press-room each day.) sold, consumed, or removed for consumption or sale, or removed from the place of manufacture in bond, and to what district; and shall, on or before the tenth day of each and every month, furnish to the assistant assessor of the division a true and accurate abstract from such book of all such purchases, sales, and removals, made during the month next preceding, which abstract shall be verified by his oath or affirmation; and in case of refusal or willful neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall, on conviction, be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. And it shall bo the duty of any dealer in leaf tobacco, or in any material used in manufacturing tobacco or snuff, on demand of any officer of internal revenue to render a true and correct statement, verified by oath or affirmation, of the quantity and amount of such leaf tobacco or materials sold or delivered to any person named in such demand; and in case of refusal or neglect to render such statement, or if there is cause to believe such statement to be incorrect or fraudulent, the assessor shall make an examination of persons, books, and papers, in the same manner as provided in this act in relation to frauds and evasions. No amendment being offered, the Clerk read the next section, as follows:

SEC. 72. And be it further enacted, That the Commissioner of Internal Revenue shall cause to be prepared suitable and special revenue stamps for payment of the tax on tobacco and snuff, which stamps shall indicate the weight and class of the article on which payment is to be made, and stamps when used on any wooden package shall be canceled by sinking a portion of the same into the wood with a steel die; also, such warehouse stamps as are required by this act, which stamps shall be furnished to the collectors of internal revenue requiring the same, who shall each keep at all times a supply equal in amount to three months' sales thereof, and shall sell the same only to the manufacturers of tobacco and snuff in their respective districts who have given bonds as required by-law, to owners or consignees of tobacco or snuff, upon the requisition of the proper customhouse officer having the custody of such tobacco or snuff, and to persons required by law to affix the same to tobacco or snuff on hand on the 1st day of January, A. D. 1869; and every collector shall keep an account of the number, amount, and denominate values of stamps sold by him to each manufacturer, and to other persons above described.

No amendment being offered, the Clerk read the next section, as follows:

SEC. 73. And be it further enacted, That every manufacturer of tobacco or snuff shall, in addition to all other requirements of this act relating to tobacco, securely affix, by pasting on each package containing tobacco or snuff manufactured by or for him, a label on which shall be printed, together with the manufacturer's name and the number of his manufactory, and the district and State in which it is situated, these words:

"NOTICE. The manufacturer of this tobacco has complied with all requirements of law. Every person is cautioned, under the penalties of law, not to use this package for tobacco again."

Any manufacturer of tobacco who shall neglect to affix such label to any package containing tobacco made by or for him, or sold or offered for sale by or for him; or any person who shall remove any such label so affixed from any such package, shall, on conviction, be fined fifty dollars for each package in respect to which such offense shall be committed.

Mr. WILSON, of Iowa. I move before the words "securely affix" to insert "print on each package or.

The amendment was agreed to.

No further amendment being offered, the Clerk read the next section, as follows:

SEC. 74. And be it further enacted, That any manufacturer of tobacco or snuff who shall remove otherwise than as provided by law, or sell any tobacco or. snuff without the proper stamps denoting the tax thereon, or without having paid the special tax, or given bond as required by law, or who shall make false or fraudulent entries of manufactures or sales of tobacco or snuff, or who shall make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems, or other material, or who shall affix any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp required by this act, to any box or package containing any tobacco or snuff, shall, in addition to the penalties elsewhere provided in this act for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which shall be found in the possession of such person, in the manufactory of such person, or elsewhere.

No amendment being offered, the Clerk read as follows:

SEC. 75. And be it further enacted, That the absence of the proper stamp on any package of manufactured tobacco or snuff shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the non-payment thereof. And such tobacco or snuff shall be forfeited to the United States.

No amendment being offered, the Clerk read as follows:

SEO. 76. And be it further enacted, That any person

who shall remove from any manufactory, or from any place where tobacco or snuff is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and canceled, as required by law; or, if intended for export, without the proper warehouse stamp being affixed; or shall use, sell, or offer for sale, or have in possession, except in the manufactory or in a bonded warehouse, any manufactured tobacco or snuff, without proper stamps being affixed and canceled; or shall sell, or offer for sale, for consumption in the United States, or use, or have in possession, except in the manufactory or in a bonded warehouse, any manufactured tobacco or snuff on which only the warehouse stamp marking the same for export has been affixed, shall, on conviction thereof, for each such offense, respectively, be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than two years. And any person who shall affix to any package containing tobacco or snuff any falso, forged, fraudulent, spurious, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and, on conviction, shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than two years nor more than five years.

No amendment being offered, the Clerk read as follows:

SEC. 77. And be it further enacted, That whenever any stamped box, bag, vessel, wrapper, or envelope of any kind, containing tobacco or snuff, shall be emptied, the stamped portion thereof shall be destroyed by the person in whose hands the same may be. And any person who shall willfully neglect or refuse so to do shall, for each such offense, on conviction, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And any person who shall sell or give away, or who shall buy or accept from another, any such empty stamped box, bag, vessel, wrapper, or envelope of any kind, or the stamped portion thereof, shall, for each such offense, on conviction, be fined $100 and imprisoned for not less than twenty days and not more than one year. And any manufacturer or other person who shall put tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, shall, for each such offense, on conviction, be fined not less than $100 nor more than $500, and imprisoned for not less than one nor more than three years.

Mr. MYERS. I would like to know whether class B warehouses are abolished in this bill? Mr. SCHENCK. Entirely.

Mr. ROBINSON. I suggest to the Committee of Ways and Means that in all these cases the language is, shall be fined so much for a small offense and imprisoned. It does not seem to me right. I think it should be "fined or imprisoned." I make this sugges tion.

Mr. ALLISON. It is that way now.

