The herald., 1894-03-09

vanced than pig. and less finished than
bars, 25 per cent? WilRon bill, 22ls
Bar or round iron. 28 per cent. Wilson
bill, %. Beams. girders, joists, ETC.. 30
per cent; Wilson bill, so. Plate'steel.
except cav plates not thinner than No.
10. wire gauge, 30 per cent; Wilson bill,
20. Iron or steel iorginga, so per cent ;
Wilson bill, 25. Hoop, band or scroll
iron CT steel, 30 per cent; Wilson bill,
rs. Iron or steel railway bars, 221a per
cent; Wilson bill. 20.
The woolen schedule shows few
changes. These are about per cent
reduction.
There is no change in the cotton,
lunber. or lead products schedules.
The date for the going into effect OF
the bill is changed from June 1st to June
S0th.
In the internal revenue section is a
new provision directing the president to
Immediately notify the Hawaiian gov
ernment that the United States will ter
inmate in IL months the treaty with
Hawaii made in 1875.
There is no change in the imported
tobacco schedule.
The proviso that the reduction as to
iron or steel sheets thinner than No. %,
wire gauge, shAll take effect October lst.
il stricken out; also the like proviso as
20 tin plates and hogger's tin.
Boiler or other tubes, pipes or hues
are made dutiable at 20 per cent; Will
SON bill, 25. Same figures on cast iron
pipe.
Shears and scissors, 45 per cent.
Wood screws, 80 per cent; Wilson
bill, 35.
Pens, except gold, so per cent; Wilson
bill, So.
Miscellaneous metalarticles not other
wise provided for, so per cent; Wilson
bill, %.
The internal revenEe section makes
many verbal but few essential changes
in the income tax. It makes a tax of 2
cents a pack on playing cards, similar to
the Wilson bill.
1t taxes all tobacco, cigars and ciga-
rettes, weighing over three pounds per
thousand, 81; those wrapped in tobacco,
30 cents.
sheen, camel, goat, alpaca and other
wooIs and hair, in the form of rowing or
tops, are taxed the uniform rate Of
% per cent.
WooIen or worsted yarns, 80 per cent.
Woolen or worsted cloths and knit fab
rics not otherwise provided for, 35 per
cent: Wilson bill, 40. Blankets, hats
and underwear, worth more than 80
cents a pound, 80 per cent. Women's
snd children's q dress goods, coat liniDgs,
etc, So per cent. Ready made clothing,
plushes, ETC., 10 per cant; Wilson bill,
45. Webbing, brRids, gimps, tringes,
suapenders, dress trimmings, laces, en-
broideries, buttons and tassels of wool.
50 per cent; Wilson bill, 40.
The provision in the Wilson bill for
an annual reduction in duties in the
wooden schedule, is stricken out.
Plain brick is increased from 20 to 25
per cent. U.ndecorated china and por-
celsin crockqry is increased from 80 to
40 per cent; decorated, from 40 to As.
Plain, green, pressed, flint and lime
glass ware, including bottles, demijohns,
from 80 to 40 per cent. Cut, engraved
and decorated glass, except looking
glaes, from 35 to 40 per cent. Unpol-
ished cylinder, crown and common win
dow glass, not exceeding 16x24 inches,
Ia cents pound; Wilson bill, cent /;
not over 24xS0. Ia cents; Wilson bill,
116 cents; 24x36, l11a cents; Wilson bill,
lsS cents; all sbove that, ia cents; /;
Wilson bill, IL cents.
Grindstones are changed from $1.75
per ton to 10 per cent ad valorem.
Roofing states are increased from 10 to
20 per cent.
Burlaps. Is per cent; grain bags of
burlaps. 221a; Wilson bill, 20. Nets,
webs. seines. S5; Wilson bill, 80.
Oilcloth for floors, including linoleum,
cork carpets and all other oilcloths, ex-
cept of silk and waterproof cloth, not
specially provided for, of value OF 25
cents or less per square yard, % per
cent; above that price, So; Wilson bill,
80.
Collars, cuffs and shirts, 45 per cent
Wilson bill, 35.
Soleleathsr, 10 per cent; Wilson
bill, 8; calf skins, tanned or dressed,
dressed upper leather, Japanned leather.
patent leather, chamois and other skins
not otherwise enumerated, 20 per cent +;
Wilson bill, IS; bookbindeTs' cali skins,
kangaroo, sheep and goat, finished, 20 F;
Wilson bill, 10; tan leather. 20; Wilson
bill, %.
The income tax retains the rate OF 2
per cent on incomes over $4,000, as in
the Wilson bill, but broadens the classes
of incomes by adding the words, from
any source whatever" the tax to apply
to "every citizen of the United States
and every person residing therein"
The senate bill makes collectors of in.
ternal revenue the officers in charge of
the collection of income taxes, instead
of deputy collectors, as provided in the
Wilson bill.
The right of appeal against the impo-
sition of unjust taxes is retained. but a
final decision rests with the commits
sioner of internal revenue, and not with
the secretary OF the treasury, as in the
house bill.
The following few exceptions to the
tax are inserted: Provided, that divi
dends or interest accruing to states,
counties or municipalities, and diVi-
dends, interest or annuities accruing &c
corporations or associations or orgsni.
cations conducted solely for charita BILE
religious or educational purposes, or tc
any trustees or other judiciary on
atocks, shares, funds or securities held
solely for charitable, religious or educa.
tienal purposes, or salaries due state,
county, or municipal officers shall not
be subject to such tax or deduction"
In taxing the salaries OF employ ees o.
corporations, the house bill makes il
the duty of the corporation to pay the
tax of each employee and then deduct
it from his salary. The senate bill re-
lieves corporations from becoming tax
payers for employees, and compels the