any other name, shall be regarded as a compounder of liquors.

The Committee on Finance proposed to strike out the following clause, from lines fiftythree to seventy:

Retail liquor dealers whose annual sales do not exceed $2,500 shall each pay twenty-five dollars; if exceeding $2,500 and not exceeding $5,000, shall pay each fifty dollars; if exceeding $5,000 and not exceeding $10,000, shall each pay $100; if exceeding $10.000 and not exceeding $20,000, shall each pay $200; and if exceeding $20,000, shall each pay $1,000. Every person who sells or offers for sale distilled spirits, wines, or malt liquors in less quantities than one quart at a time, or in any quantity to be drunk at the place, or on the premises where they are sold shall be regarded as a retail liquor dealer. And any peddler who sells or offers for sale distilled spirits, fermented liquors, or wines shall pay in addition to his special tax as a peddler the special tax of a wholesale or retail liquor dealer, according to the amount of his sales.

And in lieu thereof to insert:

Retail liquor dealers shall each pay twenty-five dollars. Every person who sells or offers for sale distilled spirits, wines, or malt liquors, in less quantities than one quart at one time, or in any quantity to be drank at the place or on the premises where they are sold, and whose annual sales, including all sales of other merchandise, do not exceed $25,000, shall be regarded as a retail liquor dealer. Any peddier or auctioneer who sells or offers for sale distilled spirits, fermented liquors, or wines, shall pay, in addition to his special tax as a peddler or auctioneer, the special tax as a wholesale or retail liquor dealer, according to the amount of his sales.

Mr. SHERMAN. I will state in regard to that amendment that we have simply left the law imposing a special tax on retail liquor dealers as it now stands. We think it would be very unjust, when these people have paid their special tax according to law, to come back on them and reassess a higher tax upon a different principle. It would be unjust and wrong.

Mr. EDMUNDS. Can you not provide for doing it after their time is out?

Mr. SHERMAN. The present law is enough.
We can amend it next year if necessary.
The amendment was agreed to.

The Committee on Finance proposed to strike out the following clause :

Wholesale liquor dealers shall each pay $100, and in addition, shall pay thirty dollars for every $1,000 of sales in excess of $2,000. Every person who sells, or offers for sale, distilled spirits, wines, or malt liquors in quantity of not less than one quart at one time, and not to be drank at the place or on the premises where the sale is made, shall be regarded as a wholesale liquor dealer. But no distiller or brewer, who has paid his special tax as such, and who sells only distilled spirits or malt liquors of his own production in the original casks or packages in which they are placed for the purpose of affixing the tax stamps, shall be required to pay the special tax of a wholesale dealer.

And in lieu thereof to insert:

Wholesale liquor dealers, whose annual sales do not exceed $50,000, shall pay $100, and if exceeding $50,000 shall each pay in addition one dollar for every $1,000 in excess of $50,000. Every person who sells or offers for sale distilled spirits, wines, or malt liquors in quantity of not less than one quart at a time, and not to be drunk at the place or on the premises where the sale is made, shall be regarded as a wholesale liquor dealer. But no distiller or brewer, who has paid his special tax as such, and who sells only distilled spirits or malt liquors of his own production, at the place of manufacture, in the original casks or packages in which they are placed for the purpose of affixing the tax stamps, shall be required to pay the special tax of a wholesale dealer.

Mr. MORRILL, of Vermont. I move to amend the amendment by striking out fifty" and inserting "twenty-five" in each place; so as to make the clause read:

Wholesale liquor dealers whose annual sales do not exceed $25,000 shall pay $100, and if exceeding $25,000 shall each pay in addition one dollar for every $1,000 in excess of $25,000, &c.

The amendment was agreed to. The amendment, as amended, was agreed to. The following clauses of the section, to which no amendment was proposed, were read:

But the payment of any special tax imposed by this act shall not be held or construed to exempt any person carrying on any trade, business, or profession from any penalty or punishment therefor provided by the laws of any State; nor to authorize the coinmencement or continuance of any such trade, business, or profession, contrary to the laws of any State, or in places prohibited by municipal law; nor shall the payment of any such tax be held or construed to prohibit or prevent any State from placing a duty or tax on the same trade, business, or profession for State or other purposes.

Manufacturers of stills shall each pay fifty dollars,

and twenty dollars for each still or worm for distilling made by him. Auy person who manufactures any still or worm to be used in distilling shall be deemed a manufacturer of stills.

