr. WASHBURN, of Mas sachusetts, and Mr. MORRILL.

The committee divided; and the tellers reported-ayes thirty-seven, noes not counted. So the amendment to the amendment was agreed to.

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

Alum; aniline and aniline colors; bleaching powders; bichromate of potash; blue vitriol; copperas.

Mr. THAYER. I move to amend by adding the following:

Sulphuric, muriatic, nitric, acetic, and other acids when used in the chemical factory producing them for the production of other chemicals or salts.

Mr. HOOPER, of Massachusetts. Muriatic, nitric, and acetic acid have already been included.

Mr. MORRILL. All of those articles that ought to be in are already inserted.

Mr. THAYER. I withdraw the amendment.
The Clerk read as follows:

Oxide of zinc; nitrate of lead; paints; painters' and paper stainers' colors; putty: sulphur: saleratus; sal soda; soda ash; caustic soda; litharge, and orange mineral: crude soda; aluminate of soda; bicarbonate of soda; and silicate of soda; yeast powders.

Mr. O'NEILL. I move to amend by adding "mead sold in bottles or from fountains, and beer made from fruit." I have understood, Mr. Chairman, that the Committee of Ways and Means had intended to insert mead in the free list.

Mr. MORRILL. I believe that the proposition was considered, but the whole committee voted against it.

Mr. O'NEILL. Then I think the committee must have voted under a misapprehension. The amendment was not agreed to.

The Clerk read as follows:

Sulphate of barytes, salts of tin, verdigris, white lead, red lead, whiting: wine made of rhubarb, currants, and berries, not otherwise provided for; vegetable, animal, and fish oils of all descriptions, not otherwise provided for, including red oil or oleic acid; and admixtures of the same with paraffine oil, not exceeding in specific gravity thirty-six degrees Baume's hydrometer; paraffine, para fine oil, not exceeding in specific gravity thirty-six degrees Baume's hydrometer, the product of a residuum of distillation; lubricating oil made from crude petroleum, coal, or schale, not exceeding in specific gravity thirty-six degrees Baume's hydrometer; crude petroleum, and crude oil the product of the first and single distillation of coal, shale, asphaltum, peat, or other bituminous substances; tar and crude turpentine.

Mr. DARLING. I move to amend by strik ing out in the last line of this paragraph the words "tar and." My reason for offering the amendment is simply this: feathers are taxed; tar should also be taxed, as the two articles have heretofore been extensively used in connection with each other; and they should not now be separated in the matter of taxation.

Mr. KELLEY. I hope the gentleman will not insist on that amendment. He does not know, perhaps, that if he should induce this Congress to impose a tax on tar he might

involve us in another civil war. I find that those excellent friends of our sagacious Secre tary of the Treasury who raise tar, the people of North Carolina, hold that all the laws made by the present Congress and all that have been made since 1861, are unjust, unconstitutional, and invalid, and that it is the duty of all raisers of tar to resist them at the point of the bayonet. In proof of this I ask the Clerk to read a short extract from the North Carolinian, of Wilson county, North Carolina, of the date of May 11. It is the editorial comment upon the notice that the North Carolinians are bound to pay taxes to this Government.

The Clerk read as follows:

OFFICE UNITED STATES DIRECT TAX COMMISSIONERS FOR THE STATE OF NORTH CAROLINA, WILSON, N. C., April 28, 1866. Notice is hereby given to the owners of real estate in the county of Wilson that the direct tax laid upon all lands in the United States by an actof Congress of August 5, 1861, is now being collected in the State of North Carolina, in pursuance of an act approved June 7, 1862, and of an amendment of said act approved February 6, 1863, and of a further amendment of said act approved March 3, 1865; and notice is further given that for the reception of said tax upon the real estate of Wilson county, our office in Wilson, in said county, will be open on the 28th day of April, instant, and for sixty days following at Wilson Hotel.

As the laws of the United States, exempt from taxation homesteads to the value of $500, when the owners actually resided thereon at the date of the fixing of the tax, such owners and occupants are notified to appear at our office, in Wilson, during said

sixty days, and show such fact.

JOHN R. FRENCH, HIRAM POTTER, Jr., E. H. SEARS, United States Direct Tax Commissioners for North Carolina.

"The above is simply the coolest piece of impudence we have ever seen. There can exist no longer a doubt in the minds of the southern people that they are expected to submit to taxation without representation.

"We are pledged to a support of the Constitution of the United States, and Heaven forbid that we should ever countenance or counsel disobedience to properly constituted authority, but a sense of duty compels us to declare that the southern people should never submit to this direct tax but at the point of the bayonet.

"The tax collector may or may not have the proper credentials, but in no case would we pay this tax until we had ascertained that it was right and proper to do so.

The Government of the United States forced us into a war from which we emerged crippled in resources and prostrated financially. Men wearing the garb of United States soldiers outraged and murdered our defenseless women and children, stole our property, destroyed our very means of subsistence, under pretense of prosecuting war for the restoration of the Union and the supremacy of the Constitution, and now that Government, the best the world ever saw,' calls on us at the South to pay a direct tax on real estate, by an act of Congress of August 5, 1861, and in pursuance of an act approved June 7, 1862, and of an amendment of said act approved February 6, 1863, and of a further amendment of said act approved March 3, 1865.

The southern States have been unrepresented in the Congress of the United States since March 1861, and this tax is therefore illegally, unjustly, and un

constitutionally levied."

