, 1862-12-19
This decision relates to the manufacture Of
clothing, but is too lengthy to publish entire.
We give the substance Of it:

Ht H1fE L4E substance OF 1t:
Following the enumeration Of articles in tic
95th section is provision including every va
ricty and form Of manufactures not other
wise specially provided for: It is in these
words: On all manufactures Of cotton, wool,
silk, worsted, hemp, fax, etc, not in this act
otherwise provided for, duty of three per
ccntun ad ualorEm.' This construction would
cover clothing, and hence clothing must be
regarded rs manufacture.
Tie proYiso upon which q claim has been
urged that tag should be assessed only on
the increased value Of the clothing over the
value Of the articles used, on which a tax may
have presx5l4SHusly s54H been paia is II these
ed, bleached, manufactured into 9TH
er fabrics or otherwise prepared, on
which a duty or tax shall have been paid
before the same were so dyed, printed bleach
ed manufactured or prepared, the said duty or
tax Of three per centun shall be assessed up
on the increased value thereof A sufficient
objection to this view is, that the proyiso
treats Of cloth fabrics, wien they have been
subjected to the process of dyeing, bleaching,
printing or manufacturing.
| In answer to the representation that the
Fork OF manufacturing is generally per-
| formed by persons who are not the
owners Of the materials, tile deci-
sion says it is the general fact that the mann
facturcT does not contribute any considerable
/ portion OF the manual labor needed III the
branch Of business which he pursues, and de-
ciaes in accordance, that the manufacturer is
he who furnishes the materials, the money
and the skill employed in the management Of
| the business.
The report Of the Committee was accented
and the Committee discharged.
l, W: BaSter, esq, being called upon, sta
ted that IN a Southwestern tour, he had re-
Gently visited the principal manufactures in
several OF the western cities and larger towns,
and that, although they are taking no active
measures to secure relief from what they ali
consider an onerous tax, yet they are almost
universally willing to second the efforts of
Chicago manufacturers, and that in case a del
cgation be sent from the West to further the
tar principlc-the manufacturers in other cit-
les Will bear their portion Of the expense.
| The Chairman stated that lie had been in
formed by gentleman from Boston, that
manufacturers in the East are beginning to
move in this matter; and that they are mem
but one tax shall be levied upon any one man
utactured article. He suggested that a Com
| mlttec be appointed to open corrcsDontlence
With and solicit the corporation Of those in
| tercsted in other cities.
After tree discussion as to the application
Of the present law upon different classes Of
manufactures, in which Messrs. Butler, Bax-
| Ter, Ely, Gates, Kohn, AID. Brown and Others
participated, the Chairman suggested that
without nnited,. energetic action, we shall
accomplish nothing; and that We organize
ourselves into a Manufacturers Association.
On motion Of Edward Ely, esq, it was unani-
mously
Resol4ed. That We the manufacturers present
organize ourselves into an Association of Manu-
Resolyed, That Committee Of flve be appointed
to draft Constitution and Bylaws for the Asso-
citation; and that the same Committee be request
ed t to Prepare Memorial to Congress On the sub
| next meeting. Also, that the eame Committee be
requested to act as Committee Of correspon-
dence to present the subject to those Interested in
other cit1es. by opening communication with them.
Tie following named gentlemen were ap-
pointsd said Committee Edward Ely, T. ".
Baxter, T. y. Gates, Il. Kohn, a. D. Tits
worth, and &. q. Culver.
The Chairman e1o41cnt1y urged upon the
meeting the importance Of eG1isting the ear
nest cooperation Of all the manufacturers in
the city, in this effort, when, on motion Of @.
4. Carey, it was
Reso1red, That this meeting resolve itself into a
Committee of the Whole whose duty it shall be
to secrre the attendance Of every manufacturer in
| the city, at our next meeting.
On motion, the meeting adjourned to meet
at the Board Of Trade Rooms, on Tuesday
evening next, at ~ o'clock, to hear the re-
port from the Committee on Organization
Adjourned Meeting of the Rar-The
RESOLUTIONS OF Respect to the IIem-
= J
The members Of the bar re-assembled at the
Law Institute rooms at 9 O'Clock yesterday
morning, in accordance with prevlousa adjourn-
ment. In the absence Of Judge Manierre the
Hon. Grant Goodrich occupied the chair.
The Committee on Resolutions made the
subjoined report, which was unanimously
adopted:
Rssefred, That the members OF the Bar Of the
city Of Chicago, are affected with feelings of genu
Of useful life Of their late brother in the profes
sion, Horatio G. shumwsy, Esq.
Reso1red, That in integrity Of life, in incozupti
teEests Of his clients IL the honorable and jealous
pursuit OF his professional duties, in amabi1itT OF
i, nnd II kadpess and charity ot heS
ceased was an illustration Of the true gentleman
and the successful and esteemed lawyer rarely to
be found and worthy of all imitation. His honesty
Of purpose, soundness of intellect, and entire reli
| ability ae . counsellor. secured to him in life 9
large and lucrative practice and his simplicity and
deared him as well to his clients as to his psotes
sional brethren. He lived with the well n1erited
stricken to death in the midst Of his professional
career, By disease induced By his own incessaui
exertionS in bis profession he has died without az
| enemy. We deplore hsuntimely death-we should
emulate his motives ard merits as alaWyer and q
| man.
to the family OF the deceased and be also presented
TO the Law Institute, and the Federal and State
Courts for engrossment upon their records. and tt
the newspapers Of the city for publication.
On motion Of E. G. Asay, the following
gentlemen were appointed by the chair to PIE
sent the resolutions to the various Courts and
to the Law Institute: United States Court
| c. Beekwith; Supreme Court. P. Clark
son; Circuit Conrt-E. 8. Williams; Record
ers Court, q. J. stebbins; Law Institute
Vim. H. King; and the meeting adjourned.
RooFne.-Ca1tatS at S. C. Blake i Co's, Is Metro
politan Building, and examine his patent roofing
It is superior article aud worthy Of trial..
| @ Who has been selling Carbon and Kerosen
Oil forthe last two weeks without charge for bal
relss Whyl Chas. L. Noble, 1i5 Lake street., san
oil as loW "a the 1uHest, and tbroWe in the pacl