Tobacco, snuff, and cigars:

Dealers in leaf tobacco, whose annual sales do not axceed $10,000, shall each pay twenty-five dollars; and if their annual sales exceed $10,000, shall pay in addition two dollars for every $1,000 in excess of $10,000. Every person shall be regarded as a dealer in leaf tobacco whose business it is for himselt or on commission to sell or offer for sale leaf tobacco. And payment of a special tax as wholesale dealer, tobacconist, manufacturer of cigars, or manufacturer of tobacco, shall not exempt any person dealing in leaf tobacco from the payment of the special tax therefor hereby required. But no farmer or planter shall be required to pay a special tax as a dealer in leaf tobacco for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land.

Dealers in tobacco, whose annual sales exceed $100 and do not exceed $1,000, shall each pay five dollars, and when their annual sales exceed $1,000 shall pay in addition two dollars for each $1,000 in excess of $1,000. Every person whose business it is to sell or offer for sale manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco. And any retail dealer or keeper of a hotel, inn, tavern, or eating-house, who sells tobacco, snuff, or cigars, shall pay, in addition to his special tax, the special tax as a dealer in tobacco.

In the last clause the Committee on Finance proposed to insert the word "drinking" before"or eating-house."

The amendment was agreed to.

The remaining clauses of the section, to which no amendment was proposed, were read, as follows:

Manufacturers of tobacco shall each pay ten dollars, and in addition thereto, where the amount of the penal sum of the bond of such manufacturer required by this act to be given shall exceed the sum of $5,000, two dollars for each $1,000 in excess of $5.000 of such penal sum. Every person whose business it is to manufacture tobacco or snuff for himself, or who shall employ others to manufacture tobacco or snuff, whether such manufacture shall be by cutting, pressing, grinding, crushing, or rubbing of any leaf or raw tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco, resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco. But no manufacturer of tobacco shall be required to pay the special tax as a dealer in tobacco for selling the products of his own manufacture.

shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff.

On all chewing tobacco, fiue-cut, plug, or twist; on all tobacco twisted by hand, or reduced from leaf into a condition to be consumed, or otherwise prepared, without the use of any machine or instrument, and without being pressed or sweetened; and on all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of thirty-two cents per pound.

On all smoking tobacco exclusively of stems, or of leaf, with all the stems in and so sold, the leaf not having been previously stripped, butted, or rolled, and from which no part of the stems have been separated by sifting, stripping, dressing, or in any other manner, either before, during, or after the process of manufacturing; on all fine-cut shorts, the refuse of fine-cut chewing tobacco, which has passed through a riddle of thirty-six meshes to the square inch by process of sifting: and on all refuse scraps and sweeping of tobacco, a tax of sixteen cents per pound.

Mr. MCCREERY. I move to amend the sixtieth section by adding this proviso:

Provided, That snuff made of the stems of tobacco shall be taxed five cents a pound.

The PRESIDING OFFICER, (Mr. ANTHONY in the chair.) The amendment of the Senator from Kentucky will be more proper after the amendments of the Committee on Finance shall have been disposed of. The Senate is now acting upon the amendments reported by the Committee on Finance as they are reached in their order.

Mr. MCCREERY. Very well; I shall offer it at the proper time.

Section sixty-one was read, as follows:

SEC. 61. And be it further enacted, That from and after the passage of this act all manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other

manner:

All snuff in packages of one, two, four, eight, and sixteen ounces, except yellow snuff, which may, at the option of the manufacturer, be put up in bladders not exceeding ten pounds each.

All finc-cut chewing tobacco, and all other kinds of tobacco not otherwise provided for, in packages of one half, one, two, four, eight, and sixteen ounces, except that fine-cut chewing tobacco may, at the option of the manufacturer, be put up in wooden packages of ten, twenty, forty, and sixty pounds each.

All smoking tobacco, all fine-cut shorts which can be passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps and sweepings of tobacco, in packages of two, four, eight, and sixteen ounces cach.

All cavendish, plug, and twist tobacco in wooden packages not exceeding two hundred pounds net weight.

And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, and the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported.

Manufacturers of cigars, whose annual sales shall not exceed $5,000, shall each pay ten dollars, and when their annual sales exceed $5,000, shall pay in addition two dollars for each $1,000 in excess of $5,000. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shail be regarded as a manufacturer of cigars. No special tax receipt shall be issued to any manufacturer of cigars until he shall have given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, without previous demand, with the assistant assessor of the division in which such cigar-maker shall be employed; and any manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall, on conviction, be fined five dollars for each day that such cigar-maker so offending by neglect or refusal to register shall be employed by him. Section fifty-nine, to which no amendmenting," and after "each," in line nine, to insert was reported, was read as follows:

SEC. 59. And be it further enacted, That in every case where it becomes necessary to ascertain the amount of annual or monthly sales made by any person on whom a special tax is imposed by this act, or to ascertain the excess of suca sales above a given amount, such amounts and excesses shall be ascertamed and returned under such regulations and in such form as shall be prescribed by the Commissioner of Internal Revenue; and in any case where the amount of the tax has been increased by this act above the amount before paid by any person in that behalf, such person, except retail dealers, shall be again assessed and pay the amount of such increase from the taking effect of this act; and in any case where the amount of sales or receipts has been understated or underestimated by any person, such person shall be again assessed for such deficiency, and shall be required to pay the same with any penalty or penalties that may by law have accrued or be chargeable thereon.

