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Mr. MORRILL. I move to insert after line the chairman of the Committee of Ways and an article which every family is not obliged to eighty-nine borax and boracic acid.” Means [Mr. Morrill] to offer certain amend- || have; but wooden-ware includes articles which The amendment was agreed to.

ments to this free list which had been agreed every family must use. Mr. MORRILL. After line ninety-four

upon by that committee; then we were to go Mr. MORRILL. Then there is a greater insert “sulphur."

back to where the Clerk' had left off reading. || necessity for the reduction on those machines, The amendment was agreed to.

Mr. THAYER. I withdraw my amendment. because they are articles everybody cannot
The Clerk read as follows:

afford to use, and in their absence a greater Mr. HOOPER, of Massachusetts. I move

amount of the sweat of the brow must be exalso to insert "litharge and orange mineral.''

Hemp and jute prepared for textile or felting pur

poses; yarn and warp for weaving, braiding, or man- pended. The amendment was agreed to. ufacturing purposes exclusively.

Mr. WASHBURN, of Massachusetts. Well, Mr. MORRILL. I move to insert after line Mr. WASHBURN, of Massachusetts. I Mr. Chairman, if the principle which the genone hundred and two "wine made of rhubarb, move to amend by inserting after what has just tleman advocates is that we are to reduce the currants, and berries."

been read, “wooden-ware and brooms made | price of an article where it is controlled by a The amendment was agreed to.

from corn brush or palm-leaf.” In regard to || monopoly and where it will make no differMr. MORRILL. In line one hundred and this amendment I wish to say that a part of it ence if a tax be imposed, that is a different one, after " white lead," insert “ red lead." was adopted yesterday and afterwards recon- principle from what I understood him to have The amendment was agreed to.

sidered through a misunderstanding of the vote adopted. I understand him now to maintain Mr. MORRILL. In line ninety-six, after

by many around me. Now, all I wish to say that while tin cans which are used to preserve soda,'' insert“sal-soda;'' also, after the word

is this: that I hope the Committee of Ways meats and fruits are exempted, articles of "pot" insert "pearl ashes."

and Means will allow my amendment to be wooden-ware, which every family must use, The amendment was agreed to.

adopted, and when this bill and amendments should not be exempted.

get into the House, if the other amendments Mr. MORRILL. I ask unanimous consent

On agreeing to the amendment to the amendwhich have been adopted shall be voted down, to make a verbal amendment to an amendment

ment, there were-ayed 28, noes 35; no quothen the vote can be taken on this amendment.

rum voting. on page 76, offered by the gentleman from

These very machines which yesterday we voted Pennsylvania, (Mr. THAYER,] which is as fol.

The CHAIRMAN, under the rule, ordered to exempt are patented machines, the prices || tellers, and appointed Mr. WASHBURN, of Mas. lows:

of which the manufacturers control and upon sachusetts, and Mr. MORRILL. In any port of entry within which is embraced moro

which the manufacturers make a great profit. than two collection districts the Secretary of the

The committee divided; and the tellers reTreasury is hereby authorized to place all the bonded

But the articles which I move to exempt are ported--ayes thirty-seven, noes not counted. warehouses in said port under the charge of one col- articles which any person with $300 can man- So the amendment to the amendment was lector of internal revenue to be by him designated ; and the collector so designated sball have entiro

ufacture, but upon which the profits are very agreed to. chargo and control of all matters connected with said small. Take the article of brooms, for instance, The amendment, as amended, was agreed to. bonded warehouses and the property stored therein. manufactured from broom-corn. Under the

The Clerk read as follows: I move to insert after the word "shall” the present law there is no revenue derived from

Alum; aniline and aniline colors; blcaching pow. words "under the regulations of the Secretary these articles, and therefore nothing will be ders; bichromate of potash; blue vitriol; copperas. of the Treasury."

lost by placing them upon the free list. By the Mr. THAYER. I accept that.

Mr. THAYER. I move to amend by addpresent law the products of every manufacturer The amendment was agreed to.

to the extent of $1,000 are exempted. Take ing the following: Mr. GARFIELD. I move to insert after the State of Illinois, for instance, where prob

Sulphuric, muriatic, nitric, acetic, and other acids

when used in the chemical factory producing them line ninety," calcined magnesia, carbonate of

ably more broom-corn is raised than in any for the production of other chemicals or salts. magnesia." other State. The custom adopted there is for

Mr. HOOPER, of Massachusetts. MuriThe amendment was agreed to.

the manufacturer to have his brooms manufacMr. GARFIELD. In line ninety-five I move tured in different towns. But if you impose a

atic, nitric, and acetic acid have already been

included. to add alumino-silicate of soda." tax cach farmer will employ a man to tie up

Mr. MORRILL. All of those articles that The amendment was agreed to. his brooms, and then sell them to the manu

ought to be in are already inserted. facturer, up to the amount of $1,000. Ni. GARFIELD. In line one hundred and

Mr. THAYER. I withdraw the amendment. The gentleman from Pennsylvania [Mr. nine, after the word “distillation," I move to

The Clerk read as follows: KELLEY] said the other day that he would insert “ lubricating oil made of crude petro. make light so cheap that the poorest dwelling

Oxide of zinc; nitrate of lead; paints; painters' lsum not exceeding in specific gravity thirty

and paper stainers' colors; putty: sulpbur; salerashould not be destitute of it. Now, it seems tus; sal soda; soda ash; caustic soda; litharge, and six degrees Baume's hydrometer."

to me that if there are any articles, particularly orange mineral; crude soda; aluminate of soda; The amendment was agreed to. in these cholera times, that ought to be free

bicarbonate of soda; and silicate of soda; yeast

powders. Mr. MORRILL. I ask unanimous consent

from taxation, they are these articles of brooms that the clerk of the Committee of Ways and and wooden-ware, so that there should be no

Mr. O'NEILL. I move to amend by adding Means may make up this free list, when it is excuse for not keeping dwellings clean and

"mead sold in bottles or from fountains, and completed, in alphabetical order. It was re- neat. I hope, therefore, the Committee of

beer made from fruit." I have understood, Mr. ported in rather a confused state, and it will Ways and Means will not object to this amend.

Chairman, that the Committee of Ways and bu still more so when we get through the bill. ment.