No amendment being offered, the Clerk read as follows:

SEC. 78. And be it further enacted, That every manufacturer of plug tobacco shall provide at his own expense a warehouse suitable for the storage of plug tobacco of his own manufacture only: or he may provide a secure room in a suitable building, to be used as such warehouse; but no dwelling-house shall be used for such purpose, and no door, window, or other opening shall be made or permitted in the walls thereof leading into any other room or building used for any other purpose, or into the manufactory where such tobacco is manufactured; and after a bond has been given, as hereinafter provided, such warehouse or room, when approved by the Commissioner of Internal Revenue, on report of the collector, is hereby declared to be a bonded warehouse of the United States, and shall be under the control of the collector of the district and in the custody of an internal revenue storekeeper designated for that purpose by the Commissioner of Internal Revenue, and shall be kept locked at all times except when such oflicor shall be present; and the stamps required by law on the plug tobacco stored in such warehouse shall be affixed, and such of said stamps as are for the payment of taxes shall be duly canceled before removal from such warehouse. And the owner of such warehouse shall execute a bond to the United States, with two or more sureties, to be approved by the collector and assessor, which bond shall be in such form and contain such conditions as shall be prescribed by the Commissioner of Internal Revenue; and the penal sum of such bond shall not be less than $5,000, nor less than double the amount of tax on the tobacco stored therein; and said bond may be increased or renewed from time to time in regard either to the amount thereof or the sureties as the collector, assessor, or the Commissioner of Internal Revenue may require; and such bonded warehouse shall be under such further regulations as the Commissioner of Internal Revenue may prescribe.

Mr. CARY. I move to strike out the word "shall," in the second line, and insert "may." It does seem to me a hardship to require every little manufacturer of tobacco in the country to provide a bonded warehouse and pay for a storekeeper.

Mr. MAYNARD. He does not pay for a storekeeper.

Mr. CARY. Yes, sir; he does. He has to have one. He has to give a bond of $5,000.

Mr. SCHENCK. That objection was made to us, and after hearing it was considered that there was some reason in it, so we agreed with the gentlemen who came before us to alter the phraseology so as to make it " or he may provide a secure room in a suitable building to be used as such warehouse." That seemed to be satisfactory.

Mr. CARY. There are a great many small manufacturers who are not worth $5,000 who have $5,000 worth of tobacco on hand or more, and yet you require them all to have a bonded warehouse or a store room, and to give a bond. It seems to me this will have the effect to break up all the small manufacturers of tobacco and throw the business into the hands of monopolists. I do not see the necessity for bonded warehouses for tobacco at all except for export. They cannot move it from the factory until a stamp is put on it. They are under bond not to do it. Any man is liable to the penitentiary who takes it out of the factory before it is stamped. Where is the necessity of taking tobacco to a bonded warehouse to-day, and then after putting on the tax taking it right out again, perhaps in an hour; upon an order for it? And yet they must go through that farce of putting it into the warehouse and taking it out again. Every man is under fear of the penitentiary if he takes it from the factory before the tax is paid. I do not see that it can be guarded any further. Mr. Chairman, I will withdraw my amendment, and move to strike out the whole section.

The amendment was disagreed to.

The Clerk read as follows:

SEC. 79. And be it further enacted, That the Commissioner of Internal Revenue, upon the execution of such bonds as he may prescribe, may designate and establish, at any port of entry in the United States, bonded warehouses for the storage of manufactured tobacco and snuff, in bond, intended for exportation, selecting suitable buildings for such purpose, to be recommended by the collector in charge of exports at such port, to be known as export bonded warehouses, and used exclusively for the storage of manufactured tobacco and snuff in bond. Every such warehouse shall be under the control of the collector of internal revenue in charge of exports at the port where such warehouse is located, and shall be in charge of the internal revenue storekeeper assigned there by the Commissioner of Internal Revenue. No manufactured tobacco or snuff shall be withdrawn or removed from any bonded warehouse without an order or permit from the collector in charge of exports at such port, which shall be issued only for the immediate transfer to a vessel by which such tobacco or snuff is to be exported to a foreign country, as hereinafter provided, or after the tax has been paid thereon. And such warehouse shall be under such further regulations as the Commissioner of Internal Revenue may prescribe.

No amendment being offered, the Clerk read as follows:

SEC. 80. And be it further enacted, That manufac tured tobacco and snuff may be removed in bond from the warehouse of the manufactory, without payment of the tax, to be transported directly to an export bonded warehouse for the storage of manufactured tobacco or snuff established at a port of entry as herein before provided; and the deposit in and withdrawal from any bonded warehouse, the transportation and the exportation of manufactured tobacco and snuff shall be made under such rules and regulations and after making such entries and executing such bonds and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue, which shall in all respects, so far as applicable, conform to the provisions of law and regulations relating to distilled spirits to be deposited in or withdrawn from bonded warehouse or transported or exported. All tobacco and suuff intended for export, before being removed from the manufacturer's warehouse, shall have affixed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors, as in the case of other stamps, and to be charged to them and accounted for in the same manner; and for the expense attending the providing and affixing such stamps, twenty-five cents for each package so stamped shall be paid to the collector on making the entry for such transportation; but the provisions of this section shall not limit the time for tobacco or snuff to remain in bond.

No amendment was offered, and the Clerk read the next section, as follows:

SEC. 81. And be it further enacted. That in all cases where tobacco or snuff of any description is manufactured, in whole or in part, upon commission or shares, or where the material from which any such articles are made, or are to be made, is furnished by one person and made or manufactured by another, or where the material is furnished or sold by one person

with an understanding or agreement with another that the manufactured article is to be received in payment therefor, or for any part thereof, the stamps required by law shall be fixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. And in case of fraud on the part of either of said persons in respect to said manufacture, or of any collision on their part with intent to defraud the revenue, such material and manufactured articles shall be forfeited to the United States; and each person to such fraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than $100 nor more than $5,000, and imprisoned for not less than six months nor more than three years.

No amendment being offered, the next section was read, as follows:

SEC. 82. And be it further enacted, That every dealer in leaf tobacco shall enter daily, in a book kept for that purpose, under such regulations as the Commismissioner of Internal Revenue may prescribe, the number of hogsheads, cases, and pounds of leaf tobacco purchased by him, and of whom purchased. and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and if shipped, to whom shipped and to what district. Such book shall be kept at his place of business, and shall be open at all hours to the inspection of any assessor, collector, or other revenue officer; and any dealer in leaf tobacco who shall neglect or refuse to keep such book shall be liable to a penalty of not less than $500, and on conviction thereof shall be fined not less than $100 nor more than $5,000, and imprisoned not less than six months nor more than two years.