Section sixty, to which no amendment was reported, was read, as follows:

SEC. 60. And be it further enacted, That upon tobacco and snuff which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes:

On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled. scented, or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound. And snuffflour, when sold or removed for use or consumption,

The Committee on Finance proposed to amend this section by striking out the word of" after the word "packages" in all instances, and inserting containing." The amendment was agreed to.

66

The committee also proposed, after the word "bladders," in line eight, to insert "contain

or in jars containing not exceeding twenty pounds."

The amendment was agreed to.

The next amendment was after the word "thereon," in line twenty-four, to strike out "the manufacturer's name and place of manufacture, and."

The amendment was agreed to.

Section sixty-two was read, as follows:

SEC. 62. And be it further enacted, That every person before commencing, or, if already commenced, before continuing the manufacture of tobacco or snuff, shall, in addition to a compliance with all other provisions of law, furnish, without previous demand therefor, to the assessor or assistant assessor of the district where the manufacture is to be carried on, 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; the number of cutting-machines, presses, snuff-mills, handmills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufactured; and, if the same shall be manufactured for, or to be sold and delivered to. any other person, as agent, or under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered; and shall give a bond in conformity with the provisions of this

act, to be approved by the collector of the district, in the sum of $2,000, with an addition to said sum of $3,000 for each cutting-machine kept for use, of $1,000 for each screw-press kept for use in making plug or pressed tobacco, of $5,000 for each bydraulic press kept for use, of $1,000 for each snuff-mill kept for use, and of $1,000 for each hand-mill or other mill or machine kept for the grinding, cutting, or crushing of tobacco; 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 by law or regulations; that whenever he shall add to the number of cutting-machines, presses, snuff-mills, handmills, or other mills or machines, as aforesaid, he will immediately give notice thereof to the collector of the district; that he will stamp, in accordance with law, all tobacco and snuff manufactured by him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture; that he will not knowingly sell, purchase, expose or receive for sale any manufactured tobacco or snuff which has not been stamped as required by law; and that he will comply with all the requirements of law relating to the manufacture of tobacco or snuff. And the sum of the said bond may be increased from time to time, and additional sureties required by the collector, under the instructions of the Commissioner of Internal Revenue. And every manufacturer shall obtain a certificate from the collector of the district, who is hereby authorized and directed to issue the same, setting forth the kind and number of machines, presses, snuff-mills, hand-mills, or other mills and machines, as aforesaid, for which the bond has been given, which certificate shall be posted in a conspicuous place within the manufactory. And any tobacco manufacturer who shall neglect or refuse to obtain such certificate, or to keep the same posted as herein before provided, shall, on conviction, be fined not less than $100 nor more than $500. And any person manufacturing tobacco or snuff of any description without first giving bond as herein required, shall, on conviction, be fined not less than $1,000 nor more than $5,000, and imprisoned for not less than one year nor more than five years. And the working or preparation of any leaf tobacco, or tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, tying, or any other process shall be deemed manufacturing.

The Committee on Finance proposed to amend this section by inserting "hydraulic or hand" before 64 screw-press, in line twenty. three; bystriking out "press" after "hydraulic," in line twenty-four, and inserting " pump; and by inserting before " presses," in line thirty-three, the word "pumps, hydraulic, or Land."

The amendment was agreed to.

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The next amendment was before the word removes," in line thirty-eight, to strike out "offers the same or any part thereof for sale, and before he."

The amendment was agreed to.

The next amendment was in line sixty-three, to strike out" tying" after "screening." The amendment was agreed to.

Sections sixty-three, sixty four, and sixtyfive, to which no amendment was reported, were read as follows:

SEC. 63. And be it further enacted, That within thirty days after the passage of this act every manufacturer of tobacco and snuff shall place and keep on the side or end of the building within which his business is earried 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.

SEC. 64. And be it further enacted, That it shall be the duty of every assistant assessor to keep a record, in a book or books 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 tobacco or snuff in his division, the place where such manufacture is carried on, and the number of the manufactory; and the assistant assessor shall enter in said record, under the name of each manufacturer, a copy of every inventory required by this act to be made by such manufacturer, and an abstract of his monthly returns; and each assessor shall keep a similar record for the district, and shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not thereafter be changed.

