exercise of a power which I did not think that Congress under the Constitution possessed which constituted the reason why I voted against the bill, and I see nothing whatever in that vote inconsistent with my oft-repeated declaration that I was in favor of the principle of the bill, which was also embodied in the bill which I introduced for the purpose of securing to all the rights of citizenship with whatever power we possessed.

But now it comes before us in the form of an amendment to the Constitution, which pro- | poses to give Congress the power to attain this precise result. I shall vote for that amendment cheerfully, because I think Congress should have that power. Now, I do not think there is any inconsistency in these two positions. If there is, the gentleman from Iowa [Mr. WILSON] is welcome to all he can make out of it. I do not feel at all embarrassed by it myself. And I submit to him that it is not of very great consequence to anybody but myself whether I am consistent or not.

Mr. WILSON, of Iowa. I admit that it is not of very great consequence whether the gentleman is consistent or not.

But there is one view of this question which I thought rendered it proper to call the attention of the gentleman and the House to this subject. The gentleman attempted to justify his vote, and in doing so referred to the pending amendment to the Constitution, and attempted to draw the conclusion that all those who might vote in favor of this amendment would be stultifying themselves if they had voted for the civil rights bill in the absence of this amendment. Now, if the gentleman will look to his remarks carefully, he will find that he referred, not to the second section, to which he now refers, nor to any other section but the first section, which declares against any discrimination in the exercise or enjoyment of rights among citizens of the United States in the several States. I quoted the provision of the bill which he introduced, and which, in addition to declaring them citizens, declared that they shall be entitled to all the rights and privileges as such.

Now, I submit to the gentleman that the Government of the United States cannot protect citizens in the enjoyment of these rights without going within the jurisdiction of the State. A citizen of the United States is always a citizen of the State in which he resides; and the rights which he possesses as a citizen of the United States can only be secured to him by laws which operate within the State in which he resides. Now, to show that the same class of rights were referred to by the gentleman, I call attention to the proposition contained in his speech made, I believe, in January last. He said that

"In the third place, we should provide by law for giving to the freedmen of the South all the rights of citizens in courts of law and elsewhere."

"All the rights of citizens in courts of law and elsewhere" are broader terms than those used in the first section of the civil rights bill; but what I insist upon now is, that the gentleman being in favor of conferring these rights in courts and elsewhere, he must of course admit the power in the Government to enforce and protect those rights "in the courts and elsewhere." Therefore, the subsequent sections of the civil rights bill were but the result of that power, affirmed by the Supreme Court in the decision to which I have referred, to protect the rights which the citizen possessed.

Mr. RAYMOND. I desire to say, in reference to that point, merely that while in that speech and elsewhere I did declare myself to be in favor of extending and securing to all citizens their rights in courts and elsewhere, I did not declare myself in favor of the doctrine that Congress had the power to enforce those rights by such penalties as is prescribed in the civil rights bill.

Then, as to invading the jurisdiction of the States, the gentleman misunderstood me. did not mean simply that the civil rights bill authorized Congress to enter into the territorial

39TH CONG. 1ST SESS.-No. 158.

jurisdiction of the State, I meant that it seemed to me that it trenched upon the exclusive legislative jurisdiction of the State. I did not say or intimate that every member of the House who voted for this amendment would stultify his vote for the civil rights bill, nor did I mean to impugn the motives of any member. I merely said that it seemed to me that by this vote the belief could fairly be inferred that Congress had not now that power.

The hour of half past four o'clock p. m. having arrived, the House, pursuant to order, took a recess until half past seven o'clock p. m.

Mr. WASHBURNE, of Illinois, moved that the rules be suspended, and that the House resolve itself into the Committee of the Whole on the state of the Union on the special order. The motion was agreed to.

So the rules were suspended; and the House accordingly resolved itself into the Committee of the Whole on the state of the Union, (Mr. WASHBURNE, of Illinois, in the chair,) and resumed the consideration of the special order, being a bill of the House (No. 513) to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864, and acts amendatory thereof.