No amendment being offered, the Clerk read the next section, as follows:

SEC. 83. And be it further enacted, That from and after the passage of this act, and until the 1st day of October, 1868, all manufactured tobacco and snuff (not including cigars) imported from foreign countries, shall be placed by the owner, importer, or consignee thereof in a bonded warehouse of the United States at the place of importation, in the same manner and under rules as provided for warehousing goods imported into the United States, and shall not be withdrawn from such warehouse, nor be entered for consumption, or transportation in the United States prior to the said 1st day of October, 1868. All manufactured tobacco and snuff (not including cigars) imported from foreign countries, after the passage of this act, shall, in addition to the import duties imposed on the same, pay the tax prescribed in this act for like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while such articles are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of such officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed in this act for like articles manufactured in the United States before such stamps are affixed; and the owner or importer of such tobacco and snuff shall be liable to all the penal provisions of this act, prescribed for manufac urers of tobacco and snuff manufactured in the United States. Where it shall be necessary to take any of such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where such articles shall be entered shall designate a bonded warehouse to which such articles shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall, on eonviction, be fined not less than $1,000, nor more than $5,000, and imprisoned not less than six months nor more than three years.

No amendment was offered, and the Clerk read the next section, as follows:

SEC. 84. And be it further enacted, That from and after the passage of this act it shall be the duty of every dealer in manufactured tobacco, having on hand more than twenty pounds, and every dealer in snuff having on hand more than ten pounds, to immediately make a true and correct inventory of the amount of such tobacco and snuff respectively, under oath or affirmation, and to deposit such inventory with the assistant assessor of the proper division, who shall immediately return the same to the assessor of the district, who shall immediately thereafter make an abstract of the several inventories filed in his office, and transmit such abstract to the Commissioner of Internal Revenue, and a like inventory and return shall be made on the first day of every month thereafter, and a like abstract of inventories shall be transmitted while any such dealer has tobaceo or snuff remaining on hand manufactured in the United States, or imported prior to the passage of this act, and not stamped. After the 1st day of January, 1869, all smaking, fine-cut chewing tobacco, or snuff, and after the 1st day of July, 1869, all other manufactured tobacco of every description, shall be taken and deemed as having been manufactured after the passage of this act, and shall not be sold or offered for sale unless put up in packages and stamped as prescribed by this act; and any person who shall sell or offer for sale after the 1st day of January, 1869, any smoking, fine-cut chewing tobacco, or snuff, and after the 1st day of July, 1869, any other manufactured tobacco not so put up in packages and stamped,

shall, on conviction, be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than two years.

No amendment was offered, and the next section was read, as follows:

SEC. 85. And be it further enacted, That any person who shall, after the passage of this act, sell, or offer for sale, any manufactured tobacco or snuff, representing the same to have been manufactured and the tax paid thereon prior to the passage of this act, when the same was not so manufactured, and the tax not so paid, shall be liable to a penalty of 3500 for each offense, and shall be deemed guilty of a misdemeanor. and on conviction shall be fined not less than $500 nor more than $5,000, and shall be imprisoned notless than six months nor more than two years.

No amendment was offered, and the Clerk read the next section, as follows:

SEC. 86. And be it further enacted. That all manufactured tobacco and snuff, manufactured prior to the passage of this act, and held in bond at the time of its passage, may be sold for consumption in the original packages, with the proper stamps for the amount of tax thereon affixed and canceled as required by law; and any person who shall, after the passage of this act, offer for sale any tobacco or snuff, in packages of a different size from those limited and prescribed by this act, representing the same to have been held in bond at the time of the passage of this act, when the same was not so held in bond, shall, on conviction, be fined fifty dollars for each package in respect to which such offense shall be committed: Provided, That after the 1st day of January, A. D. 1869, no such tobacco or snuff shall be sold or removed for sale or consumption from any bonded warehouse unless put up in packages and stamped as provided by this act.

No amendment was offered, and the next section was read, as follows:

Cigars.

SEC. 87. And be it further enacted, That upon cigars which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof:

On cigarettes, cigars, and cheroots of all descriptions, made of tobacco or any substitute therefor, five dollars per thousand. And the Commissioner of Internal Revenue may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the collection of the tax thereon, as shall, in his judgment, be most effective for the prevention of frauds in the payment of such tax.

No amendment was offered, and the Clerk read the next section, as follows:

SEC. 88. And be it further enacted, That every person before commencing, or, if already commenced, before continuing, the manufacture of cigars, shall furnish, without previous demand therefor, to the assistant assessor of the division a statement in duplicate, subscribed under oath or affirmation, accurately setting forth the place, and, if in a city, the street and number of the street, where the manufacture is to be carried on; and if the same shall be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom the cigars are to be manufaetured or to whom to be delivered; and shall give a bond in conformity with the provisions of this act, in such penal sum as the assessor of the district may require, not less than $1,000, with an addition of $100 for each person proposed to be employed by him in making cigars, conditioned that he will not employ any person to manufacture cigars who has not been duly registered as a cigar-maker; that he will not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he will render truly and correctly all the returns, statements, and inventories prescribed; that whenever he shall add to the number of cigar-makers employed by him he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all cigars manufactured by him before he offers the same or any part thereof for sale, and before he romoves any part thereof from the place of manufacture; that he will not knowingly sell, purchase, expose, or receive for sale any cigars which have not been stamped as required by law; and that he will comply with all the requirements of law relating to the manufacture of cigars. The sum of said bond may be increased from time to time, and additional sureties required, at the discretion of the assessor, or under the instructions of the Commissioner of Internal Revenue. Every cigar manufacturer shall obtain from the collector of the district, who is hereby required to issue the same, a certificate setting forth the number of cigar-makers for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory; and any cigar manufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as hereinbefore provided, shall, on conviction, be fined $100. Any person manufacturing cigars of any description without first giving bond as herein required shall, on conviction, be fined not less than $100 nor more than $5,000, and imprisoned not less than three months nor more than five years. Cigarettes and cheroots shall be held to be cigars under the meaning

of this act.

