Year: 1866

His constituents and the entire West are
under obligations to our able Representative
in Congress. the Hon. JAMES f. Wilson, for
his movement in favor Of small manufactures
aud the good word he spoke for that class
here in the West who are constantly strug-
Cling at great disadvantage against the over
grown establishments Of the East. and of
foreign countries.


Mr.. Wilson, of Iowa. move the follow
ing amendments


That section ninety three be amended
BY striking out all after the enaeting clause,
aud inserting, in lieu thereof, the following:
that all goods, wares, and merchandise, or
articles manufactured or made except refined
petroleum, refined coal oil, gold and silver,
spirituous and malt liquors. manufactured
tobacco snuff, and cigars, by any person or
firm where the product shall not exceed the
rate of 81 1000 per annum, and shall be made
or produced by the labor of said firm or per-
son, or by his or their family, shall be, and
are hereby, exempt from tax. Where the
product shall exceed such rate, and not ex
ceed the rate of $4,000, the tax shall be
levied assessed aud collected only upon the
excess above the rate of $1,000 per annum J;
and in all other cases the whole annual pro
duct, including any business or transaction
where one party has been furnished with ma
terials or any part thereof, and employed by
another party TO manufacture, make. or finish
the goods, wares, and merchandise, or articles
paying or promising to pay therefor, and to
whom the same are returned when so made
and finished, shall be assessed, and the tax
paid thereon by the produceror manufacturer:
Prortded, That when ever q producer or
manufacturer shall use or consume, or shall
remove Tor consumption or use, any articles,
goods. wares or merchandise. which, if re-
moved for sale, would be liable to taxation,
he shall be assessed upon the salable value of
the articles, goods, wares, or merchandise SO
used or so removed for consumption or use.


Mr. Chairman | offer this amendment in
the interest of the small manufacturers and
the mechanics of the country. / offer it as O
protection to that class of labor which fights
its own battle with little aid from machinery
1t affects mainly the hand workers of the ma
tion who depend more on their toll than they
do upon capital for the profits which year s
business may secure to them. Its effects will
be exhausted principally in shielding such as
earn their bread by the swea. of their brows
from unnecessary taxation; and this is the
sole object Of the amendment.


The only change which this amendment
makes in the present law is to exempt from
the manufacturer tax $1,000 worth of the
proauets OF all manufacturers whose annual
productions do not exceed $4,000 in value.
20 Just proposition as this ought not to re-
quire much discussion to win for it the ap-
proyal OF every member of the committee.


1t will be remembered that the law defines
manufacturer to be-


ANY person, firm, or corporation who
shall manufacture by hand or machinery snv
goods, wares, or merchandise, exceeding an.
nually the sum of 81 900, or shall be engaged
in the manufacture or preparation for sale of
any articles or compounds, or shall put up
for sale in packages with his own name or
trade mark thereon any articles or compound,
shall be regarded as a manufacturer.


This definition embraces almost every me-
chamc in the whole country, for there are
very few whose productions do not annually
exceed $1,000 in value, when both labor and
materials are included in the computation.
The profit to the mechanic, including the
value ot his own labor, often proves to be an
insignificant part of the 81 900 Of aggregate
valuation placed upon his productions and
to him tax OF five per cent upon the total
result is grievously burdensome. All such
taxation is opposed by every consl deration of
sound public policy. Productive industry
should be fostered until it becomes strong
enough to stand alone. The tax eatherer
should not be sent into the workshop until
the workman has secured for himself and his
family reasonable support from the toll Of
his hands.