Page images
PDF
EPUB

m,

p. m.

exercise of a power which I did not think that jurisdiction of the State, I meant that it seemed fourteenth line, the word "whole;'! also, by Congress under the Constitution possessed to me that it trenched upon the exclusive legis- || inserting after the word "quantity,'' in the which constituted the reason why I voted lative jurisdiction of the State. I did not say fifteenth line, the word " consumed.'' against the bill, and I see nothing whatever or intimate that every member of the House The amendment was agreed to. in that vote inconsistent with my oft-repeated || wlio voted for this amendment would stultify Mr. HOOPER, of Massachusetts. I move declaration that I was in favor of the principle || his vote for the civil rights bill, nor did I mean further to amend by striking out in the fiftyof the bill, which was also embodied in the bill to impugn the motives of any member. I which I introduced for the purpose of securing merely said that it seemed to me that by this

sixth line, on page 9, the words “apply to

or;'' also, by striking out after the word "perto all the rights of citizenship with whatever vote the belief could fairly be inferred that

son," in the same line, the word “to," and power we possessed. Congress had not now that power.

inserting in lieu thereof the word “for.'' But now it comes before us in the form of The hour of half past four o'clock p. m. The amendment was agreed to. an amendment to the Constitution, which pro- having arrived, the House, pursuant to order, poses to give Congress the power to attain this

Mr. JENCKES. In lines fifty-three and fiftytook a recess until half past seven o'clock P. precise result. I shall vote for that amendment

four of this section there is a provision that cheerfully, because I think Congress should

any person making a false oath or affidavit shall

EVENING SESSION. have that power. Now, I do not think there

be guilty of perjury, “and be liable to impris

The House reassembled at half past seven onment not less than two years nor more than is any inconsistency in these two positions. If

o'clock there is, the gentleman from Iowa (Mr. WIL

five years." I move to strike out the latter son] is welcome to all he can make out of it.

TAX BILL.

clause of that provision and insert these words: I do not feel at all embarrassed by it myself. Mr. WASHBURNE, of Illinois, moved that

And shall be subject to the punishment prescribed And I submit to him that it is not of very great the rules be suspended, and that the House

by existing statutes for that offense. consequence to anybody but myself whether I resolve itself into the Committee of the Whole It is a singular fact, of which the committee am consistent or not. on the state of the Union on the special order.

should be aware, that the statutes of the United Mr. WILSON, of Iowa. I admit that it is The motion was agreed to.

States prescribe two kinds of penalty for the not of very great consequence whether the gen- So the rules were suspended; and the House

offense of false swearing: The courts of the tleman is consistent or not.

accordingly resolved itself into the Committee United States, not having any common-law But there is one view of this question which of the Whole on the state of the Union, (Mr.

jurisdiction over the offense, are governed by I thought rendered it proper to call the atten- WASHBURNE, of Illinois, in the chair,) and

statutes, and by those alone, and if this protion of the gentleman and the House to this resumed the consideration of the special order,

vision of the bill should take effect in the subject. The gentleman attempted to justify | being a bill of the House (No. 513) to amend

manner prescribed here it would make a third his vote, and in doing so referred to the pending an act entitled "An act to provide internal statute penalty for the offense of false swearamendment to the Constitution, and attempted revenue to support the Government, to pay

ing: The existing statutes prescribe a penalty to draw the conclusion that all those who might | interest on the public debt, and for other pur

which is sufficient, being in fact more stringent vote in favor of this amendment would be stul- poses, approved June 30, 1864, and acts

than the one proposed here. tifying themselves they had voted for the amendatory thereof.

Mr. HOOPER, of Massachusetts. I think civil rights bill in the absence of this amend- The Clerk resumed and concluded the read

there is no objection to that amendment, and ment. Now, if the gentleman will look to his | ing of the seventh section, which is as follows:

I hope that it will be adopted.