Mr. MYERS. On page 112, lines fourteen and fifteen, I move to strike out "$1,000" and insert "$200;" so that the clause will read:

And shall give a bond in conformity with the pro

visions of this act in such penal sum as the assessor of the district may require, not less than $200, with an addition of $100 for each person proposed to be employed by him, &c.

I will detain the committee but a moment. This refers to cigar manufacturers, and there are a large number of such manufacturers throughout the country, and a large number in my own district, who are poor men. They can scarcely give the bond now required by law of $100 for themselves and $100 for each employé; and if you increase it in this manner, instead of increasing the revenue you will only open up avenues to fraud; they will make cigars in out-of-the-way places, and will not give bonds at all. You call them "manufacturers," and suppose they are rich men, but many of them are poor men, and cannot give such a bond as this. I hope the amendment will be adopted.

The amendment was disagreed to.

Mr. HOLMAN. I move to strike out "$1,000" and insert "$500." I will only say that for very small manufacturers the amount named in the section is certainly too large.

Mr. SCHENCK. I will agree that that amendment may be adopted, to be voted on in the House.

The amendment was agreed to.

No amendment was offered.

The next section was read, as follows:

SEC. 89. And be it further enacted, That within thirty days after the passage of this act every cigar manufacturer shall place and keep on the side or end of the building within which his business is carried on, so that it can be distinctly seen, a sign, with letters thereon not less than three inches in length, painted in oil colors or gilded, giving his full name and business. Any person neglecting to comply with the requirements of this section shall, on conviction, be fined not less than $100, nor more than $500. No amendment was offered.

The next section was read, as follows:

SEC. 90. And be it further enacted, That it shall be the duty of every assistant assessor to keep a record, in a book to be provided for the purpose, to be open to the inspection of any person, of the name and residence of every person engaged in the manufacture of cigars in his division, the place where such manufacture is carried on, and the number of the manufactory, together with the names and residences of every cigar-maker employed in his division; and the assistant assessor shall enter in said record, under the name of each manufacturer, an abstract of his inventories and monthly returns; and each assessor shall keep a similar record for the district, and shall cause the several manufactories of cigars in the district to be numbered consecutively, which number shall not thereafter be changed.

No amendment was offered.

The next section was read, as follows: SEC. 91. And be it further enacted, That from and after the passage of this act all cigars shall be packed in boxes, not before used for that purpose, containing not more, respectively, than twenty-five, fifty, one hundred, two hundred and fifty, or five hundred cigars each; and any person who shall sell or offer for sale, or deliver or offer to deliver, any cigars in any other form than in new boxes as above described, or who shall pack in any box any cigars in excess of the number provided by law to be put in each box respectively, or who shall falsely brand any box, or who shall affix a stamp on any box denoting a less amount of tax than that required by law, shall, upon conviction for any of the above described offenses, be fined for each such offense respectively not less than $100 nor more than $1,000, and be imprisoned not less than six months nor more than two years.

Mr. STEVENS, of New Hampshire. I move to amend this section by inserting after the words from and after the passage of this act all cigars shall be packed" the words "by the manufacturer." This section provides that all cigars shall be packed up in certain numbers in boxes not before used for that purpose. It also provides that no person shall sell or offer for sale, or shall deliver or offer to deliver, any cigars in any other form than in new boxes. I am at a loss how, under that provision, the selling of cigars by retail, by the single cigar, can be carried on. And I would move to further amend the section by inserting the words "cigar manufacturer in lieu of the word "person" before the words "who shall sell or offer for sale." I think my amendment will obviate a difficulty that may arise under this section as it now stands.

Mr. SCHENCK. I have no objection to those amendments.

The amendments of Mr. STEVENS, of New Hampshire, were theu agreed to.

Mr. HUBBARD, of West Virginia. I move to further amend this section by inserting after the words "all cigars shall be packed by the manufacturer in boxes" the words "or bundles;" also to strike out the words "not before used for that purpose."

That will destroy our

Mr. SCHENCK. whole system of stamps.

Mr. HUBBARD, of West Virginia. It is asserted by cigar-makers that bundles can be stamped just as well as boxes. I think it will be an unnecessary burden to require all cigars to be put in boxes. I hope my amendment will be adopted.

The amendment of Mr. HUBBARD, of West Virginia, was not agreed to.

Mr. HIGBY. I would suggest to the Committee of Ways and Means that the amendment which has been adopted on the motion of the gentleman from New Hampshire [Mr. STEVENS] will open a wide door to frauds. His amendment forbids any cigar manufacturer to offer any cigars for sale except they are put up in boxes, as required by this section. But this provision can be evaded by permitting any other person than a manufacturer to do so; the manufacturer could employ a person to do so and thus evade the intention of the law. It seems to me that this change is a very bad one. think the section as reported by the Committee of Ways and Means was better than it is now as amended.

Mr. ROBINSON. We can vote down the amendment in the House.

Mr. HIGBY. I desired to call the attention of the Committee of Ways and Means to the effect of the amendment.

The CHAIRMAN. Any gentleman can call for a separate vote on that amendment when this bill comes up in the House.

Mr. HUBBARD, of West Virginia. I hope the chairman of the Committee of Ways and Means [Mr. SCHENCK] will consent that the committee now rise, so that we may have an opportunity to examine this section more thoroughly between this time and to-morrow, when the bill is taken up again.

Mr. SCHENCK. I will consent that this section shall be considered still open to amendment to-morrow, when there is a fuller attendance in the committee.

Mr. HUBBARD, of West Virginia. That will do, if that consent can be given.

The CHAIRMAN. If no objection is made, this section will be regarded as open to amendment hereafter.

No objection was made.

No further amendment was offered to the section.

