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ENROLLED BILL SIGNED.

the vote by which the bill was passed ; and The bill, as amended, was ordered to be man societies, who are in a short time to hold

also moved that the motion to reconsider be ll engrossed and read a third time; and being a grand festival in the city of New York, conleasian lang laid on the table.

engrossed, it was accordingly read the third tinuing four weeks, to which festival they have, The latter motion was agreed to. time, and passed.

I believe, invited Congress; and, as I just learn, 35. MARGARET. C. LONG.

Mr. VAN AERNAM moved to reconsider || (for I was not present at the time,) the House, Mr. VAN AERNAM, from the same com.

the vote by which the bill was passed; and in response to that invitation, has appointed also moved that the motion to reconsider be

a committee. Individuals in Germany, as well mittee, reported a bill (H. R. No. 1249) grantlaid on the table.

as associations there of a similar character, ing a pension to Margaret C. Long; which was The latter motion was agreed to.

have agreed to contribute a number of medals, O TECAS read a first and second time. The question was upon ordering the bill to

JULIA L. DOTY.

&c., to be among the prizes shot for. We

are asked to provide that these articles, to an ecognized be engrossed and read a third time.

Mr. BEATTY, from the same committee, amount not exceeding $10,000 in currency, The bill was read at length. It directs the reported a bill (H. R. No. 1253) granting a may come in free of duty; and the CommitSecretary of the Interior to place on the pen- pension to Julia L. Doty; which was read a tee of Ways and Means are unanimously in sion-roll, subject to the provisions and limit- first and second time.

favor of the measure. ations of the pension laws, the name of Margaret The bill directs the Secretary of the Interior Mr. ROBINSON. I trust that this resolu. C. Long, widow of Jesse K. Long, late a pri- to place upon the pension-roll, subject to the tion will be passed without opposition on eitlier vate of company E, twenty-eighth regiment provisions and limitations of the pension laws, | side. Kentucky volunteers, commencing June 6, the name of Julia L. Doty and the minor chil- The joint resolution was ordered to be en1864.

dren of John M. Doty, late a contract sur- grossed for a third reading; and being engrossed, The bill was ordered to be engrossed and geon of United States volunteers, who died at it was accordingly read the third time, and read a third time; and being engrossed, it was Annapolis, Maryland.

passed. accordingly read the third time, and passed. The bill was ordered to be engrossed and Mr. SCHENCK moved to reconsider the

Mr. VAN AERNAM moved to reconsider read a third time; and being engrossed, it was vote by which the joint resolution was passed ; the vote by which the bill was passed; and also accordingly read the third time, and passed. and also moved that the motion to reconsider moved that the motion to reconsider be laid on Mr. BEATTY moved to reconsider the rote be laid on the table. the table.

by which the bill was passed; and also moved The latter motion was agreed to. The latter motion was agreed to.

that the motion to reconsider be laid on the

table.
JAMES ROONEY.
The latter motion was agreed to.

Mr. HOLMAN, from the Committee on
Mr. VAN AERNAM, from the same com-

Enrolled Bills, reported that the committee

FRANCES M. WEBSTER. wittee, reported a bill (H. R. No. 1250) grant

bad examined and found truly enrolled a bill ing a pension to James Rooney; which was Mr. BEATTY, from the same committee, of the following title; when the Speaker signed read a first and second time. also reported a bill. (H. R. No. 1254) granting

the same : The bill directs the Secretary of the Interior a pension to Frances M. Webster; which was An act (H, R. No. 1058) to admit the States NO to place on the pension-roll, subject to the read a first and second time.

of North Carolina, South Carolina, Louisiana, provisions and limitations of the pension laws, The question was upon ordering the bill to Georgia, Alabama, and Florida to representathe name of James Rooney, late a member of be engrossed and read a third time.

tion in Congress. company B, seventh Missouri cavalry, com- The bill, which was read, directs the Secre

SALE OF DAMAGED ARMS, ETC. meucing April 14, 1863.

tary of the Interior to place on the pensionThe bill was ordered to be engrossed and roll, subject to the provisions and limitations

· Mr. GARFIELD. I ask unanimous consent read a third time; and being engrossed, it was of the pension laws, the name of Frances M. to report back from the Committee on Military accordingly read the third time, and passed. Webster, widow of L. B. Webster, late a cap

Affairs a joint resolution (H, R. No. 292) directMr. VAN AERNAM moved to reconsider tain and brevet lieutenant colonel of the fourth ing the Secretary of War to sell damaged or the vote by which the bill was passed; and also regiment of United States cavalry.

unserviceable arms, ordnance, and ordnance moved that the motion to reconsider be laid The bill was ordered to be engrossed for a

stores. This is a measure of very consideron the table. third reading, and being engrossed, it was

able importance to the Treasury, and I trust The latter motion was agreed to. accordingly read the third time, and passed.

there will be no objection to allowing it to be Mr. BEATTY moved to reconsider the vote | reported now. CHARLES HAMSTEAD. Mr. VAN AERNAM, from the same com.

by which the bill was passed ; and also moved Mr. SCOFIELD. I object.

that the motion to reconsider be laid on the Mr. SCHENCK. In order to encourage mittee, reported a bill (H. R. No. 1251) grant. table.

gentlemen to come here this evening I move ing a pension to Charles Hamstead; which The latter motion was agreed to.

that the House now take its recess. was read a first and second time.