The Clerk resumed and concluded the reading of the seventh section, which is as follows: SEC. 7. And be it further enacted, That it shall be the duty of every person, firm, or corporation, manufacturing cotton for any purpose whatever in any district where cotton is produced, to return to the assessor or assistant assessor of the district in which such manufacture is carried on, a true statement in writing, signed by him and verified by his oath or affirmation, and a duplicate thereof to the collector of said district on or before the 10th day of each month; and the first statement so rendered shall be on or before the 10th day of July, 1866, and shall state the amount of cotton which such manufacturer had on hand and unmanufactured, or in process of manufacture, on the 1st day of said month; and each subsequent statement shall show the whole amount in pounds, gross weight, of cotton purchased or obtained, and the whole amount consumed by him in any business or process of manufacture during the last preceding calendar month, and the quantity and character of the goods manufactured therefrom; and every such manufacturer or consumer shall keep a book in which he shall enter the quantity, in pounds of cotton, which he has on hand on the 1st day of July, 1866, and each quantity or lot purchased or obtained by him thereafter; the time when and the party or parties from whom the same was obtained; the quantity of said cotton, if any, which is the growth of the collection district where the same is manufactured; the quantity, if any, which has not been weighed and marked by any officer herein authorized to weigh and mark the same; the quantity, if any, upon which the tax had not been paid, so far as can be ascertained, before the manufacture thereof; and also the quantities used or disposed of by him from time to time in any process of manufacture or otherwise, and the quantity and character of the product thereof, which book shall, at all times during business hours, be open to the inspection of the assessor, assistant assessors, collector, or deputy collectors of the district, inspectors, or of revenue agents; and such manufacturer shall pay monthly to the collector within the time prescribed by law the tax herein specified, subject to no deductions, on all cotton so consumed by him in any manufacture, and on which no excise tax has previously been paid; and every such manufacturer, or person whose duty it is so to do, who shall neglect or refuse to make such returns to the assessor or to keep such book, or who shall make false or fraudulent returns, or make false entries in such book, or procure the same to be so done, in addition to the payment of the tax to be assessed thereon shall forfeit to the United States all cotton and all products of cotton in his possession, and shall be liable to a penalty of not less than one thousand nor more than five thousand dollars, to be recovered with costs of suit, or to imprisonment not exceeding two years, in the discretion of the court; and any person or persons who shall make any false oath or affidavit in relation to any matter or thing herein required shall be guilty of perjury, and be liable to imprisonment not less than two years nor more than five years: Provided. That nothing herein contained shall be construed in any manner to apply to or affect the liability of any person to any tax imposed by law on the goods manufactured from such cotton.

Mr. HOOPER, of Massachusetts. I move to amend by striking out in the eleventh line, on page 7, the word "amount," and inserting in lieu thereof the word "quantity;" also, by inserting before the word "quantity," in the

fourteenth line, the word "whole;" also, by inserting after the word "quantity," in the fifteenth line, the word "consumed."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move further to amend by striking out in the fiftysixth line, on page 9, the words "apply to or;" also, by striking out after the word "person," in the same line, the word "to," and inserting in lieu thereof the word "for." The amendment was agreed to.

Mr. JENCKES. In lines fifty-three and fiftyfour of this section there is a provision that any person making a false oath or affidavit shall be guilty of perjury, "and be liable to imprisonment not less than two years nor more than five years." I move to strike out the latter clause of that provision and insert these words: And shall be subject to the punishment prescribed by existing statutes for that offense.

It is a singular fact, of which the committee should be aware, that the statutes of the United States prescribe two kinds of penalty for the offense of false swearing. The courts of the United States, not having any common-law jurisdiction over the offense, are governed by statutes, and by those alone, and if this provision of the bill should take effect in the manner prescribed here it would make a third statute penalty for the offense of false swearing. The existing statutes prescribe a penalty which is sufficient, being in fact more stringent than the one proposed here.

Mr. HOOPER, of Massachusetts. I think there is no objection to that amendment, and I hope that it will be adopted.

The amendment was agreed to.

The next section was read, as follows:

SEC. 8. And be it further enacted, That the provisions of the act of June 30, 1864, as amended by the act of March 3, 1865, relating to the assessment of taxes and enforcing the collection of the same, and all proceedings and remedies relating thereto, shall apply to the assessment and collection of the duty, fines, and penalties herein imposed, so far as the same are applicable, and not inconsistent with the provisions herein contained; and that the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, shall make all necessary rules and regulations for ascertaining the weight of all cotton to be assessed, and appropriately marking the same, and generally for carrying into effect the foregoing provisions of this act. And the Secretary of the Treasury is authorized to appoint all necessary inspectors, weighers, and markers of cotton, whose compensation shall be determined by the Commissioner of Internal Revenue, and paid in the same manner as inspectors of distilled spirits are paid.

Mr. HOOPER, of Massachusetts. I move to amend by striking out, in the seventh line of this section, the word "duty," and inserting in lieu thereof the word "tax."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move further to amend by striking out in the same line the word "herein."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move further to amend by striking out in the seventh and eighth line the words "so far as the same are applicable.'