Pending the reading,

Mr. HALE said: I rise to a question of order. It is that the article now being read by the Clerk has no pertinency to the subject under consideration by the committee.

The CHAIRMAN. The Chair overrules the point of order, for the reason that it is read as a part of the speech of the gentleman from Pennsylvania.

Mr. STEVENS. Do I understand my colleague to say that this is a part of the speech of the Secretary of the Treasury?

Mr. KELLEY. It is from the pen of one of the friends of the Secretary of the Treasury; those friends who agree with him that the laws are unconstitutional which are passed without the consent of southern members.

The reading of the paper was then concluded. Mr. HALE. I move to amend the amendment by striking out the last word; and for the purpose of vindicating the propriety of my motion I send up an article which I request the Clerk to read.

The Clerk read, as follows:

"The New York Mercantile Journal is published weekly by the New York Mercantile Journal Company, No. 2 Franklin square; entrance 350 Pearl street, opposite Frankfort street.

"Terms: One copy one year, $3; a club of five, $15. Including an extra copy free to the person get

ting up the club. To city subscribers, delivered, $3 50. Terms strictly in advance. No subscription received for a less term than one year.

"Mercantile houses must stand 2 or BC and above as explained on the fourth page, in order to secure the admission of their advertisements in our columns. "Rates for inserting firm name and address on fourth page or business directory: one line, one year in Roman, $5 20; one line, one year in capitals, $10 40. "H. K. Heydon, is authorized to make contracts in connection with the journal. All orders, remittances, and communications must be addressed to the New York Mercantile Journal, No. 2 Franklin square, New York. Box 1919."

Mr. SLOAN. I rise to a point of order. The gentleman is out of order in his remarks, because they are not relevant.

The CHAIRMAN. The Chair sustains the point of order.

Mr. LE BLOND. I rise for the purpose of opposing the amendment to the amendment. I wish to inquire of the distinguished gentleman from Pennsylvania, as we have the benefit of the views of the Secretary of the Treasury in an indirect way, whether he will inform the House what position the Secretary of War takes on this or any other proposition.

Mr. KELLEY. I spoke of the Secretary of the Treasury; and he let the people know that he is less partial to tinkers than to cosiers.

Mr. MORRILL. I make the point that all this discussion is out of order.

The CHAIRMAN. The Chair sustains the point of order.

Mr. HALE'S amendment to the amendment was disagreed to.

The amendment was then rejected.

The Clerk read as follows:

Illuminating gas manufactured by educational institutions for their own use exclusively; pig-iron; blooms, slabs, and loops; railroad iron, and railroad iron rerolled; anvils; iron castings for bridges.

Mr. MORRILL. I move in line one hundred and fifteen, after "pig-iron," to insert "muck bar."

The amendment was agreed to.

Mr. BEAMAN. I move to strike out "castings for," so that it will read, "iron bridges." I understand that the chairman of the committee agrees to that amendment.

Mr. HOOPER, of Massachusetts. I move an amendment to the amendment, so as to make it read, "iron bridges and castings for iron bridges.'

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Mr. BEAMAN. I have no objection to that, and will accept it as a modification of my own amendment.

The amendment was agreed to.

Mr. BEAMAN. I move to insert "iron roofs for depots."

Mr. MORRILL. I think we have indulged the gentleman from Michigan as far as we ought to on the subject of iron. Some parts of these sheet iron, and some of cast iron. roofs are composed of wrought iron, some of We cannot afford now to go so far as the gentleman desires. Mr. HOGAN. I move to strike out "depots," so that we may have the iron roofs of all houses exempted from tax.

The amendment to the amendment was rejected.

The amendment was also rejected.
The Clerk read as follows:

Malleable iron castings, unfinished; spindles and castings of all descriptions made for locks and machinery upon which duties are to be assessed and paid.

Mr. HOOPER, of Massachusetts. I move to strike out lines one hundred and twenty-one and one hundred and twenty-two, as follows:

Spindles and castings of all description, made for locks and machinery, upon which duties are to be assessed and paid.

And to insert in lieu thereof the following: Spindles and castings of all descriptions made specially for locks, or for machinery, and not sold or used for any other purpose, and upon which a tax is assessed and paid upon the articles of which the casting is a part.

The amendment was agreed to.

Mr. MORRILL. In lines one hundred and twenty-four and one hundred and twenty-five after the words, "horseshoe nails" I move to insert the words "iron axles;" so that the clause will read, "railroad chairs; railroad, boat, and ship spikes; ax polls; shoes for horses, mules,

and oxen; rivets, horseshoe nails, iron-axles, nuts, washers, and bolts; vises, iron chains, and anchors; when such articles are made of wrought iron."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. In line one hundred and twenty-six I move to strike out the word wrought," so that the clause will read, "vises, iron chains, and anchors; when such articles are made of iron which has previously paid the tax or duty assessed thereon." The amendment was disagreed to.

Mr. BEAMAN. I move to amend, in line one hundred and twenty-three, by inserting after the word "chairs" the words "and fish

plates;" so that it will read, "railroad chairs and fish-plates," &c.

Mr. GARFIELD. What are fish-plates? Mr. BEAMAN. They are merely substitutes for railroad chairs.

Fish-plates are

Mr. DARLING. Oh! no. not substitutes for chairs at all. Mr. PRICE. A fish-plate is a bar made to hold the ends of the rails together, instead of the chair.

The amendment was not agreed to.