The motion was agreed to; and the House The bill directs the Secretary of the Interior The SPEAKER. The morning hour has

(at four o'clock and thirty-five minutes p. m.) to place on the pension-roll, subject to the expired.

took a recess till half past seven o'clock p. mn. provisions and limitations of the pension laws,

ORDER OF BUSINESS TO-MORROW. the name of Charles Hamstead, late a member Mr. SCHENCK. Mr. Speaker, it is now

EVENING SESSION. of Captain Schell's company of West Virginia so late that I do not propose to move to go State guard, afterward the seventh West Vir. into Committee of the whole on the special At half past seven o'clock the House reasginia volunteers, commencing February 26, order. I hope, however, that members gen. sembled in Committee of the Whole on the 1862.

erally will be in attendance to night, so as to state of the Union, (Mr. POMEROY in the chair, The bill was ordered to be engrossed and give us a quorum, that we may proceed with and resumed the consideration of the special read a third time; and being engrossed, it was

the tax bill. I have also a proposition to make. order, being the bill (H. R. No. 1060) to reduce accordingly read the third time, and passed. It is that the House agree to meet to-morrow into one act and to amend the laws relating to

Mr. VAN AERNAM moved to reconsider at eleven o'clock a. m., and sit till five o'clock | internal taxes, the vote by which the bill was passed; and also p. m., dispensing with the evening session. I The CHAIRMAN. The Clerk will continue moved to lay the motion to reconsider on the ask the House to give us one good solid day. the reading of the bill where he left off yesMr. GOLLADAY, I object.

terday. The latter motion was agreed to.

Mr. SCHENCK. I propose, then, that we The Clerk read as follows:

meet at eleven o'clock to-morrow to go into Power of attorney for the sale or transfer of any CHILDREN OF G. W. FREER.

Committee of the Whole on the tax bill im: stock, bonds, or scrip, or for the collection of any Mr. VAN AERNAM, from the same com

dividends or interest thereon, twenty-five cents. mediately after the morning hour and to con: mittee, reported a bill (H. R. No. 1252) grant- tinue in session till five o'clock, dispensing with No amendment being offered, the Clerk read ing a pension to the minor children of Garrett W. Freer; which was read a first and second the evening session,

the next paragraph, as follows: Mr. ELDRIDGE. I object.

Power of attorney or proxy for voting at any elec

tion for officers of any incorporated company or soThe bill directs the Secretary of the Interior

AMERICAN SHARPSIOOTERS.

ciety, except religious, charitable, or literary socie

ties, or public cemeteries, ten cents. to place upon the pension-roll, subject to the

Mr. SCHENCK, by unanimous consent, provisions and limitations of the pension laws, ll reported from the Committee of Ways and Mr. BARNES. I move to strike that parthe names of W. G. Freer, Brodhead E. Freer,

Means a joint resolution (H. R. No. 295) to agraph out of the bill. This proposes to bring and Clarence Freer, minor children of Garrett authorize the Secretary of the 'Treasury to in a very small revenue and is obtained at . Freer, late a special agent in the thirteenth remit the duties on certain articles contributed great inconvenience. This issuing of proxies district of New York, as the minor children of

to the National Association of American Sharp; 1 at any election can only be done immediately a second lieutenant, commencing July 5, 1868,

shooters; which was read a first and second before the election. The shareholders of a Hr. HOLMAN. I think this bill should time.

stock company are distributed in the different provide that the pension be given to these chil. Mr. SCHENCK, Mr. Speaker, I think a sections of the country. Many of them are dren jointly. As it now reads the pension

brief explanation will satisfy the House of the unacquainted with the character of the stamp would go to each one of the children. propriety of passing this resolution, which the

the law requires, and when the shareholders

meet for an election this is the cause of a very Mr. VAN AERNAM. I have no objection committee unanimously directed me to report. to such an amendment, and will move it.

This Association of American Sharpshooters great deal of confusion. 1 submit to the ComThe amendment was agreed to.

is an association of delegates from all the Ger. mittee of Ways and Means whether it is neces 40TH Cong. 21 SESS.--No. 195.

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sary to continue the stamp tax upon these to strike out this paragraph and let it go. It would be a matter of impracticability-I might proxies.

will do more to satisfy the people than any- almost say an impossibility to cancel the Mr. SCHENCK. I rise to oppose the thing, and will save a great annoyance. stamps in writing. It would require in some amendment, and I hope that it will not prevail. Mr. PAINE. The gentleman did not move

establishments in the country a large force of The question was taken ; and the amend- to strike out the whole paragraph.

employés to do this kind of work. I

presume ment was rejected.

The CHAIRMAN. That was moved and that there are in Philadelphia, to which the No further amendment being offered, the withdrawn.

gentleman has referred, establishments that Clerk read the next paragraph, as follows: Mr. PRICE. Then I modify my amend- could not cancel the stamps required by this Power of attorney to receive or colleot ront, twonty

ment so as to include the whole paragraph. | law without the employment of difty persous. five cents.

I thought I had accomplished it. I do not This section gives power to the Commissioner No amendment being offered, the Clerk read wish to embarrass the bill nor to take up the to devise other means of cancellation, and it the next paragraph, as follows:

time of the committee, but I do think the par..may be that he will not require it to be done Power of attorney to sell and convey real estate, agraph ought to be stricken out.

in writing; but if he should, I do not see how or to rent or lease the same, one dollar.

Mr. SCHENCK. I have to repeat what I ll it could be done. If I understand the present No amendment being offered, the Clerk read

have said before, that the committee have no law this power exists with the Commissioner,

more interest in this matter than the gentle. and he decides that printing and stamping may the next paragraph, as follows:

men themselves. Our only desire is to col. be done. Power of attorney for any other purpose, fifty lect the revenge. All taxes are inconvenient Mr. GRISWOLD. The gentleman, I apprecents.

and this among the rest. But we have en- | hend, does not understand this section. If he No amendment being offered, the Clerk read

deavored to avoid a great source of inconven- will look at the last two lines of the paragraph, the next paragraph, as follows:

ience by raising, as gentlemen will see, the he will see that it leaves the Commissioner at Probate of will, or letters of administration: Where the estate and effects for or in respect of which

amount of receipt to fifty dollars, no stamp liberty to allow them to be carreled in some such probato or lotters of administration applied for being required on any sum below that.

other way. shall be sworn or declared not to exceed the value Mr. MILLER. I suggest to make the The question was taken on Mr. BARNES'S of $2,000, one dollar. Exceeding $2,000, for every amount $100.

amendment; and it was disagreed to. additional $1,000 or fractional part thereof, in excess of $2,000, fifty cents: Provided, That no stamp, either

Mr. PRICE. No; strike it all out.