Means had intended to insert mead in the free No objection being made it was so ordered. Mr. MORRILL. I certainly am not able to

list. Mr. VĂN AERNĂM. I move to amend by || appreciate the argument that because we have

Mr. MORRILL. I believe that the propinserting before the line commencing "hemp already exempted something that should not osition was considered, but the whole comand jute,' &c., the words "machines driven have been exempted therefore we should go on

mittee voted against it. by horse power and used exclusively for cutstill further in the same direction. I am ready

Mr. O'NEILL. Then I think the committing fire-wood, stave and shingle bolts." That to concede that these articles are as much tee must have voted under a misapprehension. is a small machine, running a cross-cut saw, entitled to exemption as some that have already

The amendment was not agreed to. and usually driven by one horse. I hope the been exempted by the action of the Committee The Clerk read as follows: chairman of the committee will raise no objec. of the Whole. But they are not more entitled Sulphate of barytes, salts of tin, verdigris, white tion to my amendment.

to exemption than many other articles which lead, red lead, whiting: wine made of rhubarb, curThe amendment was agreed to. might be mentioned, and upon which a tax is

rants, and berries, not otherwise provided for; rege

table, animal, and fish oils of all descriptions, not Mr. STEVENS. I hope the gentleman from to be laid, such as mop-handles, washing: otherwise provided for, including red oil or oleic New York [Mr. Van AETNAM] will include machines, wringing machines, &c. Now, if

acid; and admixtures of the same with paraffine oil, “hand-saws in his amendment. There are we cannot halt somewhere in this work of

not exceeding in specific gravity thirty-six degrees

Baume's hydrometer: paralline, para fline oil, not er. a great many wood-sawyers who go about with exemption, as I have had occasion often to ceeding in specific gravity thirty-six degrees Baume's band-saws, and they are now taxed as well as remark before, we shall soon not have any arti- hydrometer, the product of a residuum of distillaothers.

tion; lubricating oil mado from crude petroleum, cles left upon which to lay any tax.

coal, or schale, not exceeding in specific gravity The CHAIRMAN. It is too late for the

propose a sort of compromise | thirty-six degrecs Baume's hydrometer; crude pe gentleman from New York to accept anything, with my friend from Massachusetts, and that troleum, and crude oil the product of the first and as his amendment has already been adopted. is this: I will move to strike out the words

single distillation of coal, shalo, asphaltum, peat, or Mr. STEVENS. Then I move to insert

other bituminous substances; tar and crude turpen“ wooden-ware," allowing brooms to remain tine. "hand-saws."

in. I conceive that there is more merit in his Mr. DARLING. I move to amend by strikThe motion was agreed to.

suggestion as to brooms than with reference to | ing out in the last line of this paragraph the Mr. THAYER. I move to insert after white the wooden-ware. If the gentleman will com- words “ tar and.” My reason for offering the lead” the words "sulphuric, muriatic, nitric, promise on this I shall be satisfied. I move to amendment is simply this: feathers are taxed; acetic, and other acids, when used in the chem. amend the amendment by striking out“wooden- tar should also be taxed, as the two articles ical factory producing them for the production

have heretofore been extensively used in conof other chemicals or salts."

Mr. WASHBURN, of Massachusetts. Mr. nection with each other; and they should not Mr. HOOPER, of Massachusetts. I raise Chairman, the gentleman from Vermont says now be separated in the matter of taxation. the point of order that this whole list is not that we might with the same propriety exempt Mr. KELLEY. I hope the gentleman will open to miscellaneous amendment; only so washing machines. Now, sir, the difference not insist on that amendment. He does not much of it as has been read for amendment by is simply this: a washing machine or a wring. || know, perhaps, that if he should induce this the Clerk. Unanimous consent was given to ing-machine is covered by a patent, and it is Congress to impose a tax on tar he might

Now, sir,

I

ware.':

involve us in another civil war. I find that ting up the club. To city subscribers, delivered, $350. and oxen; rivets, horseshoe nails, iron-axles, those excellent friends of our sagacious Secre. Terms strictly in advance. No subscription received

nuts, washers, and bolts; vises, iron chains, tary of the Treasury who raise tar, the people for less term than one year.

*Mercantile houses must stand 2 or BC and above

and anchors; when such articles are made of of North Carolina, hold that all the laws made as explained on the fourth page, in order to secure wrought iron." by the present Congress and all that have been the admission of their advertisements in our columns. The amendment was agreed to. made since 1861, are unjust, unconstitutional,

“Rates for inserting firm name and address on

fourth page or business directory: one line, one year Mr. HOOPER, of Massachusetts. In line one and invalid, and that it is the duty of all raisers in Roman, $5 20; one line, one year in capitals, $10 40. hundred and twenty-sıx I move to strike out of tar to resist them at the point of the bayonet.

“H, K. Hoydon, is authorized to make contracts

in connection with the journal. All orders, remit- the word "wrought,” so that the clause will In proof of this I ask the Clerk to read a short

tances, and communications must be addressed to read, “ vises, iron chains, and anchors; when extract from the North Carolinian, of Wilson the New York Mercantile Journal, No. 2 Franklin such'articles are made of iron which has precounty, North Carolina, of the date of May 11. square, New York. Box 1919." It is the editorial comment upon the notice that Mr. SLOAN. I rise to a point of order.

viously paid the tax or duty assessed thereon.''

The amendment was disagreed to. the North Carolinians are bound to pay taxes The gentleman is out of order in his remarks, to this Government. because they are not relevant.

Mr. BEAMAN. I move to amend, in line The Clerk read as follows:

The CHAIRMAN. The Chair sustains the

one hundred and twenty-three, by inserting OFFICE UNITED States Direct Tax COMMISSIONERS point of order.

after the word 'chairs" the words and fishFOR THE STATE OF NORTH CAROLINA, Mr. LE BLOND. I rise for the purpose of plates;'' so that it will read, “railroad chairs . Wilson, N. C., April 28, 1806. opposing the amendment to the amendment.

and fish-plates," &c. Notico is hereby given to the owners of real I wish to inquire of the distinguished gentle.

Mr. GARFIELD. What are fish-plates ? estate in the county of Wilson that the direct tax man from Pennsylvania, as we have the benefit

Mr. BEAMAN. They are merely sul itutes laid upon all lands in the United States by an act of Congress of August 5, 1861, is now being collected of the views of the Secretary of the Treasury || for railroad chairs. in the State of North Carolina, in pursuance of an act approved June 7, 1862, and of an amendment of in an indirect way, whether he will inform the

Mr. DARLING. Ohl.no. Fish-plates are baid act approved February 6, 1863, and of a further House what position the Secretary of War

not substitutes for chairs at all. ainendinent of said act approved March 3, 1865; and takes on this or any other proposition.

Mr. PRICE. A fish-plate is a bar made to notico is further given that for the reception of said Mr. KELLEY. I spoke of the Secretary of

hold the ends of the rails together, instead of tax upon the real estate of Wilson county, our office

the chair. in Wilson, in said county, will be open on the 28th

the Treasury; and he let the people know that day of April, instant, and for sixty days following at he is less partial to tinkers than to cosiers.

The amendment was not agreed to. Wilson Hotel.

Mr. MORRILL. I make the point that all Mr. ALLISON. I move to strike out the As the laws of the United States, exempt from taxation homesteads to the value of $500, when the this discussion is out of order.

words " railroad chairs," and I do it for the owners actually resided thereon at the date of the The CHAIRMAN. The Clair sustains the purpose of asking the chairman of the Comfixing of the tax, such owners and occupants are

mittee of Ways and Means whether or not notified to appear at our office, in Wilson, during said | point of order.