Mr. ALLISON. I move to strike out the words "railroad chairs," and I do it for the purpose of asking the chairman of the Committee of Ways and Means whether or not this last sentence of the paragraph, "when such articles are made of wrought iron, which has previously paid the tax or duty assessed thereon," does not exempt only those articles made of wrought iron? Railroad chairs are made both of cast and wrought iron; and yet this clause would only exempt those chairs made of wrought iron.

Mr. MORRILL. The clause exempts all that was intended to be exempted. Chairs made of pig iron are not taxed, while chairs made of wrought iron are taxed in the form of iron.

Mr. ALLISON. I withdraw my amendment. Mr. HOOPER, of Massachusetts. I offer the following as an additional amendment: Pickles, when sold in gallons, and not contained in glass packages.

The amendment was agreed to.

The Clerk read as follows:

Stoves, composed in part of cast iron and in part of sheet iron or of soapstone or freestone, with or without cast iron or sheet iron: Provided, That the cast and sheet iron shall have paid the tax or duty previously assessed thereon: Provided further, That the exemptions aforesaid shall, in all cases, be confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not extend to articles in any other form, nor to manufactures from said articles.

Mr. HALE. In lines one hundred and thirty and one hundred and thirty-one I move to strike out the words "or of soapstone or freestone, with or without cast iron or sheet iron." I would ask the chairman of the Committee of Ways and Means why these articles should be put upon the free list, and whether the reason is that the only place in the country where they are made is in his district. [Laughter.]

Mr. MORRILL. I believe that most of them are made at a point directly south of the gentleman's own district, in Troy, New York. They are made of castings that have paid a tax, or of sheet iron that has paid a tax. This is one of the cases of the duplication of taxes. In relation to soapstone and freestone, I will say that I have had no applications from my district, so far as I remember, either before or since this bill was reported, in relation to that subject. All the applications have been from other parts of the country.

Mr. HALE. I withdraw my amendment. Mr. WILSON, of Iowa. I renew it for the purpose merely of asking a question. This paragraph is drawn with some adroitness. When it was first read I supposed that it exempted all stoves; but I find now that it reads stoves composed.in part of cast iron and in part of sheet iron, or of soapstone or freestone, with or without cast iron or sheet iron." Now, if a stove is composed entirely of iron it is not embraced in this paragraph.

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Mr. GARFIELD. The gentleman will see that upon page 91 "stoves, and hollow-ware in all conditions, whether rough, tinned, or enameled, and castings of iron not otherwise provided for," are taxed three dollars per ton. Now, the iron that helps to make up these soapstone and freestone stoves has already been taxed. This, therefore, would be a duplication of taxes. That is the reason for the exemption.

Mr. WILSON, of Iowa. But soapstone and freestone pay no tax at all. Freestone is free, and also soapstone. It seems to me, therefore, that stoves made of soap-stone or freestone should not be exempt, unless you also exempt stoves made of iron.

The gentleman says this is a very small matter. I do not so understand it. I understand

that these stone stoves are entering very largely into use in certain sections of the country, and that the manufacturers of them are engaged in extending the business, by the means of agents and advertising, all over the country, and that they are enabled now to supply the demand for them. And yet those who use iron stoves are to be required to pay a tax of three per cent. ad valorem, while those who use freestone or soapstone stoves are not required to pay any tax. It does seem to me that if the one is exempted the other should be also. This is a provision in favor of an interest that is growing rapidly, and in favor of that section of country where, at present, these stoves are made exclusively.

Mr. GARFIELD. It would be perfectly proper for the gentleman to propose to put these articles under the three per cent, tax. The only reason why they were exempted was that the articles were so cheap as to make the amount of revenue to be derived from them trifling.

Mr. MORRILL. Let me say to the gentleman from Iowa that he is mistaken in supposing that this is a very large interest. In the first place, it is very difficult to find stone that will stand fire. I know that very little stone can be found in the whole country that will stand fire without cracking and crumbling. The tax upon stoves of any sort amounts to a very small sum. The tax of three dollars per ton is fifteen cents per hundred pounds, and a common cooking stove weighs about two hundred and fifty pounds, and sells for perhaps twenty-five to thirty dollars."

The amendment was not agreed to.

Mr. O'NEILL. I move to insert the following as an additional paragraph:

Articles manufactured in institutions for the blind, and institutions for the deaf and dumb, which are sold to aid in their support or the support of the pupils.

I presume there will be no objection to that amendment. It simply exempts the few articles made in institutions for the blind and the deaf and dumb, and sold for the benefit of those institutions.

Mr. MORRILL. I have no objection to that.
The amendment was agreed to.

Mr. MYERS. I move to add at the end of line one hundred and thirty-seven the following proviso:

And provided further, That every person, firm, or corporation who shall have made any contract of purchase prior to the passage of this act without provision for the deduction of duties reduced or abolished by law enacted subsequent thereto, upon articles to be delivered under such contract, is hereby authorized and empowered to deduct from the price thereof so much money as will be equivalent to the duty from which said articles have been so subsequently exempted.

I think a provision of this kind comes in appropriately after the list of exemptions. It is analogous to a section in the original act declaring that the vendor might add to the amount of his contract the amount of the tax subsequently imposed by act of Congress. This amendment gives the vendee the right to deduct the amount from the contract made with him at the time when it was supposed the articles were not exempt. If the original section was proper, this is equally so.

Mr. MORRILL. I hope the committee will

not adopt such a provision as this, but will allow these parties to take their remedy under the law. Suppose a party under this provision should say that he would not allow the deduction, they would then have to go to law about it. I hope the amendment will be rejected. The amendment was disagreed to.