The Clerk read the next section, as follows: for probate of wills, or letters testamentary, or of The amendment was agreed to. administration, or on administrator or guardian

SEC. 104. And be it further enacted, That the acceptor bond, shall be required when the value of the estate

The Clerk read as follows:

of any bill of exchange or order for the payment of and effects, realand personal, does not exceed $1,000 : SEC. 103. And be it further enacted, That in any and

any sum of money drawn, or purporting to be drawn, Provided, further, Thatnostaip tax shall be required all cases where an adhesive stamp shall be used for

in any foreign cuuntry, but payable in the United upon any papers necessary to be used for the collec- denoting the payment of any tax imposed by law,

States, shall, before paying or accepting the same, tion from the Government of claims by soldiers or except as may be otherwise provided, the person

place thereon a stamp for the proper amount of tax, their legal representatives of the United States, for

and cancel the same, as the law requires for inland making, delivering, or giving the instrument, mat. pepsions, back pay, bounty, or for property lost in ter, or thing to be tared shall affix the stanup and

bills of exchange or promissory notes; and no bill the service. cancel the same by writing thereon the initials of his

of exchange shall be paid or negotiated without such No amendment being offered, the Clerk read name and tlie date upon which the same shall be

stamp; and if any person shall pay or negotiatc, or aflixed or used, so that the same may not again be

offer in payment, or receive, or take in paymoptany the next paragraph, as follows: used, or in such other manner as the Commissioner

such draft or order, he shall be liable to a penalty of

$200. Protest. Upon the protest of every note, bill of of Internal Revenue may by general regulation preexchange, acceptance, check, or drast, or any marine scribe.

No amendment was offered ; and the next frotest, whether protested by a notary public or by Mr. SCHENCK, I move to strike out the section was read, as follows: any other officer who may be authorized by the laws of any State or States to make such protest, twenty

words “affix the stamp and cancel the same Sec, 105. And be it further enacted, That no stamp five cents.

by writing thereon," and inserting in lieu tax shall be required on official instruments, docuNo amendment being offered, the Clerk read thereof the following:

mients, and papers issued by the others of the United

States Government or of any State, county, town, or the next paragraph, as follows:

To affix the stamp or stamps denoting said tax that other municipal corporation, in the exercise of funeReceipts for any sum exceeding twenty dollars in

the entire surface thereof shall be exposed to view, tions strictly belonging to them in their ordinary gove amount, not being for the satisfaction of any mort

and shall cancel the same by writing with ink upon ernmental and municipal capacity; nor on a tiidavits, gage or judgment, or decree of any court, or by ineach and every stamp so used.

noron powers of attorney, or any other paper relating dusement on any stamped obligation in acknowl

to applications for bounty, arrearages of pay, or peri

Mr. PETERS. I move to amend by adding I sions.or to the receipt thereof; nor upon tickets or conta cugment of its fulfillment, for each receipt, two cents; but when more than one signature is affixed

the words by inserting“ in words or printing. tracts of insurance when limited to accidental injury to the same paper, one or more stamps may beatfixed It is very common to print.

to persons, nor on certificates of the measurement or thereto, representing the whole amount requirod for Mr. BARNES. Stamping.

weight of animals, wood, coal, or hay: nor on deposit such signatures.

noies to mutual insurance companies, for insurance

Mr. SCHENCK. The last clause of the upon which policies subject to stamp taxes have been Mr. SCHENCK. I move to strike out section reads, "orin such manner as the Com.

or are to be issued; nor on manifests, bills of lading, si twenty dollars” and in lieu thereof to insert missioner of Internal Revenue may by general

or passage tickets, by steamboals or vessels plying

between ports of the Unitod States and ports of Brit. " fifty dollars.'

regulation prescribe.” The report of the scien- ish North America on the lakes or other inland The amendment was agreed to. tific commission says the surest way is to have

waters dividing that country from the United States: Mr. MILLER. I move to strike out the

nor on any certificate of the record of a deed or other the stamps made of gum and ink which will instrument in writing, or of the acknowledgment whole paragraph. I should like to see this be erased when it is attempted to be washed or proof thereof by attesting witnesses, nor to any tax dispensed with, for there is nothing more out, and to have the canceling done in writ.

indorsement of a negotiable instrument, nor on any

warranty of attorney accompanying a bond or note, annoying than this two cent tax. I do not ling, and we have left it discretionary with the when such bond or note shall have affixed thereto know what revenue it brings in, but I do not Commissioner of Internal Revenue to allow it the stamp or stamps denoting the tax required; and think it can amount to much. There is no to be done by a machine, or in some other

whenever any bond or note shall bo secured by a

mortgage, but one stamp shall be required to be part of the stamp law that is so much found way.

placed on such papers, but the stamp placed thereon fault with as this two-cent stamp.

Mr. PETERS. Most of the business houses shall be for the largest amount required for either of Mr. SCHENCK. We have amended the do it by printing.

said instruments. bill by saying that no tax shall be required on Mr. SCHENCK. Not always; the surest Mr. SCHENCK. I offer, from the Com. receipts for an amount under fifty dollars in. way is by ink,

mittee of Ways and Means, the following stead of twenty dollars. It is the stamps upon Mr. PETERS. It is done by a machine.

amendment: smaller receipts that cause annoyance.

Mr. SCHENCK. That is permitted, al

Page 154, section one hundred and five, at the end Mr. MILLER. How much is received from though the other is a regular way. The pur

of line twenty, insert the following: "Nor on any stamps ?

duplicate or copy of any instrument in writing repose for which we require the whole surface tained by the person making, delivering, or giving Mr. SCHENCK. Eighteen million dollars of the stamp to be visible is simply this: qve

the same. in the gross. It is $2,000,000 from these two- find in Philadelphia, for instance, a

The amendment was agreed to, cent stainps.

engaged in puttiug up patent medicine where Mr, MILLER. I withdraw the amendment. he is required to put on a four-cent stamp. He

The next section was read, as follows: We must have revenue. takes two two-cent stamps, cats them in two,

SEC. 106. And be it further enacted, That any person Mr. GETZ. I renew the amendment.

who, with intent to evade the tax thereon, shall and uses two halves, 80 as to show only the make, sign, or issue, or causo to be made, signed, or The amendment was disagreed to. edges of them, making them look as if they

issued, any instrument, document, or paper of any Mr. PRICE. I move to strike out the latter were two whole stamps. Then he uses the other

kind or description whatsoever, or accept, negotiate,

or pay, or cause to be accepted, negotiated, or paid, portion of the paragraph after the words "two two halves on another package.

any bill of exchange, draft, or order, or promissory cents." The reason I do it is simply this.