The next section was read, as follows:

SEC. 92. And be it further enacted, That every person now or hereafter engaged in the manufacture of cigars, shall make and deliver to the assistant assessor of the division a true inventory, in form prescribed by the Commissioner of Internal Revenue, of the quantity of leaf tobacco, cigars, stems, scraps, clippings, and waste, and the number of cigar boxes and the capacity of each box, held or owned by him on the 1st day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the 1st of January, setting forth what portion of said goods, and what kinds, were manufactured or produced by him, and what were purchased from others, which inventory shall be verified by his oath or affirmation indorsed on said inventory; and the assistant assessor shall make personal examination of the stock sufficient to satisfy himself as to the correctness of the inventory, and shall verify the fact of such examination by oath or affirmation taken before the assessor, also to be indorsed on the inventory; and every such person shall enter daily in a book, the form of which shall be prescribed by the Commissioner of Internal Revenue, an accurate account of all the articles aforesaid purchased by him, the quantity of leaf tobacco, cigars, stems, or cigar boxes, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and shall, on or before the tenth day of each and every month, furnish to the assistant assessor of the division a true and accurate abstract from such book of all such purchases, sales, and removals made during the month next preceding, which abstract shall be verified by his oath or affirmation; and in case of refusal or willful neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he shall, on conviction, be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. It shall be the duty of any dealer in leaf tobacco or material

The CHAIRMAN. Mr. MAYNARD.

germane.

On what ground?
That the proviso is not

The CHAIRMAN. The gentleman will see at once that as the bill was referred to the Committee of the Whole without any point of order being reserved, and as it is now being read for amendment, it is too late to raise any point of that kind.

Mr. MAYNARD. The bill has never been read through.

The CHAIRMAN. But the first reading was waived in consequence of the length of the bill, it having been printed and every gentleman being presumed to have read it.

Mr. STEWART. The bill was on our desks only a few hours before we went into Commitmittee of the Whole upon it.

The CHAIRMAN. But the first reading, on which points of order could have been raised upon anything in the bill, was dispensed with, and the right to raise points of order was not reserved.

The next section was read, as follows: SEC. 94. And be it further enacted, That every manufacturer of cigars shall securely affix, by pasting on each box containing cigars manufactured by or for him, a label on which shall be printed, together with the manufacturer's name, the number of his manufactory, and the district and State in which it is situated, these words:

NOTICE. The manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cautioned under the penalties of law not to use this box for cigars again.

Any manufacturer of cigars who shall neglect to affix such label to any box containing cigars made by or for him, or sold or offered for sale by or for him, or any person who shall remove any such label so affixed from any such box, shall, upon conviction thereof, be fined fifty dollars for each box in respect to which such offense shall be committed. No amendment was offered.

The next section was read, as follows:

SEC. 95. And be it further enacted, That all cigars which shall be removed from any manufactory or place where cigars are made without the same being packed in boxes, as required by this act, or without the proper stamp thereon denoting the tax, or without burning into each box with a branding iron the number of the cigars contained therein, and the name of the manufacturer, and the number of the district and the State, or without the stamp denoting the tax thereon being properly affixed and canceled, or which shall be sold or offered for sale not properly

boxed and stamped, shall be forfeited to the United States. And any person who shall commit any of the above-described offenses shall, on conviction, be fined for each such offense, respectively, not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than two years. And any person who shall pack cigars in any box bearing a false or fraudulent or counterfeit stamp, or who shall remove, or cause to be removed, any stamp denoting the tax on cigars from any box, with intent to use the same, or who shall use, or permit any other person to use, any stamp so removed, or who shall receive, buy, sell, give away, or have in his possession any stamp so removed, or who shall make any other fraudulent use of any stamp or stamped box intended for cigars, or who shall remove from the place of manufacture any cigars not properly taxed and stamped as required by law, shall be deemed guilty of a felony, and, on conviction, shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than three years.

No amendment was offered.

The next section was read as follows:

SEC. 96. And be it further enacted, That the absence of the proper revenue stamp on any box of cigars sold or offered for sale, or kept for sale, shall be notice to all persons that the tax has not been paid thereon, and shall be conclusive evidence of the non-payment thereof; and such cigars shall be forfeited to the United States.

No amendment was offered.

The next section was read, as follows:

SEC. 97. And be it further enacted, That in all cases where cigars of any description are manufactured, in whole or in part, upon commission or shares, or where the material is furnished by one party and manufactured by another, or where the material is furnished or sold by one party with an understanding or agreement with another that the cigars are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and cigars shall be forfeited to the United States, and every person engaged in such fraud or collusion shall, on conviction, be fined not less than $100 nor more than $5,000, and imprisoned for not less than six months nor more than three years.

No amendment was offered.

The next section was read, as follows: SEC. 98. And be it further enacted, That any manufacturer of cigars, who shall remove or sell any cigars without payment of the special tax as a cigar manufacturer, or without having given bond as such, or without the proper stamps denoting the tax thereon, or who shall make false or fraudulent entries of manufactures or sales of any cigars, or who shall make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems, or other material used in the manufacture of cigars, or who shall affix any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containing any cigars, shall, in addition to the penalties elsewhere provided in this act for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials, which shall be found in the possession of such person, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging.

No amendment was offered.

The next section was read, as follows:

SEC. 99. And be it further enacted, That all cigars imported from foreign countries after the passage of this act shall, in addition to the import duties imposed on the same, pay the tax prescribed in this act for cigars manufactured in the United States, and have the same stamps affixed. Such stamps shall be affixed and canceled by the owner or importer of cigars while they are in the custody of the proper custom-house officers; and such cigars shall not pass out of the custody of such officers until the stamps have been so affixed and canceled; but shall be put up in boxes containing quantities as prescribed in this act for cigars manufactured in the United States before such stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this act prescribed for manufacturers of cigars manufactured in the United States. Where it shall be necessary to take any of such cigars, so imported, to any place for the purpose of affixing and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where such cigars shall be entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such cigars to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years.

No amendment was offered.

The next section was read, as follows:

SEC. 100. And be it further enacted, That from and after the passage of this act it shall be the duty of every dealer in cigars, either of foreign or domestic manufacture, having on hand more than five thousand thereof, imported or manufactured, or purporting or claimed to have been imported or manufactured, prior to the passage of this act, to immediately make a true and correct inventory of the quantity of such cigars in his possession, under oath or affirmation, and to deposit such inventory with the assistant assessor of the proper division, who shall immediately return the same to the assessor of the district, who shall immediately thereafter make an abstract of the several such inventories filed in his office, and transmit the same to the Commissioner of Internal Revenue; and a like inventory and return shall be made on the first day of every month thereafter, and a like abstract of inventories shall be transmitted, while any such dealer has any such cigars remaining on hand, until the 1st day of January, 1869. After the 1st day of January, 1869, all cigars of every description shall be taken to have been either manufactured or imported after the passage of this act, and shall be stamped accordingly; and any person who shall sell, or offer for sale, after the 1st day of January, 1869, any imported cigars, or cigars purporting or claimed to have been imported, not so put up in packages and stamped by this act, shall, on conviction thereof, be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than two years.