SEC. 65. And be it further enacted, That every person, now or hereafter engaged in the manufacture of tobacco or snuff, shall make and deliver to the assistant assessor of the division a true inventory, in such form as shall be prescribed by the Commissioner of Internal Revenue, of the quantity of each of the different kinds of tobacco, snuff-flour, snuff, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gun, and other materials 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 day of January, setting forth what portion of said goods and materials, and what kinds, were manufactured or produced by him, and what was purchased from others; which inventory shall be verified by his oath or affirmation; 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, to be indorsed on or affixed to the inventory; and every such person shall keep a book or books, the forms of which shall be prescribed by the Commissioner of Internal Revenue, and enter therein daily an accurate account of all the articles aforesaid purchased by him, the quantity of tobacco, snuff, and snuff-flour, stems, scraps, clippings, waste, tin-foil, licorice, sugar, gum, and other materials, of whatever description, whether manufactured, (and if plug tobacco the number of net pounds of lumps made in the lump-room, and the number of packages and pounds produced in the 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 be 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.

Section sixty-six was read, as follows:

SEC. 66. 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 custom-house 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.

The Committee on Finance proposed to amend the section by inserting after the word "made," in line five, the words "and shall be affixed and canceled in the mode prescribed by the Commissioner of Internal Revenue." The amendment was agreed to.

Mr. CORBETT. I desire to inquire whether that is to be a paper stamp that is to be affixed, or whether it is to be printed with a stencil, or cut in with some kind of a steel stamp. I suppose it is intended to be a paper stamp, is it not?

Mr. SHERMAN. A paper stamp. I had specimens here this afternoon.

Mr. CORBETT. But those were stamps for whisky.

Mr. SHERMAN.

These are similar-something like the present tobacco stamp.

Section sixty-seven was read, as follows:

SEC. 67. 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, print on each package or securely aflix, by pasting on cach 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.

The Committee on Finance proposed to amend the section by inserting the words "print on or before "affix," in line fourteen. The amendment was agreed to.

Sections sixty-eight, sixty-nine, seventy, and seventy-one, to which no amendment was reported, were read as follows:

SEC. 68. 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.

SEC. 69. 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 ersons 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.

SEC. 70. 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 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 false, 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.

SEC. 71. 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.

The Committee on Finance proposed to amend the bill by striking out section seventytwo, in the following words:

SEC. 72. 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 officer 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

State of Nebraska; which was read a first and second time, and referred to the Committee on the Post Office and Post Roads.

CHARITIES IN THE DISTRICT.

Mr. WASHBURNE, of Illinois, introduced a bill (H. R. No. 1362) to establish a commission of charities for the District of Columbia; which was read a first and second time, referred to the Committee on Appropriations, and ordered to be printed.

ENROLLED BILLS AND JOINT RESOLUTIONS.

Mr. HOPKINS, from the Committee on Enrolled Bills, reported that the committee had examined and found truly enrolled bills and joint resolutions of the following titles; when the Speaker signed the same:

An act (H. R. No. 502) to incorporate the congregation of the First Presbyterian Church of Washington;

An act (H. R. No. 503) for the relief of William B. Todd;

Joint resolution (H. R. No. 321) in relation to the erection of a bridge in Boston harbor; and Joint resolution (H. R. No. 96) for the relief of John Sedgwick, collector of internal revenue, third district, California.

EMILY B. BIDWELL

Mr. VAN HORN, of New York, introduced a bill (H. R. No. 1363) granting a pension to Emily B. Bidwell, widow of Brigadier General Daniel D. Bidwell; which was read a first and second time, and referred to the Committee on Invalid Pensions.

ORDER OF BUSINESS.

The SPEAKER. The next business in order during the morning hour is the call of States for resolutions, commencing with the State of Wisconsin, where the call was arrested at the expiration of the morning hour on last Monday.

PURCHASES AT PHILADELPHIA NAVY-YARD.

Mr. PAINE. On behalf of the gentleman from Pennsylvania, [Mr. KELLEY,] I submit the following resolution:

Resolved, That the Committee on Naval Affairs be directed to inquire into the regularity and legality of the purchase of planing and riveting machines, Cameron pumps, and tools and machinery generally, by Theodore Zeller, engineer at the navy-yard at Philadelphia.

The resolution was adopted.

Mr. KELLEY moved to reconsider the vote by which the resolution was adopted; and also moved that the motion to reconsider be laid on the table.

The latter motion was agreed to.

CHEROKEE NEUTRAL LANDS IN KANSAS.

Mr. PAINE. I desire to offer another res olution-a joint resolution for the protection of settlers on the Cherokee neutral lands in Kansas.

