194 



CONGRESS, UNITED STATES. (INTERNAL REVENUE AND TAEIFF.) 



Whereas in the opinion of this House it is believed 

 that such changes and alterations are in conflict with 

 the true intent and purpose of the Constitution, which 

 requires that all bills for raising revenue shall origi- 

 nate in the House of Representatives : therefore, 



Resolved, That if this bill shall be referred to a 

 committee of conference, it shall be the duty of the 

 conferees on the part of the House on said committee 

 to consider fully the constitutional objections to said 

 bill as amended by the Senate herein referred to, and 

 to brin the same, together with the opinion or the 

 House in regard thereto, before said committee of con- 

 ference, and if necessary, in their opinion, after hav- 

 ing conferred with the Senate conferees, said confer- 

 ees on said committee may make report to the House 

 in regard to the objections to said bul herein referred 

 to. 



The House non-concurred in the Senate 

 amendments to the original bill, and a confer- 

 ence committee was appointed Feb. 27th. Two 

 of the conferees on the part of the Senate, 

 Messrs. Bayard and Beck, asked, March 1st, to 

 be excused from service on learning the nature 

 of the conditions imposed by the House upon 

 its representatives in the conference committee, 

 holding that such instructions were a breach 

 of senatorial privilege. March 2d the report 

 of the conference committee was submitted in 

 the Senate. It was sharply criticised by lead- 

 ing Democrats, but was finally concurred in by 

 the following vote : 



YEAS Aldrich, Allison^ Anthony, Blair, Cameron 

 of Wisconsin, Conger, Davis of Illinois, Dawes, Ed- 

 munds, Frye, Harrison, Hawley, Hill, Hoar, Ingalls, 

 Jones of Nevada, Kellogg, Lapnam, Logan, McDill, 

 McMillan, McPherson, Mahone, Miller of New York, 

 Morrill, Platt, Plumb, Rollins, Sawyer, Sewell, Sher- 

 man, Windom 32. 



NATS Barrow, Bayard, Brown, Butler, Call, Cam- 

 eron of Pennsylvania, Cockrell, Coke, Fair, Garland, 

 George, Gorman, Groome, Harris, Jackson, Jonas, 

 Jones of Florida, Lamar, Maxey, Morgan, Pendleton, 

 Pugh, Ransom, Saulsbury, Slater, Vance, Van Wyck, 

 Vest, Voorhees, Walker, Williams 31. 



ABSENT Beck, Camclen, Davis of West Virginia, 

 Farley, Ferry, Grover, Hale, Hampton, Johnston, 

 Miller of California, Mitchell, Saunders, Tabor 13. 



March 3d the report of the conference com- 

 mittee was taken up in the House, and con- 

 curred in by the following vote : 



YEAS Aldrich, Anderson. Barr, Belford, Beltz- 

 hoover, Bingham, Bisbee, Bliss, Bowman, Brewer, 

 Briggs, Browne, Buck, Julius C. Burrows, Joseph H. 