Mr. MYERS. I desire to move an amendment to this section, but I will not press it now if I can have the privilege of offering it

to-morrow.

The CHAIRMAN. If there be no objection the gentleman will have the right to offer to-morrow an amendment to this section.

Mr. SCHENCK. Let it be offered now. Mr. MYERS. I move to amend as follows: Strike out in section one hundred the following clause:

After the 1st day of January, 1869, all cigars of every description shall be taken to have been either manufactured or imported after the passage of this act, and shall be stamped accordingly.

Strike out in line twenty-five the word "so." Insert after the words "Commissioner of Internal Revenue" the following:

And upon such inventory and return the inspector shall at once make examination to ascertain and shall report to the collector whether such return and inventory are correct, and if found to be so shall thereupon affix to the packages provided for in section ninety-three of this act, in which such imported or manufactured cigars shall be placed, a special stamp.

This amendment is designed to prevent the collection of tax twice upon the same cigars. The section provides that there shall be an account taken of the cigars which are on hand, and under the clause which I propose to strike out, they will be required after January 1, 1869, to pay tax when they have already paid it once. The amendment is designed to avoid that.

Mr. MULLINS. If the cigars are kept on hand that long they ought to be taxed again. The amendment was not agreed to.

The next section was read, as follows: SEC. 101. And be it further enacted, That any person who shall, after the passage of this act, sell, or offer for sale, any cigars, representing the same to have been manufactured and the tax paid thereon prior to the passage of this act, when the same was not so manufactured and the tax not so paid, shall be liable to a penalty of $500 for each offense, and shall be deemed guilty of a misdemeanor, and, on conviction thereof, shall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than six months nor mors than three years.

No amendment was offered.

The next section was read, as follows: SEC. 102. And be it further enacted, That if any distiller, rectifier, wholesale liquor dealer, compounder of liquors, or manufacturer of tobacco or cigars, shall knowingly and willfully omit, neglect, or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of $1,000; and if the person so offending be a distiller, rectifier, wholesale liquor dealer, or compounder of liquors, all distilled spirits or liquors owned by him, or in which he has any interest as owner, and if he be a manufacturer of tobacco or cigars, all tobacco or cigars found in his manufactory shall be forfeited to the United States.

No amendment was offered.

The next section was read as follows:

SEC. 103. And be it further enacted. That any internal revenue officer who shall be or become interested, directly, or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and any such officer who shall become so

interested in any such manufacture or production, rectification, or redistillation, shall, on conviction, be fined not less than $500 nor more than $5,000. No amendment was offered.

The next section was read, as follows: SEC. 104. And be it further enacted, That if any officer or agent appointed and acting under the authority of any revenue law of the United States shall be guilty of any extortion or willful oppression, under color of law or shall knowingly demand other or greater sums than shall be authorized by law; or shall receive any fee, compensation, or reward, for the performance of any duty except as by law prescribed; or shall willfully neglect to perform any of the duties enjoined on him by law; or shall conspire or collude with any other person to defraud the United States; or shall make opportunity for any person to defraud the United States; or shall do, or omit to do, any act with intent to enable any other person to defraud the United States; or shall negligently or designedly permit

any violation of the law by any other person; or shall make or sign any false entry in any book, or make or sign any false certificate or return in any case where he is by law or regulation required to make any entry, certificate, or return; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the Commissioner of Internal Revenue; or shall demand or accept or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall, on conviction, be fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years. And one half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said assessor or assistant assessor for the amount of damges sustained in favor of the party injured, to be collected by execution.

No amendment being offered, the Clerk read the next section, as follows:

SEC. 105. And be it further enacted. That any person who shall simulate or falsely or fraudulently execute or sign any bond, permit, entry, or other document, required by the provisions of this act, or by any regulation made in pursuance thereof, or who shall procure the same to be falsely or fraudulently executed; or who shall advise, aid in, or connive at the execution thereof, shall, on conviction, be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited.

tion I want to move to come in after the one hundred and seventh.

Mr. SCHENCK. I want to get past the provision on tobacco and cigars, and will consent the gentleman shall offer that to-morrow. Mr. PIKE. I move the following:

And be it further enacted, That upon all interest arising from bonds of the United States there shall be levied, collected, and paid a duty of ten per cent. on the amount of said interest, and the Treasurer of the United States and such subordinate officers as shall be charged with the payment of interest shall assess and collect the duty hereby levied.

Mr. SCHENCK. I make the point of order that is not germane.

Mr. PIKE. It is.

The CHAIRMAN. The Chair sustains the point of order.

Mr. PIKE. I appeal from the decision of the Chair.

Mr. HOLMAN. I move that the committee now rise.

The motion was agreed to.

The committee accordingly rose; and the Speaker having resumed the chair, Mr. BLAINE reported that the Committee of the Whole on the state of the Union, pursuant to the order of the House, had had under consideration the Union generally, and particularly the special order, being House bill No. 1284, to change and more effectually secure the collection of internal taxes on distilled spirits and tobacco, and to amend the tax on banks, and had come to no resolution thereon.

LEAVE OF ABSENCE.

Mr. ARCHER asked and obtained leave of absence until the 30th instant.

Mr. HIGBY. I move that the House do now adjourn.

The motion was agreed to; and accordingly (at eleven o'clock and fifteen minutes p. m.) the House adjourned.

PETITIONS, ETC.

The following petitions, &c., were presented under the rule, and referred to the appropriate committees:

By the SPEAKER: The petition of Dr. Robert Lebby, of Charleston, South Carolina,

SEC. 106. And be it further enacted, That every collector having charge of any warehouse in which distilled spirits, tobacco, or other articles, are stored in bond, shall render a monthly account of all such articles to the Commissioner of Internal Revenue, which account shall be examined and adjusted, monthly, by him, so as to exhibit a true statement of the liability and responsibility of every such collector on such account. In adjusting such account the collector shall be charged with all the articles which may have been deposited or received under the provisions of law in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses.