The SPEAKER. The gentleman, having|| introduced one resolution, cannot introduce another without unanimous consent. The joint resolution will be read for information, after which there will be an opportunity for objection.

The Clerk read as follows:

Whereas in the treaty between the United States and the Cherokee nation of Indians, made July 19, 18 proclaimed August 11, 1866, there is a provision purporting to authorize a sale by the Secretary of the Interior of the Cherokee neutral lands in Kansas, but which reserves from sale lands having improvements of the value of fifty dollars, not being mineral and occupied by any person for agricultural purposes, and which gives to occupants the right to purchase one hundred and sixty acres each of said lands, under and by virtue of which about eight hundred families are provided for; and whereas between August 11, 1866, and June 6, 1868, about twentyseven hundred additional families have settled on said Cherokee neutral lands, each family occupying one hundred and sixty acres, on which improvements have been made at an average cost of about five hunhundred and ten dollars, beside expenditures for living of $450 for each family, said settlement and improvements being made without objection from any source and on the faith that the settlers would be protected in the right to acquire title to said lands as other settlers on the public lands; and whereas on the 30th day of August, 1866, a contract was made by and between James Harlan, Secretary of the Interior, and the American Emigrant Company for the sale of cer

tain portions of said lands, which contract has been assigned by said company to James F. Joy, said contract and assignment being on file in the Department of the Interior; and whereas a supplemental treaty between the United States and said Cherokee nation was made April 27, 1868, ratified June 6, and proclaimed June 10, 1868, all without any knowledge thereof by any of the persons occupying said lands, and which ratifies said contract with the American Emigrant Company and the assignment thereof to said Joy with certain modifications provided in said supplemental treaty, but which makes no provision for the protection of the persons or families who have settled upon and improved said lands, but purports to ratify a sale of said lands including the improvements thereon: Therefore,

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled. That in all cases where any person, prior to June 10, 1868, shall have settled on any tract of land of one hundred and sixty acres or less, in the body of lands known as the Cherokee neutral lands, and sball have made improvements thereon of the value of fity dollars, and occupied such tract for agricultural purposes, such person, his heirs or assigns, so occupying any such tract of land shall, after due proof made in such manner as may be prescribed by the Secretary of the Interior, be entitled to enter and receive a patent for the lands so occupied on paying $1 25 an acre within one year, in such manner as the Secretary of the Interior may prescribe. And the money so to be paid for said lands shall be paid over to said Cherokee Indians.

Mr. MAYNARD. Mr. Speaker, before objecting I ask what is proposed to be done with that resolution?

Mr. PAINE. The State of Wisconsin being called, I offered that resolution at the suggestion of several gentlemen.

Mr. VAN HORN, of Missouri. I object to the gentleman's offering the resolution.

The SPEAKER. The resolution cannot be received, objection being made, the gentleman having already offered one resolution.

SURVEYS OF RIVERS AND HARBORS.

Mr. SAWYER, at the request of Mr. ELIOT, introduced a joint resolution (H. R. No. 323) in relation to the surveys and examinations of rivers and harbors; which was read a first and second time.

The joint resolution provides that the Secretary of War shall cause to be prepared and submitted to Congress, in connection with the reports of the examinations and surveys of rivers and harbors hereafter made by order of Congress, full statements of the existing facts tending to show to what extent the general commerce of the country will be promoted by the several works of improvement contemplated by such examinations and surveys, to the end that public moneys shall not be applied except where such improvements shall tend to subserve the general commercial and navigating interests of the United States.

Mr. SAWYER demanded the previous question.

The previous question was seconded and the main question ordered; and under the operation thereof the joist resolution was ordered to be engrossed and read a third time; and being engrossed, it was accordingly read the third time, and passed.

Mr. ELIOT moved to reconsider the vote

by which the joint resolution was passed; and also moved that the motion to reconsider be laid on the table.

The latter motion was agreed to.

LOCK-UP SAFETY VALVES.

Mr. SAWYER also submitted the following resolution; which was read, considered, and agreed to:

Resolved, That the Committee on Commerce be directed to inquire into the expediency of repealing the provisions of law requiring the use of lock-up safety valves in vessels propelled by steam; and they are authorized to report by bill or joint resolution at any time.

WEST WISCONSIN RAILROAD.

Mr. HOPKINS introduced a joint resolution (H. R. No. 324) to extend the time for the completion of the West Wisconsin railroad; which was read a first and second time.