Mr. BARNES. I desire to ask a question.

pote for the payment of money, without the same These receipts are made all over the country,

being duly stamped, and the stamp thereon canceled The phraseology of this section applies to as required by law, sball,

for every such offense, forand it makes no difference which the sum is, instruments, while the remarks of the chair. feit the sum of ffty dollars; and such instrument, fifty dollars or five dollars, except that there man of the committee apply to articles also.

document, or paper, bill, draft, order, or pote, not are less at five dollars. But in the rural dis. Mr. SCHENCK. The language is “instru

being stamped according to law, shall be deemed in

valid and of po effect: Provided, That the title of a triets, where men give receipts, they cannot ment, matter, or things." That will take in any purchaser of land by dced duly stamped shall not be get the stamps without more expense than other thing.

defeated or atfected by the want of a proper stamp they are worth. There is no tax in the whole

on any deed conveying said land by any person,

Mr. BARNES. I move to strike out the sec- from, through, or under whom bis grantor claims or bill, from page one to page three hundred and tion for the purpose of offering a suggestion.

holds title. sixty, that gives so much dissatisfaction as this It seems to me that where articles are multi- Mr. SPALDING. I move to amend that two-cent tax. I had hoped that the chairman )plied as often as they are in some branches of section by inserting before the word “any," on of the committee would bimself have moved

man

business to which stamps are applicable, it ll line fourteen, the words " contract or;" so that

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1868

it shall read “
or any contract or deed convey- I will explain the object of that amendment.

Mr. SCHENCK. I have no objection to ing said land,”' &c.

Where the party executing the instrument that. It will give a man an entire year to find Mr. ALLISON. There is no objection to does not at the time of its execution suppose out whether he has put the right stamp on, tbat.

that a stamp is necessary, and after the lapse Mr. SPALDING. Make it two years. The amendment was agreed to.

of six months the Commissioner shall decide Mr. SCHENCK. If my colleague will be The next section, was read, as follows: that a stamp is necessary, in such a case there satisfied with one year I will agree to it. That Sec. 107. And be it further enacted, That no instru

is no possible place left where the evil can be is twice as long as the law now allows. mont, document, or paper required by law to be corrected unless we have an amendment of Mr. SPALDING. Very well ; I will mod. stamped shall be admitted or used as evidence in this sort adopted. In cases that occur after ify my amendment as suggested by the gentleany court unless the proper stamp denoting the

six months have elapsed, where a party in amount of tax payable thereon sball

have been affixed thereto and canceled as required by law; nor shall good faith omits to put a stamp but is entirely The amendment, as modified, was then it be lawful to record any such instrument, docu

willing to do it when he discovers his error agreed to. ment, or paper unless a stamp of the proper amount is affixed theroto and canceled in the manner re

and that the Commissioner requires a particu- No further amendment was offered. quired by law; and the record of any such instrument; lar stamp, then I want that the party shall The next section was read, as follows: document, or paper not stamped as aforesaid

shall
have an opportunity to do it. I suppose there

Sec. 109. And be it further enacted, That no instrunot be admitted or used as evidence in any court. And any power of attorney, conveyance, or docuwill be no objection to the amendment.

ment, document, writing, or paper of any description, ment of any kind, made in any foreign country to be Mr. MAYNARD. The gentleman refers, required by law to be stamped, shall be deemed or used in the United States, shall pay the same tax as I

held invalid and of no effect for the want of the parpresume, to cases where the party fails to

ticular kind or description of stamp designated for is required by law on similar instruments or documents when made or issued in the United States, and put on a stamp through a misconstruction of

and denoting the tax on any such instrament, docuthe person to whom the same is issued or by whom the law?

ment, writing, or paper, provided a legal stamp or it is to be used shall, before using the same, affix Mr. SPALDING. Yes, sir. I will state a

stamps, denoting a tax of equal amount, shall have

been duly atfixed and used thereon; but the provisthereon and cancel the proper stamp for the amount of tax required.

case that I know to have occurred. A friend ions of this section shall not apply to any stamp

of mine has issued land contracts and put on, appropriated to denote the tax charged on proprioNo amendment was offered. perhaps, a twenty-five cent. stamp, and has

tary articles, or articles enumerated in schedule C. The next section was read, as follows: discovered, after the lapse of six months, that

No amendment was offered. Sec. 108. And be it further enacted, That in case any the Commissioner requires, perhaps, a dollar The committee here rose informally ; and person shall not have affixed to any instrument the stamp required by law thereon at the time of mak

stamp. He is willing to put it on, but he has Mr. BLAINE took the chair as Speaker pro ing or issuing the said instrument, and he, or any not the power under the law, and the law, as it tempore. other person having an interest therein, shall be now exists, does not give the power. It is for

MESSAGE FROM THE SENATE. desirous of affixing such stamp to said instrument, or if said instrument be lost, to a copy thereof, be, a case like that that I propose this amendment.

