The sun. [volume] (New York [N.Y.]) 1833-1916, 1876-01-18


reported from he WAYS and Means Committee
IN lsG5 tax ~ twenty cents per gallon was
recon mcnded on domestic spirits. deter
mined ef,it was made w the House Of Repre-
scntatives TO include Spirits already nanufac.
turcd. II WIS pointed out by the advocates Of
this amendment that the question OF Imposing
an excise Cutv on spirits had been sgttatCd for
onths, and the popular demand being strong
In tts vor, the production rad been vastly In
creased, ana immense quantities Of spirits were
held bV spcculdtOr-, In whose favor u would be
unjust To discriminate. The wbiskev lobby
gathered like vutures at washingtoD, and
thrODged tho corridors OF the Capitol. Con
gr., smcn ere NET It every turn g., ny TIE gents
The maj Nfi,y voted to tax only tho future pro-
duction of spirits 4 he principal arsuwent adj
vanced against the proposition To deal equitably
with the speculative aud Industrial Interests
was was that With an un9rgsni 5 revenue ser,
the tax " ON the wh'skey already mann.
featured. This was but the beginning;
and a. the war lasted and tho expenditures OF
the Government swc,led shrewd observers saw
that there must be further Increase OF taxation,
and they set about preparing to profit thereby
further increase Of the tax on domestic spirits
was agitMcd. The manufacturers made a feeble
show Of opposition, but secretly advocated the
measure. They knew very well that the burden
would have to DC horne by the consumers aud
not nv them. Months before tho Thirty ninth
Congress assembled the nreparaiions we 70 com
peted. Distilleries had multiplied In every
quarter, producing enormous quantities Of spir.
rs. The regulations Of the Internal Revenue
Bureau allowed goods TO be transported In bond,
and the spirits passed from one hand TO another,
nominslly under the ewes OF the revenue officers,
the holders were ready to place II upon the mar
ket. II was estimated by well-lnfnrmed people
that there were more than 20,UOO,OO gallons of
sliFits thus held In OOnd.
THAp. sTEvESs's MIL
On Jan. ~, 1854, rhad stevens reported from
the WAYS aud Means Committee A nj to In
crease tho internal revenue and for otner pur-
puees.' IL was read first and second time,
and made the spCcia order Tor the 18th. The bili
amended the act Of July l, ls,2, SO "a to provide
that IA a dition to the duties payable for H.
ccuses. there snail be collected, levied, and paid
on al spirits that NAV he distilled and sold, or re.
moved for consumption and sale, Of first proof,
the duty Of sixty cents on each and every GAL
lon" 10 give this act the semblance Of fair
ucss, It was provided TINT all spltits ON hand
for sale, or removed for consumption or sale,
upon wuich no duties have been pad or collect
cd, amt gJoH Uhioh no returns haze b,cn made,
VIII Their distilled prior to the date VI this act or
not. SHALL he subject to the rates u DUTY pro.
yided ny this act from and after the l2th day Of
January leot rue catch III thls provision was
IN the words which ! have it!licized. II the
Ois,tler had made his tri. montnlv return under
the regulations, the tax Was assessed. and the
goods, although m the hands OF the Spectators
"a iutd. were exempt under the proposed law,
notwithst .nding the tax h I'd not been paid.
one OF the mo. desperately contested nrhts
now eusued that WAS ever witnessed Ia the
House of Representatives. Fernando Wood Of
New York ted on by proposing an amendment
To the Till wnich would INCLUDE the spiiiis GA
hand as well a. those hereafter to be produced.
Who're the tax Ct twenty cents had tlreddy been
pad only forty cents yer gallon was to ue col
lerlcd, hui olh'tWiHc tie suiitts on hiri were
to &c treated tue same "a those manufactured
after the o. - OF tho act. lie declared that
sicculitut. h.d Teen ADVISED of what was ~ he
done, ana that millions ulOn millions OF gal
Ions we're heid IN anticiuauon OF this legi,la-
ton A. To" lowest estlnat- las raid. there
were 2J,U y.jvJ = liluns on hand under control Of
spectators. amt If forty cents yer ( Lon was
as-c.sel upon ttls stock, tho t;overnnicnt would
realize az once thefefrOm revenue 81 100000.
Wood amendment was supported by Pike of
VI me- Nasnuurns 81 Illinois, aud ,sson Of
Iowa. he former said that Wuen the Tax
oil of lSG was passed, the House IN Committee
~ the whole voted TO Include tue spirits on
Ia mt IA n4N..
favor ui the Proposition. subsequently when
tue OIL came W ior passage IA tho House this
feature WIS voted Gown, aud TWO reasons only
we're a-slgued Tor TINS course. One was the dit
nrulty of collection without an organized rcve-
n"e i1rcc' ana the otner VS. that me TAX "a
ui"soect'e would giye All the revenue the Gov
crnment wanted. Neither u tueso reasUne
wouid holl good now.
rANtNG THE STOCK ON HAND.
