, 1864-01-27

margin, keeps the new product Of the distil-
stock is consumed, aud shuts the distillery 70 i
eix or nine months, during which no new
product is created as basis Of revenue
Not only iR the proposition as contained in
the original bill gross injustice TO the dis
tilleF, in effect shutting Up every distillery
mercy Of the spcculator, but you cut off ali
revenue from this source until the stock on
Land shall be exhausted. =.
There is. no difficulty, therefore, In this
amendment in point Of Law, nor In respect to
its justice and e1Fediency as Il measure Of
out the amendment, will operate as gross
injustice and hardship to the distiuer, and In
ure exclusively to the benefit of the specula-
tor. I ask the House to examine th{s with
more care; Injustice is done to the Govern
ment and to the manufacturer By the original
bill. Equalizing the price Of the article in
whatever hands 1t may be will do injustice to
| nobody. am In favor Of the amendment,
therefore, as required by the principles Of
justice, and necessary to the revenues Of the
Mr. WARD, Of New York. Htr. Chairman,
I feel some soltcftude in regard to this amend
ment as the representative Of city which
hes large importing interest The uniform
! Fractce Of tue Government has been, in oil
bills relating to the tariff, TO except from their
/
on elipboa1d bound to The United states; H.
so to except goods in the bonded warehouses
and public stores. So far Us am aware,
there htd been no departure from that policy.
until the last Congress, when slight dep1rt-
nIe " was made from It. Congress then adopt
shiPhoard from the rule, but making it
apply to goods in bonded ware
houses on which the duty would be paid
within three months. What ! desire to ac-
complish by MT amendment Is merely to
bring b'ck Congress to the usual custom. /
look upon the duty on foreign importations
| nB differing in principle from the tar on do.
nestle goods. Gentlemen may say what they
like but insist that there ia an impliedco
traet between the Government Of the United
at a certain fixed rate Of duty, depositing his
goods in the warehouses, and giving to the
Government bond to pay that duty. Cen
tlemen soy that there is no contract. I say
that there is q eontract- i saY TINT the Coy
ernment Is pledged, and that its honor Is
pledged, when the importer demands his
goods, that he shall receive them,. and pay
the duty only which hc agreed to pay wien
the goods arrived In the country. 50 with
the goods on shipboard. It is fair that they
should pay no more than the duty which gas
existing at the time the order Of the importer
upon shipboard, md bound to the United
States. think that this is matter Of jus-
lice. regard this In q different aspect from
the duty upon domestic whisky. I say that
there has been no opportunity for the import
ers to avail themselves Of the notice.
: Mr.. FERNANDO Woop, Of New Wi, uh,,a
have no doubt tns ciass of ,n1n13sss utm3 mIIa 10
which ny colleague allades does 5te,o not some no
properly within the obnoxious class Of gpec-
uiaeors Which the amendment offered By
myself the other day was intended to reacf.
SUI re principle which the committee has
:s-:ablisie., not only in my amendment but
"a sabsequent amendments to this biil II nv
Judgment should not now be undone Hi.
t1oneh importers may have imported upon
the rates Of duty which were established Mt |
the time their orders were sent to Eurone.
yct at the eamo time they have sent those |
t1 1Ioe[s 70 Europe subject to the necessities Of
Government bare made It ncce sary to
Increase the duties, say TINT thew took the
Iisk, mud that they should not be- cxennt.
their favor, "uo !"
Mr.: HOLMAN, Of 1ndiana.-1f the gentle
man does not embrace the domestic distilIera
VINO " have placed their liquor in bonded ware
aouses n. unaer t4e came sanctions as tho for
Cgn importers, / cannot 20 for his amend. t
nent. One placed his liquor In bonded ware
houses u because the law authorized him to do
VI len and he op!H heqnares him to pay the duty
ca HON this bill, how unreasonable it is not F:
10 except the manufacturer Of domestic t :.
iPlli1es Who las also placed lis goods in the,
bonded warehouses; = Why should the for
een importer 60 scot free: If the bill Is to |
% the other. 49, Aes"'a
MIR, STEVENS ON HIS SUBSTITUTE.