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by striking out the words "herein contained," in the eighth and ninth lines, and inserting in lieu thereof the words "of the preceding sections of this act."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by inserting after the word "imposed," in the seventh line, the word "by." The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I also move to amend by inserting before the word "appropriately," in the twelfth line, the word "for."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by striking out, in the fourteenth line, the words "of this act.'

The amendment was agreed to.

Mr. PAINE. I apprehend that the gentleman from Massachusetts has made a mistake

- in the amendment which has just been adopted on his motion. In the original language of the section, it is the proceedings and remedies which are stated or referred to as not inconsistent with the provisions of the act; but as it has been amended the language is, "tax, fines, and penalties not inconsistent with the provisions herein contained."

Mr. HOOPER, of Massachusetts. I think, if the gentleman will examine the amendment, he will find that it is correct. As amended the language reads, "shall apply to the assessment and collection of the tax, fines, and penalties imposed by and not inconsistent with the provisions of this act."

Mr. PAINE. The word "inconsistent" before referred to the proceedings and remedies; now it refers to something very different. Perhaps the gentleman intended that; but I supposed he did not.

The Clerk read the first and second paragraphs of the ninth section, as follows:

SEC. 9. And be it further enacted, That the act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, amended by the act of March 3, 1865, be, and the same is hereby, amended as follows:

That section five be amended by adding thereto the following: and any inspector or revenue agent or any special agent appointed by the Secretary of the Treasury, who shall demand or receive any compensation, fee, or reward, other than such as are provided by law for, or in regard to, the performance of his official duties, or shall be guilty of any extortion or willful oppression in the discharge of such duties, shall, upon conviction thereof in any circuit or district court of the United States having jurisdiction thereof, be subject to a fine not exceeding $1,000 or to imprisonment for not exceeding one year, or both, at the discretion of the court, and shall be dismissed from office, and shall be forever disqualified from holding any office under the Government of the United States. And one half of the fine so imposed shall be for the use of the United States, and the other half for the use of the person, to be ascertained by the judgment of the court, who shall first give information whereby any such fine may be incurred.

Mr. HOOPER, of Massachusetts. I move to amend by inserting in the twenty-fourth line of the paragraph just read the word "the" before the word "information.'

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by striking out the word "incurred," at the end of the paragraph, and inserting in lieu thereof the word "imposed."

The amendment was agreed to.

The next paragraph of the ninth section was read, as follows:

That section fourteen be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that in case any person shall be absent from his or her residence or place of business at the time an assistant assessor shall call for the annual list or return, and no annual list or return has been rendered by such person to the assistant assessor as required by law, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such assistant assessor the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or if any person without notice, as aforesaid, shall not deliver a monthly or other list or return at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor any list, statement, or return which, in the opinion of the assessor, is false or fraudulent, or contains any understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other persons he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to duty or tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in which his district is situated. And when the person intended to be summoned does not reside and cannot be found within such State, the assessor may enter any collection district where such person may be found, and there make the examination hereinbefore authorized. And to this end he shall there have and may exercise all the power and authority he has or may lawfully exercise in the district for which he is commissioned. The summons authorized by this section shall in all cases be served by an assistant assessor of the district where the person to whom it

is directed may be found, by an attested copy delivered to such person in hand or left at his last and usual place of abode, allowing him at the rate of one day for twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by an assistant assessor shall be evidence of the fact it states on the hearing of an application for an attachment, and when the summons requires the production of books, it shall be sufficient if such books are described with reasonable certainty. In case any person so summoned shall neglect or refuse to obey such summons according to its exigency, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor, upon affidavit proving the facts, to apply to the judge of the district court for the district within which the person so summoned resides, or a commissioner of the circuit court of the United States, who is hereby authorized and empowered to perform the duties herein required, for an attachment against such person as for a contempt. It shall be the duty of such judge or commissioner to hear such application, and if satisfactory proof be made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he

shall deem proper to enforce obedience to the require

ments of the summons and punish such person for his default or disobedience. It shall be the duty of the assessor or assistant assessor of the district within which such person shall have taxable property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to duty or tax, owned or possessed or under the care or management of such person, and assess the duty thereon, including the amount, if any, due for special tax or income; and in case of the return of a false or fraudulent list or valuation, he shall add one hundred per cent. to such duty; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per cent. to such duty; and in case of negleet occasioned by sickness or absence as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge necessary, not exceeding thirty days; and the amount so added to the duty shall, in all cases, be collected by the collector at the same time and in the same manner with the duties; and the lists or returns so made and subscribed by such assessors or assistant assessors shall be taken and reputed as good and sufficient lists or returns for all legal purposes.