The joint resolution provides that the time fixed and limited by an act entitled "An act granting lands to aid in the construction of certain railroads in the State of Wisconsin,' approved May 5, 1864, for the completion of the railroad from Tomah, in the county of

Monroe, to Saint Croix river or lake, between townships twenty-five and thirty one, be further extended for a period of three years to the West Wisconsin Railroad Company, a corporation established by the laws of Wisconsin, and which, by the laws of that State, is entitled to the land grant made in the second section of that act; provided that if said railway company shall not have completed said railroad from Tomah to Black River Falls on or before the expiration of one year from the passage of this resolution this act shall be null and void. Mr. WASHBURNE, of Illinois. Is it proposed to put this resolution upon its passage, or is it for reference?

The SPEAKER. on its passage.

It is proposed to put it

Mr. HOPKINS. I demand the previous question.

The previous question was seconded and the main question ordered; and under the opera tion thereof the joint resolution was ordered to be engrossed and read a third time; and being engrossed, it was accordingly read the third time, and passed.

Mr. HOPKINS moved to reconsider the vote by which the joint resolution was passed; and also moved that the motion to reconsider be laid on the table.

The latter motion was agreed to.

ANTHRACITE COAL FOR THE NAVY.

Mr. HOPKINS, at the request of Mr. PRICE, submitted the following resolution; which was read, considered, and agreed to:

Resolved, That the Secretary of the Navy be, and is hereby, instructed to inform this House of the price paid and to be paid under contracts recently made by the Government for anthracite coal for the use of the Navy at New York and at Philadelphia, and whether anthracite coal has been furnished or is to be furnished to the ports of Norf lk, Washington, or other southern ports from New York, and if so, why.

EQUALIZATION OF TAXES, ETC.

Mr. DONNELLY introduced a bill (H. R. No. 1368) to equalize the taxes and reduce the interest on the public debt; which was read a first and second time.

The bill provides that upon all gains, profits, and incomes arising from the bonds and other interest-bearing securities of the United States, payable to any person, State, municipality, body politic or corporate, company or society, whether corporate or not corporate, out of the Treasury of the United States, there shall be charged yearly as a tax for every $100 thereof ten dollars, and for a lesser sum in the same proportion. Said tax shall be assessed and collected by the Treasurer or other disbursing officers of the United States charged with paying any of the interest upon the debt of the United States, in the same currency in which said interest is paid; and said tax shall be instead of all other taxes assessed or levied as taxes upon income from any of the interestbearing securities of the United States. Mr. DONNELLY. I demand the previous question.

Mr. BOUTWELL. yield for an amendment.

I ask the gentleman to

Mr. DONNELLY. I will allow it to be read for information.

Mr. BOUTWELL. I move to strike out all after the enacting clause and insert what I send to the Chair.

Mr. SPALDING. I object.

The question being put on seconding the previous question on the engrossment of the bill there were-ayes twenty-one.

Mr. DONNELLY. I demand tellers. Tellers were ordered; and the Chair appointed Messrs. DONNELLY and GARFIELD.

The House divided; and the tellers reported-ayes twenty-one.

Mr. DONNELLY. I demand the yeas and

clerk in the office of the Sergeant-at-Arms of the House; which was read a first and second time.

The resolution directs the Clerk to pay from the contingent fund of the House to the chief' clerk in the office of the Sergeant-at-Arms the difference between his present pay and the amount voted him by a resolution of the House passed June 25, 1866, thereby fixing the salary of the said chief clerk at $2,500 per annum. Mr. WINDOM. I demand the previous question.

The previous question was seconded and the mam question ordered; and under the operation thereof the joint resolution was ordered to be engrossed and read a third time; and being engrossed, it was accordingly read the third time, and passed.

Mr. WINDOM moved to reconsider the vote by which the joint resolution was passed; aud also moved that the motion to reconsider be laid on the table.

LEWIS P. BUCKLEY.

Mr. WINDOM. At the request of the gentleman from Ohio [Mr. SPALDING] I offer the following resolution:

Resolved, That the Clerk of this House be instructed to pay from the contingent fund to the widow or legal representatives of Colonel Lewis P. Buckley, late assistant doorkeeper of this House, one month's extra pay to aid in payment of expense of his funeral.

Mr. WASHBURNE, of Illinois. Let that go to the Committee on Accounts.

Mr. SPALDING. He died in poverty, and this is to pay his funeral expenses.

Mr. WASHBURNE, of illinois. That can be done by letting it go to the Committee on Accounts.

Mr. SPALDING. I withdraw the resolution if the gentleman insists upon sending it to the Committee on Accounts.

Mr. WASHBURNE, of Illinois. Let it be passed, then.

The resolution was agreed to.

Mr. SPALDING moved to reconsider the vote by which the resolution was agreed to; and also moved that the motion to reconsider be laid on the table.

The latter motion was agreed to.

LEAVE OF ABSENCE.

Indefinite leave of absence was granted to Mr. BLAINE.

