Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-06-28
Hills Motion to Strike it From the
Bill Defeated.
ONLY THREE DEMOCRATS VOTED FOR IT
His Severe Araignment Of this
Feature of the Measure.
NEW MEXICO AND STATEHOOD


the purpose OF some OF the republicans TO
use the joint resolution passed by the House
yesterday to continue for thirty Gays after
June 30 the appropriations Of the present
fiscal year to blockade the tariff bill Toe
resolution must be passed before July i,
when all annual appropriations cease. AZ
soon as the Senate met at 20 o'clocx, Mr..
Hoar made the point OF no quorum and az
there were only seven Senators present
twenty-five minutes were spent awaiting
the appearance OF a SUFFICIENT number TO
allow business TO proceed. Mr. Cockrell.
chairman Of the appropriations committee
then renewed his motion OF last Tight to
rerer the resolution TO his committee Mr.
Hoar superseded this motion with one thar
took precedence moving 20 refer. with in
st-uctions. TO report back as an amend
ment the sundry civil appropria tion hiIi =.
IL passed the House
Mr. Hoar's Position.
Mr.. Hoar then .ook the floor and con-
sumed The remainder Of the morning hour
Until 1890. He protested against keeping
the tarir bill before the Senate TO the ex-
ciusion OF all other legislation. and said
that when the majority asked the minority
70 continue existing appropriations in order
20 press Dill tliat the min nori.y believe in
furious they asked too much
There were six approximation hills her,-,
tne senate, and he would ask them 10 ~,
taken up. one after another until disposei
OF. When the hour Of 1870 arrived the
question OF the disposal OF the RESOLUTION
gave way 10 the tariff bill.
Mr.. Hilrs Amendment.
The pending amendment was that OF
Mr. Hill, to limit the time to the period b.
tween March and August 1 OF each year
when the books of corporations should b
open to inspection.
MT Chandler moved TO amend the amend
ment SO as to add the words and then
l Cnited States court"
Mr. Teller Coli. appealed to the finance
COMMITTEES TO strike out the whole of Sec
tion o. providing for the Inspection Of the
vision TO be framed by the conference COM
mittee. He admitted that some such pro-
VISION was necessary 10 insure the collec-
tion OF the income tax. but insisted tha. IL
should be made as inoffensive Is possible
This was not a tri1ing question He CNr.
TELLER favored the II come tax but he did
not want IL made odious by sucA a pro-
vision as section ee To force individuals
revenue agent was a palpable and plain
violation OF the spirit 6f the Constttut,on.
which insured the citizens against unree-
sonable search. II was equivalent 10 rro-
ceeding under a general warrant. The
United States had the right unquestion-
ably, 10 compel corporations 70 keep books
ana allow access TO them. but corporations
should not be required to keep open their
books every day for the IDLE curiosity of
treasury agents. or. worse. for purposes of
speculation. AT most. the books ought to
oe Kept open but once year. when the re-
turns are TO be made. Even then the books
should not be open except when the coliec-
tor makes affidavit alleging fraud The
collector could then go into the court and
Gomrei the production OF the books. Mr..
Teller said he was not prepared TO say how
the provision should be modified, but al
though he wanted to vote for an income
tax he old not want and would not vote
Tor the odious provision as Il stood
Mr.. Manderson CNeb) opposed the entire
section. saying that II could not be read
without wonder as TO how Il came to be In
the bill II was a dangerous step In the
Mr.. Allison Qa-) and Mr.. Chandler On.
HD also appea'e to Mr. Vest 70 strike out
the entire section.
Mr. Vest Declfnes TO strike oar.
Mr.. Vest replied that he could not consent
to striking out all Of the section which had
come to the Senate from the House ana
which had the approval OF the Treasury De-
partment At the same time he recognised
the force Of what Mr.. Teller had said. The
rhetoric and clap-trap used in denunciation
OF the section. he thought was out OF place
This was an excise provision. and not more
harsh than other excise provisions. He Of
the section. after providing for the keeping
OF books in lieu OF the provision making
these books open 20 the inspection OF any
internal revenue cfacer or agent at an rea-
sonable times. the following:
And whenever a collector or deputy COLI
lector of the district in which any cor,.ora-
ton, company or association n assemble
shall believe that a true and correct return
OF the income OF sdch corporatf1a, company
or association has not been made he shall
make an affidavit OF such belief and OF the
grounds on which IL is founded and nle the
same with the commissioner of internal
revenue. and II said commissioner ehall on
examination, conclude there is good ground
for such belief he shall issue q request In
writing TO such corporation, company or
association TO permit such inspection 60 be
made: and II denied then the collector shall
make. from such Information a. he can OBJ
tain, an estimate OF the amount OF such In
come and then add 50 per cent thereto.
which assessment shall be the lawful assese-
ment OF such income"
Mr.. Hill On. YD doubted the legality OF the
whole proceeding provided for In section g.
and thought that not only section 90. but
the preceding one providing for the return
to collectors. should be stricken out
Mr.. Hill referred to the Tilaen case, In
which Mr.. Tilden had refused TO make Q
return OF his income.
Does not the law Of New York compel
answer under oath?" asked Mr.. Vest.
There is no such law" replied Mr.. HILL
u Mess a man claims a reduction he 10
not compelled 70 answer"
Mr.. Chandler's amendment 20 Mr.. Hills
amendment was laid on the table 32-i1.
Mr.. Hilrs amendment was also lost The
vote recurring upon Mr.. Vests substitute
amendment for the latter part OF section
60. It was agreed 10 without division.
Hilrs Amendments Lost.
Mr.. Hill then moved to strike out the en-
tire section. He agreed. he said. that the
adoption OF the amendment made the Sec
ton less odious. but 10 compel a corpora
ton in an adverse proceeding to produces
its books. and IL upon refusal. to add 80
per cent to the tax, which had nothing to
do with refusal, he thought wholly wrong.
II was confusing the remedies In his opin-
ion. Mr.. Hills motion was lost. le-24. Mr..
Hill by unanimous consent moved 10 20
back TO section IS and strike out the worde
by the examination OF such person" in
connection with making up the income
lists. The provision for the examination of
books or accounts" had been stricken
out. why allow this to remain asked MIR.
HILL
Mr.. Hilrs motion was lost. This COM
pleted the income tax provisions OF the
bill and the other internal revenue sections
were proceeded with. Section 81 empower
ing the Secretary Of the Treasury TO re-
lease from all forfeitures and penalties
imposed by this act as he might deem fit
was on motion Of Mr.. Vest. stricken out
Mr.. Hfil's Last Move.