Mr. HOOPER, of Massachusetts. I move to amend by striking out in the seventieth line, on page 12, the word "him," and inserting in lieu thereof the words "such assistant assessor."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend by inserting before the word "twenty" in the same line the word "each;" so that the clause will read:

Allowing such assistant assessor at the rate of one day for each twenty-five miles he may be required to travel.

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move further to amend by inserting in the seventyfirst line after the words "computed from" the words "his place of residence to."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move also to amend by striking out in the seventysecond line the words "to the place of examination."

Mr. BROMWELL. Mr. Chairman, it appears to me that the design of this provision must have been to give the party time to repair from his place of residence to the place where the examination is to be made; and if we make the language apply to the assistant assessor we give no time to the person summoned.

Mr. HOOPER, of Massachusetts. If the gentleman will examine the provision he will see that the object is to provide for the serving of the summons by the assistant assessor, and for his pay for the service in going from the place of his residence to the place where the summons is to be served. This provision has nothing to do with the examination. It merely relates to the summons for the examination.

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to amend in the seventy-third line by striking out the word "an" and inserting "such," so

that it shall read "signed by such assistant assessor."

The amendment was agreed to.

Mr. HOOPER, of Massachusetts, I move to amend in the seventy-eighth and seventyninth lines by striking out the words "according to its exigency," so that it shall read, "to obey such summons or to give testimony." The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to insert the words "or a commissioner of the circuit court of the United States" before the words that now appear in the next line, "for the district within which the person so summoned resided." The two lines should be transposed.

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to strike out of the eighty-fourth line the words "who are" and insert in lieu thereof "such judge or commissioner," so that it will read, "such judge or commissioner is hereby authorized and empowered," &c.

The amendment was agreed to.

Mr. HOOPER, of Massachusetts. I move to insert after the word "duty" the words "or tax," in the one hundred and sixth line, in the one hundred and tenth line, and in the one hundred and twelfth line. Also, to insert "as" in the place of "with" in the one hundred and eighteenth line. Also, to strike out "duties," in the one hundred and nineteenth line, and insert "duty or tax." Also, the letter "s" in the word "lists" in the same line. Also, the words "lists and returns in the one hundred and twenty-first line; so that that portion of the section shall read:

It shall be the duty of the assessor or assistant assessor of the district within which such person shall have taxable property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to duty or tax, owned or possessed or under the care or management of such person, and assess the duty or tax thereon, including the amount, if any, due for special tax or income; and in case of the return of a false or fraudulent list or valuation, he shall add one hundred per cent. to such duty or tax; and in ease of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per cent. to such duty or tax; and in case of neglect occasioned by sickness or absence as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge necessary, not exceeding thirty days; and the amount so added to the duty shall, in all cases, be collected by the collector at the same time and in the same manner as the duty or tax; and the list or returns so made and subscribed by such assessors or assistant assessors shall be taken and reputed as good and sufficient for all legal purposes.

The amendments were agreed to.

Mr. STEVENS. I want to call the attention of the committee to what has been sug gested to me by an assessor, that although they are authorized to enter into a district and make an examination there is no provision for paying witnesses.

Mr. THAYER. If my colleague will yield I will offer an amendment to cover that sug. gestion.

Mr. STEVENS. And while I am up I will suggest another thing. The original law-and I do not see that there is any alteration in this -allows the assessor in case of an alleged fraud to enter into an examination, being himself the judge and jury, and after settling the question of fraud, to double the amount assessed.

Mr. MORRILL. I call the attention of the gentleman to page 116, where there is this provision:

The bills for the attendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or otherwise by the collector of the district, on certificate of the assessor, at the rates usually allowed in said districts for witnesses in courts of justice.

Mr. THAYER. That only applies to cases of appeal.

Mr. STEVENS. I desire to state further that according to the construction of the law

the assessor is the final judge of fraud to any amount, so that a man may be fined $100,000 and his property sold without remedy. I know a case in my county where, although there was a conflict of testimony, and an assessment made of $60,000, not on an annual but on a monthly return, it could not be remedied. In such cases the party who is assessed may have his property sold according to law, and he can do nothing until after it is sold, and all that he can collect then is the amount of the

error.

Mr. THAYER. I move to amend this section by adding at the end of line one hundred and twenty-two the following:

When the assessor is required or compelled to travel to make examinations, as provided in this section, he shall be allowed mileage and his necessary and proper traveling expenses; and the bills for the attendance and mileage of witnesses shall be taxed by the assessor and paid by the delinquent party, or otherwise by the collector of the district on the certificate of the assessor, at the rates usually allowed in said district for witnesses in courts of justice.