Mr. Hale's amendment to the amendment this last sentence of the paragraph, sixty days, and show such fact.

6 when JOHN R. FRENCH, was disagreed to.

such articles are made of wrought iron, which
HIRAM POTTER, Jr.,
E. H. SEARS,
The amendment was then rejected.

has previously paid the tax or duty assessed United States Direct Tax Commissioners for North The Clerk read as follows:

thereon,' does not exempt only those articles Carolina.

Illuminating gas manufactured by educational

made of wrought iron ? " Railroad chairs are "The above is simply the coolest piece of impu- institutions for their own use exclusively; pig-iron;

made both of cast and wrought iron; and yet dence we have ever seen. There can exist no longer blooms, slabs, and loops; railroad iron, and railroad this clause would only exempt those chairs a doubt in the minds of the southern people that they iron rerolled, anvils; iron castings for bridges. are expected to submit to taxation without repre

made of wrought iron.

Mr. MORRILL. I move in line one hunsentation.

Mr. MORRILL. The clause exempts all * We are pledged to a support of the Constitution dred and fifteen, after “pig-iron,"' to insert that was intended to be exempted. Chairs of the United States, and Heaven forbid that we 6muck bar." should ever countenance or counsel disobedience

made of pig iron are not taxed, while chairs to properly constituted authority, but a sense of

The amendment was agreed to.

made of wrought iron are taxed in the form duty compels us to declare that the southern people Mr. BEAMAN. I move to strike out'cast- of iron. should never submit to this direct tax but at the point of the bayonet.

ings for," so that it will read, "iron bridges.' Mr. ALLISON. I withdraw my amendment. "The tax collector may or may not have the proper I understand that the chairman of the com- Mr. HOOPER, of Massachusetts. I offer the credentials, but in no case would we pay this tax mittee agrees to that amendment.

following as an additional amendment: until we had ascertained that it was right and proper to do so.

Mr. HOOPER, of Massachusetts. I move Pickles, when sold in gallons, and not contained in ** The Government of the United States forced us an amendment to the amendment, so as to make glass packages. into a war from which we emerged crippled in re

it read, "iron bridges and castings for iron The amendment was agreed to. sources and prostrated financially. Men wearing the garb of United States soldiers outraged and murbridges."

The Clerk read as follows: dered our defenseless women and children, stole our Mr. BEAMAN. I have no objection to that, property, destroyed our very means of subsistence,

Stoves, composed in part of cast iron and in part of under pretense of prosecuting war for the restoration

and will accept it as a modification of my own sheet iron or of soapstone or freestone, with or withof the Union and the supreinacy of the Constitution, amendment.

out cast iron or sheet iron: Provided, That the cast and now that Government, 'the best the world ever The amendment was agreed to.

and sheet iron shall have paid the tax or duty pre

viously assessed thereon: Provided further, That the saw,' calls on us at the South to pay a direct tax on

Mr. BEAMAN. I move to insert "iron exemptions aforesaid shall, in all cases, be confined real estate, by an act of Congress of August 5, 1861, and in pursuance of an act approved June 7, 1862, roofs for depots."

exclusively to said articles in the state and condition

specified in the foregoing enumeration, and shall not and of an amendment of said act approved February Mr. MORRILL. I think we have indulged extend to articles in any other form, nor to manufac6, 1863, and of a further amendment of said act approved March 3, 1865.

the gentleman from Michigan as far as we ought tures from said articles. "The southern States have been unrepresented in to on the subject of iron. Some parts of these Mr. HALE. In lines one hundred and thirty the Congress of the United States since March 1861, and this tax is therefore illegally, unjustly, and un

roofs are composed of wrought iron, some of and one hundred and thirty-one I move to strike

We cannot constitutionally levicd.” sheet iron, and some of cast iron.

out the words or of soapstone or freestone, Pending the reading,

afford now to go so far as the gentleman desires. with or without cast iron or sheet iron." I would Mr. HÂLE said: I rise to a question of

Mr. HOGAN. Imove to strike out"depots," ask the chairman of the Committee of Ways and order. It is that the article now being read

so that we may have the iron roofs of all houses Means why these articles should be put upon by the Clerk has no pertinency to the subject cxempted from tax.

the free list, and whether the reason is that the under consideration by the committee.

The amendment to the amendment was only place in the country where they are made The CHAIRMAN. The Chair overrules ) rejected.

is in his district. [Laughter.] the point of order, for the reason that it is read The amendment was also rejected.

Mr. MORRILL. I believe that most of as a part of the speech of the gentleman from The Clerk read as follows:

them are made at a point directly south of the Pennsylvania.

Malleable iron castings, unfinished; spindles and

gentleman's own district, in Troy, New York. Mr. STEVENS. Do I understand my col

castings of all descriptions made for locks and ma- They are made of castings that have paid a

chinery upon which duties are to be assessed and paid. league to say that this is a part of the speech

tax, or of sheet iron that has paid a tax. This of the Secretary of the Treasury?

Mr. HOOPER, of Massachusetts. I move is one of the cases of the duplication of taxes. Mr. KELLEY. It is from the pen of one

to strike ont lines one hundred and twenty-one In relation to soapstone and freestone, I will of the friends of the Secretary of the Treasury;

and one hundred and twenty-two, as follows: say that I have had no applications from my those friends who agree with him that the laws

Spindles and castings of all description, inade for district, so far as I remember, either before or

locks and machinery, upon which duties are to be are unconstitutional which are passed without

since this bill was reported, in relation to that assessed and paid. the consent of southern members.

And to inseri in lieu thereof the following:

subject. All the applications have been from The reading of the paper was then concluded.

other parts of the country. Spindles and castings of all descriptions made Mr. HALE. I move to amend the amend. specially for locks, or for machinery, and not sold or

Mr. HALE. I withdraw my amendment. ment by striking out the last word; and for

used for any other purpose, and upon which a tax is Mr. WILSON, of Iowa. I renew it for the

assessed and paid upon the articles of which the 'the purpose of vindicating the propriety of my

purpose merely of asking a question. This casting is a part. motion I send up an article which I request

paragraph is drawn with some adroitness.

The amendment was agreed to. the Clerk to read.

When it was first read I supposed that it exThe Clerk read, as follows:

Mr. MORRILL. In lines one hundred and empted all stoves; but I find now that it reads “The New York Mercantile Journal is published

and twenty-five weekly by the New York Mercantile Journal Com

part of sheet iron, or of soapstone or freestone, pany, No. 2 Franklin square; entrance 350 Pearl insert the words "iron axles;'' so that the clause with or without cast iron or sheet iron." Now, street, opposite Frankfort strect. "Terms: One copy one year, $3; & club of five,

will read, “ railroad chairs ; railroad, boat, and if a stove is composed entirely of iron it is not $15. Including an extra copy free to the porson get- ship spikes ; ax polls; shoes for horses, mules, embraced in this paragraph.

after the words," horseshoe nanstvembre te astoves composed. in part of cast iron and in

ware

cles."