Mr. MORRILL. I move to strike out after the words, "and in case said tax or duty is not paid on or before the last day of each and every month the collector shall," the words "add ten per cent. thereto, and make distraint therefor as provided in other cases under the law to which this is an amendment;" and insert in lieu thereof the words "proceed to collect the same in the manner provided by law; and so much of the eighty-third section of the act to which this is an amendment, is hereby repealed."

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

SEC. 13. And be it further enacted, That every person, firm, company, or corporation engaged in the manufacture or preparation for sale, by roasting, grinding, or other process, of coffee or spices, or of adulterated coffee or spices, or of any article or compound intended for use in the adulteration, or for use

as a substitute for coffee or spices, or who shall put up for sale, either by himself or others, in packages with his or their own name or trade-mark, any manufactured or prepared article or compound, as aforesaid, shall be regarded and taxed as a manufacturer, and shall give a bond in such amount as the collector of the district may deem proper, conditioned that he or they will not sell or dispose of any article so manufactured or prepared by him or them without having paid the tax or affixed the proper stamps as required by law, and will comply with all the provisions of law relating thereto.

Mr. MORRILL. I move to strike out this section, as it has already been provided for in another part of this bill.

The motion was agreed to.

The Clerk read as follows:

SEC. 14. And be it further enacted, That apothecaries who manufacture, for their own dispensation and sales to consumers and to physicians, the medicines compounded according to the United States or other national pharmacopoeias, or of which the full and proper formula is published in any of the dispensatories now or hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, shall not be regarded as manufacturers under this act. But apothecaries and all other persons who manufacture for the dispensing and sales of others, or who make and advertise any article, medicinal or otherwise, simple or compound, with any special proprietary claim to merit, or to special advantage in use or effect, whether such claim be based on the properties, qualities, price, or any other distinctive or distinguishing characteristic, whether real or pretended, of the articles so made and advertised, whether such article be or be not made according to the authorities above cited in this proviso, the maker or makers thereof shall be regarded as manufacturers under this act. And apothecaries shall not be regarded as retail dealers in liquors in consequence of selling or of dispensing, upon physicians' prescriptions, the wines and spirits officinal in the United States and other national pharmacoporias, either simple or compounded, in quantities not exceeding half a pint of either at any one time, nor exceeding in aggregate cost value the sum of $300 per annum.

Mr. MORRILL. I move to amend by striking out the words "proviso, the maker or makers thereof," after the words "the authorities above cited in this," and insert in lieu thereof the word "section.'

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

SEC. 15. And be it further enacted, That no duty or stamp shall be required for any uncompounded medicinal drug or chemical, nor any medicine compounded according to the United States or other national pharmacopoeia, or of which the full and proper formula is published in any of the dispensatories now or hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, and not sold or offered for sale, or advertised under any other name, form, or guise than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories, or journals as aforesaid; nor medicines sold to or for the use of any person which may be mixed and compounded for said person according to the written receipt or prescription of any physician or surgeon. But nothing in this section shall be construed to exempt from stamp duty any and all medicinal articles, whether simple or compounded by any rule, authority, or formula, published or unpublished, which are put up in a style or manner similar to that of patent or proprietary medicines in general, and advertised in newspapers or by public handbills for popular sale and use, as having any special proprietary claim to merit, or to any peculiar advantage in mode or preparation, quality,

quantity, price, use, or effect, whether such claim be real or pretended.

Mr. MORRILL. I move to amend by strik

ing out the words "of pharmacy and" after the words "issued by any incorporated col lege" and inserting in lieu thereof the word "when."

The amendment was agreed to.

Mr. MORRILL. In the sentence, "but nothing in this section shall be construed to exempt from stamp duty any and all medicinal articles," &c., I move to strike out the words "and all" before the words "medicinal articles."

The motion was agreed to.

Mr. MORRILL. Near the close of the seetion I move to strike out the words "quantity, price," after the word "quality."

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

SEC. 16. And be it further enacted, That in case any goods or commodities for or in respect whereof any tax or duty is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities shall be removed, or shall be deposited or concealed in any place, with intent to defraud the United States of such duty or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels respectively shall be forfeited, and in every such case, and in every case where any goods or commodities shall be forfeited under this act or any other act of Congress relating to the internal revenue, all and singular the casks, vessels, cases, or other packages whatsoever, containing or which shall have contained such goods or commodities, respectively, and every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal, or for the deposit or concealment thereof, respectively, shall be forfeited; and every person who shall remove, deposit, or conceal, or be concerned in removing, depositing, or concealing any goods or commodities for or in respect whereof any duty or tax is or shall be imposed. with intent to defraud the United States of such duty or tax or any part thereof, shall be liable to a fine or penalty of not exceeding $500.

Mr. GARFIELD. I move to insert the words or tax" after the words "with intent to defraud the United States of such duty."

The motion was agreed to.

The Clerk read as follows:

SEC. 17. And be it further enacted, That the judge of any circuit or district court of the United States, or any commissioner thereof, may issue a search warrant, authorizing any internal revenue officer to search any premises, if such officer shall make oath in writing that he has reason to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of said premises.