The amendment was agreed to. remarks carefully, he will find that he referred, Sec. 7. And be it further enacted, Thatitshall be the not to the second section, to which he now duty of every person, firm, or corporation, manufac- The next section was read, as follows: refers, nor to any other section but the first

turing cotton for any purpose whateverin any district
where cotton is produced, to return to the assessor

SEC. 8. And be it further enacted, That the provissection, which declares against any discrimina- or assistant assessor of the district in which such man

ions of the act of June 30, 1864, as amended by the tion in the exercise or enjoyment of rights ufacture is carried on, a true statement in writing,

act of March 3, 1865, relating to the assessment of signed by him and verified by his onth or affirmation,

taxes and enforcing tho collection of the same, and among citizens of the United States in the sevand a duplicate thereof to the collector of said dis

all proceedings and remedies relating thereto, shall eral States. I quoted the provision of the bill trict on or before the 10th day of each month; and

apply to the assessment and collection of the duty, which he introduced, and which, in addition to the first statement so rendered shall be on or before

fines, and penalties herein imposed, so far as thesame the 10th day of July, 1866, and shall state theamount

are applicable, and not inconsistent with the provisdeclaring them citizens, declared that they shall of cotton which such manufacturer had on hand and

ions herein contained; and that the Commissioner be entitled to all the rights and privileges as unmanufactured, orin process of manufacture, on the

of Internal Revenue, subject to the approval of tho such. 1st day of said month, and each subsequent state

Secretary of the Treasury, shall make all necessary ment shall show the whole amount in pounds, gross

rules and regulations for ascertaining the weight of Now, I submit to the gentleman that the wcight, of cotton purchased or obtained, and the

all cotton to be assessed, and appropriately marking Government of the United States cannot pro- whole amount consumed by him in any business or

the same, and generally for carrying into effect the tect citizens in the enjoyment of these rights process of manufacture during thelast precedingcal

foregoing provisions of this act. And the Secretary endar month, and the quantity and character of the

of the Treasury is authorized to appoint all necessary without going within the jurisdiction of the goods manufactured therefrom; and every such man

inspectors, wcighers, and markers cotton, whose State. A citizen of the United States is al- ufacturer or consumer shall keep a book in which he

compensation shall be determined by the Commisways a citizen of the State in which he resides ; shall enter the quantity, in pounds of cotton, which

sioner of Internal Revenue, and paid in the same he has on hand on the lst day of July, 1866, and each

manner as inspectors of distilled spirits are paid. and the rights which he possesses as a citizen quantity or lot purchased or obtained by him there- Mr. HOOPER, of Massachusetts. I move of the United States can only be secured to after; the time when and the party or parties from

to amend by striking out, in the seventh line him by laws which operate within the State in

whom the same was obtained; the quantity of said wbich he resides. Now, to show that the same cotton, if any, which is the growth of the collection

of this section, the word '" duty, and insertdistrict where the same is manufactured; the quan- ing in lieu thereof the word “tax." class of rights were referred to by the gentle- tity, if any, which has not been weighed and marked The amendment was agreed to. man, I call attention to the proposition con

by any officer herein authorized to weigh and mark

the same; the quantity, if any, upon which the tax tained in his speech made, I believe, in Jan

Mr. HOOPER, of Massachusetts. I move had not been paid, so far as can be ascertained, beHe said that,

further to amend by striking out in the same fore the manufacture thereof; and also the quantities used or disposed of by him from time to time in

line the word “herein.'' "In the third place, we should provide by law for

any process of manufacture or otherwise, and the The amendment was agreed to. giving to the freedmen of the South all the rights of quantity and character of the product thereof, which citizens in courts of law and elsewhere." book shall, at all times during business hours, be

Mr. HOOPER, of Massachusetts. I move "All the rights of citizens in courts of law

open to theinspection of the assessor, assistant assess- further to amend by striking out in the seventh

ors, collector, or deputy collectors of the district, inand elsewhere” are broader terms than those

and eighth line the words * so far as the same spectors, or of revenue agents; and such manufacused in the first section of the civil rights bill; turer shall pay monthly to the collector within the are applicable." but what I insist upon now is, that the gentle

time prescribed by law the tax herein specified, sub- The amendment was agreed to.

ject to no deductions, on all cotton so consumed by man being in favor of conferring these rights him in any manufacture, and on which no exciso Mr. HOOPER, of Massachusetts. I move in courts and elsewhere, he must of course tax has previously been paid; and every such man- to amend by striking out the words “herein adınit the power in the Government to enforce

ufacturer, or person whose duty it is so to do, who
shall neglect or refuse to make such returns to the

contained,” in the eighth and ninth lines, and and protect those rights in the courts and

assessor or to keep such book, or who shall make falso inserting in lieu thereof the words of the preelsewhere." Therefore, the subsequent sec- or fraudulent returns, or make false entries in such ceding sections of this act. tions of the civil rights bill were but the result book, or procure the same to be so done, in addition

