Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1894-06-28
FIFTY THIRD CONGRESS-.
WASHINGTON. June IS


was laid before the Senate.
1lr. Cockrell, chairman of the COM
mittee on appropriations, moved that
it be referred to that committee.
Mr.. Hoar gave notice that when re-
ported back he would move to amend
it by substituting for it the sundry civil
appropriation bill for the current year.
There was no reason, he said, why tie
majority should discontinue all the
ordinary methods of making appro-
prialions for the support of the govern
ment in order that it might pass tariff
bill which the minority supposed to be
contrary to the opinion and desire Of
the country ard contrary to its true
interest.
Mr.. Hoar was still speaking when, at
1920 A. M, the vice-president interrupt
ed him and laid before the Senate the
tariff bill.
The motion to refer the joint resolu
ton for the continuance of the appro-
priations went over, therefore, without
action.
The pending question when the SEN
ate adjourned yesterday was the sec
ton which requires business corpora
tons to keep accurate books Of accounts
which shall be, at all reasonable times,
open to the inspection of internal
revenue officers. An amendment had
been offered to it by Mr. Hill so as to
make it read Reasonable hours be-
tween March 1st and August 1st in each
case" and Mr.. Chandler moved to add
to Mr.. HIPS amendment the words
"On due order of some Judge of a
United States court
Mr.. Teller said that the section was
certainly Objectionable and ought to be
reformed, or withdrawn entirely. He
was in favor of an income tax; but such
a tax ought not to be made
odious to every lover of liberty
If the finance committee were so desir-
Gus to have things just as they wanted
them, it would have to take the conse-
quences.
Mr.. Henderson said lie was not in
favor of an income tax, either on indi-
viduals or corporations and he would
cndeavor to make the income provisions
of the bill as Objectionable as possible,
in the hope that the Senate would ulti-
mately strike out all the provisions re-
lating to the income tax.
Mr.. Allison appealed to Mr.. Vest to
adopt Mr.. Teler's suggestion and with
draw the section entirely.
And Mr.. Chandler also appealed TO
Mr. Vest to "abate somewhat his obsti-
n4cy and allow the section to 90 out. y
Mr.. Vest, in charge of this part of the
bill, said that he could not assent to
the request that the whole section be
struck out. But he had no pride of
opinion about it. He was not its au-
thor. 1t had come in the bill from the
House of Representatives. It had been
approved by the treasury department,
and it was thought necessary and
proper by the commissioner of internal
revenue. At the same time he appre
GATED the force of Mr.. Teller's remarks
in regard to the seeming harshness Of
its provisions; but he paid no attention
to the rhapsodies INDUCED in by some
senators as to the palladium Of the con-
stitution.
SIN other words" Mr.. Hill suggest
ed, "you admit the legal points, but
deny the appropriateness of the rhet-
oric."
Il do not allow the Senator from
New York." Mr.. Vest rctorted, "to
make any part Of my speech for me. |
simply desire to say that the provision
in this section is not so harsh as many
other provisions which have not elicit
ed any protests. When we submit to
having women examined by custom
house officers, and made to take off
! their clothing, we should not be so ex-
Iemely critical in an enactment rs to
examining the books ola business corpo-
ration. However, the Senator from
Mississippi (Mr. George has prepared
an amendment which | have modified
somewhat, and which ] submit to the
Senate as substitute, in the hope that
il NAV terminate this debate"
Mr.. Vest offered the amendment. 1t
strikes out the clause requiring the
books to be open for inspection and
substitutes for it clause that when a
collector shall believe that q true and
accurate return of the income of 4 cor
poration has not been made he shall
make an affidavit of said belief and of
the grounds on which it is founded and
shall file it with the commissioner of
internal revenue, who shall issue re-
quest in writing to the corporation to
allow an examination to be made. In
case of refusal of the corporation, the
collector shall make an estimate, from
the information in his possession, and
shall add fifty per cent. thereto, and