Mr. UPSON. I would suggest to the gentleman that in order to make his amendment conform to the one read by the chairman of the Committee of Ways and Means, he should strike out the word "bills" and insert "costs." Mr. THAYER. My impression was that it did conferm. I will accept that modification.

Mr. GARFIELD. Let me suggest a further modification: that instead of the words toward the close of the amendment, "at the rates usually allowed in said district to witnesses in courts of justice," he insert "at the rates allowed to witnesses in the district court of the United States." That will make it definite. Mr. THAYER. I accept that modification also.

Mr. Chairman, there are two proceedings provided for by this section. One is a preliminary examination where there has been no return, or a suspected fraudulent return. In that case the assessor is obliged to make a preliminary examination, and he examines witnesses and persons, in effect the same forms of proceeding which he pursues subsequently upon a hearing upon an appeal taken. The effect of this amendment is simply to add this provision which the committee have already incorporated in that part of the section which relates to the hearing of appeals to the other part of the section which relates to the preliminary examinations. It is, of course, quite as necessary that provision be made for thepayment of witnesses in the one case as in the other; and I presume the amendment will meet with the approval of the Committee of Ways and Means.

The amendment was again read.

Mr. GARFIELD. I did not observe the first part of that amendment, when it was read before, and I now desire to call the attention of the committee to what it seems to me would be a very great abuse that would grow up under it if it became a law. If we give assessors the right to go into other districts to assess delinquent or absent tax-payers, and allow them mileage and their actual expenses, they may make all sorts of trips. A man in Ohio may make a trip into Illinois, or a man in Massachusetts might make a trip into Ohio, and thus great expense might be incurred. I do not think it would be safe to make such a provision as this. It would open the door to much fraud. I hope the amendment will not be adopted in its present form.

Mr. THAYER. I do not think the committee will find in this amendment the terrible results apprehended by my friend from Ohio. I would like to know under what law an assessor can go into any district but his own to make assessments. I will yield to the gentleman to explain what he means by that.

Mr. ALLISON. By this very section an assessor is authorized to go from one district to another.

Mr. THAYER. I am willing to qualify my amendment so as to confine it to his own district. But we all know, who know anything about the operation of the law as it stands,

that cases constantly occur in which assessors are required to go into remote parts of their districts for the purpose of making these examinations. There are cases in which it is impossible to make an examination at the place where the office of the assessor is, because the examination, in order to be worth anything, must be made at the place where the business of the party is carried on. That renders it necessary for the assessor to go to the place of business; and oftentimes it is very distant from his place of residence. Now, sir, is it not proper, where an assessor is required to incur expense in traveling to a remote corner of his district to make an examination which is for the benefit of the Government, that he should receive at least his traveling expenses for that service? I do not see any liability to abuse in it, nor do I see any injustice to the Government.

Mr. GARFIELD. The gentleman will observe, and I wish him to give me his attention, that this whole section has relation solely to authorizing the assessor to go out of his district into another to find an absent delinquent tax-payer. Now, the gentleman proposes an amendment which will authorize the person thus going out, the person who has been authorized by this section as it now stands to go out of his district, to charge his actual expenses and mileage for thus going. The gentleman, if he will examine the section in connection with the amendment he has proposed, will find that it will accomplish precisely what I have suggested.

I will state in a few words what the object of this section is. For instance, there are in the city of New York a large number of persons who do business there but reside in Jersey City it is necessary for the assessors to have some or in some other neighboring district. Now, means of reaching them. This section was framed for the purpose of enabling them to go into other districts than their own, and through the assessors of those other districts summon delinquent tax-payers and there hold examinations of the cases. But we thought it not wise to allow those assessors mileage and traveling expenses for going into other districts, for the reason that if we did it they might make long journeys to distant districts and charge heavy fees for them.

Now, if the gentleman's amendment is adopted, I think it will be found to open the door very wide indeed. We provide in the section already that the assessor in the district to which the other assessor goes to make the summons, shall be the party to make the summons, for which he is to receive pay at the rate stated in the section for traveling from his own place of residence to the place where the summons is to be served. But we did not think it right to allow the assessor who travels out of his district mileage and traveling expenses. If the amendment of the gentleman can be offered to some section that relates to the assessor's own district, it may be appropriate; but it seems to me it is not appropriate here. The CHAIRMAN. Debate is closed upon the amendment.

ries under oath or affirmation respecting any objects liable to duty or tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in which his district is situated.