A message from the Senate, by Mr. HAMLIN, or such other person, shall appear before the col- The Commissioner of Internal Revenue may

one of ils Clerks, informed the House that the lector of the proper district, who shall, upon the not have made his decision until more than

Senate had passed, without amendment, House payment of the amount of the stamp required by

six months after the instrument is made. It is law, and of a penalty of fifty dollars, and where the

joint resolution No. 137, requesting the Preswhole amount of the tax denoted by the stamp in reference to a case where the collector him

ident to intercede with her inajesty, the Queen required shall exceed the sum of fifty dollars, on self may not suppose that a stamp is required,

of Great Britain, to secure the speedy release payment also of interest, at the rate of six per cent. on said tax from the day on which such stamp ought or may suppose that a stain of less value is

of Rev. John McMahon, convicted on a charge to have been affixed, affix the proper stamp to such required. But after the lapse of six months

of treason-felony, and now confined at Kingsinstrument or copy and cancel tho same, and note

he finds, by a decision of the Commissioner, upon the margin thereof the date of his so doing,

ton, Canada West. and the fact that such penalty has been paid; and that a higher stamp is required. Such a case

The message further informed the House the same shall thereupon be deemed and held to be will not often occur, but when it does occur we

that the Senate had passed a joint resolution as valid, to all intents and purposes, as if stamped ought to afford an opportunity to the party, when made or issued. But if it shall appear upon

(S. R. No. 121) to carry into eifect the resoluevidence satisfactory to said collector that any such who is really not in fault, to come in and affix

tion approved March 2, 1867, providing for the instrument was not duly stamped at the time of a stamp. making or issuing the same, by reason of accident, Mr. SCHENCK. From comparison, I am

exchange of public documents, in which the mistake, or inadvertence, and without any willful

concurrence of the House was requested. design to defraud the United States of the tax, or to satisfied there never was a stamp act before so

INTERNAL TAX BILL. evade or delay the payment thereof, then and in such liberal in its provisions for inadvertence, inexcase, if such instrument, or, if the original be lost, a perience, and ignorance as this act is. And The Committee of the Whole again resumed copy thereof, duly certified by the officer having surely it will not do to keep it open in this the consideration of the internal tax bill. required to be recorded, or otherwise duly proven to vague manner forever. This has been in oper- The following section was read: the satisfaction of the collector, shall, within six ation now for some time, and it has obtained a

SEC. 110. And be it further enacted, That there shall months after the making or issuing thereof, þe brought to the said collector of revenue to be

fixed construction and there is a settled prac- be levied, collected, and paid as taxes, upon every stamped, and thestamp taxchargeable thereon paid, tice under it. It appears to me that it would package, parcel, article, or thing mentioned and

described in schedule C, the several amounts of it shall be lawful for the said collector to remịt the be a very uncertain matter to open this up in money set down in figures against the same respectpenalty aforesaid, and to afflix and cancel the proper stamp upon such instrument. And when the original the exceedingly loose manner in which my col- ively, or otherwise specified or set forth in said sched

ule, the payment of whiel amounts shall be indiinstrument, or a certified or duly proved copy thereof, league proposes.

cated and proved by adhesive stamps to be affixed as aforesaid, thus stamped so as to entitle the same Nr. SPALDING. I wish to provide a rem. to such package, parcel, article, or thing, and canto be recorded, shall be presented to the clerk, register, recorder, or other officer having charge of the

edy and to rectify the practice as it now exists celed in the manner and form prescribed by the original record it shall be lawful for such officer, upon under the law. There is now no remedy.

Commissioner of Internal Revenue; and the arti

cles named in said schedule of foreign manufacture, the payment of the fee legally chargeable for the re- Mr. MAYNARD. Why not extend the time cording thereof, to make a new record thereof, or to

imported into the United States, shall, in addition to note upon the original record the fact that the error for affixing the stamp for six months ?

the import duties imposed on the same, be subject or omission in the stamping of said original instru- Mr. SPALDING. Anything that would

to the taxes therein prescribed, and shall have the

proper stamps affixed thereon and canceled ; and ment has been corrected pursuant to law; and the original instrument, or such certified copy, or the

relieve us from the difficulty; I do not care any person who shall sell or offer for sale any of sueh record therof, may be used in all courts and places what it may be.

articles, whether of foreign or domestic manufacture, in the same manner and with like effect as if the Mr. MULLINS. To my mind this whole

shall be deemed the manufacturer thereof, and shall

be subject to all the taxes, liabilities, and penalties instrument had been originally stamped. In any matter is fully provided for in the following imposed by law upon such manufacturers. case where it shall appear that the failure to aflix the stamp required by law on any instrument at the portion of this section :

Mr. SCHENCK. I move, by instruction of time of making, signing, or issuing the same was But if it shall appear upon evidence satisfactory occasioned by the fact that no collection district was

the Committee of Ways and Means, to amend to said collector that any such instrument was not then established at the place where such instrument duly stamped at the time of making or issuing the the section just read by adding to it the folwas made, signed, or issued, and that the required same, by reason of accident, mistake, or idadvert- | lowing: stamp was afterward, and before the 1st day of Janu- ence, and without any willful design to defraud the ary, 1869, duly affixed thereto, or to a copy thereof, and United States of the tax, or to evade or delay the

And the Commissioner of Internal Revengo may, canceled according to the provisions of this section, payment thereof, then and in such case, if such in

from time to time, furnish, supply, and deliver to the same shall be as valid to all intents and purposes strument, or, if the original be lost, a copy thereof,

any manufacturer of friction or other matches, cigar as if stamped originally as required by law. But no duly certified by the oficer having charge of any

lights, or wax tapers, a suitable quantity of adheright acquired in good faith before the stamping of records in which such original is required to be re

sive or other stamps, such as may be prescribed for Any instrument or copy thereof, and the recording corded, or otherwise duly proved to the satisfaction

use in such cases, without prepayment therefor, on thereof, shall in any manner be affected by such subsequent stamping. of the collector, shall, within six months after the

a credit of not exceeding sixty days, requiring, in making or issuing thereof, be brought to the said

advance, a bond in a penal sum of not less than

double the denominato value of such stamps, with Mr. SCHENCK. I offer the following collector of revenue to be stamped, and the stamp amendment from the Committee of Ways and tax chargeablo thereon paid, it shall be lawful for

such security as he may judge necessary, to secure the said collector to remit the penalty aforesaid.

payment therefor to the United States within the and to affix and cancel the proper stamp upon such

time prescribed for such payment. And upon all Page 156, line eight, after the word "shall" insert instrument.

such bonds or other securities taken by said Com.

missioner, suits may be maintained in the circuit or the words ander regulations to be prescribed by

That seems to me to be just as clear and district courts of the United States, in the several the Commissioner of Internal Revenue.'

conclusive as it possibly can be. If it be made districts where any of the persons giving said bonds The amendment was agreed to. more liberal than that it will run into perfect || appropriate form of action.

or other securities reside or may be found, in any Mr. SPALDING.