No amendment being offered,

The Clerk read as follows:

SEC. 18. And be it further enacted, That any person who shall sell, give, or purchase or receive any box, barrel, bag, or any vessel, package, wrapper, cover, or envelope of any kind, which has been stamped, branded, or marked in any way, so as to show that the contents or intended contents thereof have been duly inspected, or that the tax or duty thereon has been paid, or that any provision of the internal revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope still bearing uncanceled or unerased said stamp. brand, or mark, and being empty, or containing anything else than contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, shall be liable to a penalty of not less than fifty nor more than five hundred dollars; and all such boxes, barrels, bags, vessels, packages, wrappers, covers, and envel opes, with their contents, belonging to such offender, shall be forfeited to the United States. And any person who shall make, manufacture, or produce any box, barrel, bag, vessel, package, wrapper, cover, or envelope, stamped, branded, or marked, as above described, or shall stamp, brand, or mark the same, as herein before recited, shall, upon conviction thereof, be liable to a penalty as before provided in this section. And any person who shall violate the foregoing provisions of this section, with intent to defraud the revenue, or to defraud any person, shall, upon conviction thereof, be liable to a fine of not less than $1,000, and imprisonment for not less than six months: and all such articles, with their contents, belonging to said offender, shall be forfeited to the United States; and one half of said penalty, forfeiture, and fine, to be ascertained by judgment of court, shall go to the informer.

Mr. MORRILL. I move to amend at the commencement of the section by striking out "any person who" and insert in case any person" before the words "shall sell, give, or purchase," &c.

The amendment was agreed to.

Mr. MORRILL. Before the words "shall be liable to a penalty of not less than fifty-nor more than five hundred dollars," I move to insert the words or falsely or fraudulently stamped, Branded, or marked, such person.' The motion was agreed to.

Mr. MORRILL. I move to strike out the words "belonging to such offender," and "belonging to said offenders," before the words "shall be forfeited to the United States."

The motion was agreed to.

Mr. MORRILL. I move to strike out the words "and one half of said penalty, forfeiture, and fine, to be ascertained by judgment of court, shall go to the informer," at the end of the section.

The motion was agreed to.

Mr. HALE. I move to strike out "and" and insert "or" before the words "and imprisonment for not less than six months;" and also to insert after the words "six months"

the words "or both such fine and imprison

ment.

The motion was agreed to.

Mr. UPSON. I move to insert after the

last amendment the words "at the discretion

of the court."

The motion was agreed to.

Mr. LYNCH. I move to strike out the words "uncanceled or unerased" after the words "or envelope still bearing." I suppose this provision was meant to prevent the sale of packages the contents of which have been sold. Now, a package before the contents have been sold may have a canceled or erased stamp upon it; or after the contents have been sold the stamp may be on it canceled. The fact that the stamp is canceled or uncanceled will not affect the question of the sale of the contents; because, as I take it, the cancellation is while the package is full, and without being emptied it passes from the custody of the revenue officers. The cancellation must be made while the package is full. Hence, if we allow the package to be sold with a canceled stamp upon it, it can be filled again, and there is no means on the part of the officers to detect it.

Mr. HOOPER, of Massachusetts. I think there is weight in the suggestion of the gentleman. I move, as an amendment to the amendment, to strike out from the paragraph the words:"still bearing uncanceled or unerased said stamp, brand, or mark, and."

Mr. LYNCH. I think that striking out the words "uncanceled or unerased" would answer every purpose.

The amendment to the amendment was agreed to.

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

SEC. 19. And be it further enacted, That where any whisky, oil, tobacco, or other articles f manufacture or produce, requiring brands, stamps, or marks of whatever kind to be placed thereon, shall be sold upon distraint, forfeiture, or other process provided by law, the same not having been branded, stamped, or marked as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required, and deduct the expense thereof from the proceeds of such sale.

No amendment being offered,
The Clerk read as follows: -

SEC. 20. And be it further enacted, That manual labor schools and colleges shall not be required to pay a manufacturer's or special tax while the proceeds of the labor of such institutions are applied exclusively to the support and maintenance of such institutions. No amendment being offered, The Clerk read as follows:

SEC. 21. And be it further enacted, That no suit shall be brought against any collector of customs or of internal revenue for any duty, license, special tax, or tax paid, unless such suit is brought within six months from the passage of this act, or within six inonths after the payment of such duty or tax. No amendment being offered, The Clerk read as follows:

SEC. 22. And be it further enacted, That section fifteen of the act of March 3, 1865, entitled "An act to amend an act entitled 'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," be amended by striking out all after the enacting clause and inserting in lieu thereof the

following: that in any port of the United States in which there is more than one collector of internal revenue, the Secretary of the Treasury shall designate one of said collectors to have charge of all matters relating to the exportation of articles subject to tax under the laws to provide internal revenue; and at such ports as the Secretary of the Treasury may deem it necessary there shall be an officer appointed by him to superintend all matters of exportation and drawback, under the direction of the collector, whose compensation therefor shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of $2,000, excepting at New York, where the compensation shall be an annual rate of $3,000; and such compensation, together with the office expenses of such superintendence, shall not be included in the maximum of the aggregate expenses of the office of said collector. And all the books, papers, and documents in the bureau of drawback in the respective ports, relating to the drawback of duties paid under the internal revenue laws, shall be delivered to said collector of internal revenue; and any collector of internal revenue, or superintendent of exports and drawbacks, shall have authority to administer such oaths and certify to such papers as may be necessary under any rules and regulations that may be prescribed under the authority herein conferred.

gentleman from Pennsylvania [Mr. THAYER] Mr. HOOPER, of Massachusetts. When the made the other day a motion in regard to the warehouses at a port of entry where there is more than one collector, I told him that I thought the bill already contained a provision of that kind. I find, however, that this section does not quite cover what is desired, and I wish to propose an amendment to include what is wanted in this section, as this relates to the same subject. I move to amend, therefore, by inserting at the beginning of the eleventh line the words "all bonded warehouses and;" so that the clause will read:

The Secretary of the Treasury shall designate one of said collectors to have charge of all bonded warehouses and all matters relating to the exportation of articles subject to tax under the laws to provide internal revenue.