Mr. GARFIELD. The gentleman will see not adopt such a provision as this, but will quantity, price, use, or effect, whether such claim be that upon page 91 "stoves, and hollow-wa

allow these parties to take their remedy under | real or pretended. in all conditions, whether rough, tinned, or the law. Suppose a party under this provision

Mr. MORRILL. I move to amend by strik. enameled, and castings of iron not otherwise should say that he would not allow the deducing out the words of pharmacy and" after provided for,'' are taxed three dollars per ton. tion, they would then have to go to law about

the words issued by any incorporated.col. Now, the iron that helps to make up these it. I hope the amendment will be rejected.

lege'' and inserting in lieu thereof the word

6when." soapstone and freestone stoves has already The amendment was disagreed to. been taxed. This, therefore, would be a du

The amendment was agreed to.

Mr. MORRILL. I move to strike out after plication of taxes.' That is the reason for the the words, and in case said tax or duty is not

Mr. MORRILL. In the sentence, “but exemption.

paid on or before the last day of each and every || nothing in this section shall be construed to Mr. WILSON, of Iowa. But soapstone and

month the collector shall,' the words "add | exempt from stamp duty any and all medieinal freestone pay no tax at all. Freestone is free, ten per cent. thereto, and make distraint there articles,'' &c., I move to strike out the words and also soapstone. It seems to me, there- for as provided in other cases under the law to " and all\' before the words - medicinal artifore, that stoves made of soap-stone or free- which this is an amendment;' and insert in stone should not be exempt, unless you also | lieu thereof the words “ proceed to collect the

The motion was agreed to. exempt stoves made of iron. same in the manner provided by law; and so

Mr. MORRILL. Near the close of the secThe gentleman says this is a very small mat

much of the eighty-third section of the act to tion I move to strike out the words "quantity, ter. I do not so understand it. I understand which this is an amendment, is hereby re- price," after the word " quality." that these stone stoves are entering very largely || pealed."

The motion was agreed to. into use in certain sections of the country, The amendment was agreed to.

The Clerk read as follows: and that the manufacturers of them are en

The Clerk read as follows:

Sec. 16. And be it further enacted, That in case any gaged in extending the business, by the means

Sec. 13. And be it further enacted, That every per

goods or commodities for or in respect whereof any of agents and advertising, all over the counson, firm, company, or corporation engaged in the

tax or duty is or shall be imposed, or any materials, try, and that they are enabled now to supply manufacture or preparation for sale, by roasting,

utensils, or vessels proper or intended to be made use the demand for them. And yet those who use grinding, or other process, of coffee or spices, or of

of for or in the making of such goods or commodities adulterated coffee or spices, or of any article or com

shall be removed, or shall be deposited or concealed iron stoves are to be required to pay a tax of pound intended for use in the adulteration, or for use

in any place, with intent to defraud the United States three per cent. ad valorem, while those who as a substitute for coffee or spices, or who shall put

of such duty or any part thereof, all such goods and use freestone or soapstone stoves are not reup for sale, either by himself or others, in packages

commodities, and all such materials, utensils. and with his or their own name or trade-mark, any manu

vessels respectively shall be forfeited, and in every quired to pay any tax. It does seem to me that factured or prepared article or compound, as afore

such case, and in every case where any goods or

commodities shall be forfeited under this act or any if the one is exempted the other should be said, shall be regarded and taxed as a manufacturer, also. This is a provision in favor of an interand shall give a bondin such amount as the collector

other act of Congress relating to the internal revenue, of the district may deem proper, conditioned that he

all and singular the casks, vessels, cases, or other est that is growing rapidly, and in favor of that or they will not sell or dispose of any article so manu

packages whatsoever, containing or which sball have section of country where, at present, these factured or prepared by him or them without having

contained such goods or commodities, respectively, stoves are made exclusively. paid the tax or affixed the proper stainps as required

and every vessel, boat, cart, carriage, or other conMr. GARFIELD. It would be perfectly by law, and will comply with all the provisions of

veyance whatsoever, and all horses or other animals, law relating thereto.

and all things used in the removal, or for the deposit

or concealment thereof, respectively, shall be for. proper for the gentleman to propose to put Mr. MORRILL. I move to strike out this feited; and every person who shall remove, deposit, these articles under the three per cent. tax.

section, as it has already been provided for in or conceal, or be concerned in removing, depositing, The only reason why they were exempted was

or concealing any goods or commodities for or in reanother part of this bill. that the articles were so cheap as to make the

spect whereof any duty or tax is or shall be imposed, The motion was agreed to.

with intent to defraud the United States of such duty amount of revenue to be derived from them

The Clerk read as follows:

or tax or any part thereof, shall be liable to a fino or trifling.

penalty of not exceeding $500. Mr. MORRILL. Let me say to the gentle.

Sec. 14. And beit further enacted, That apothecaries Mr. GARFIELD. I move to insert the words

who manufacture, for their own dispensation and man from Iowa that he is mistaken in suppos- sales to consumers and to physicians, the medicines

or tax'' after the words with intent to de. ing that this is a very large interest. In the compounded according to the United States or other fraud the United States of such duty." first place, is very difficult to find stone that national pharmacopoeias, or of which the full and proper formula is published in any of the dispen

The motion was agreed to. will stand fire. I know that very little stone satories now or hitherto in common use among phy. The Clerk read as follows: can be found in the whole country that will sicians or apothecaries, or in any pharmaceutical

Sec. 17. And be it further enacted, That the judge stand fire without cracking and crumbling. | pharinney, shall not be regarded as manufacturers journal now issued by any incorporated college of

of any circuit or district court of the United States, The tax upon stoves of any sort amounts to a under this act. But apothecarics and all other per

or any commissioner thereof, may issue a search warvery small sum. The tax of three dollars per sons who manufacture for the dispensing and sales

rant, authorizing any internal revenue officer to

search any premises, if suoh officer shall make oath ton is fifteen cents per hundred pounds, and a of others, or who make and advertise any article,

in writing that he has reason to believe, and does medicinal or otherwise, simple or compound, with common cooking stove weighs about two hun.

believe, that a fraud upon the revenue has been or any special proprietary claim to merit, or to special

is being committed upon or by the use of said premdred and fifty pounds, and sells for perhaps advantage in use or effect, whether such claim he twenty-five to thirty dollars."

distinctive or distinguishing characteristic, whether No amendment being offered, The amendment was not agreed to.

real or pretended, of the articles so made and adver- The Clerk read as follows: Mr. O'NEILL. I move to insert the follow

tised, whether such article be or be not made ac-
cording to the authorities above cited in this proviso,