 Burrows, Butterworth, Calkins, Camp, Candler, Can- 

 non, Carpenter-Caswell, Chace, Crapo, Crowley, Cul- 

 len, George R. Davis, Deering, De Motte, Dezendorf, 

 Dingley, Doxey. Dunnell, Dwirht L Ermentrout, 

 Charles B. Farwell. Sewell S. Farwell, Fisher, Fulker- 

 son, George, Godshalk, Grout, Guenther, Hall, John 

 Hammond, Hardenbergh, Hardy, Harmer, Benja- 

 min W. Harris, Henry S. Harris, Haskell, Hazelton, 

 Heilman, Henderson, Hepburn, Hill, Hiscock, Hitt, 

 Horr, Houk, Hubbs, Humphrey, Jacobs, Jadwin, 

 Phineas Jones, Jorgensen, Joyce, Kasson, Kelley, 

 Ketcham, Klotz, Lacey, Ladd, Lewis, Lindsey, Lord, 

 Lynch, Mackey, Marsh, Mason, McCoid, McCook, 

 James H. McLean, Miles, Moore, Morey, Morse, 

 Mutchler, Neal, Norcross, O'Neill, Pacheco, Page, 

 Parker, Payson, Peele, Peirce, Pettibone, Pound, 

 Randall, Ranney, Ray, Reed, Rich, D. P. Richard- 

 son, Ritchie, Robeson, George D. Robinson, Ross, 

 Ryan, Scoville, Scranton, Sessinghaus, Shallenber- 

 ger, Shelley, Sherwin Shultz, Skinner, Smalls, 

 AaHerr Smith, Dietrich C. Smith, J. Hyatt Smith, 

 Spaulding, Speer, Spooner. Steele, Stone, Strait, 



Thomas, Amos Townsend, Tyler, Updegraff, Valen- 

 tine, Van Aernam, Van Horn, Van Voorhis, Wads- 

 worth, Wait, Walker, Ward, Washburn, Watson, 

 Webber, West, White, Charles G. Williams, Willits, 

 Wilson, George D. Wise, Morgan R. Wise, Walter 



A. Wood, Young 152. 



NAYS Aiken, Armfleld, Atherton, Atkins, Bar- 

 bour, Bayne, Beach, Belmont, Berry, Blackburn, 

 Blanchard, Bland, Blount, Bragg, Brumm, Buchanan, 

 Buckner, Cabell, Caldwell, Campbell, Carlisle, 

 Cassidy, Chapman, Clark, Clements, Cobb, Colerick, 

 Converse, John C. Cook, Philip Cook, Covington, 

 Samuel S. Cox, William R. Cox, Culberson, David- 

 son, Lowndes H. Davis, Dawes, Deuster, Dibrell, 

 Dowd, Dugro, Dunn, Ellis, Errett, Evins, Flower, 

 Ford, Forney, Garrison, Geddes, Gibson, Gunter, 

 N. J. Hammond, Haseltine, Hatch, Herbert, Abram 

 S. Hewitt, Hoblitzell, Hoge, Holman, House, Hub- 

 bell, Hutchins, George W. Jones, James K. Jones, 

 Kenna, King, Knott, Latham, Leedpm, Le Fevre, 

 Manning, Martin, Matson, McKenzie, McKinley, 

 Robert M. McLane, McMillin, Miller, Mills, Money, 

 Morrison, Moulton, Muldrow, Murch, Reese, John 



B. Rice, Theron M. Rice, J. S. Richardson, Rob- 

 ertson, James S. Robinson, William E. Robinson, 

 Rosecrans, Scales, Simonton, Otho R. Singleton, 

 Sparks, Springer, Stockslager, Talbott, EzraB. Tay- 

 lor, Joseph D. Taylor, P. B. Thompson, R. W. I 

 Townshend, Tucker, Henry G. Turner, Oscar Tur- 

 ner, Upson, Urner, Vance, Warner, Wellborn, 

 Wheeler, Whitthorne, Thomas Williams, Willis 

 116. 



NOT VOTING Black, Clardy, Cornell, Cravens, 

 Curtain, Darrall, Herndon, G. W. Hewitt, Hooker, 

 McClure, Mosgrove, Nolan, Gates, Paul, Phelps, 

 Phister, Prescott, Reagan, William W. Rice, Russell, 

 James W. Singleton, William G. Thompson, Benja- 

 min Wood 23. 



The measure was approved by the President 

 the same day and became a law. It is as fol- 

 lows: 



An act to reduce internal revenue taxation and for 

 other purposes : 



Be ^t enacted by tJie Senate and House of Representa- 

 tives of the United States in Congress assembled : 



That the taxes herein specified, imposed by the laws 

 now in force, be and the same are hereby repealed, 

 as hereinafter provided, namely : On capital and de- 

 posits of banks, bankers, and national banking asso- 

 ciations, except such taxes as are now due and payable ; 

 and on and after the first day of July, eighteen hun- 

 dred and eighty-three, the stamp tax on bank checks, 

 drafts, orders, and vouchers, and the tax on matches, 

 perfumerv, medicinal preparations, and other articles 

 imposed "by Schedule A following section thirty-four 

 hundred and thirty-seven of the Revised Statutes: 

 Provided, That no drawback shall be allowed upon 

 articles embraced in said schedule that shall be ex- 

 ported on and after the first day of July, eighteen 

 hundred and eighty -three : Provided, further, That \ 

 on and after May fifteenth, eighteen hundred and j 

 eighty-three, matches may be removed by manufact- , 

 urers thereof from the place of manufacture to ware- 

 houses within the United States without attaching 

 thereto the stamps required by law, under such regu- 

 lations as may be prescribed by the Commissioner of ! 

 Internal Revenue. 



SEO. 2. That on and after the first day of May, 

 eighteen hundred and eighty-three, dealers in leaf- 

 tobacco shall annually pay twelve dollars ; dealers in ( 

 manufactured tobacco shall pay two dollars and forty ; 

 cents ; all manufacturers of tobacco shall pay six dol- 

 lars : manufacturers of cigars shall pay six dollars : 

 peddlers of tobacco, snuff and cigars shall pay special 

 taxes as follows : Peddlers of the first class, as now 

 defined by law, shall pay thirty dollars ; peddlers of 

 the second class shall pay fifteen dollars ; peddlers of 

 the third class shall pay seven dollars and twenty 

 cents ; and peddlers of the fourth class shall pay 