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by inserting before the word 'exportation," in the same line, the words 'storage or.

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The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by striking out the word "shall," in the same line, and inserting in lieu thereof the word "may."

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The amendment was agreed to. Mr. THAYER. This provision as now amended covers all the ground of the former amendment. I hope, therefore, that by unanimous consent the previous amendment will be stricken out.

Mr. MORRILL. I hope that will be done. The CHAIRMAN. If there be no objection that change will be made.

There was no objection.

Mr. MORRILL. I move to amend by striking out from lines twenty to twenty-three the following:

And such compensation, together with the office expenses of such superintendence, shall not be included in the maximum of the aggregate expenses of the office of said collector.

The amendment was agreed to.

The Clerk read as follows:

SEC. 23. And be it further enacted, That every person, firm, or corporation, who distills or manufactures spirits, or who brews or makes mash, wort, or wash, for distillation or the production of spirit, shall be deemed a distiller, under this act. And the making or keeping by any person of grain, mash, wash, or beer, prepared or fit for distillation, together with the possession by such person of a still or other apparatus capable of use for distilling, upon thesame premises, shall be deemed and taken as presumptive evidence that such person is a distiller within the meaning of this act.

No amendment being offered,
The Clerk read as follows:

SEC. 24. And be it further enacted, That every person, firm, or corporation, who rectifies, purifies, or refines distilled spirits or wines by any process, or who, by mixing distilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, "spirits," or "wine bitters,' or any other name, shall be regarded as a rectifier under this act.

The hour of half past four o'clock having arrived, the Speaker resumed the chair, and the House took a recess until half past seven o'clock p. m.

EVENING SESSION. The House reassembled at half past seven o'clock p. m.

MESSAGE FROM THE SENATE.

A message from the Senate, by Mr. FORNEY, its Secretary, announced that the Senate had passed a bill (S. No. 294) entitled "An act for the relief of John Gordon," in which the concurrence of the House was requested.

The message further announced that the Senate had passed joint resolution (H. R. No. 134) relative to appointments in the Military Academy of the United States, with an amendment, in which the concurrence of the House was requested.

TAX BILL.

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

The motion was agreed to.

So the rules were suspended; and the House accordingly resolved itself into the Committee of the Whole on the state of the Union, (Mr. DAWES in the chair,) and resumed the consideration of the special order, being a bill of the House (No. 513) to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof. The Clerk read as follows:

SEC. 25. And be it further enacted, That if any person or persons shall carry on any business of distilling or rectifying without having paid the special tax as required by law, he or they shall, for every such offense, besides being liable to the payment of the tax upon the spirits distilled, also be liable to a penalty of one hundred per cent. in addition thereto, to be assessed by the assessor, and shall each be subject, upon conviction, to imprisonment for a term not exceeding two years; and upon sufficient information of such offense, the collector, deputy collector, or other authorized officer of the district in which the same shall be alleged to have been committed, may enter upon the premises of the person or persons by whom such offense is alleged to have been committed, using such force as may be necessary for that purpose, and may seize all spirits or spirituous liquors, and all materials for making or preparing the same respectively, and all vessels and utensils containing the same, and all stills or other apparatus capable of being used for distilling, and may hold the same. And the said collector, upon the assessment aforesaid having been made, and upon the conviction of the said person or persons, shall sell such stills, apparatus, and other materials, vessels, utensils, and liquors so scized, and shall apply the proceeds in satisfaction of such assessment, and of the fine, if imposed; and the said assessment and fine, or such part thereof as shall not have been so satisfied, shall, until paid, be a lien in favor of the United States, from and after the time when such assessment is made, or such fine laid, upon all property and rights to property of the person by whom such offense shall have been committed, and upon his interest in the lands and premises in which it shall have been committed, and upon all his property therein, and such lien may be enforced by levy and distraint by said collector, or by suit in rem; and when the personal property found shall not be sufficient to satisfy the same, such lands and premises may be seized, and upon the decree of the court the interest aforesaid gold, and proceeds applied in payment thereof. -And the person or persons furnishing the information upon which such seizure shall have been made, or the officer who made such seizure, if having acted upon information obtained by himself, shall, upon the order of the Secretary of the Treasury, receive such part and in such proportions of a moiety of the said one hundred per cent. assessed penalty, and of a moiety of the said fine when recovered, as the Secretary of the Treasury shall determine.

Mr. HOOPER, of Massachusetts. I ask that, by unanimous consent, the committee go back to the eighteenth section and amend it by striking out in the fourth line the words "which has been."

There being no objection, the amendment was agreed to.

The Clerk read as follows:

SEC. 26. And be it further enacted, That every person, firm, or corporation, required to pay a special tax as a distiller, or as a rectifier, shall make and sign a notice in writing to the assessor of the district, stating the name or style under which, the name or names and the place or places of residence of the person or persons by whom, and the place where, the business is to be carried on, and its nature. If the

business is that of a distiller, the notice shali also state the kind of stills or boilers to be used, the capacity of each, the name or names of the owner or owners of the land or premises on which the distillery is situated, and the nature of the title by which such

premises will be held and occupied. Any person or persons who shall make a false or fraudulent representation in such notice shall be liable to a fine of $300, to be recovered with costs of suit.