SEC. 18. And be it further enacted, That any person ing as an additional paragraph: the maker or makers thereof shall regarded as

who shall sell, give, or purchase or receive any box, Articles manufactured in institutions for the blind, manufacturers under this act. And apothecaries

barrel, bag, or any vessel, package, wrapper, cover. and institutions for the deaf and dumb, which are shall not be regarded as retail dealers in liquors in or envelopo of any kind, which has been stamped, sold to aid in their support or the support of the consequence of selling or of dispensing, upon phy,

branded, or marked in any way, so as to show that pupils. şicians prescriptions, the wines and spirits officinal

the contents or intended contents thereof bave been in the United States and other national pharmaco

duly inspected, or that the tax or duty thereon bas I presume there will be no objection to that poeias, either simple or compounded, in quantities

been paid, or that any provision of the internal ror. amendment. It simply exempts the few arti- not exceeding half a pint of either at any one time,

enue laws has been complied with, whether such cles made in institutions for the blind and the nor exceeding in aggregate cost value the sum of

stamping, branding, or marking may bave been a $300 per annum.

duly authorized act or may be false and counterfeit, deaf and dumb, and sold for the benefit of

Mr. MORRILL. I move to amend by strik-rel, bag, vessel, package, wrapper, cover, or envel

or otherwise without authority of law, said box, barthose institutions. Mr. MORRILL. I have no objection to that.

ing out the words “proviso, the maker or ope still bearing uncanceled or uperased said stamp. The amendment was agreed to. makers thereof," after the words the author

brand, or mark, and being empty, or containing ang

thing else than contents which were therein when ities above cited in this,” and insert in lieu said articles had been so lawfully stamped, branded, Mr. MYERS. I move to add at the end of thereof the word "section."

or marked by an officer of the revenue, shall be lialine one hundred and thirty-seven the follow- The amendment was agreed to.

ble to a penalty of not less than fifty nor more than ing proviso:

five hundred dollars; and all such' boxes, barrels, The Clerk read as follows:

bags, vessels, packages, wrappers, covers, and enrelAnd provided further, That every person, firm, or corporation who shall have made any contract of pur

Sec. 15. And be it further enacted, That no duty or

opes, with their contents, belonging to such offender, chase prior to tho passage of this act without prostamp shall be required for any uncompounded medi

shall be forfeited to the United States. And any pervision for the deduction of duties reduced or abolished cinaldrug or chemical, nor any medicine compounded

son who shall make, manufacture, or produce any by law enacted subsequent thereto, upon articles to according to the United States or other national

box, barrel, bag, vessel, package, wrapper, cover, or be delivered under such contract, is hereby authorpharmacopoeia, or of which the full and proper form

envelope, stamped, branded, or marked, as above ized and empowered to deduct from the price thereof ula is published in any of the dispensatories now or

described, or shall stamp, brand, or mark the same, as so much money as will be equivalent to the duty from hitherto in common use among physicians or apoth

herein before recited, shall, upon conviction thereof, which said articles have boen so subsequently execaries, or in any pharmaceutical journal now issued

be liable to a penalty as before provided in this secempted.

by any incorporated college of pharmacy, and not High proAndio any penis
sold or offered for sale, or advertised under any other

ing provisions of section, with intent to dofraud I think a provision of this kind comes in name, form, or guise than that under which they may

the revenue, or to defraud any person, shall, upon appropriately after the list of exemptions. It be severally denominated and laid down in said phar

conviction thereof, be liable to a fine of not less than macopoeias, dispensatories, or journals as aforesaid;

$1,000, and imprisonment for not less than six months; is analogous to a section in the original act nor medicines sold to or for the use of any person

and all such articles, with their contents, belonging declaring that the vendor might add to the which may be mixed and compounded for said per

to said offender, shall be forfeited to the United amount of his contract the amount of the tax son according to the written receipt or prescription

States; and one half of said penalty, forfeiture, and of any physician or surgeon. But nothing in this

fine, to be ascertained by judgment of court, shall subsequently imposed by act of Congress. This section shall be construed to exempt from stamp duty

go to the informer. amendment gives the vendee the right to deduct any and all medicinal articles, whether simple or Mr. MORRILL. I move to amend at the the amount from the contract made with him compounded by any rule, authority, or formula, published or unpublished, which are put up in a style or

commencement of the section by striking out at the time when it was supposed the articles manner similar to that of patent or proprietary med- 6 any person who' and insert in case any were not exempt. If the original section was icines in general, and advertised in newspapers or by person" before the words “shall sell, give, or proper, this is equally so.

public handbills for popular sale and use, as having Mr. MORRILL. I hope the committee will any special proprietary claim to merit, or to any

purchase,'' &c. peculiar advantage in mode or preparation, quality,

The amendment was agreed to.

ises.

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Mr. MORRILL. Before the words "shall following: that in any port of the United States in

EVENING SESSION. be liable to a penalty of not less than fiftyonor

which there is more than one collector of internal
revenue, tho Secretary of the Treasury shall desig-

The House reassembled at half past seven more than five hundred dollars," I move to nate one of said collectors to have charge of all inat

o'clock p. m. insert the words “ or falsely or fraudulently ters relating to the exportation of articles subject to stamped, Branded, or marked, such person. tax under the laws to provide internal revenue; and

MESSAGE FROM THE SENATE.
The motion was agreed to.

at such ports as the Secretary of the Treasury may
deem it necessary there shall be an officer appointed

A message from the Senate, by Mr. Forney, Mr. MORRILL. I move to strike out the by him to superintend all matters of exportation and its Secretary, announced that the Senate had

drawback, under the direction of the collector, whose words “belonging to such offender,'' and“ be

passed a bill (S. No. 294) entitled "An act for compensation therefor shall be prescribed by the Seclonging to said offenders,'' before the words retary of the Treasury, but shall not exceed, in any

the relief of John Gordon," in which the con"shall be forfeited to the United States."

case, an annual rate of $2,000, excepting at New currence of the House was requested. The motion was agreed to.