Mr. MORRILL. The amendment proposed by the gentleman from Pennsylvania [Mr. THAYER] I think has some merit in it. But I think it requires a little more careful consideration than we are likely to give it to-night. Therefore, I would suggest that it be passed over for the present, if the committee will consent that it may be considered at some other time.

Mr. THAYER. I will consent to that, and withdraw the pro forma amendment I submitted.

Mr. HOLMES. I move to amend that portion of the section which gives authority to the assessor to go out of his district to find the party assessed by striking out in the sixty-first line the words "may enter," and inserting in lieu thereof the word "of;" and by striking out in the sixty second line the words "and there," and inserting "may;" so that the clause shall read:

And when the person intended to be summoned does not reside and cannot be found within such State, the assessor of any collection district where such person may be found may make the examination hereinbefore authorized.

That will obviate the objection made by the gentleman from Pennsylvania [Mr. STEVENS] in regard to there being no provision for mileIf that is adopted it will render it necessary to strike out the sentence immediately following, to wit:

age.

And to this end he shall there have and may exercise all the power and authority he has or may lawfully exercise in the district for which he is commissioned.

Mr. MORRILL. I will receive it as a suggestion, but will not accept it now as an amend

ment.

Mr. HOLMES. I am willing that the committee should consider it and report upon it.

Mr. STEVENS. I now offer an amendment to remedy the evil which I spoke of before, to come in at the end of the paragraph, line one hundred and twenty-two. I do not see any better place. If it should turn out that it is supplied elsewhere, of course it may be stricken

out:

In lieu of the remedy now provided whereby fraud is or shall be charged to exist in any annual, monthly, or other list, or in any annual, monthly, or other returns, and the party charged with the said fraud shall deny the same, demand a trial, and shall tender sufficient bail for the amount of the alleged fraud, deficiency, and costs of suit, proceedings shall be suspended and suit be brought in the court of the United States for said district to recover the amount of the alleged deficiency or fraud, and the same shall be prosecuted to judgment as in other cases: Provided, That this section shall not be construed to take away the right to proceed by indictment as now provided by law.

Mr. ALLISON. I move to amend the amendment by inserting after the word "deficiency" the words "and also for the penalty."

The amendment to the amendment was agreed to.

Mr. JENCKES. I ask the gentleman whether it is consistent with the language of the section as it stands. As I understand it it provides for a suspension of proceedings and a commencement of a suit afterward.

And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or if any person without notice, as aforesaid, shall not deliver a monthly or other list or return at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor any list, statement, or return which, in the opinion of the assessor, is false or fraudulent, or contains any understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other persons he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogato

court.

Mr. ALLISON. I would ask the gentleman from Pennsylvania how he proposes to have this security or bail decided upon, whether by the collector or by the court.

Mr. STEVENS. I suppose to the satisfaction of the assessor.

Mr. ALLISON. Then it should be inserted. Mr. STEVENS. I will modify it by adding the words "to the satisfaction of the assessor.

Mr. WILSON, of Iowa. I suggest to the gentleman from Pennsylvania to pass this over and let the committee consider it. I understand some of the committee are of opinion that it is already provided for in the bill.

county. Hence the publishing of the notice in a single paper in the district fails to reach thousands of people who go to the post offices to get their letters and who would see a notice posted up there. As to those who do not go to the post office their neighbors go there and would inform them of any notice affecting them if it were posted there. The post office in the local district is the place where people go to get the news, and that is the place to publish these notices.

Mr. ALLISON. Mr. Chairman, this provision for the publication of the notice has reference only to the hearing of appeals. Gentlemen will observe that by this section the assessor is required to keep his office constantly open, where persons aggrieved may go voluntarily and have their cases heard. Now, in some rural localities, as for instance in my own district, the district comprises twelve counties, and the sub-districts, in some instances, two counties. If we should require the assessor to post a notice at every post office in each subdistrict, it would be necessary for him to have the aid of a very large number of assistants. Hence it appears to me this proposition ought not to be entertained for a moment. Persons aggrieved always have a remedy by going to the assessor's office and having their appeals heard there. I trust the amendment will not be adopted.

The amendment was not agreed to.

Mr. BENJAMIN. I move to amend by striking out lines one hundred and twenty-six and one hundred and twenty-seven and inserting in lieu thereof the following:

Shall publish by advertisement in one newspaper in each county within said district in which a newspaper is published.