I offer the following | abuse. That is my judgment. amendment: Mr. MAYNARD. I would suggest to the

The amendment was agreed to.

Mr. SCHENCK. I move to insert the folinsert the words: "Or when it shall appear that the Page 157. line fifty-one, after the word "issued. " gentleman from Obio [Mr. SPALDING] to pro

pose, in lieu of his amendment, an amendment lowing, as an additional section, to come in proper stamp was omitted by reason of a commonly received construction of the act different from that

to the paragraph just read by my colleague, immediately after the section just read: finally, and after the lapso of six months from the [Mr. Mullins,) extending the period there SEC. And be it further enacted, That no stamp

tax shall be imposed upon any uns date of the instrument, given to it by the Commise provided for from "six months' to

one sioner of Internal Revenue, requiring a stamp."

Means:

compounded according to the United States or other

upon

year."

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national pharmacopoeia, or of which the full and applying the stamp the tariff act which imposes | the appearance of the package they are the proper formula is published in any of the dispensatories now or hitherto in common use ainong pbyduties on the arrival of these goods at our

There are a number of articles kuown sicians or apothecaries, or in any pharmaceutical

custom-houses can be so arranged as to collect to the trade as British patent medicines. There journal now issued by any incorporated college of an increased duty. There can be no conflict is a confusion in reference to excepted articles pharmacy, when not sold or offered for sale, or advertised under any other name, form, or guise than

in that respect. The inconvenience to the which is unnecessary. I desire that the articles that under which they may be severally denomin- | merchant is great. The articles are small in excepted in the amendment of the chairman ated and laid down in said pharmacopoeias, dispen- | character, and come in large cases, and the of the committee from stamping be stamped, to satories, or journals as aforesaid; nor upon medicines sold to or for the use of any person, which may

cases are opened and the small packages are make all articles of a class come under one bo mixed and compounded for said person according opened and the wrappers disturbed in order to class with reference to stamps. I do not proto the written receipt or prescription of any physi- atfix the stamp. It is a very serious inconven- pose that physicians' prescriptions shall be cian or surgeon. But nothing in this section shall be construed to exempt from stamp tax any medi

ience to the importer. I can see no reason stamped. cinal articles, whether simple or compounded by any

for it except in the suggestion made by the Mr. SCHENCK. It is impossible to get rule, authority, or formula, published or unpuba

chairman of the Committee of Ways and along in this way. lished, which are put up in a stylo or manner similar

We have proposed a sec. Means, that it gives a nominal advantage to to that of patent or proprietary medicines in general,

tion which is precisely a section taken from or advertised in newspapers or by public bandbills the foreign manufacturer over the domestic

the present law. At first the committee were of for popular sale and use, as having any special pro- manufacturer. That I say can be provided for opinion that it might be left out altogether, prietary claim to morit, or to any peculiar advan- by increasing the duties on imports. I think || That, bowever, was thought to be illiberal, and tage in modo of preparation, quality, use, or effect, whether such claim be real or pretended. the amendment is eminently proper.

upon reconsideration the committee instructed Mr. GRISWOLD. Before the question is

Mr. O'NEILL, Mr. Chairman, I move to me to move to restore the exemption of cer

strike out the last line for the purpose of say. taken upon the amendment or additional sec

tain articles as is now done in the present law. tion, just moved by the chairman of the Com

ing a few words in reference to the pending The gentleman thinks the section adopted from mittee of Ways and Means, [Mr. SCHEXCK.]

amendment. The article which was read at the present law, which contains the exemption I desire to move to amend section one hundred

the request of the chairman of the Committee is too broad, if I understand him-that it ought and ten by adding to it the following: of Ways and Means was written by a friend of

not to exempt so many things. I am perfectly Provided, That when such imported articles, except inine who is engaged in this trade in the city

willing to limit it if the gentleman will only playing-cards, luciferorfriction matches,cigar lights, of Philadelphia. The manufacture of perand wax tapere, shall be sold in the original and

put his amendment in some tangible shape. fumery is carried on very largely in the city of unbroken package in which the bottles or other

But to talk generally about the section being inclosures were packed by the manufacturer, the Philadelphia ; and a committee on the part of

too broad, and exempting too many things withperson so selling soid articles shall not be subject to the gentlemen engaged in this trade very ably

out indicating wherein it is too broad, is a any penalty on account of the want of the proper presented their case to the Committee of Ways difficult way of managing a subject. stamp. This is simply the provision of the present

and Means, as I think the chairman will ad- Mr. BARNES. I did not make myself

init. It is an unjust discrimination against law, and a provision which it seems to me is

understood by the chairman. our domestic manufacturers, and in favor of practically very important. It will be observed

Mr. SCHENCK. I hear the gentleman with that this section provides a penalty upon per: the foreign manufacturers to permit the latter

a great deal of difficulty. to bring in their packages unbroken with a sons offering for sale these articles. I cannot

Mr. BARNES. My amendment is to strike single stamp aflixed, while the former are comlearn that any frauds have resulted from the

out all that part of his amendment which refers present law. I think this provision is eminently i pelled to athix stamp to every separate article.

to articles excepted. Strike out all after the This injury to our manufactures ought to be worthy of consideration as a practical provision, reinedied. I do not suppose that we are in

word scompounded” to the word “upon," Mr. SCHENCK. The amendment of the

referring to physicians' prescriptions. favor of crushing out our own industry, in howgentleman, my colleague on the Committee of ever slight degree, in behalf of the foreign man

Mr. SCHENCK. I understand the gentle. Ways and Means, [Mr. Griswold,] does not ufacturer. I know the gentleman from New

man to propose to amend by striking out cerstrictly relate to my amendment, which is to York does not want to do it. I am a tariff

tain words, so that it shall read: "that no stamp insert an additional section. But I am willing man, and in favor of home industry in every

tax shall be imposed upon any medicines sold that the question should be first taken on his

to or for the use of any person,”' &c. I will respect, and believe iny friend is, and ain amendment. I admit that the provision he therefore surprised he should have submitted

accept that amendment, or, rather, as I have no offers is the provision of the present law. The Committee of Waysand Means, however, though amendment. this amendment. I withdraw my pro forma right to accept it, I am willing to have a rote

taken upon it. they very seldom disagree with each other, have

Mr. HIGBY. We have got into confusion

The amendment to the amendment was not agreed with him in regard to retaining that about these amendments. The amendment of

agreed to. provision of the present law in this bill. the gentleman from New York is to one por

The amendment, as amended, was then Now, instead of making any argument my. tion of the bill and that of the gentleman from agreed to. self upon this provision, I will send to the Ohio to another portion.