York, where the compensation shall be an annual The message further announced that the

rate of $3,000; and such compensation, together with Mr. MORRILL. I move to strike out the the office expenses of such superintendence, shall not

Senate had passed joint resolution (H. R. No. be included in the maximum of the aggregate exwords and one half of said penalty, forfeit

134) relative to appointments in the Military penges of the office of said collector. And all the ure, and fine, to be ascertained by judgment | books, papers, and documents in the bureau of drw

Academy of the United States, with an amend. of court, shall go to the informer,'' at the end back in the respective ports, relating to the draw

ment, in which the concurrence of the House back of duties paid under the internal revenue laws, was requested. of the section. shall be delivered to said collector of internal rey

TAX BILL, The motion was agreed to.

enue; and any collector of internal revenue, or Mr. HALE. I move to strike out "and"

superintendent of exports and drawbacks, shall have Mr. DAWES. I move that the rules be

authority to administer such oaths and certify to and insert -- or before the words “and im- such papers as may be necessary under any rules

suspended, and that the House resolve itself prisonment for not less than six months;' and and regulations that may be prescribed under the

into the Committee of the Whole on the state authority herein conferred. also to insert after the words “six months"

of the Union on the special order. the words or both such fine and imprison

Mr. HOOPER, of Massachusetts. When the The motion was agreed to. ment.'

gentleman from Pennsylvania [Mr. THAYER] So the rules were suspended; and the House The motion was agreed to.

made the other day a motion in regard to the accordingly resolved itself into the Committee

warehouses at a port of entry where there is of the Whole on the state of the Union, (Mr. Mr. UPSON. I move to insert after the

more than one collector, I told him that I last amendment the words “at the discretion | thought the bill already contained a provision | eration of the special order, being a bill of the

Dawes in the chair,) and resumed the considof the court." The motion was agreed to.

of that kind. I find, however, that this section House (No. 513) to amend an act entitled

does not quite cover what is desired, and I wish "An act to provide internal revenue to sup. Mr. LYNCH. I move to strike out the

to propose an amendment to include what is | port the Government, to pay interest on the words "uncanceled or unerased" after the wanted in this section, as this relates to the public debt, and for other purposes,'' approved words " or envelope still bearing." I suppose same subject. I move to amend, therefore, by June 30, 1864, and acts amendatory thereof. this provision was meant to prevent the sale | inserting at the beginning of the eleventh line The Clerk read as follows: of packages the contents of which have been the words “all bonded warehouses and ;'' so Sec. 25. And be it further enacted, That if any persold. Now, a package before the contents that the clause will read:

son or persons shall carry on any business of distillhave been sold may have a canceled or erased The Secretary of the Treasury shall designate one ing or rectifying without having paid the special tax stamp upon it; or after the contents have been of said collectors to have charge of all bonded ware- as required by law, he or they shall, for every such sold the stamp may be on it canceled. The houses and all matters relating to the exportation

offense, besides being linble to the payment of the of articles subject to tax under the laws to provide

tax upon the spirits distilled, also be liable to a penfact that the stamp is canceled or uncanceled internal revenue.

alty of one hundred per cent. in addition thereto, to will not affect the question of the sale of the The amendment was agreed to.

be assessed by the assessor, and shall each bosubject,

upon conviction, to imprisonment for a term not excontents; because, as I take it, the cancella

Mr. HOOPER, of Massachusetts. I move ceeding two years; and upon sufficient information tion is while the package is full, and without

of such offense, the collector, deputy collector, or to amend by inserting before the word being emptied it passes from the custody of the

other authorized officer of the district in which the

exportation," in the same line, the words same shall be alleged to have been committed, may revenue officers. The cancellation must be

storage or.

enter upon the premises of the person or persons by made while the package is full. Hence, if we The amendment was agreed to.

whom such offense is alleged to have been commitallow the package to be sold with a canceled

ted, using such force as may be necessary for that pur

Mr. HOOPER, of Massachusetts. I move pose, and may seize all spirits or spirituous liquors, stamp upon it, it can be filled again, and there is no means on the part of the officers to detect it. to amend by striking out the word "shall," in

and all materials for making or preparing the same

respectively, and all vessels and utensils containing Mr. HOOPER, of Massachusetts. I think

the same line, and inserting in lieu thereof the the same, and all stills or other apparatus capable word “ may.''

of being used for distilling, and may hold the same. there is weight in the suggestion of the gen

The amendment was agreed to.

And the said collector, upon the assessment aforetleman. I move, as an amendment to the

said having been made, and upon the conviction of amendment, to strike out from the paragraph | amended covers all the ground of the former

Mr. THAYER. This provision as now the said person or persons, shall sell such stills, ap

paratus, and other materials, vessels, utensils, and the words: "still bearing uncanceled or unerased said stamp, brand, or mark, and." amendment. I hope, therefore, that by unan

liquors so seized, and shall apply the proceeds in

satisfaction of euch assessment, and of the fine, if Mr. LYNCH. I think that striking out the

imous consent the previous amendment will be imposed; and the said assessment and fine, or such words “uncanceled or unerased'' would an.

part thereof as shall not have been so satisfied, shall, stricken out.

until paid, be a lien in favor of the United States, swer every purpose.

Mr. MORRILL. I hope that will be done.

from and after the time when such assessment is The amendment to the amendment was

The CHAIRMAN: If there be no objection made, or such fine laid, upon all property and rights agreed to. that change will be made.

to property of the person by wbom such offense shall The amendment, as amended, was agreed to.

There was no objection.

have been committed, and upon his interest in the

lands and premises in which it shall have been com. The Clerk read as follows:

Mr. MORRILL. I move to amend by strik- mitted, and upon all his property therein, and such ing out from lines twenty to twenty-three the

lien may be enforced by levy and distraint by said Sec. 19. And be it further enacted, That where any

collector, or by suit in rem; and when the personal whisky, oil, tobacco, or other articlesof manufacture following:

property found shall not be sufficient to satisfy the or produce, requiring brands, stamps, or marks of And such compensation, together with the office same, such lands and premises may be seized, and whatever kind to be placed thereon, shall be sold expenses of such superintendence, shall not be in- upon the decree of the court the interest aforesaid upon distraint, forfeiture, or other process provided cluded in the maximum of the aggregate expenses sold, and proceeds applied in payment thereof. And by law, the same not having been branded, stamped. of the office of said collector.

the person or persons furnishing the information or marked as required by law, the officer selling the

The amendment was agreed to.

upon which such seizure shall have been made, or same shall, upon sale thereof, fix or cause to be

the officer who made such seizure, if baring acted affixed the brands, stamps, or marks so required, The Clerk read as follows:

upon information obtained by himself, shall, upon. and deduct the exponse thereof from the proceeds Sec. 23. And be it further enacted, That every per

the order of the Secretary of the Treasury, receive of such sale. son, firm, or corporation, who distills or manufactures

such part and in such proportions of a moiety of tho No amendment king offered, spirits, or who brews or makes mash, wort, or wash,

said one hundred per cent. assessed penalty, and of The Clerk read as follows: for distillation or the production of spirit, shall be

a moiety of the said fine when recovered, as the Sec

retary of the Treasury shall determine. deemed a distiller, under this act. And the making Sec. 20. And be it further enacted, That manual labor or keeping by any person of grain, mash, wash, or sehools and colleges shall not be required to pay a

Mr. HOOPER, of Massachusetts. I ask that, beer, prepared or fit for distillation, together with the manufacturer's or special tax while the proceeds of possession by such person of a still or other appara

by unanimous consent, the committee go back the labor of such institutions are applied exclusively tus capable of use for distilling, upon thesame prem- to the eighteenth section and amend it by strikto the support and maintenance of such institutions. ises, shall be deemed and taken as presumptive evi- ing out in the fourth line the words " which No amendment being offered,

dence that such person is a distiller within the The Clerk read as follows: meaning of this act.