I sup

I desire to call attention to the language employed in those two lines as they stand. They provide that notice shall be published by advertisement in some public newspaper published in each county within the district. I presume that there is not a newspaper published in each county of every district. pose the intention was, of course, that the notice should be published in one newspaper in each county, if there should be a newspaper published within the county. The same objection will not apply to my amendment, because I suppose there is no district in the United States in which there is no newspaper published.

Mr. MORRILL. I would say to the gentleman that there are such districts. It is not many years since a Representative in this House from the Accomac district of Virginia boasted that there was no newspaper published in his district. There are many districts in the southwestern States where no newspaper is published. This word "adjoining" was inserted to meet such cases.

Mr. BENJAMIN. Why should the notice be published in an adjoining district, when it can be published much nearer in another portion of the same district? In one particular county of a district there may be no newspaper published, while one may be published in an adjoining county. But in such a case, under the provision of the bill, as I understand it, the notice must be published in an adjoining district although, perhaps, one hundred miles

distant.

Mr. GARFIELD. I have prepared an amendment which I think will accomplish what the gentleman from Missouri desires. I move to amend by striking out the one hundred and twenty-sixth, one hundred and twenty-seventh, and one hundred and twenty-eighth lines, and inserting in lieu thereof the following:

Shall by advertisement in the newspaper of largest circulation published in each county within said district, and, if there be none published in any county, then the newspaper of largest circulation in the collection district adjoining.

Mr. WILSON, of Iowa. I suggest to the gentleman from Ohio that his amendment will not reach the difficulty. There may be a newspaper published in every county in the assessment district except one, and according to the latter clause of the amendment it would

require it to be published in a newspaper outside of the district. It is to be published in a newspaper outside of the district if there should be one county in the district in which a newspaper is not published.

Mr. GARFIELD. The gentleman is mistaken. It says if no paper be published in the district, then in a newspaper of the largest circulation in the adjoining district.

Mr. WILSON, of Iowa. I may have been mistaken in reference to the gentleman's amendment.

The committee divided; and there wereayes 34, noes 37; no quorum voting.

Mr. MORRILL demanded tellers. Tellers were ordered; and Messrs. ALLISON and THAYER were appointed.

The committee again divided; and the tellers reported-ayes fifty-six, noes not counted. So the amendment to the amendment was adopted.

The amendment, as amended, was agreed to. Mr. WILSON, of Iowa. This now provides for the publication in any newspaper in the district.

Mr. GARFIELD. It provides for the publication in the paper of the largest circulation in the district, and if there be no paper in the district, then in the paper of the largest circulation in the adjoining district.

Mr. COOK. I move in the one hundred and thirtieth line after the word "places" to insert as follows:

Shall mail a copy of said notice to each postmaster in his district to be posted up in his office.

Mr. FARNSWORTH. I send up to the Clerk's desk a letter I have received from a collector in reference to this subject of postI desire to have it read. ing notices. It is from an intelligent man, and

The Clerk read as follows:

COLLECTOR'S OFFICE, UNITED STATES INTERNAL REVENUE, SECOND DISTRICT OF ILLINOIS, ROCKFORD, April 30, 1866. DEAR SIR: The present revenue law, section twentyeight, provides that each of the collectors shall, within twenty days after receiving his annual collection list of the assessors, give notice by advertisement published in each county in his collection district, in one newspaper printed in such county, if any such there be, and by notifications to be posted up in at least four public places in each county in his collection district, that the said duties have become due and payable, and state the time and place within said county at which he or his deputy will attend to receive the same, which time shall not be less than ten days after such notification." Collectors had all supposed that this bill of advertising would be paid by the revenue department, as it is required by law, but the practice is to charge it against the collectors as a part of their expenses of administering the office, to come out of their salary and commissions. I want to call your attention to this for the purpose of saying that the effect of such practice of the department is necessarily to leave the tax-payers with such small opportunities of knowing anything about the time and place of payment that very many of them become liable to the ten per cent. addition and the twenty cents for notice, of which they complain more than they do at paying the whole assessed tax. My own habit has heretofore been to publish the notice two weeks in the paper instead of one as the law requires, and instead of putting up four notices in a county, I have had an average of fifty handbills struck off for each county, and mailed one to each post office in letter, asking the postmaster to stick it up in a conspicuous place, and keep it up till after the time of receiving taxes. I then send one with like request to each railroad station agent, and whatever there are left use to the best advantage to give the information a wide circulation. I do this, because it is fair to the people who pay the taxes that they shall have reasonable opportunity to become posted and save all costs and additions, and they complain bitterly if after all this they happen to overlook it. Suppose instead of doing this I should cut out four notices from the county paper, as I know is done by some collectors and put them up fairly, what chance have the masses of the tax-payers to get any information? The fact is, this is all that the law requires. No one could be blamed after meeting its provisions literally and also in spirit.

