The evening world., 1894-03-20
per cent. in the Senate subcommittee

bill.
Cross cut saws. mill pit and drag saws,
Il per cent. ad valorem, instead of -
per cent. he Wilson hill rate.
Aluminium in crude form, IL per cent.
al valorem, instead of Is per cent. the
Wilson bill rate.
The lead and lea ! ore duties are left
unchanged from the ena sub-Com-
mittee rates as are the iron ore and
G. al duties.
stead of 20 per cent, the Wilson rate.
Castor beans are restored to the Will
son rate of . cents per bushei.
The following paragraph in the Wilson
bill Is struck out entirely:
Cans or packages. made of tin or other metal.
containing shell FISH. admitted free of duty, not
exceeding one quart in cdatents shall be sub
pa kages, and when exceeding one quart shall
i- subject to an additional duty Of 4 cents. per
tionsl part thereof.
Collars and cuffs increased from 40
per cent. in Subcommittee bill to 30
per cent. in new bill. Wilson bill 50 per
cent.
Shirts and all other articles Of every
description, not especially provided for,
composed wholly or in part of linen, are
OF rs per cent. the Wilson bill rate.
Playing cards ere restored to the Will
son rate of 10 cents per pack. instead of
two cents per pack. as fixed by the Sen
On pipes. pipe bowls and all smokers
articles not specially provided for, includ-
ing cigarette books. cigarette book Gov
ers. pouches for smoking or chewing to-
bacco and cigarette paper in all forms;
the Wilson bill rate of 80 per cent; ad
valorem Is restored. the Senate
valorem, and the remainder OF this para,
graph Is made to read as follows: And
pipe bowls of clay, 10 per cent. ad
valorem."
The provision of the senate Sub-Com.
mlttee bill for a duty of 20 per cent
ad valorem an bananas and p!neapples
The following articles are restored tc
the free list: Cocosnuts and horn strips
and horn tips.
In the internal revenue schedule the
SG%R'' the s ssnass. s SHs one Rtse'sIiG n.
serted taxing cigars and cigarettes
weighing, more than three pounds s. per
thGusand' and ciga ben tnrd IN nd Papei
u per thousand, and wrapped in TO-
bacco so cents per thousand, thus leav'
ing the taxes on these articles un'
changed from the present law.
The provision In the income, taS
amendment relating. to a tax on build
ing and loan associations (Which were
when the Senate Subcommittee re
ported the bill, has been restored
with the proviso that the tax shall not
be levied p those institutions which
make no loans except to shareholders
for the purpose of enabling them tt
build homes.
/ The following. which was not In eithel
the House bill or the bill as framed by
the Senate subcommittee, Is Inserted:
Every person whose business It is to manufac
ture tobacco or snun for himself. or who EN-
ploys others to manufacture tobacco or snun
whether such manufacture he by cutting. pressing
grinding. crushing or rubbing OF any raw or lea
tobacco. or otherwise preparing raw or leaf to
bacco. or manufactured or partially manufactures
tobacco or snun, or the putting, up for use or con
SUMPTION OF scraps. waste. clippings. stems o
deposits Of tobacco resulting from any process o
handling tobacco. or by the working or prepare
lion az leaf tobacco, tobacco stems. scraps, clip
pings or waste. by sitting. twisting. screehin'
or any other process. shall be regarded as
manufacturer Of tobacco.
Every person shall also be regarded as a manu-
f.c,ursr 81 tobarr whose business II is 10 sci
leaf tobacco in quantities less than the origina
tngshead. case or bale. 1r who sells directly I
consumers or to persons other than duly reglSlere
dealers in leaf tobacco, or 10 dulS reglstere'
dealers in manufactured tobacco, tnun or cigars
or to persons who purchase in Original parAa6e
for export and all tobacco so sold by such perso
shall be regarded as manufactured tobacco, an
guch manufactured tobacco shall be put up an
prepared by such manufacturer in such package
only as the Commissioned OF Internal Revenue
with the approval OF the Secretary OF the treas
ury, shall prescribe: provided. that farmers an
growers Of tobacco who sell lear tobacco OF incl
SNn growth and raising shall not be regar9e
as manufacturers Of tobacco; and so murh q
section 3,?4i OF the Revised 2tatutos OF the mite
States and acts amendatory thereof as are In con
nict with this act are hereby repealed.