The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1883-03-23

(Revised Statutes of the United States). The
act does not employ the usual words of ap-
preparation acts, nor is there any equivalent
language, nor any which, by any fair con-
struction, shows that Congress therein in
tended to give authority to make any pay
ment in money. The act does provide that
such rebate to manufacturers may be paid
i'll stamps, but this does not extend to deal
ers, and it shows that the attention of Con-
gress was called to the subject of payment of
rebate; but there is no equivalent provision
for any payment in money, from all which
the inference arises that none was intended
to be provided in this act. The con-
stitution (article 1, section 8, clause y
provides that no money shall
be drawn from the treasury but in
consequence of an appropriation made by
law. The purpose of this was to reserve to
Congress control of the public money A
statute should not be construed making
an appropriation unless its language is sufi-
ciently explicit to clearly justify it. An ap-
preparation cannot arise from inference with
out very clear and explicit terms requiring
it. 1t cannot be presumed thet Congress has
devoted any portion of the money in the
treasury to specific purpose unless stat
ute has said so in express terms or by clear
inference. The statute now under consdera-
tion was designed, as its title says, to reduce
internal revenue taxation, and in doing this
it was deemed just to provide for the rebate
therein mentioned In order to ascertain
the amount of rebate which would become
due to each claimant, it was deemed
necessary to give authority to the commits
sion of internal revenue, with the approval
OF the Secretary of the Treasury; to adopt
rules and regulations, and to prescribe
FORMS and to furnish blanks to enable claim
ants to make proof of claims for rebate Thus,
section of the act has three objects-1, to
reduce taxation; 2, to give "a right to rebate
in certain cases defined, and g. to authorize
regulation, forms and blanks to carry the
section into effect. This section, therefore
finds ample scope and object in declaring
these purposes, as it does in express terms,
without gi wing it a construction, or making
an appropriation by inference when none is
declared in terms. This section deals in
express provisions not in inferences.
1t was passed on the Sd of March, only one
day preceding the final adjournment of Con-
gress. 1t is a matter of history that it's pas
sage was doubtful until the last action of
Congress in relation to it, 1t was then too
late to make an appropriation, either by
separate appropriation act or by any of the
regular appropriation acts. Congress had no
definite data on which to fix any specific sum.
An indefinite sum might have been appro-
priated, but it was not May have supposed
the amount of claims for rebate could not
readily be ascertained for payment before
TIE next session of Congress, and that TO pay
only portion in advance of q general
adjustment of claims was not desirable. This
| statute does not make the appropriation of
money to be paid from the treasury. There
is no other statute which makes an appro-
priation of money applicable to payment Of
claims for rebate under this statute.
"WM LAWRENCE
"First Comptroller of the Treasury"
For the fiscal year ending April 80, 1888,
the special tax year, the total number of
manufacturers and dealers in smoking and
cheroots and cigarettes, as estimated at the
Internal Revenue Bureau, is 435, 800: of these
of cigars, and 900 manufacturers OF tobacco
aid snuff.