No amendment being offered,
The Clerk read as follows:

SEC. 27. And be it further enacted, That no person or persons shall make or distill spirits until such person, with two or more good and sufficient sureties, to be approved by the collector within whose district the business is to be carried on, bas entered, jointly and severally, into a bond to the United States in such sum as shall be hereinafter specified; and such bond shall be accompanied with satisfactory affidavits of the sufficiency of the sureties executing the same, and such approval shall be indorsed on said bond by the collector, and the affidavits be attached thereto; and a new bond may be required by the collector whenever either of the sureties shall die, become insolvent, or remove permanently out of the collection district: in any of which cases the party to the bond shall be conditioned that, in case any still or stills, or other implements to be used for distilling, shall be erected or used by him, his agent, or superintendent, he will, before using, or causing, or permitting the same to be used, report in writing to said assessor the capacity thereof, and give information from time to time of any change in the location, form, capacity, ownership, agency, or superintendence, which all or either of the said still or stills or other implements may undergo; that he will, from day to day, enter or cause to be entered, in a book to be kept for that purpose, the number of pounds or gallons of materials used, and the number of gallons of spirits that may be distilled by said still or stills, or other implements; that said book shall be open at all hours during the day to the inspection of any assessor, assistant assessor, collector, deputy collector, revenue agent, or inspector, who may make any memorandums or transcripts therefrom; that he will render to said assessor or assistant assessor, on the 1st, 11th, and 21st days of each and every month, or within five days thereafter, an exact account in writing of the number of pounds or gallons of material used for the purpose of producing spirits, the number of gallons of spirits distilled, and the number of gallons placed in warehouse; and that he will not sell, or permit to be sold, or removed for consumption or sale, any spirits distilled until the same shall have been gauged, inspected, proved, and deposited in the bonded warehouse, and the quantity thereof duly entered upon his books as aforesaid, with the name and place of business of the party to whom such spirits may be sold; that he will render all accounts and pay all taxes and penalties which he may become liable to render or pay under the laws of the United States; and that such party will faithfully comply with the requirements of law as well with regard to such accounts, duties, and penalties, as to all other matters and things whatsoever. And such bond shall be executed before the said collector of internal revenue, and shall be filed in his office, and a copy of the same, duly certified by him, shall be forthwith transmitted to the Commissioner of Internal Revenue at Washington; and the bond aforesaid shall remain in force until all the provisions and conditions of said bond have been fully complied with: Provided, That such bond shall not be required for a greater amount than double the amount of tax on the spirits that can be distilled by such still or stills or other implements during a period of fifteen days.

Mr. HOOPER, of Massachusetts. I move in line thirteen to strike out "party to." The amendment was agreed to.

Mr. INGERSOLL. I ask whether the Clerk has read this evening any other sections than this one.

The CHAIRMAN. He has read those immediately preceding it.

Mr. INGERSOLL. I wish to ask the committee to postpone the consideration of the section relating to the manufacture of highwines until we have a fuller committee. It is an interest in which the West is largely concerned. I see that the committee is slim this evening. I ask the chairman of the Committee of Ways and Means to allow these sections to be reserved.

Mr. GARFIELD. I have a verbal amendment to move. I move in line sixteen to strike out "him" and insert "such distiller."

The amendment was agreed to.

Mr. INGERSOLL. I ask the chairman of the Committee of Ways and Means whether he will consent to my proposition.

Mr. MORRILL. The gentleman will see that what we have passed is merely formal.

Mr. INGERSOLL. I understand there is a provision in the bill prohibiting the manufacture of alcohol on the same premises where whisky is manufactured. I only want to have the opportunity to make objection or to move amendments hereafter.

Mr. THAYER. I move in line thirteen to strike out "any" and insert "all." The amendment was agreed to.

Mr. HARDING, of Illinois. I move to add the following at the end of line fifty-seven:

Provided, however, That any licensed distiller having also obtained a license to rectify spirits, shall and may complete the process of distilling spirits into alcohol by continuous distillation in the same manufactory in which the spirits are distilled, and in that case shall not be required to run the spirits into cisterns and to put the same in casks, barrels, or packages, or pay the duty or tax thereon until the completion of the process of distillation, when the provisions of law shall be applicable to the product, under regulations to be prescribed by the Secretary of the Treasury. Mr. GARFIELD. I ask the gentleman from Illinois to postpone his amendment until we come to section twenty-nine.

Mr. HARDING, of Illinois. I shall be glad to accommodate the gentleman from Ohio. Mr. GARFIELD. It is no accommodation to me; I only want to save time.

Mr. HARDING, of Illinois. The section is passed, I understand, which prohibits the manufacture of alcohol in the same establishment as whisky. It recognizes two systems, one distinct from the other.

Mr. HOOPER, of Massachusetts. No such section has yet been adopted.

Mr. HARDING, of Illinois. I ask that my amendment shall be considered now.

Mr. Chairman, I have looked over this bill with considerable care. I look on it as important that the interests which are connected with the protection of spirits, and which is expected to be a source of great revenue to the Government, should be allowed to be carried on with as little inconvenience as possible. It is not a matter of so much moment to me how high the tax upon spirits shall be as that no unnecessary inconvenience or obstruction shall be imposed upon the manufacture.

Mr. HOOPER, of Massachusetts. The gentleman will allow me to interrupt him. I will call his attention to the twenty-ninth section, where the subject is especially provided, and ask him to wait until we come to that section, It contains the restriction to which he objects, Mr. HARDING, of Illinois. I withdraw my amendment for the present.

