, 1864-01-27

=
million gallons. We export something l.
len ten million gallons; and suppose it
faif to soy that the manufactures and a,
SGnFnme nearly ten million GALLONS MOI
But Tor some considerable length Of tir
:. there Las been no expectation Of spirits, q,
whatever has been distilled beyond tho CO
sumption Of tho country has accumulate
The larger share Of 1t Is In the hands Of spe
ula1oIs bnt you can no more reach th
speculation than you can reach the specu]
t1on tn gold, Or in any other commodity.
Is not the distillers who arc to be biame;3 f
this speculation IN whisky So FIR os / G,
learn, the facts are that they have paid the
taxes as honorably and fairly as any 9th
class in the country.
Mr: MoRn11l- It is fact that up to, Il
1st OF November the dlstillers did not make
. time. ALI the profits Of the distilicrs - we re-
on What they had on hand. But for the, =
vantage derived By them from having ann
5 Stocks On hand, their business Wopld ha,
hcd to bc wound up. And still have bet
J, informed that for two-t thirds Of the year tht
!sa neye bed Idle. for one, do not pEopo'
i ness, 50 as to deprive the country ef all re-
cnue from It.
FERNANDO woon's AMEADAEs,r.
Mr.. ;FEnNASDo Woop moved to amend |
striking out the last provision in the sectio
as follows:
Htsoe0 JNIueI: 4uak aA splf1ts On hAQd
I Which 70 duties bare been paid Of collected, at
pIs};1,s Sp9n;1 whish no Ie!prns hare aae. wis.,.
lnfP Pf1o. f , TO- t5e ate Of this act not sha
and aite7 The 1ath day ofJaouaFy, ISL. - '' NJ
And to insert III lieu thereof as follows;
1oftded Jhrfher, That all spirits on hand an
dof ea!e whether distilled prior to tho date Of iii
provided by this act IRON and aer The 1ah b s1 @u
January, ,s84, except that snch spirits a. ei,n1
1asc @ M neen alFe ady faxed under the iasy approve
1ional increased tn1 provided for by tha aet Aaa'
Iii. FERNANDO NooD. This is the amend
ment to Which referred when this eubicc
was before the committee the other DIV. : II,
enecI, Il adopted, would be to make this pro
posed tax operative on all spirits whereTc,
touna, including, so far as the forty cents in
the hands of spectators aud forestalIers. rs
they say in New York, the same who. l,ayinn
SONG 1ntoittye perception ns to the recon-.
mehdation of the Secretary Of the Treasury
and 1he ection Of Congress, have anticipated
tn LIE iaM, aud ~ The might Of their capital,
amendment would therefore be, to eire a
| Mcnt.
. nj: HOLMAN. I ask the gentleman from
New York whether the effect Of his amend.
| ment will be to tax spirits In bonded ware.
| tillcrst ~ N'~@A - o4e'
hs. FERNANDO woop, I will answer the
| gentleman from Indiana that there is another
section in this bill which refers to this sub
>1ea 81 Spite IT,, N bonded warehouses. The
lhcaa1on in that respect, leaving the law as it
COW stands, by which the aistiller gets the
neneat ol the draw back But propose thnt
ne merchant, whether wholesale Of retail.
1haH come within its provisions; that whis..
~ whenever manufactured, wherever 1t is,
n WhestEer possession it MAJ be found,
thal1 Immediately on day named, or when.
evtr this bill shall become law, pay duty
from which It can b. no possibility csc,pc.
m mat, ST, Is tue purpose Of this provision.
af afas article h;s been selected for tie purpose
are bow, it Is estimated, TWENTY-FIVE millinn
galioes OF whisky on hand In the country. If
tncse twenty-five mllifon gallons are sub1ect-
euto ui1s increased tax Of 10 cents il viii
Floeouee at once revenue Of SO, 600, ,0o0.
:. Again, the difficulty ATTENDING lie orera-
tions Of the excise tai respecting tia aT4i.1s.
Eas been that the law was SO complicated ~
oiiacait Of construction, that long before Tho
oflcets appointed under the law could co1s
&c! Inc ta1, the holders managed to eyade IL
Ann one reason Fhy an additional recon-
nsnaauon LUG man " tue Secretary Of the Treasury
'1ect u the law THIS amendment. fiercfnre
1 nas oeen drnwn for the purpose Of makin7
TUE cyading Of the law more dIf1icult WhctE,
ef y Is used as beverage, whether ii ia nsed
sBeep5afoq fnnq'affshufers fhn whether held by the
70 information by which be EXPECTS tn MAKE
1t can be found. il shall
Now, Sit, It tapoears to nc there ia n neces.
slty 1 !of provision Of this kind, that iustice.
ettnpls ~ justice to the man pursuing the hon.
ef.EIaSocation Of bis trale, requires It. fhat
1t Is due to that class, and q yery larne c1nas
Of Persons whom It will thus affect. ihat the
provisions Of this bill should be nlncc7 1vbs.-e
they cannot easily be eyaded. "1'e1e
Ehere the hammer fell
"en1has VI Mr. KAsSof, OF IOWA.