Mr. BARNES. · I move to amend section Clerk's desk, to be read as my speech, a little

The CHAIRMAN. Debate is exhausted. one hundred and ten, in line eight, by insertarticle I have just discovered in a Philadelphia Mr. BARNES. I rise to appeal from the ing after the word "thing'' the words “expaper touching that subject.

decision of the Chair. I rose to speak to the The Clerk read as follows:

posed to view upon the outside of the wrapper, amendment of the gentleman from Ohio when jar, or bottle;' so that it will read, "by adhe' Duties on Foreign and Domestic Perfumery. - A

the gentleman from New York moved his sive stamps to be affixed to such package, parproviso attached to section ope bundred and sixtynine of the internal revenue law permits foreign amendment, an amendment entirely distinct cel, article, or thing exposed to view upon the perfumery to be sold in unbroken packages without in its character.

outside of the wrapper, jar, or bottle," &c. being stamped when such perfumery is packed by Mr. SCHENCK, I withdraw my amend. the manufacturer. The effect of this provision is

Mr. SCHENCK. I hope that will not be disastrous to our own manufacturers, since they are ment for the present.

adopted. It will be a great opening for fraud. compelled by law to stamp all the perfumery inade The question was taken on Mr. GriswOLD'S

Mr. BARNES. It seems almost necessary, in their establishments, while the foreign merchant

amendment; and it was disagreed to. is allowed the privilege of disposing of his products

in order to protect the merebant who deals in without the stamp duty. Such a discrimination, to Mr, SCHENCK. I now renew the amend. these articles, that the stamps to be affixed by say the least, is unwise, and calculated to injure home ment which I withdrew for a moment.

this section should be exposed to sight. In manufacturers. But this is not the only eyil caused

Mr. BARNES. I desire the attention of the by the proviso. Unprincipsod parties in this and

the majority of instances it is so. Probably other cities, taking advantage of the license afforded chairman of the Committee of Ways and Means. ninety-nine per cent of all the articles to them, are engaged in putting up their goods with

I move to strike out all that part of the amend- which stamps are applied are stamped as this imitation labels and trade-warks of the foreign arti

ment which refers to excepted articles, the provision requires. There are some proprie cle, thus cheating the Government, and by the fraud seriously injuring those who, in the legitimate busi- || recipes of which are published in the pharma

tors, however, who afix the stamps inside of ness, cheerfully comply with the law and add to the copæia. There is a class of articles known revenue of the country. General SCHENCK, in re

the wrapper surrounding the bottle or jar, and porting the new tax bill, has wisely stricken out this

as proprietary articles, some still under the a merchant, in buying a large quantity, in obnoxious proviso, and we trust that Congress, hav. control of the proprietors, and others which order to protect himself, is compelled to ex: ing an eye to the interest of American manufactures have passed from their control and become and American industry, will look to it that foreign

empts each article, and in doing so he destroys public. The latter are exempted while the | its good appearance. influence, and that of the swindlers in our own coun.

There are accidents try, may not again have the clause 'snaked through' others require stamps. I desire to increase occurring in so slight a business as that. It is on the binal passage of the bill."

the articles to be stamped by including the impossible to guard against employés putting Mr. MAYNARD. I ask the gentleman from

articles called the pharmacopæia articles. up articles the value of which is three or four New York to modify his amendment so as to There are articles called Bacon's Drops and strike out "provided that,, " and to insert Godfrey's Cordial, which were started years

cents. They cannot be so watched that many

of the articles will not be inclosed without a "but;'' so it will read "but when,'' for reasons ago by gentlemen of those names in England, stamp upon them; and the proprietor himself, that are obvious. I will not take the trouble and which are now manufactured by the trade undertaking to guard his manufactory or labto explain the reasons.

all over the country. The recipes of those oratory with the best ability he can bring to Mr. GRISWOLD. I accept that modification. Mr. BARNES. I should like to have the Druggists here and elsewhere make them up. articles are published in the pharmacopæia. bear, is not certain that he is not constantly

violating the law. There is no way of detectamendment again read.

The recipes purport to state wliat those arti ing these omissions antil a report comes from The annendment was again read. Mr. BARNES. Mr. Chairman, that pro- do not know. Articles made from recipes articles unstamped. I have seen the most

cles are made of. Whether they do or not I some part of the country that they find the vision is eminently just and proper. So far called by other individual names are required reliable merchants of this class of goods in us protecting domestic manufacturers by not

. Il to be stamped, and in character of article and. I the United States led into controversy with

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parties in the western States and California. Bills are unpaid on account of reclamation claims in which no proof can be offered ; and I submit that it seems to be a necessary protection to the manufacturer himself and to the merchant that these stamps, in all instances, should be exposed to view.

Mr. SCHENCK. I hope that amendment will not prevail.

The question was taken on Mr. BARNES'S amendment; and it was disagreed to.

The Clerk read the next section, as follows: Sec. 111. And be it further enacted, That if any person shall make, prepare, sell, offer for sale, or remove for consumption or sale any article

or thing enumerated and described in schedule C without affixing thereon and canceling the proper stamps as required by law; or shall conceal or remove, or cause to be concealed or removed, any such article or thing, in or to any place, with a view to evade the payment of the tax thereon; or shall remove, detach, or cause or permit to be removed ordetached, thestamp from any such article or thing, with intent to use said stamp on any other article or thing, he shall forfeit to the United States the article or thing in regard to which either of the said offenses is committed; and shall for erery such offense be liable to a penalty of $100, to be assessed and collected as in other cases.

