The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1894-03-21

The provision In the income tax amend
ment relating 70 a tax on building and
loan associations which was exempted by
the House and stricken out when the SEN
ate subcommittee reported the bill, has been
restored, with the proviso that the tax
shall not be levied upon those institutions
who make no loans, except to Shareholders
for the purpose Of enabling them to build
homes
The following. which was not in either
the House bill or the bill as framed by the
senate subcommittee, il inserted: Every
person whose business II Is TO manufacture
tobacco or snum for himself or VINO en-
ploys others TO manufacture tobacco or
snuff, whether such manufacture be by cut
ting, pressing, grinding, crushing or. rub
bling OF any raw or leaf tobacco, or other
wise preparing raw or leaf tobacco, or
manufactured or partially manufactured to-
bacco or snuff, or the putting up for use or
consumption OF scraps, waste, cLPpings.
stems or deposits Of tobacco resulting from
any process Of handling tobacco, or by
the working or preparation OF leaf tobacco,
tobacco stems, scraps, clippings or waste,
by sitting, twisting, screening or any other
process, shall be regarded as a manu-
facturer OF tobacco. Every person shall
bacco whose business it is TO sell leaf to-
bacco in quantities less than the original
hogshead. case or bale; who sells di-
rectly not 10 consumers, or 10 persons
other than duly registered dealers in leaf
tobacco, or 10 duly registered dealers in
manufactured tobacco, snuff or cigars, or
to persons who purchase in original pack
ages for export; and all tobacco so sold
by such persons shall be regarded as man
tobacco shall be put up and prepared by
such manufacturer in such packages only
as the commissioner OF lnter1laI revenue
with the approval Of the Secretary OF the
Treasury, shall prescribe: Provided that
farmers and growers of tobacco who sell
leaf tobacco of their own growth and rails
ing shall not be regarded as manufacturers
Of tobacco; and so much Of Section 3244 Of
the Revised Statutes Of the United States
and acts amendatOy thereof as are in con-
fct with this act are hereby repealed.
The language Of the bill repeating the Nc
kinley law has been modified to a consid-
cradle extent. The House bill provided for
the repeal of 'all acts or parts of acts in
consistent herewith" The Senate s1lbcom-
mittee bill, when first reported, struck out
that language and named the Mckinley bill
by title and repealed 1t outright, as well
as all acts inconsistent with the present
RECIPROCITY TREATIES REPEALED.
The bill reported to-day provides espe-
cially for the repeal of Section of the
Mckinley act, the reciprocity section, and
inserts the following, abrogatlng the treat
les made under this section: 'All agree
ments or arrangements made or proclaimed
between the United States and foreign gov
ernments under the provisions of said sec
ton are hereby abrogated. of which the
President shall give such notice to the au-
thorities OF said foreign governments as
may be required by the terms of such
agreements or arrangements"
are repealed specifically. These sections
provide that the produce of the forests upon
the 81. John and st. Croix rivers, in Maine,
free of duty
The following section. which was inserted
by the subcommittee, has been eliminated
from the bill, the effect being to leave the
Hawaiian treaty in full force and effect:
That the President Of the United States
s sef mm9 Hnc T.; upon the passage Of this
Hawaiian Islands that the United States
intends 10 terminate the reaty of June 8,
1870, made between the United States and
his Majesty, the King of the Hawaiian ISL
ands. as provided in the fifth article OF said
treaty; and it is hereby further enacted
from the time of giving such notice, the
said treaty shall be terminated and its
provisions cease to be obligatory upon the
contracting parties thereto
The Following provision, which was in the
wilson bill and remained in the Senate sub
committee bill when first reported has been
stricken out. leaving the present law to
remain in force: THAT Section 1884 of the
Revised Statutes. amended SO as to read
is hereby authorized, except as otherwise
specially provided In this act upon produc-
ton OF satisfactory proof to him of the
actual injury or destruction, in whole or
in part, of any merchandise from any
cause whatsoever. while the same remained
in the custody of the officers of the customs
in any public or private warehouse under
bond, or I'm the appraisers stores undergo
ing appraisal In pursuance of law or reg
Whlle IN transportation under bond from
the port OF entry to any other port in the
o GRited states ties or while in the custody of
ofncerS or the customs and not in bond or
while within the limits of any port of entry
ana before the same have been landed I'M,
DER the supervision of the officers of the
customs, TO abate refund, as the case
may be, out of any moneys in the treasury
not otherwise appropriated, the amount of
and likewise to cancel any warehouse bond
or bonds, or enter satisfaction thereon, In
whole or in part, as the case may be-"
ADMINISTRATIVE SECTIONS.
When the bill was first reported by the
Senate subcommittee great many changes
were made in the wording of the administra-
tive portion of the Wilson bill. Some addi-
tional changes have been made since then.
In Section the House bill provided that in
levying duty upon two articles of similar
material quality and texture, upon mixed
articles, the highest rate of duty charge
able under this act should be levied. The
Senate committee struck out highest and
inserted lowest" This has been changed
back again and is now the same as it was
In Section 5. relating to the delivery of
imported packages to the importer, 1t is
provided that such delivery shall not be made
and the words except under such regula-
tions as the Secretary of the Treasury may
prescribe are stricken out.
In Section p the subcommittee struck out
OF the Wilson bill the following: And pro-
vided, further. that the drawback on any
article allowed under existing law shall be
continued at the rate herein provided" This
is restored in the new bill. The following
in the same section OF the Wilson BILL which
was not disturbed by the Senate subcom-
m1ttee, Is now stricken out from the revised
bill: Provided, further, that a drawback
shall be allowed equal to the duty paid, less
per centum. on any imported bagging made
of Jute butts which shall have been used
cluSiVely as outside covering for lint cotton
when exported the rate and amount of such
drawback to be ascertained under such reg
ulations as the Secretary of the Treasury
may prescribe"
In Section %. providing for an additional
son bill provided that inspectors should levy
| an additional duty equal to the amount of
| lawful duty on the article. that is to say
| the duty on the merchandise in question
| shall be doubled up on the amount added by
| the 'appraising officer" This has been
| provides that an additional duty of Il per
| cent. of the total appraised value for each
per cent that such appraised value eX-
ceeds the value declared in the entry" This,
| the new bill further provides, shall only ap-
| ply TO the article undervalued land shall
not exceed 40 per cent OF the appraised
value of such articles"
The law in relation TO the appointment of
appraisers is left as at present, the full
committee deciding not 10 accept the Will
son bill cnanges
y new provision has been added to the bill
| TO goods. shall mean actual market value
| or wholesale price"
Section a of the bill is stricken out 1t
| provided that mo allowance for damage TO
| goods imported shall hereafter be made"