New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1866-03-13


prise that none of the Committee should have been
present at the presentation.
To the Associated Press
WASHINGTON, Monday March Il, 1866.
THE TARIFF.
Representative Morrill, in reporting adversely
to-day on a resolution proposing temporarily TO increase
the duty on imports fifty per cent said that II was we
intention Of the Committee on ways and Means 10 take
up the subject Of the tar OF an early day hence ~
was e1pedent 20 take action the resolution IN ad-
vance Of this fact.
INPoRTANT SUPREME COURT DECISIONS.
The United States Supreme Court to-day de-
cided the case of the Bank for Savings In the City or
New. York against Maunsen Il. Fiold. This case was
before the Court upon o conflict OF decision nom me
Circuit Court for the Southern District OF New York
The main question presented was as 10 the liability OF
the plaintiff pay monthly duty Of l2ith of one per
ent upon the money received and invested OF loaned
by 1t upon deposits with person o corporation en-
gagged IN the business OF banking under the llh sec
ton Of the Internal Revenue Act OF Jan a. leOi' as
amended BY the Act Of March D. leo.
The action was brought IN the supreme Court OF
New.York to restrain the collection of s'os assessed
by the Commissioner OF Interval Revenue upon an o.
innate hy the assessor for Of report BY the PLAIN
tiff as a tax upon the average amount OF moneys ort
mon loan or inserted for individuals by the plaintiff IN
pirsuance OF lis charter during tho months OF April
MAY jane July and August. 1863 Associate Sustes
Clifford delivered the opinion of the Court offering the
third, fourth. and eth points, namely That The
bank is liable 10 pay the duty, that The
loans received and Invested are deposits within tie
meaning Of the act OF Congress. and ina the moneys
received on deposit In month md invested In
the manner stated during The same month are deposits
within the meaning Of the Of Congress az 10
render tho plaintiff liable pay the tax thereon for the
same month The Court dii not decide the first and
second points 70 wAetA0r the Circuit Court could
restrain the collection Of the tax and penalties By IN.
junction could properly issue IN The case Associate
the latter saving he did not understand THIS bank To
be within the meaning Of the statutes II was nero
AGENT for the purpose Of receiving small for poor
a. and 4UI
investing them in United States or State bonds or
stocks FOR the benefit Of the depositors with Tho ap
proyal Of the institution. Associate Judge field did
The supreme Court through ChiefJuftice Chase.
also decided the of Edward Hlgh claimant OF tho
steamer Bermuda her tackle. apparel cic against the
United States appeal from the District Court Of the
United States for the Eastern District OF Pennsylvania
The Bermuda captured IN April l-o2. by the
United States steamer Mercedia. AZ The time OF the
lure she was about seven miles from Abaco Ligbt.
House and violating. or attempting or intending
10 violate the blockade OF port or ports within the al
Joining States in rebellion. 1t was sIeged that the
i,ermnda had on board articles contraband Of
The plaintiff said the steamer had no destination either
for herself cargo when she leit Liverpool or hter
ward excepting for Bermuda in the first instance ana
aerward for Nassau and not on account OF any per
sons resident In the nsurectonary States That there
fore she was engaged IN lawful commercial enter
The Sunreme Court affirmed the decision Of the Court
below condemning the vessel and cargo. The facts
show ed that the vessel II not the enemys properly
least under the control anu direction oi tue
house Of John Frazer a Company OF Charleston.
South Carons and that the cargo destined Tor the
use of the enemy IL was manifest she had an ihten
ton TO run the blockade and on the ground OF ocng
the enemys property and intention Of runnig the block
The Court did not decide the point to whether the
vessel was in neutral waters when she was captured
TERMS OF ADMISSION.
Representative McClurg proposes to intro
Once Joint resolution providing that either OF the
states Of Virginia, Tennessee North Carolina Geor'
gis, Florida Alabama louisiana mississippi Ar Kan
or Texas shall be entitled to representation In Con.
gress and 10 resume complete practical relations with
the United States whenever tho said States ther
legislatures by conventions shall formally adop' inc
folorinp irrcpcalable fundamental conditions, VIZ
r,,,t That eli constitutional provisions laws statutes scts
and regulations heretofore In force OF hed
d in m, said State whereby wherever inequality OF
Evil or nocaI rights immunes among the inhabitants oil
said States recognized authorized OF mantaned oy reason
slavery or involuntary srvtude be declared absolutely null
"a vod that shall be forever unlawful to mske orda or
sna IN the said State any Sub constitutional provision.
law statute ordinance rule or regulation OF TO enforce OF
R1.IsS That no payment shall b. demanded by the
..d State any part thereof Of the United States. nor Dc
S, Tor or on account the emancipation Of slave
slave. for o. on account my United s. and that .d
state shall faithfully and punetusy contribute M ia share
toward psyhn ~. ihs ssD of the United ste
Third That the following described persons having .sssn
ldny mart In the Rebellion shall DO excluded nom the
~, W .na1sss on from holding Office Whoever, citizen
F e, m.mber Of the Legislature convention Of State
fy ,isnsd or advocated th- Of ordinance
10 whoever sought held ONCE Of the so
ma Government, other than merely nnisteha
be grade of cspiain whoever has voluntarily loaned
o. donated any money property to the said pretended ov
or invested Ia iis bonds whoever. while an oicer
United state, has aided COMPELLED OF sncourasea any
" rom or war against the United States, or eft the
1907 ~ he limited states take part IN the Rebellion
The second section provides that the provision o. .lls
b ad States for and by its Legislature, OF by Con
senOn shall bya solemn act or ordnance aeo can
H,,ions therein prescribed; which conditions shall pe
~ I'D act or ordinance declared forever irrepeaiable
under any circumstances whatever:
Mr. McCLuRG proposes TO refer the above TO the Com
rnittee on Reconstruction .
| MESSAGE FROM THE PRESlDENT-THH PAoifiO
| ROAD.
message from the President, communicated
% The senate to day ncosed memorial OF tho Legs
latare of Colorado with letter rom Gov Cuinnnxa,
| rsxiny an amendment TO the charter Of the racine
arosd 10 secure iis location on the Smoky ll route
via Fort Riley Denver and Salt Lake. IL represents
that this route is 200 miles shorter with present pop