No amendment being offered, the Clerk read the next section, as follows:

SEC. 107. And be it further enacted, That in all cases arising under the internal revenue laws where, instead of commencing or proceeding with a suit in court, it may appear to the Commissioner of Internal Revenue to be for the interest of the United States to compromise the same, he is empowered and authorized to make such compromise, with the advice and consent of the solicitor of internal revenue, whose opinion in the case, with the reasons therefor, shall be given in writing and delivered to the Commissioner; and in every case where a compromise is made, there shall be placed on file in the office of the Commissioner, the opinion of the solicitor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise: butno such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recommendation also of the district attorney for the judicial district in which the suit or proceeding is pending, or of such other counsel as may be employed to conduct or prosecute the same on the part of the United States: Provided, That it shall be law, ful for the court, at any stage of such suit or criminal proceedings, to continue the same for good cause shown on motion of the district attorney.

Mr. HOLMAN. I have an additional seo

eral R. R. Scott, General Canby, Collector Mackey, &c.

By Mr. HALSEY: The petition of Bedell & Co. and others, asking Congress to relieve refined petroleum from taxation.

By Mr. JULIAN: The petition of Anthony Bowen, praying increase of compensation for services rendered the Government, as set forth in petition and accompanying papers.

By Mr. ROBINSON: The petition of citizens of Brooklyn, New York, and others, for an appropriation to remove obstructions at Hell Gate, in the harbor of New York.

By Mr. SITGREAVES: The petition of P. F. Cole, of Warren county, New Jersey, asking the pay and allowance of a second lieutenant of infantry, &c.

By Mr. TROWBRIDGE: The application of Moses F. Carlton, late lieutenant of the fourth Michigan infantry, for pay as a lieutenant from the time of his appointment as such.

By Mr. WASHBURN, of Massachusetts: A remonstrance of 1,600 legal voters of New England, New York, New Jersey, and Pennsylvania, against the extension of Howe's sewing machine patent, and they wish to be heard before the Committee on Patents of the House of Representatives on the subject.

IN SENATE.
FRIDAY, June 26, 1868.
Prayer by Rev. E. H. GRAY, D. D.

On notion of Mr. WILSON, and by unanimous consent, the reading of the Journal of yesterday was dispensed with.

ELECTION IN ARKANSAS.

The PRESIDENT pro tempore laid before the Senate a report of the General of the Army, communicating, in compliance with a resolution

of the Senate of May 29, 1868, further inform. ation regarding the late election in Arkansas; which was ordered to lie on the table.

REVISION OF THE LAWS.

The PRESIDENT pro tempore laid before the Senate the following report of the commissioners appointed under the act of June 27, 1866, to provide for the revision and consoli dation of the statute laws of the United States; which was read:

The undersigned, commissioners appointed under the act of June 27, 1866, "to provide for the revision and consolidation of the statute laws of the United States." respectfully report to the Senate:

That they began their labors by an examination of the methods adopted in revisions of a similar character, and afterward framed a provisional scheme for the work in hand. They arranged the contents of the Statutes-at-Large, so far as it could be done provisionally, under titles, and proceeded to revise these titles separately. It became apparent that they were so connected that very few of them could be considered safely ascertained and completed until the body of connected titles should be revised. They have, therefore, pursued the necessary course, and have prepared a considerable amount of material upon the various connected titles.

In doing this work they have found it indispensable to recast every statute from which they take any provision. Where several statutes relating to the same subject modify each other it has been impossible to state their united effect without writing a new statute. To retain the language of the fragments in force would commonly be to misstate the intention of the whole. The care necessary in this process requires greater time than a revision after the method of compilation would have done.

The few specimens which they have printed have been offered merely as examples of the method adopted by them, and not as indicating the amount of work done. They have hoped that by means of a reference of these to appropriate committees they might ascertain whether that method was deemed by Congress to be in accordance with the act by which they are authorized.

The commissioners have been obliged to expend a considerable part of their labor in learning the art; and they believe that their experience must enable them, as it already does, to work with increasing rapidity. But they are still unable to answer the second inquiry put to them in the resolution of the Senate with definiteness. They do not believe, however, that with any amount of industry and ability the revision of the permanent and general statutes of the United States can be correctly done within the period limited by the act of June 27. They can only say that they are giving their best endeavors to accomplish the work without delay and with strict correctness.

WILLIAM JOHNSTON, CHARLES P. JAMES. The commissioners herewith submit three reports: 1. The laws relating to patents. 2. The laws relating to the Army. 3. The laws relating to public printing.

Mr. TRUMBULL. I move that that report be printed, and that the accompanying communications, which are specimens of the work, be referred to the Committee on the Judiciary. They all ought to go to one committee to see as to the mode of doing this work.

The motion was agreed to.

PETITIONS AND MEMORIALS.

Mr. WILSON presented a petition of mechanics, citizens of Salem, praying relief for the African export trade of distilled spirits; which was ordered to lie on the table.

Mr. MORGAN presented the memorial of James Travers, praying for a pension; which was referred to the Committee on Pensions.

Mr. DRAKE presented a memorial of W. R. Laughlin and Solomon Markham, delegates appointed by the settlers on the Osage and Cherokee lands, remonstrating against the ratification of the Osage treaty; which was referred to the Committee on Indian Affairs.

Mr. CATTELL. I present a resolution of the mayor and common council of Jersey City, New Jersey, asking the passage of the bill now pending before Congress to promote the efficiency of the American commercial marine, to establish a national marine school for the orphans of soldiers and sailors killed in battle or deceased in the service of the United States, and others, and to make additional provision for disabled veterans of the naval service. I move its reference to the Committee on Military Affairs.

It was so referred.

Mr. CATTELL presented a memorial of producers, dealers in, and consumers of articles required in dyeing and tanning, praying for the imposition of a specific duty on sumac

imported from foreign countries; which was referred to the Committee on Finance.