IN saturday the bill came up for passage,
ma 1t was taken by amen dmcnts. during
"hleh Mr. Stevens spoke as follows on his {
ubstitute: :
M; STEVENS Of Pal want to state dis !
lnct!y, so TINT the House may fully untler- /
tand, what Is the bearing of the amendment e
1,t 1sa into this bill-tho principle
etwecn the two bills By the Legislation nt i
eos, when the internal revenue system was Il
oaug1rated, after very full discnssion r.. q
1'f House, it Was distinctly declared tlataIi 7
l i.o onI taxes should be. prospective; that !.
uauang sraa snonla DC LAID upon goods manuGsc- d
LIQUID be exempted from taxation. i
Dut me amendment Of the gcntleman from | l
CIV tork, Mr. Fernando Wood, a1thourh | {,
possibly intended to embrace ln it more -
! 1an ae has, embraces only one single class &
Eeop!e, and that Is the dfstillers. The Sec u
q On q tle original act to which tlia refers,
'o 70 which this Is an amendment, embraced 4
ID taxed only liquors in the hands Of dis g.
llefH, and nowhere else. After that liquor 81
u gone ioEth, no matter how 1t went forru. :.
Hns not 70 oe taxed. In the hands Of tue
for II ~ Mas TO- DC ta1ed and when til
fth to the community with. lie ofIic;aI @ til
smp Of the Government as property in ~ ~
oich 'ta ahs man Lad right to deal and tninlc oil
her es no rnoSs ts IN all other property In Pr
Government itself, alter having paid no
Fennc to that Government. And under h.
ca circumstances to place another tay nnnn s n.
would y be as dishonest, in my Judgment IS an'
! ! %eIe We 10 sel man a;horse for tliiy dollars In
n round and tax tie horse had inst soId eez
one-half the Ealue Of the hprsc. i nm prt
* upon the morality Of tho matter in no Sn, Ha
sow, + the object which possibly the een. toe sse
iaM an naa n new IN Offering his amendment oil
deny that this bill taxes anrbodv Sast. ~. ths
= oistllers The tax is upon tho iisfilIer sn,t sn
ne, and a tax is laid nowhere else: md ak ak
oonghont . the Who:e bill, as amended, .the sto,
esealon OF It rt1ers to nobody but distIll- ma,
Ion cannot reach the aDirits nny7ghrro CASE
nnder the provisions Of tl,is bIi' And an I
ms amendment Of the gentlemen from SE 6an
" 1ork lays tax upon dislillers who have r. a
G PAID the X aDd who happen to l1aye It BIO,
Iana 1or sale. II gentlemen will scrutin- the
~ amendment they will sec it reaches ne
for the amendment because tbey Wanted e1y
ax the speculatorB, hut in doing that they sr
10 put an additional tar on that ia the ard
IS s,a 1f TIE distilleFs on' and alew every 1nti
y ! suppose tie gentleman has raached EIa1II
ne possibly Intended to be the pbject ~ tosa
~, what has he reached? LIQUORS m ard
!. For what? For sale. 4 man win | be ie
aug up store Of q hundred barrels in his Eico1
e Tor rpening, as hare no doubt many g1eat
mempe1s ~ this House have are entirclT ~ az
r. Rnaer the amendment Of the gentle H., f j. =
itf Iom new York, even had he reached all 1cr g.
Ia =, 39r nc says oil spirits on hand acca7
.iii;oaso" Mso", %hy not reach the seller, or retarJ
~ 33unonaire, who las laid in d hnntired -,
~ ~ 1or ten years to Gomez Why lei him AAa
~ e ! Lei the gentleman who framed such
'ieet Of the blll, and tic people viii viii so app.
.esaua - q IL They will see that while tia
o. Inc rich men are all .exemnt frn1n
the poor man ia re.chaS -; X. 4aE E 70 despo
,h.-,s. 1as attained his object. ha5:a. iu5o
Such is tbe tnGa XII e 6uca Is hearts
ow it, nnd swallow Il a. ~, - y94 ~, ble an
Toret whfsk<Y ron ever ON T. @ vaa ,.s ee il, HI
It Is Very nnprofltab]e 7n ~ s ~ ute- grace1
talns 4a thc rankest injustice. But
.aat Is not all The gentlemen frorn you +
England, y many of them. hove yntaa 49, lS, 1s(
- ~ principle upon which this wh;s1su but ii
"a "a IL t1unBto 1e-tax all cotton fabrica WMch
and 4 , nas already paid its three Der sen an
~ - t nus not az gone into uae, Whv 70 an
n tbssr EEL ~ 10 ne people who have It eonan
lion 1abrics, hnt Why nat tn~ - ' themse
:arer as well as In the 1,a15. ~ ~ uPon To pru