Mr. SCHENCK. I am instructed by the Committee of Ways and Means to offer the fol. lowing amendment:

Page 159, section one hundred and elevon, strike out lines fourteen and fifteen, as follows: "penalty of $100, to be assessed and collected as in other cases, and insert in lieu thereof the following: fine of not less than $100 nor more than $5,000, and the tax shall be assessed and collected as in other cases.'

The amendment was agreed to.

Mr. SCHENCK. I am also instructed by the Committee of Ways and Means to offer the following amendment, to come in at the end of the section :

But friction or other matches, cigar lights, or wax tapers, may be sold and removed for export beyond the limits of the United States without payment of the tax thereon under such rules and regulations as the Comiissioner of Internal Revenue may prescribe."

The amendment was agreed to. The next section was read, as follows: Sec. 112. And be it further enacted, That any proprietor of a proprietary article, or article subject to stamp duty under schedule C of this act, shall have the privilege of furnishing without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Revenue, his own dies and designs for stamps therefor, to be for his exclusive use; which dies and designs, being first approved by the Commissioner of Internal Revenue, shall be made under the direction of the Secretary of the Treasury, and retained in the Treasury Department, and the stamps prepared therefrom and issued to the Commissioner as in other cases. That in all cases where suchegamp is used, in lieu of writing the initials and date thereon, the said stamp shall be so affixed on the article or package, that in using or opening the same the said stamp shall be effectually destroyed; and in default thereof the said proprietor shall be liable to the same penalty as is prescribed in this act for neglecting to affix a stamp. Any person who shall fraudulently obtain or use any such stamp, or die, or design therefor; and any person forging or counterfeiting, or causing or procuring the forging or counterfeiting any representation, likeness, similitade, or colorable imitation of any such stamp; or an engraver or printer who shall sell or give away any such stamp; or being a merchant, broker, peddler

, or person dealing, in whole or in part, in similar goode, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly

or fraudu. Jently in his possession any such forged,

counterfeited likeness, similitude, or colorable imitation of any sach stamps, shall be deemed guilty of a felony, and, on conviction thereof, shall be fined not less than $50 por more than $5,000, and imprisoned not less than one year nor more than five years.

Mr. SCHENCK. I offer, from the Committee of Ways and Means, the following amendment: Page 160, line nineteen, strike out all after the word "therefor" down to and including the word "purposes," in line twenty-six, as follows: And any person forging or counterfeiting, or causing or procuring the forging or counterfeiting any representation, likeness. similitude, or colorableimitation of any such stamp; or an engraver or printer who shall sell or give away any such stamp; or being a merchant, broker, peddler, or person dealing, in Whole or in part, in similar goods, wares, merchandise, manufactares, preparations, or articles, or those designed for similar objects or purposes.

And insert in lieu thereof the following: Or who shall forge or counterfeit, or cause or procare the forging or counterfeiting of any representation, likeness, similitude, or colorable imitation of any such stamp; or any engraver or printer whoshall soll or give away any such stamp; or any person who.

The amendment was agreed to.

The Clerk read as follows:

SCHEDULE C.

Medicines or preparations, Forạnd upon every packet, box, bottlo, pot, vial, or other inclosure, containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occult seoret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifies for any disease, diseases, or affections whatever affecting the human or animal body, as follows: where such packet, box, bottle, pot, vial, or other inclosure, with its contents, shall not exceed, at retail price or value, the sum of twenty-five cents, one cent. Mr. SCHENCK. This is properly one par

t agraph down to the end of line seventy-seven.

1 I ask that it may be read, so that I may

offer an amendment from the Committee of Ways and Means.

Mr. BARNES. I must object until I know what the amendment is.

Mr. SCHENCK. I propose to strike out r from line fifty-six to line seventy-seven inclu. sive.

Mr. BARNES. I shall be compelled to object, for I want to discuss the different amounts.

Mr. SCHENCK. I do not see how the gentleman can object. I cannot make my motion

fa until the part of the bill which I propose to amend is read. It is really one paragraph; it

ti all relates to the same subject. The CHAIRMAN. They are treated as sep

th arate paragraphs.

Mr. SCHENCK. Then I offer the follow- pe ing amendment from the Committee of Ways and Means:

Page 161, line forty-four, striko out the words "secret and art," and insert "art or secret" in lieu tbereof, The amendment was agreed to.

in Mr. SCHENCK. I now offer the following er amendment from the Committee of Ways and st:

el Page 162, strike out from and including line fifty- sy six, down to the end of line seventy-seven, on page

be 163, as follows:

Retail price or value, the sum of twenty-five cents, one cent. Where such packet, box, bottle, pot, vial. or other inclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and not

tal exceed the retail price or value of fifty cents, two cents. Where such packet, box, bottle, pot, vial, or ea other inclosure, with its contents, shall exceed the to retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents,

po three cents. Where such packet, box, bottle, pot, vial, or other inclosure, with its contents, shall exceed toi the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dol

ret lar, four cents. Where such packet, box. bottle, pot,

lat vial, or other inclosure, with its contents, shall to exceed the retail price or value of onedollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents.

the And insert in lieu thereof the following: The retail price or value to be fixed by the manu

sin facturer of the article and stamped or printed there, the sum of twenty-five cents, one cent. Where such eve packet, box, bottle, pot, vial, or other inclosure, with

be its contents, sball exceed such retail price or value of twenty-five cents, for each additional twenty-five cents, or fractional part thereof, an additional one cent.

par Mr.' BARNES. I move to amend the amendment by striking out the word “ retail" ma and inserting " wholesale." This section of

hur the bill is a very singular finance measure. It his compels the manufacturer of a chair in Phila- of 1 delphia to pay a tax upon the price which the ext chair shall be sold at retail in Chicago. The || in t manufacturer of a book in Boston is to pay.a cati tax, not upon the price which he receives for the book, but the price which the jobber in New York receives for it and the retailer in why St. Louis. It seems to me one of the most this singular recommendations in this bill that

a st any manufacturer of an article should be taxed l taxi at any other price than that which he receives

not for his products. I have heard no explana- || vari tion offered for this manner of taxation. Objec. ll It w

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