JOSEPH POWELL.

Mr. HIGBY. I ask unanimous consent to offer the following resolution for reference to the Committee of Elections:

Resolved. That there be paid out of the contingent fund of the House to Joseph Powell, contesting the seat of Hon. R. R. BUTLER, a Representative from the first congressional district of Tennessee, in full for expenses in taking testimony under the direction of the Committee of Elections, the sum of $2,000.

The resolution was referred to the Committee of Elections.

BRIDGES OVER THE OHIO RIVER.

Mr. HIGBY. I ask the consent of the House to offer the following joint resolution for action at this time:

Joint resolution relative to bridges across the Ohio river.

Be it resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this resolution it shall not be lawful to construct nor to complete any bridge across the Ohio river without providing for the full and free navigation of said river by one main span across the channel of at least five hundred feet of clear water way between the piers. The center of said span shall be at least fifty feet above high-water mark at the place where said bridge is located.

Mr. GARFIELD. I object to the introduction of the resolution for action without discussion.

Mr. HIGBY. I supposed that I was entitled to introduce it.

The SPEAKER. The gentleman has offered one resolution, and he cannot offer a second except by unanimous consent. The rule is specific that a member can offer only one resolution.

PAY OF MEMBERS OF CONGRESS.

Mr. HUBBARD, of West Virginia. I offer

the following resolution, upon which I demaud the previous question:

Resolved, That the Committee on Appropriations be directed to report back for present action the joint resolution fixing the compensation of members of Congress, referred to that committee on the 20th of January last.

The question was put on seconding the previous question; and only fourteen voted in the affirmative.

Mr. HUBBARD, of West Virginia, called for tellers.

Tellers were not ordered.

The House refused to second the demand for the previous question.

Mr. SPALDING. We will report the reso lution back at any time. I did not know we

had it.

REMOVALS AND APPOINTMENTS.

The call of the States and Territories for resolutions having been completed, the next business in order was the consideration of resolutions lying over under the rule, the first of which was the following resolution, introduced by Mr. MULLINS on the 1st of June last:

Resolved, That the Secretary of the Treasury be, and he is hereby, required to furnish to this House information as to how many removals of clerks and other employés of said Department have been made since the 1st day of January, 1868, and for what c.. use; also, how many persons have been appointed to office or employed in the Treasury Department since the 1st day of January, 1868, and by whom the removals and appointments were made, and the names of those removed and those appointed or employed; also, the reasons for the same, and by whom said reasons have been furnished, if any..

Mr. PILE. We have all that information now. I move to lay the resolution upon the table. Mr. MAYNARD. I move that the resolution be referred to the joint select Committee on Retrenchment.

Mr. MULLINS. I agree to that motion. Mr. PILE. I withdraw the motion to lay on the table.

Mr. MAYNARD's motion was then agreed to. MILITARY TRIALS, ETC.

The next business in order was the consideration of the following preamble and resolution, introduced on the 25th of May last by Mr. SIT

GREAVES:

Whereas by an act of Congress approved March 2, 1867, it was enacted "That all acts, proclamations, and orders of the President of the United States, or acts done by his authority or approval, after the 4th of March, A. D. 1861. and before the 1st day of July. A. D. 1866, respecting martial law, military trials by courts-martial or military commissions, or the arrest, imprisonment, and trial of persons charged with participation in the late rebellion against the United States, as aiders or abettors thereof, was guilty of any disloyal practices in aid thereof, or of any violation of the laws or usages of war, or of affording aid and comfort to rebels against the authority of the United States, and all proceedings and acts done or had by courts-martial or military commissions, or arrest or imprisonment made in the premises by any person by the authority of the orders and proclamations of the President, made as aforesaid, or in aid thereof, are hereby approved in all respects, legalized and made valid, to the same extent and with the same effect as if said orders and proclamations had been issued and made, and said arrests, imprisonments, proceedings, and acts had been done under the previous express authority and direction of the Congress of the United States, and in pursuance of a law thereof previously enacted, and expressiy authorizing and directing the same to be done. And no civil court of the United States, or of any State, or of the District of Columbia, or of any district or Territory of the United States, shall have or take jurisdiction of, or in any manner reverse any of the proceedings had or acts done as aforesaid; nor shall any person be held to answer in any of said courts for any act done or omitted to be done in pursuance or in aid of any of said proclamations or orders, or by authority or with the approval of the President, within the period aforesaid, and respecting any of the matters aforesaid; and all othcers and other persons in the service of the United States, or who acted in aid thereof, acting in the premises, shall be held prima facie to have been authorized by the President, and all acts and parts of acts heretofore passed inconsistent with the provisions of this act are hereby repealed;" and whereas it is alleged that citizens of the United States were arrested and imprisoned between the 4th day of March, A. D. 1861, and the 1st day of July, A. D, 1866, under the alleged authority of the aforesaid acts and

proclamations and orders, and afterward discharged without trial either in the civil or minitary courts; and whereas it is alleged that many citizens so arrested and imprisoned then were, and ever have been, loyal to the Constitution and the Union, and were unjustly arrested and imprisoned, but by reason of said discharge without trial and the aforesaid recited act they cannot establish their innocence, and their characters are tainted with the suspicion of treason; and whereas it is reasonable and just that for every wrong there should be a remedy provided by law: Therefore,