The amendment was agreed to. to the payment of the tax to be assessed thereon shall of that power, affirmed by the Supreme Court forfeit to the United States all cotton and all products Mr. HOOPER, of Massachusetts. I move in the decision to which I have referred, to of cotton in his possession, and shall be liable to a protect the rights which the citizen possessed. penalty of not less than one thousand nor more than

to amend by inserting after the word “imfive thousand dollars, to be recovered with costs of posed,” in the seventh line, the word “by." Mr. RAYMOND. I desire to say, in refer- suit, or to imprisonment not exceeding two years, in The amendment was agreed to. ence to that point, merely that while in that the discretion of the court; and any person or perspeech and elsewhere I did declare myself to

sons who shall make any false oath or affidavit in Mr. HOOPER, of Massachusetts. I also

relation to any matter or thing herein required shall be in favor of extending and securing to all

move to amend by inserting before the word be guilty of perjury, and be liable to imprisonment citizens their rights in courts and elsewhere, I not less than two years nor more than five years:

"appropriately,” in the twelfth line, the word did not declare myself in favor of the doctrine

Provided, That nothing herein contained shall be

construed in any manner to apply to or affect the liathat Congress had the power to enforce those

The amendment was agreed to. bility of any person to any tax imposed by law on rights by such penalties as is prescribed in the the goods manufactured from such cotton.

Mr. HOOPER, of Massachusetts. I move civil rights bill

Mr. HOOPER, of Massachusetts. I move to amend by striking out, in the fourteenth line, Then, as to invading the jurisdiction of the to amend by striking out in the eleventh line,

the words of this act. States, the gentleman misunderstood me. I on page 7, the word “ amount,” and inserting

The amendment was agreed to. did not mean simply that the civil rights bill in lieu thereof the word 'quantity;'' also, by Mr. PAINE. I apprehend that the gentle. authorized Congress to enter into the territorial || inserting before the word *quantity,” in the man from Massachusetts has made a mistake

39th Cong, Ist Sess.--No. 158.

uary last.

)

[ocr errors]

6 for.

[ocr errors]

in the amendment which has just been adopted | is directed may be found, by an attested copy deliv: that it shall read “signed by such assistant on his motion. In the original language of the ered to such person in band or left at his last and

assessor. usual place of abode, allowing him at the rate of one section, it is the proceedings and remedies

The amendment was agreed to. day for twenty-five miles he may be required to travel, which are stated or referred to as not inconsist- computed from the place of service to the place of Mr. HOOPER, of Massachusetts, I move ent with the provisions of the act; but as it examination; and the certificate of service signed by an assistant assessor shall be evidence of the fact it

to amend in the seventy-eighth and seventy. has been amended the language is, "tax, fines,

states on the hearing of an application for an attach- ninth lines by striking out the words "accordand penalties not inconsistent with the provis- ment, and when the summons requires the produc

ing to its exigency," so that it shall read, “ to ious herein contained."

tion of books, it shall be sufficient if such books are.
described with reasonable certainty. In case any

obey such summons or to give testimony." Mr. HOOPER, of Massachusetts. I think,

person so summoned shall neglect or refuse to obey The amendment was agreed to. if the gentleman will examine the amendment, such summons according to its exigency, or to give he will find that it is correct. As amended the testimony, or to answer interrogatories as required, it

Mr. HOOPER, of Massachusetts. I move shall be lawful for the assessor, upon affidavit prov- to insert the words " or a commissioner of the language reads, "shall apply to the assessment ing the facts, to apply to thejudge of the district court

circuit court of the United States” before the and collection of the tax, fines, and penalties for the district within which the person so summoned imposed by and not inconsistent with the proresides, or a commissioner of the circuit court of the

words that now appear in the next line, “for United States, who is hereby authorized and empow- the district within which the person so sumvisions of this act." ered to perform the duties herein required, for an

moned resided." The two lines should be Mr. PAINE. The word “inconsistent" attachment against such person as for a contempt. before referred to the proceedings and reme

It shall be the duty of such judge or commissioner to transposed.

hear such application, and it satisfactory proof be The amendment was agreed to. dies; now it refers to something very different. made, to issue an attachment, directed to some proper Perhaps the gentleman intended that; but I officer, for the arrest of such person, and upon his

Mr. HOOPER, of Massachusetts. I move supposed he did not.