Mr. ALLISON. I ask consent to go back and amend section twenty-five by striking out the following, at the close thereof:

And the person or persons furnishing the information upon which such seizure shall have been made, or the officer who made such seizure, if having acted upon information obtained by himself, shall, upon the order of the Secretary of the Treasury, receive such part and in such proportions of a moiety of the said one hundred per cent. assessed penalty, and of a moiety of the said fine when recovered, as the Secretary of the Treasury shall determine.

The amendment was agreed to.

Mr. O'NEILL. I move to amend section twenty-eight by inserting in line thirty, after the word therefrom," the following:

Any one of whom having made the inspection during the current day shall leave with the said distiller a certificate to that effect, which shall, upon being sworn, prevent the necessity of any further inspection during that day.

The clause will then read:

That said book shall be open at all hours during the day to the inspection of any assessor, assistant assessor, collector, deputy collector, revenue agent, or inspector, who may make any memorandums or transcripts therefrom, any one of whom having made the inspection during the current day shall leave with the said distiller a certificate to that effect, which shall, upon being sworn, prevent the necessity of any further inspection during that day.

My object in offering this amendment is to save trouble and vexation to the distillers from frequent, daily inspections. While I deem it necessary that a strict watch should be kept over distillers, I am anxious to see them relieved from too frequent visits of the revenue officers. Some check should certainly be put upon officials who for vexatious purposes may insist upon making these inspections.

Mr. MORRILL. If the amendment of the gentleman prevails, the effect of it would be to afford ample security for the commission of any amount of fraud after the inspector shall have once visited the establishment. The amendment was not agreed to. The Clerk read as follows:

SEC. 28. And be it further enacted, That upon every notice duly made, as herein provided, for making.

distilling, rectifying, or compounding spirits or spirituous liquors, and upon payment of the special tax imposed, and the due execution of the bond with sureties as required by law, such person or persons may use such utensils, machinery, and apparatus in the place or premises specified in the notice, and in such place or premises only: Provided, That any collector may refuse to receive such notice or approve of such bond, when, in his judgment, the location of the distillery is such as would enable the distiller to defraud the Government in respect to the revenue; and in case of such refusal, the distiller may appeal to the Commissioner of Internal Revenue, whose decision in the matter shall be final.

No amendment being offered,
The Clerk read as follows:

SEC. 29. And be it further enacted, That no person, firm, or corporation, shall use any still, boiler, or other vessel, for the purpose of distilling in any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors are manufactured: and no still, boiler, or other vessel, shall be used as aforesaid in any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar, ether, or alcohol are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or any other business is carried on; and every person who shall use such still, boiler, or other vessel, for the purpose of distilling, as aforesaid, in any building er other premises where the above specified articles aro manufactured, produced, or other business is carriel on, or who shall procure the same to be done, shall forfeit such stills, boilers, or other vessels so used, and all the spirits distilled, and pay a fine of $1,000, aud be imprisoned for not less than six months nor more than one year, in the discretion of the court; and any person, firm, or corporation, who shall manufacturo any still, boiler, or other vessel, to be used for the purpose of distilling, shall, before the same is removed from the place of manufacture, notify the collector where such still, boiler, or other vessel is to be used or sent, of the intention to send or set up the same, and of its capacity, and the time when the same is to be sent or set up; and no such still, boiler, or other vessel, shall be set up without the permit in writing of the collector for that purpose; and any person, firm, or corporation, who shall set up such still, boiler, or other vessel, without first obtaining a permit from the collector of the district in which such still, boiler, or other vessel is intended to be used, or who shall fail to give such notice, shall pay in either case the sum of $500, and shall forfeit the distilling apparatus thus manufactured or set up in violation of law: Provided, That saleratus may be made or manufactured in any building or on any premises where spirits are distilled: Provided further, That any boiler used in generating steam or heating water to be used in such distillery may be located in any other building or on any other premises to be connected with such still or boiling tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufac turing or other purposes.

Mr. MORRILL. I will say to the gentleman from Illinois [Mr. HARDING] that if he desires it I will move to pass over this section till to-morrow, when we can have a full House.

Mr. HARDING, of Illinois. I imagine that there can be no dispute upon the question which is raised by this amendment which I have proposed. There can be no objection to continuing the business as it has been done for years. The distillers all manufacture this high proof article, and we ask only that they may be allowed to continue the distillation of alcohol by a continuous process of distillation in the same room and by the same machinery. I only want to strike out the word "alcohol" in the section.

Mr. MORRILL. I will move to pass it over. Mr. HARDING, of Illinois. I was in hopes it would be accepted.

The CHAIRMAN. If there is no objection it will be passed over.

Mr. INGERSOLL objected, but afterwards withdrew his objection.

Mr. GARFIELD. I understand there only one point desired to be passed over, and that is simply the word "alcohol."

Mr. McRUER. I move to amend by inserting after the word "on," in section twenty-nine, the words or in any dwelling house;" so that it will read, or where liquors of any description are retailed, or any other business is car ried on, or in any dwelling-house." It seems to me it would be a wise provision that no dis tillation should be carried on in any dwelling. house.

Mr. GARFIELD. I hope that will be adopted, The amendment was agreed to,

Mr. COBB. I move to strike out in line four the words "beer, lager beer, ale, porter." Mr. HOOPER, of Massachusetts. Include the words " or other fermented liquors."

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