Now, the fact is, every provision should be made in the laws to make the matter as easy and as satisfactory as any reasonable man could ask. This advertising costs, as I do it, about twenty-five dollars for the handbills, and say thirty-five to forty dollars for the advertising in the papers. I have given you the details so that you could see the propriety of providing in the law for what is needed. The tax-payers will be grateful to any one who protects them. Really the advertising should be done at the expense of the Government, as the whole theory of the compensation is that the money. There is no fairness in Chicago in advertistax-payer goes to the collector and pays him his ing in one paper. What chance have the Germans

of seeing such a notice in the Tribune or the Repub

lican, or a Democrat either? There should be a discretion in the collector, and of course the cost should be provided for as are those of postage, stationery, &c, In my district all these notices ought to be in the paper at least two weeks, and nothing by way of notice less than I do is of much account. At any rate the four notices required by the law are merely a mockery, for while admitting the obligation to notify, what chance would the tax-payers of Kane county have of seeing any one of four notices. My hope is that you will get the next law to provide for reasonable notice at the expense of the Government. I do say that as a rule our people carry this tax cheerfully, and I want to see every reasonable provision to make it as easy as possible. If anything else occurs to me, I will write you again. I am sorry to see how long my letter is, but could not well make it shorter. Yours, truly, WAIT TALCOTT. General J. F. FARNSWORTH, M. C.

Mr. JENCKES. I think that that assessor should have a word of commendation. He should be recommended to all assessors for faithfulness and diligence.

The committee divided; and there wereayes 31, noes 37; no quorum voting.

The CHAIRMAN, under the rule, ordered that the roll should be called.

The Clerk proceeded to call the roll, and the following members failed to answer to their

names:

Messrs. Anderson, Delos R. Ashley, James M. Ashley, Baldwin, Barker, Beaman, Bidwell, Bingham, Boyer, Brandegee, Bromwell, Broomall, Buckland, Chanler, Sidney Clarke, Cobb, Culver, Darling, Davis, Dawson, Deming, Denison, Dumont, Eckley, Eliot, Farquhar, Glossbrenner, Goodyear, Grider, Hale, Aaron Harding, Abner C. Harding, Harris, Henderson, Hill, Hogan, Hotchkiss, John H. Hubbard, Edwin N. Hubbell, James R. Hubbell, James Humphrey, James M. Humphrey, Ingersoll, Johnson, Jones, Julian, Latham, Loan, Marshall, Marvin, McCullough, McIndoe, Morris, Moulton, Newell, Nicholson, Noell, Orth, Pike, Pomeroy, Raymond, Ritter, Rogers, Rollins, Rousseau, Schenck, Shanklin, Sitgreaves, Sloan, Smith, Starr, Stillwell, John L. Thomas, Thornton, Robert T. Van Horn, Ward, Wentworth, and Wright.

The committee then rose; and the Speaker having resumed the chair, Mr. WASHBURNE, of Illinois, reported that the Committee of the Whole on the state of the Union had had under consideration the special order, being bill of the House No. 513, to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof, and finding itself without a quorum had directed the roll to be called, and the names of the absentees to be reported to the House.

The SPEAKER stated that a quorum having answered to their names, the committee would resume its session.

The committee then resumed its session, (Mr. WASHBURNE, of Illinois, in the chair.) The question recurred on the amendment moved by Mr. Cook, and it was agreed to.

Mr. JENCKES. I move to strike out the following proviso:

Provided, That no appeal shall be allowed to any party after he shall have been duly assessed, and the annual list containing the assessment has been transmitted to the collector of the district.

ques

Mr. Chairman, the amendment of the gentleman from Vermont [Mr. MORRILL] in the preceding line seems to cover this whole tion enlarging the powers of assessor, giving him the full control of this assessment, leaving him to make rules in each particular case as to when the assessment shall be completed. These appeals may not be made according to the terms of this act, which are rather blind, and should be made, it seems to me, according to the rules the assessor may prescribe. A person may be absent in Europe or may be outside of his district at the time when by the ordinary rules the assessment should be considered as completed. When he returns, it seems to me, he should have the privilege of going before the assessor and having his case considered; not leaving it open indefinitely, but giving it, as the amendment of the gentleman from Vermont provides, to the assessor to provide a mode in which the case shall be considered.

The amendment was agreed to.
The Clerk read as follows:

That section twenty be amended by striking out all after the enacting clause and inserting in lieu thercof