~! Ar. kAssos. Bnt in respect to the orea.
nen so" eec,, e4tomitfed 70 nj find that some gentle
sion TINT there is in the propositIon ~ +hn>
Gentleman from New FORK {Mr, .Fernando
foodl submitted yesterday to the Hnnsa
soselty which Is violation Of a inst nr;nc,ia
ne o. iegislation. But claim distfnctfy That
;ngiess ;on has the right to regulate its lecisla-
,on, 70 imposing taxes according to the neces.
1t!es Of the public Treasury, and accorti;nr acc i
9 INC conditions Of commerce in respect f6
ne a!tacles to be affected br the tnr Tte
10y Is 10 oe advanced or diminished m f}a :
~ nsnuc requires and as it may infect fayora.
y or un1asoEably the trndc In the article mn !
Which It 1s imposed. It is The rirht arar ~
= sed o. a1l Governments, everywhere oa ana
y transactions of commerce are subIcct - ~ ~
me amount ofta1 varies from wear tn veas ~
ae history Of British legislation on the snh. ::
:. 81 distilled spirits may be cited in pronf -
% dn'st si., aaeif tables, which hare eram--l
iax Z, oftf1ree shillfngs and four pence ner e 6;
aion, steadily increased until 1t 'reac c6sd ~
:arly twelve ehillings, and then fsii;ntr y
81 ., to seven shil1fngs, and mp again to tx iMe M
ns ! hegs Mhere it no| stands, (saaa) have b,
oeeh W1'en anle m 10 md the rate prevailing in
.ched s25 600 600, but the last previous rate AZ
OWN In the tables examined was seven stil1. Ln
Is and sixpencc {sL65} per gallon. Frnm u. u
5 5 amount Of revenue the sum realized in 81
4 ~ from rate Of ten shillings per gaiion "a a.
- 5Sse 5Ste 70 70 ~ Goo and at the same th
makes distinction between spirits used ~
oeVeEaSs and spirits used for mechani- -.
ana manulacturing purposes. The latter -"
M 10y ta1ed; but under regulations estab- H. Il,
s, sea oy law is methy1ted or odorized il # #
arer aset mne9 enect9al!Y prevents it's use as u
patton to consumption Of spirits ia Eng ~ ~
! IS identical with that in the Unitsd r.
Les. LEI unaer Q system Of constantly m
'eas1ng iaIatlon, the revenue has been IL ~,
J .ssa se ana the consumption not Diminished, do
source Of the revenue By Increasing the ~, ~
!, as has been claimed By gentltmen de. ~
Eding reduction Of the pr6posed rafe r tte tae
seen statement showing the amount. ~: ~ y
le5 realIzed at retail from the sale Of tea
N Of whisky. NY friend from Illinois. tro, S
;.toseloy;J VINO represents a large dfstiu- alet
d,in e 1no~s nc that the usual price paid der
mpnted at five centsa drink, q ca1lon .of en,e eMe
:ky yields between SIX and seven dollars ~
pl.Ge Is now nearly dollar gallon at ,aa,
[eTTai.e-ccTtainiy large margin tor pro- his iss
:, ims fate Of sixty cents, therefore. ron, 1
E.: This of course caunot chanoe .tha !1t mnt
az =. the small retailers, as has been iueti hr :
further proof that thefe. III Is nd nove,tv - @ to q
ation in imposing q tar on tha stocs m i;aa ill.,
CITE M an net OF Parliament; passed in for :
!st, ! 4oto, now IN my band, which i'm
!. ore rate to take effect on the previous
4 February, and another rnte r., ha en Th
again from the 18th of ;1uIv ~ * tion
yeat. In the Last section Of TIC act Il Fasst
Special provision for the case of fina ":
acts, contracts for future delivery. rrs n@nol @
lg the tax 1n such case to be paf3 hv - Tc,.9 ~
nfcnaser. It reads as follows: B1oW,
cen 1nada T. condfacts en or agreements may Dave
sos 6r commodities on which iacreased or bel II
nM duties Of e1cisa are by this act granted Hutch
@ pneeo. which contracts end agreements may Kelley
intee and thereby, the several contractors uci +.
~ .ai afected; for remedy thereof, be t"p
.ed .e tnat cverJ person who shalt have made VILLA
/, ana 1s beleby authorized and empowered Il, Sic
ase Or auy such contract or agreement, 10 Van =
or ene1 az will be equivalent to he IN Villa
Or eommoditles respectively to the price IA:
ana sEal be entitled by yirtue Of thla acf Allen
~ "oo ~ sue ana recover the ZANE Accord Grown
Is the effect Of this increased duty Eidsid,
p1rits on the 1isti}}er If ron fail * Hafrfn