Los Angeles daily herald., 1889-02-16
INTERNAL REVENUE.
Important Changes Very
Likely to be Made.
TOBACCO NOT TO BE TAXED.
The Substitute for the COwles Bill
Favorably Reported by the
Committee.

Associated Press DISPATCHES to the HERALD
WASHINGTON, February 15.--By vote
of 8 to the House Committee on Ap-
propriations to-day resolved to report
fcvorably the substitute for the Cowles
Internal Revenue bill. The substitute
proposes the entire repeal of the tobacco
tax, and omits the Moonshine" sections
of the Cowles bill.
Later-It was learned later that the
vote on reporting the measure was 10 to
instead of 8 to 5, as at first reported.
Those in favor of the measure were:
Randall, Clements, Felix, Campbell, of
New York, Sayers, Cannon. Ryan, But
terworth, Long, McComas and Hender-
son. Those opposed to it were Forney,
Foran, Sayers and Rice. Forney says
he will report substitute bill, removing
the duty on manufactured tobacco and
snuff but not on cigars and cheroots.
Representative Sayers said he in
tended to prepare a minority report
for presentation. He said: "I am op-
posed to reducing the surplus by taking
| off the tax on cigars, cheroots and ciga-
rettes until we have first reduced the
customs duties on the necessaries OF life.
There appears to be some difference of
opinion as to the measure of privilege
which the Revenue bill will possess, and
this may, later, bring on conflict on the
floor of the House between the Ways
and Means and the Appropriations Com
mittees. 1t might be we'll to state the
position of the last National Committee
in the matter. While it does not con-
tend that any committee, other than
that of Ways and Means, is privileged to
report revenue bill at any time, it
holds that, under the rules, when bill
is once reported and placed on
the calendar, it will itself be
privileged, and that motion may, at
any time, be made to 60 into Committee
of the Whole to consider revenue bill.
To succeed in going at the tobacco bill,
it would be necessary for the House to
lay aside any Revenue bill preceding it
on the calendar and if the Ways and
Means Committee should anticipate the
report of the Committee on Appropria-
tions by reporting another tariff bill, this
might prove a serious, but not necessar-
| lily unsurmountable obstacle to the
accomplishment of the wishes of the
friends of the bill to repeal the tobacco
tax. The formal action of the Appropri-
atoms Committee upon thr Cowles bill
was to strike out sections l, 2, and 4
and substitute sections and of Ran
dall's tariff bill, introduced last
session, and also to strike out
sections g., 8, 10, II, II and 16 of
the Cowles bill. In the shape in which
it will be reported, the bill provides that,
alter July 1st next, all laws now in force
| whereby farmers and producers of to-
bacco are restricted in the sale and dis
position OF the same, and all laws relat-
ing to internal revenue taxes on manu-
factured tobacco, snuff, cigars, cheroots
and cigarettes, and the special taxes re-
quired by law to be paid by mann.
facturers Of, and dealers in, leaf tobacco.
retail dealers in manufactured tobacco
peddlers of tobacco, snuff and cigars
and manufacturers Of snuff and of cigars
Shall be repealed. 1t is provided also
that drawbacks equal to the tax shall be
paid on unbroken factory packages in
the hands of manufacturers and dealers
when the law takes effect. Redemption
at pro rata valuation of special tax
stamps is provided for.
The second section provides that all
internal revenue laws limiting, restricting
or regulating the manufacture, sale or
expectation of tobacco, snuff, cigars,
cheroots and cigarettes shall be repealed
on July 1st, next; but that no drawback
shall be allowed upon such articles en-
tered for export on or after that date. A
proviso declares that all laws nov in
force shall remain and have full force
and effect in respect to all offences COM
mitted, liabilities incurred, or rights ac-
cruing or accrued prior to the date when
the repeal of the taxes shall take effect.
Another section provides for the aboli-
tion of minimum punishments wherever
prescribed for violations of internal rev.
enue laws with leave for the court to i'm
pose any fine nr punishment within the
maximum.
1t is also provided that warrants for
arrests shall be returnable before the
competent judicial officer nearest to the
place of arrest, who shall have exclusive
authority to make the preliminary exam
ination, bail, discharge or commit the
prisoner Excluding Indian Territory.
The United States Courts are also given
authority to appoint commissioners
wherever necessary.
The remaining sections forbid the de-
struction or mutilation of seized distilline
apparatus, and authorize United States
Judges to make proper orders for the COM
fort OF persons whose life or health is en-
dangered by close confinement. Provi-
sion is finally made for the abolition of
all offices for the collection of reveues