has been." No amendment being offered,

There being no objection, the amendment Sec. 21. And be it further enacted, That no suit shall The Clerk read as follows:

was agreed to. be brought against any collector of customs or of internal revenue for any duty, license, special tax,

Sec. 24. And be it further enacted, That every per- The Clerk read as follows: or tax paid, unless such suit is brought within six son, firm, or corporation, who rectifies, purifies, or months from the passage of this act, or within six refines distilled spirits or wines by any process, or

SEC. 28. And be it further enacted, That every per: months after the payment of such duty or tax. who, by mixing distilled spirits or wine with any ma

son, firm, or corporation, required to pay a special No amendment being offered, terials, manufactures anyspurious, imitation, or com

tax as a distiller, or as & rectifier, shall make and

sign a notice in writing to the assessor of the district, The Clerk read as follows:

pound liquors for sale, under the name of whisky;
brandy, gin, rum, wine, "spirits," or "wine bitters,"

stating the name or style under which, the nane or Sec. 22. And be it further enacted, That section or any other name, shall be regarded as a rectifier

names and the place or places of residencu of the under this act.

or persons by whom, and the place where, the fifteen of the act of March 3, 1865, entitled An act

Cuisiness is to be carried on, and its nature. If the to amend an act entitled 'An act to provide internal The hour of half past four o'clock having business is that of a distiller, the notice shalı also revenue to support the Government, to pay interest arrived, the Speaker resumed the chair, and

state the kind of stills or boilers to be used, the cap&on the public debt, and for other purposes,' approved the House took a recess until half past seven

city of each, the name or names of the owner or ownJune 30, 1864,"; be amended by striking out all after

ers of the land or premises on which the distillery in the enacting clause and inserting in lieu thereof the o'clock p. m.

situated, and the nature of the title by which such

premises will bo held and occupied. Any person or Mr. HARDING, of Illinois. I move to add distilling, rectifying, or compounding spirits or spir. persons who shall make a false or fraudulent reprethe following at the end of line fifty-seven:

ituous liquors, and upon payment of the special tax sontation in such notice shall be liablo to a fine of

imposed, and the due execution of the bond with $300, to be recovered with costs of suit.

Provided, however, Thatany licensed distiller having Bureties as required by law, such person or persons No amendment being offered,

also obtained a license to rectify spirits, shall and may may use such utensils, machinery, and aparatus in

complete the process of distilling spirits into alcohol the place or premises specified in the notice, and in The Clerk read as follows:

by continuous distillation in the same manufactory such place or premises only: Provided. That any colSEC. 27. And be it further cracted, That no person or

in which the spirits are distilled, and in that casc lector may refuse to receive şuch notice or approve persons shall make or distill spirits until such per

shall not be required to run the spirits into cisterns of such bond, when, in his judgment, the location of şon, with two or more good and sullicicnt sureties, to

and to put the same in casks, barrels, or packages, or the distillery is such as would enable the distiller to be approved by the collector within whose district pay the duty or tax thereon until the completion of defraud the Government in respect to the revenue; the business is to be carried on, bas entered, jointly

the process of distillation, when the provisions of and in case of such refusal, the distiller may appeal and severally, into a bond to the United States in

law shall be applicable to the product, under regula- to the Commissioner of Internal Revenue, whose such sum as shall be hereinafter specified; and such tions to be prescribed by the Secretary of the Treasury. decision in the matter shall be final. bond shall be accompanied with satisfactory affida

Mr. GARFIELD. I ask the gentleman from No amendment being offered, vits of the sufficiency of the suretics executing the same, and such approval shall be indorsed on said Illinois to postpone his amendment until we The Clerk read as follows: bond by the collector, and the affidavits be attached come to section twenty-nine.

Sec. 29. And be it further enacted, That no person, thereto; and a new bond may be required by the col- Mr. HARDING, of Illinois. I shall be glad firm, or corporation, shall use any still, boiler, or lector whenever either of the sureties shall die, be

other vessel, for the purpose of distilling in any buildcoine insolvent, or remove permanently out of the to accommodate the gentleman from Ohio.

ing or on any premises where beer, lager beer, ale, collection district: in any of which cases the party Mr. GARFIELD. It is no accommodation porter, or other fermented liquors are manufactured: to the bond shall be conditioned that, in case any still or stills, or other implements to be used for disto me; I only want to save time.

and no still, boiler, or other vessel, shall be used as tilling, shall be crected or used by him, his agent, or

Mr. 'HARVING, of Illinois. The section is

aforesaid in any building or on any premises where

beer, lager beer, ale, porter, or other fermented superintendent, he will. before using, or causiug.or || passed, I understand, which prohibits the man- quors, vinegar, ether, or alcohol are manufactured perinitting the same to be used, report in writing to ufacture of alcohol in the same establishment

or produced, or where sugars or sirups are refined, or said assessor tho capacity thereof, and give inforina

where liquors of any description are retailed, or any tion from time to time of any change in the location, as whisky. It recognizes two systems, one

other business is carried on; and every person who forin, capacity, ownership, agency, or superintend- distinct from the other.

shall use such still, boiler, or other vessel, for tho ence, which all or either of the said still or stills or

Mr. HOOPER, of Massachusetts. No such purposc of distilling, as aforesaid, in any building or other implements may undergo; that he will, from

other premises where the above specified articles aro day to day, enteror causc to be entered, in a book to section has yet been adopted.

manufactured, prodaced, or other business is carriel be kept for that purpose, the number of pounds or Mr. HARDING, of Illinois. I ask that my on, or who shall procure the same to be done, shall gallons of inaterials used, and the number of gallons of spirits that inay be distilled by said still or stills, amendment shall be considered now.

forfeit such stills, boilers, or other vessels so used, and or other implements; that said book shall be open at

Mr. Chairman, I have looked over this bill

all the spirits distilled, and pay a fine of $1,000, aud

be imprisoned for not less than six months nor inoro al bours during the day to the inspection of any as- with considerable care. I look on it as impor- than one year, in the discretion of the court; and any sessor, assistant assessor, collector, deputy collector,

tant that the interests which are connected with person, firm, or corporation, who sball manufacturo revenue agent, or inspector, who may make any

any still, boiler, or other vessel, to be used for the purmemorandums or transcripts therefrom; that ho the protection of spirits, and which is expected

posc of distilling, shall, before the same is remorod will render to said assessor or assistant assessor, to be a source of great revenue to the Govern- from the place of inanufacture, notify the collector on the 1st, 11th, and 21st days of each and every month, or within five days thereafter, an exact acment, should be allowed to be carried on with where such still, boiler, or other vessel is to be used or

sent, of the intention to send or set up the same, and count in writing of the number of pounds or gallons

as little inconvenience as possible. It is not a of its capacity, and the time when the same is to be of material used for the purpose of producing spirits, matter of so much moment to me how bigh the sent or set up; and no such still, boiler, or other vesthe number of gallons of spirits distilled, and the number of gallons placed in warehouse; and that ho tax upon spirits shall be as that no unnecessary

sel, shall be set up without the permit in writing of will not sell, or permit to be sold, or removed for coninconvenience or obstruction shall be imposed

the collector for that purpose; and any person, firm,

or corporation, who shall set up such still, boiler, or sumption or sale, any spirits distilled until the same upon the manufacture.