being brought before him to proceed to a hearing of to strike out of the eighty-fourth line the words The Clerk read the first and second para

the case; and upon such hearing the judge or com- "who are" and insert in lieu thereof "such

missioner shall have power to make such order as he graphs of the ninth section, as follows:

shalldeem proper to enforce obedience to the require- judge or commissioner," so that it will read, Sec. 9. And be it further enacted, That the act en

ments of the summons and punish such person for his *such judge or commissioner is hereby authortitled "An act to provide internal revenue to support default or disobedience. It shall be the duty of the

ized and empowered," &c. the Government, to pay interest on the public debt,

assessor or assistant assessor of the district within and for other purposes," approved June 30, 1804, which such person shall have taxable property to

The amendment was agreed to. amended by the act of March 3, 1865, be, and the same enter into and upon the premises, if it be necessary,

Mr. HOOPER, of Massachusetts. I move is hereby, amended as follows:

of such person so refusing or neglecting, or rendering That section five be amended by adding thereto the

a false or fraudulent list or return, and to make, ac- to insert after the word “duty” the words or following: and any inspector or revenue agent or any

cording to the best information which he can obtain, tax,'' in the one hundred and sixth line, in the special agent appointed by the Secretary of the Treasincluding that derived from the evidence elicited by

one hundred and tenth line, and in the one hunury, who shall deinand or receive any compensation,

the examination of the assessor, and on his own view fee, or reward, other than such as are provided by law

and information, such list or return, according to the dred and twelfth line. Also, to insert “as'' in for, or in regard to, the performance of his official

form prescribed, of the property, goods, wares, and the place of “ with” in the one hundred and duties, or shall be guilty of any extortion or willful merchandise, and all articles or objects liable to duty

eighteenth line. Also, to strike out" duties," oppression in the discharge of such duties, shall, upon

or tax, owned or possessed or under the care or manconviction thereof in any circuit or district court of

agement of such person, and assess the duty thereon, in the one hundred and nineteenth line, and the United States having jurisdiction thereof, be sub

including tho amount, if any, due for special tax or insert “duty or tax." Also, the letter "5" ject to a fine not exceeding $1,000 or to imprisonment income, and in case of the return of a false or fraud

in the word " listsin the same line. Also, for pot exceeding one year, or both, at the discretion

ulent list or valuation, he shall add one hundred per of the court, and shall be dismissed from oflice, and cent, to such duty; and in case of a refusal or neglect,

the words “lists and returns" in the one hun. shall be forever disqualified from holding any office

except in cases of sickness or absence, to make a list dred and twenty-first line; so that that portion under the Government of the United States. And or return, or to verify the same as aforesaid, he shall

of the section shall read: one half of the fine so imposed shall be for the use

add fitty per cent, to such duty; and in case of negof the United States, and the other half for the use

lect occasioned by sickness or absence as aforesaid, It shall be the duty of the assessor or assistant asof the person, to be ascertained by the judgment of

the assessor may allow such further time for making sessor of the district within which such person shall the court, who shall first give information whereby

and delivering such list or return as he may judge have taxable property to enter into and upon the any such fine may be incurred.

necessary, not exceeding thirty days; and the amount premises, if it be necessary, of such person so refus

so added to the duty shall, in all cases, be collected ing or neglecting, or rendering a false or fraudulent Mr. HOOPER, of Massachusetts. I move by the collector at the same time and in the same list or return, and to make, according to the best into amend by inserting in the twenty-fourth line

manner with the duties; and the lists or returns so formation which he can obtain, including that derived of the paragraph just read the word “the"

made and subscribed by such assessors or assistant from the evidenco elicited by the examination of the

assessors shall be taken and reputed as good and assessor, and on his own view and information, such before the word " information."

suflicient lists or returns for all legal purposes. list or return, according to the form prescribed, of the The amendment was agreed to.

property, goods, wares, and merchandise, and all arti

Mr. HOOPER, of Massachusetts. I move cles or objects liable to duty or tax, owned or posMr. HOOPER, of Massachusetts. I move to amend by striking out in the seventieth line, sessed or under the care or management of such perto amend by striking out the word "incurred," on page 12, the word “him," and inserting

son, and assess the duty or tax thereon, including tho at the end of the paragraph, and inserting in

amount, if any, duo for special tax or income; and in in lieu thereof the words such assistant

case of the return of a false or fraudulent list or vallieu thereof the word "imposed.”: assessor.''

untion, he shall add one hundred per cent. to such The amendment was agreed to.