Mr.. haasuu OF Iowa CunOatted tie IDEA that
there WAS anything wrong IN the prOpOsitIn to
tax the stock on uani. The British Government,
he said. made distinction between sp.rits used
a. a beverage ana those employed In n'auufac-
turing purposes. The former were taxed aud
always t4xed the article on hand when " in
cre.sed the TAX. lie pointed out the injustice
OF ex"mtlits the spints In tue hands OF specl-
latois a. follows: large arcumuIited stock
Ia on hand. You add 10y this section Of the OH
an Increased tax o. forty cents per gallon upon
all irits TO he here I er manufactured, and
unul tnat accumulated stock Is exhausted you
smut up every dis.Iiery IA the land, because YOU
81 forty cents per gallon ptoht."
MIR. pix. Ia su-t tninl kassou's argument.
said that the stock on hand was equal to one
| year. consumption. and That wa being largely
Increased eNtis day. lOr ia vicw oil tue prubauie
| action Il Congress IN excepting the supply al
| duc-d. IL was teing added To 4 the rate II
| 1855 WO salons per day lie sustained these
! ceiV. fium dealers in Boston, and from the
| chief gram exporters Of Cmcaso.
ar Marhuurue SAID, " 10 my mind the propo-
.iuon Is very slmp g. II Is whether We sh II
| levy tui- tax m paroles who hold stocks Of the
aItleie. or Wuetuer letting them 20 Tree, pat tue
amount 81 the tax IN tteir pockets watch they
| viii collect out OF tine consumer. IL l. the few
speculators IN wniskey galust the great mass VI
stevens ie-ist,d Woods amend n ent, ana was
zealuu~ly supported hy = W joy Of Illinois, Nor
/ rill Of Vermont, aud aeuly all the leading Ks-
| publc ms. with toe exception OF the tu rec at
! read, quoled. LOveJoy, COMING from the dis
| lrict wnIcn then iacIuded Pekiu and ro0fia,
! tue CO.. ntTy' bad tue audacity u move to amend
the uiil 80 as To place tax u 81 yer gali ion on
ail spirits pruuuced after July |, l>1 and to tx
empt all ltOduced ~ 90 that date. MI. morrill,
| cOuteudcd .natl was unjust 20 tax the stock on
| hand, which he admitted was largely held by
spectators nut It Was Impossible 20 reach these
| men 10y legislation. lie harped GA tue corner
groceries and crossroads groggeries. ana asked
| II II VAS Irp. oset - send the revenue trcials
| To- ever .nOp aha through every cellar 70 mutt
| for the stoD Il On nand. Ii would he inEoss ible
| to collect the taA. ne cried. and this was the
whole burden Of bis Argument. stevens did no
de- IA to argue. He SIMPLY cracked his p rty
whip, ana demanded that the majority -huuld
the rebe. sympataizer from New York"
sTEvESs AsroNIsHED.
II I to he aWaZement his command was not
obcyed, anu GODS amendment was adopted
by vote OF - to "a. This contest had cons med
ten day, and she pil went to the mate on Ian.
o.. IL as Immediately referred To the Finance
| Committee wuere 1t remained until Feb, 2 In
tue mean time the Nniskey IiDR, now thorough
IS alarmed. conc ntrIted all iis strength on the
senlte The hiuEs o. the Ring H. those days
were tue trOsbNs OF Chicago ana Pike OF Cihcin-
| natl. There were millions az stake, ana tho
| loD.y -wlrmed about the Capitol. On the 2 Of
| February the Finance Committee reported the
| hill to the Senate, wlth WOODS amendment
stricken OF md an lthcr added, placing the tax
on spirits produced previous TO jug l. 1854, at 90
cents and increasing II after January, l,j, to 20
| cents. and again afier Jan. l. lhdd. to ~ cents,
! with the stock on hand each tine exempted.
| Ihe hill US amended pissed tho senate with 1T
! tie or no opposition, ana came back To the
! House Feb. D. Now was steNcns's opportunity.
| lie moved to sdr 1cud the rules and report the
| am Wi b the senate amendments. His OBJECT
| was To get it before the House without having
! 1t 20 to the Committee OF the Whole, aud by
| forcing the previous question rat on debate =
| wen g amendmenis, lie succeeded In having
the rules suspended and the Till reported, but
| Nit. Washburno Immediately moved to non
concur IN the senate amendments, which gave
| his side chance to debate and Offer amend
| ments.
| Stevens, finding that he WAS not TO have II all
! his own way, dcigned Tor the first Time TO give