Mr. VICKERS presented a petition of citizens of Philadelphia, Pennsylvania, praying that pensions be granted to the soldiers and sailors and the widows of soldiers and sailors

of the war of 1812; which was ordered to lie

on the table.

Mr. VAN WINKLE presented a petition of citizens of Philadelphia, Pennsylvania, praying that pensions be granted the soldiers and sailors and the widows of soldiers and sailors of the war of 1812; which was ordered to lie on the table.

Mr. CONNESS. I present an extended petition sent by telegraph from California, and signed by a great number of the most prominent citizens of that State, connected with its industries, which reads thus:

"We, the undersigned, representatives of the interests of California and of the leading vineyards, do respectfully petition you to use every effort in your official capacity to have the duty on grape brandy reduced in proportion to the reduction on other spirits, or if possible entirely removed. We believe the life of this great and growing vineyard interest demands such action on the part of Congress."

I move that this petition be referred to the Committee on Finance, to whom the bill will go when it comes from the House of Repre

sentatives.

The motion was agreed to.

REPORTS OF COMMITTEES.

Mr. SHERMAN, from the Committee on Finance, to whom was referred the bill (H. R. No. 1035) authorizing the Manufacturers' National Bank of New York to change its location, reported adversely thereon, and moved that it be indefinitely postponed; which was agreed to.

He also, from the same committee, to whom was referred the bill (H. R. No. 1282) authorizing certain banks named therein to change their names, reported adversely thereon, and moved that it be indefinitely postponed; which was agreed to.

Mr. FRELINGHUYSEN, from the Committee on Claims, to whom was referred the joint resolution (S. R. No. 9) in favor of A. W. Walker, reported it without amendment, and submitted a report thereon; which was ordered to be printed.

He also, from the same committee to whom was referred the petition of Henry Newell, submitted an adverse report; which was ordered to be printed.

Mr. MORRILL, of Vermont, from the Committee on Claims, to whom was referred the petition of Clara Moore, submitted an adverse report; which was ordered to be printed.

Mr. RAMSEY, from the Committee on Post Offices and Post Roads, to whom was referred the bill (H. R. No. 1205) to further amend the postal laws, reported it with amendments.

Mr. TRUMBULL, from the Committee on the Judiciary, to whom was referred a letter of the Secretary of the Interior, communicating, in compliance with a resolution of the Senate of the 5th of April, 1867, information in relation to the employment of Louis V. Bogy in the Department of the Interior, submitted a report, accompanied by the following resolution:

Resolved, That the appointment by the Secretary of the Interior of Louis V. Bogy as special agent, under the circumstances and for the purposes stated in his communication to the Senate of the 8th of April, 1867, and as explained in the letter to the Committee on the Judiciary of the 18th of April, 1867, was improper and unauthorized.

The report and resolution were ordered to be printed.

Mr. HOWE, from the Committee on Claims, to whom was referred the bill (S. No. 379) for the relief of Thomas Wolfe, of Macoupin county, Illinois, reported adversely, and moved its indefinite postponement; which was agreed to.

He also, from the same committee, to whom was referred the petition of Mrs. J. M. Hockaday, praying compensation for property destroyed by the Mormons in 1856, asked to be discharged from its further consideration; which was agreed to.

LOIS CLARK.

Mr. EDMUNDS. I am instructed by the Committee on Peusions, to whom was referred the petition of Lois Clark, daughter of Abraham Lawrence, deceased, a soldier of the revolutionary war, praying to be allowed the pension due her father, to report a bill granting her relief. I ask unanimous consent that it may be considered at this time. It was accidentally laid aside in the committee-room, and has lost its place. It was presented very early.

By unanimous consent, the bill (S. No. 569) granting relief to Lois Clark was read three times, and passed. It provides for the payment to Lois Clark, of Miiton, Vermont, of the sum of $757 due to her father, Abraham Lawrence, a soldier of the Revolution, being his pension from the 4th of March, 1831, to the day of his death, June 13, 1837.

BILLS INTRODUCED.

Mr. HARLAN asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 570) for a grant of land and granting the right of way over the public lands to the Denver Pacific Railway and Telegraph Company, by its title, referred to the Committee on the and for other purposes; which was read twice Pacific Railroad, and ordered to be printed.

Mr. YATES asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 571) to provide for the more economical administration of the government of the several Territories of the United States, and for other purposes; which was read twice by its title, referred to the Committee on Territories, and ordered to be printed.

Mr. SPRAGUE asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 572) to incorporate the Island City Harbor Company; which was read twice by its title, referred to the Committee on Commerce, and ordered to be printed.

He also asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 573) to provide for a life-boat to be stationed on Narragansett beach, Rhode Island; which was read twice by its title, referred to the Committee on Commerce, and ordered to be printed.

Mr. CONNESS. I ask leave to present an amendment for the purpose of having it printed, which I propose to offer to House bill No. 768 when it is considered. It is a bill concerning the rights of American citizens in foreign States. I move that the amendment be printed. The motion was agreed to.

SIOUX INDIANS.

Mr. RAMSEY. I move that the Senate proceed to the consideration of Senate bill No. 478.

The motion was agreed to; and the bill (S. No. 478) to amend an act entitled "An act for the removal of the Sisseton, Waupeton, Medawakonton, and Waupekute bands of Sioux or Dakota Indians, and for the disposition of their lands in Minnesota and Dakota," approved March 3, 1863, was considered as in Committee of the Whole. It proposes to amend the first section of the act of March 3, 1863, so as to read:

That the President is authorized, and hereby directed, to assign to and set apart for the Sisseton, Waupeton, Medawakonton, and Waupekute bands of Sioux Indians, a tract or tracts of unoccupied lands, outside of the limits of any State, sufficient in extent to enable him to assign to each member of said bands, or either of them who are willing to adopt the pursuit of agriculture, eighty acres of good agricultural lands, the same to be well adapted to agricultural purposes.

Mr. THAYER. I desire to inquire of the Senator from Minnesota where these Indians now are.

Mr. RAMSEY. This is a very simple matter, which can readily be explained. The bill makes no appropriation of money or of lands. After the Sioux massacre of 1862, the reservation belonging to the Sioux Indians in Minnesota and their annuities were confiscated by the Government; but the Government, consid ering that there was still some care to be be