Resolved, That the Committee on the Judiciary be instructed to inquire into the expediency of reporting a joint resolution authorizing the appointment of commissioners or courts of inquiry duly authorized to inquire into and report the causes of said arrest and imprisonment of a citizen in every case where such citizen shall demand such inquiry by petition, verified by the oath or affirmation of the petitioner. Mr. ALLISON. I move that the resolution be referred to the Committee on the Judiciary. The motion was agreed to.

W. D. CHIPLEY AND OTHERS.

The next business in order was the following preamble and resolution, introduced by Mr. BECK on the 1st of June, and laid over under the rule:

Whereas it is asserted by William D. Chipley and others, citizens and residents of Columbus, Georgia, that they have been arrested and imprisoned without cause by order of General George G. Meade, commanding the third military district, and that the cause of their arrest and imprisonment has been withheld and refused, as shown by the following letter: OFFICE OF BLOUNT & CHIPLEY, COTTON FACTORS, GROCERS, AND COMMISSION MERCHANTS, COLUMBUS, GEORGIA, May 18, 1868. DEAR SIR: I may be presuming in troubling you with the facts which I will nerein relate, and 11 so, can only offer our utter want of representation as my apology. And yet it may be that you will think that such outrages concern every citizen of the country, whether he lives North or South. As long as such acts can be committed with impunity no man can feel safe. It will not do for one to expect his character to protect him from such attacks, for virtue is the favorite target of such marksmen. On the 9th day of March ten white citizens of this place and three colored were arrested by order of one Captain Mills, commanding this post, anu placed in confiuement at the court-nouse, where they were detained under guard until dusk on the evening of the 13th ultimo. At the expiration of that time we were released under boud, the amount and conditions of which are fully stated in the printed sips which I inclose. From these clippings you will find that I was numbered among the prisoners. Were I writing to a stranger it might be prudent and proper to offer some testimonial of character; but you have known me from my earliest youth, and on that fact I rest my case. My companions in this arrest, as far as my personal knowledge goes, are as lar above the suspicion of any implication in crime as any citizen in tuis or any other community. What I want is to arrive at the cause of my arrest. During the arrest, nor upon our release under bond, could we obtain any information concerning the evidence which led to our incarceration. It was entirely ex parte; and Do clew to its character or the names of our accusers has been given us. If you consider it proper, I would like for you to offer a resolution calling or the facts in the case.

Regretting the circumstances which force me to trouble you in this matter, I remain, sir, yours, very W.D. CHIPLEY. truly,

Hon. JAMES BECK, Washington.

In stating that we were arrested by order of Captain Muls, commanding post, I should have adued his statement, that he was acting under orders from his superiors. W. D. C.

Therefore,

Resolved, That the Secretary of War be, and he is hereby, instructed to report forthwith to the House upon what cuarge or charges, and by what authority, General George G. Meade, commander of the third military district, embracing the States of Georgia, Alabama, and Florida, arrested and imprisoned W11liam R. Bedell, Christopher C. Bedell, James W. Barber, Alva C. Roper, William L. Cash, William D. Chipley, Robert A. Enuis, Elisha J. Kirkscey. Thomas W. Grimes, Wash H. Stephens, Joun Wells, (colored,) John Stephen, (colored,) and James McHenry. (colored,) citizens and residents of Columbus, Georgia, on or about the 9th day of April, 1868, and why he required said persons to execute to him the following bond: namely:

Georgia, Muscogee County:

Know all men by these presents, that we, whose names are hereunder signed, are held and bound unto General George G. Meade, or bis successor in office, in the penal sum of $50,000, for the payment whereof well and truly to be made to the said General George G. Meade, or his successor in office, we hereby bind ourselves, our heirs, executors, and administrators, firmly by these presents.

Witness our hands and seals this 10th day of April, 1868.

The condition of the above obligation is such that, whereas, General George G. Meade has arrested and confined William R. Bedell, Christopher C. Bedell, James W. Barber, Alva C. Roper, William L. Cash William D. Chipley, Robert A. Ennis, Elisha J.