other vessel, without first obtaining a permit from shall have been gauged, inspected, proved, and de

Mr. HOOPER, of Massachusetts. The gen.

the collector of the district in which such still, boiler, posited in the bonded warehouse, and the quantity

or other vessel is intended to be used, or who sball thercof duly entered upon his books as aforesaid, with tleman will allow me to interrupt him. I will

fail to give such notice, shall pay in either case the the name and place of business of the party to whom call his attention to the twenty-ninth section, sum of $500, and shall forfeit the distilling apparatus such spirits may be sold; that he will render all accounts and pay all taxes and penalties which he where the subject is especially provided, and

thus manufactured or set up in violation of law: Pro

vided, That saleratus may be made or manufactured may become liable to render or pay under the laws ask him to wait until we come to that section, in any building or on any premises where spirits are of the United States; and that such party will faith- It contains the restriction to which he objects, distilled: Provided further, That any boiler used in fully comply with the requirements of law as well with regard to such accounts, duties, and penalties,

Mr. HARDING, of Illinois. I withdraw my

generating steam or heating water to be used in such

distillery may be located in any other building or on as to all other matters and things whatsoever. And amendment for the present.

any other premises to be connected with such still or such bond shall be executed before the said collector Mr. ALLISON. I ask consent to go back boiling tubs, by suitable pipes or other apparatus, or of internal revenue, and shall be filed in his office, and amend section twenty-five by striking out

the steam from such boiler in the distillery may be and a copy of the same, duly certified by him, sball

conveyed to other premises to be used for manufacbe forth with transmitted to the Commissioner of the following, at the close thereof:

turing or other purposes. Internal Revenue at Washington; and the bond

And the person or persons furnishing the informnaforesaid shall remain in force until all the provis

Mr. MORRILL. I will say to the gentletion upon which such seizure shall have been made. ions and conditions of said bond havo been fully com

or the officer who made such seizure, if having acted man from Illinois (Mr. HARDING] that if he plied with: Provided, That such bond shall not be required for a greater amounttban double the amount

upon information obtained by himself, shall, upon desires it I will move to pass over this section

the order of the Secretary of the Treasury, receive of tax on the spirits that can be distilled by such still such part and in such proportions of a moicty of the

till to-morrow, when we can have a full House. or stills or otherimpleinents during a period of fifteon

said one hundred per cent. assessed penalty, and of a Mr. HARDING, of Illinois. I imagine that days.

moiety of the said fine when recovered, as the Secre- there can be no dispute upon the question Mr. HOOPER, of Massachusetts. I move tary of the Treasury shall determine.

which is raised by this amendment which I in line thirteen to strike out “party to."

The amendment was agreed to.

have proposed. There can be no objection to The amendment was agreed to.

Mr. O'NEILL I move to amend section | continuing the business as it has been done Mr. INGERSOLL. I ask whether the Clerk | twenty-eight by inserting in line thirty, after for years. The distillers all manufacture lluis has read this evening any other sections than the word " therefrom,” the following:

high proof article, and we ask only that they this one.

Any one of whom having made the inspection may be allowed to continue the distillatio of The CHAIRMAN. He has read those im. during the current day shall leave with the said dis

alcohol by a continuous process of distillation mediately preceding it.

tiller a certificate to that effect, which shall, upon
being sworn, prevent the necessity of any further

in the same room and by the same machinery. Mr. INGERSOLL. I wish to ask the com- inspection during that day.

I only want to strike out the word "alcohol"'. mittee to postpone the consideration of the The clause will then read:

in the section. section relating to the manufacture of high- That said book shall be open at all hours during

Mr. MORRILL. I will move to pass it over. wines until we have a fuller committee. It is the day to the inspection of any assessor, assistant Mr. HARDING, of Illinois. I was in hopes an interest in which the West is largely con

assessor, collector, deputy collector, revenue agent, it would be accepted.

or inspector, who may make any memorandums or cerned. I see that the committee is slim this transcripts therefrom, any one of whom having made

The CHAIRMAN. If there is no objection evening. I ask the chairman of the Commit- the inspection during the current day shall leave with it will be passed over. tee of Ways and Means to allow these sections the said distiller a certificate to that effect, which

Mr. INGERSOLL objected, but afterwards shall, upon beingsworn, prevent the necessity of any to be reserved. further inspection during that day.

withdrew his objection. Mr. GARFIELD. I have a verbal amend

Mr. GARFIELD. I understand there is ment to move. I move in line sixteen to strike

My object in offering this amendment is to save trouble and vexation to the distillers from

only one point desired to be passed over, and out him" and insert “such distiller." The amendment was agreed to. frequent, daily inspections. While I deem it

that is simply the word "alcohol." necessary that a strict watch should be kept ing after the word "on,in section twenty-nine,

Mr. McRUER. I move to amend by insertMr. INGERSOLL. I ask the chairman of over distillers, I am anxious to see them re. the Committee of Ways and Means whether lieved from too frequent visits of the revenue

the words or in any dwelling house;"! so that he will consent to my proposition. officers. Some check should certainly be put

it will read, " or where liquors of any desoripMr. MORRILL. T'he gentleman will see upon officials who for vexatious purposes may

tion are retailed, or any other business is car. that what we have passed is merely formal. insist upon making these inspections.

ried on, or in any dwelling-house." It seems Mr. INGERSOLL. I understand there is a Mr. MORRILL. If the amendment of the

to me it would be a wise provision that no dis. provision in the bill prohibiting the manufac. gentleman prevails, the effect of it would be

tillation should be carried on in any dwelling. ture of alcohol on the same premises where

house. to afford ample security for the commission whisky is manufactured. I only want to have of any amount of fraud after the inspector

Mr. GARFIELD. I hope that will be adopted. the opportunity to make objection or to move shall have once visited the establishment.

The amendment was agreed to, amendments hereafter.

The amendment was not agreed to.

Mr. COBB. I move to strike out in line four Mr. THAYER. I move in line thirteen to

The Clerk read as follows:

the words “ beer, lager beer, ale, porter.", strike out "any'' and insert "all." The amendment was agreed to. Sec. 28. And be it further enacted, That upon every

Mr. HOQPER, of Massachusetts. Include notice duly made, as herein provided, for making.

the words " or other fermented liquors."

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