The amendment was agreed to.

duty or tax; and in case of a refusal or neglect, ex

cept in cases of sickness or absence, to make a list or The next paragraph of the ninth section was Mr. HOOPER, of Massachusetts. I move to return, or to verify the same as aforesaid, he shalladd read, as follows: amend by inserting before the word “twenty":

fifty per cent. to such duty or tax; and in case of negThat section fourteen be amended by striking out all

lect occasioned by sickness or absence as aforesaid, in the same line the word “ each ;'' so that the

the assessor may allow such further time for making after the enacting clause, and inserting in lieu thereof clause will read :

and delivering such list or return as he may judge the following: that in case any person shall be absent from his or her residence or place of business at the Allowing such assistant assessor at the rate of one

necessary, not exceeding thirty days; and the amount tinc an assistant assessor shall call for the annual day for each twenty-five milcs he may be required to

so added to the duty shall, in all cases, be collected

by the collector at the same time and in the same list or return, and no annual list or return has been travel. rendered by such person to the assistant assessor as

manner as the duty or tax; and the list or returns so The amendment was agreed to.

made and subscribed by such assessors or assistant required by law, it shall be the duty of such assistant assessor to leave at such place of residence or busi- Mr. HOOPER, of Massachusetts. I move

assessors shall be taken and reputed as good and suf

ficient for all legal purposes. ness, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest

further to amend by inserting in the seventy: The amendments were agreed to. post oflice, a note or memorandum, addressed to such first line after the words “computed from" person, requiring him or her to render to such assist

Mr. STEVENS. I want to call the attenant assessor the list or return required by law within

the words “his place of residence to.” ten days from the date of such note or memorandum,

The amendment was agreed to.

tion of the committee to what has been sug.

gested to me by an assessor, that although verified by oath or affirmation. And if any person, Mr. HOOPER, of Massachusetts. I move on being notified or required as aforesaid, shall refuse

they are authorized to enter into a district and or neglect to render such list or return within the

also to amend by striking out in the seventy- make an examination there is no provision for time required as aforesaid, or if any person without

second line the words to the place of exami- || paying witnesses. notice, as aforesaid, shall not deliver a monthly or nation." other list or return at the time required by law, or if

Mr. THAYER. If my colleague will yield any person shall deliver or disclose to any assessor or

Mr. BROMWELL. Mr. Chairman, it appears || I will offer an amendment to cover that sug. assistant assessor any list, stutement, or return which, to me that the design of this provision must in the opinion of the assessor, is false or fraudulent,

gestion. or contains any underetatement or undervaluation,

have been to give the party time to repair from Mr. STEVENS. And while I am up I will it shall be lawful for the assessor to summon such his place of residence to the place where the suggest another thing. The original law-and person, his agent, or other person having possession, examination is to be made; and if we make I do not see that there is any alteration in this custody, or care of books of account containing entries relating to the trade or business of such person,

the language apply to the assistant assessor -allows the assessor in case of an alleged fraud or any other persons he may deem proper, to appear we give no time to the person summoned. to enter into an examination, being himself the before such assessor and produce such book, at a time Mr. HOOPER, of Massachusetts. If the and place therein named, and to give testimony or

judge and jury, and after settling the question answer interrogatories under oath or atfirmation

gentleman will examine the provision he will of fraud, to double the amount assessed. respecting any objects liable to duty or tax as afore- see that the object is to provide for the serv- Mr. MORRILL. I call the attention of the said, or the lists, statements, or returns thereof, or ing of the summons by the assistant assessor, any trade, business, or profession liable to any tax as

gentleman to page 116, where there is this proaforesaid. And the assessor inay summon, as afore

and for his pay for the service in going from vision: said, any person residing or found within the State the place of his residence to he place where

The bills for the attendance and mileage of said in which his district is situated. And when the per

the summons is to be served. This provision witnesses shall be taxed by the assessor and paid by son intended to be summoned does not reside and cannot be found within such State, the assessor may has nothing to do with the examination. It the delinquent parties, or otherwise by the collector

of the district, on certificate of the assessor, at the enter any collection district where such person inay merely relates to the summons for the exam

rates usually allowed in said districts for witnesses be found, and there make the examination hereinbe. ination.

in courts of justice. fore authorized. And to this end he shall there haso and may exercise all the power and authority he has

The amendment was agreed to.

Mr. THAYER. That only applies to cases or may lawfully exercise in the district for which he is commissioned. The summons authorized by this

Mr. HOOPER, of Massachusetts. I move of appeal. section shall in all casey be served by an assistant

to amend in the seventy-third line by striking Mr. STEVENS. I desire to state further assessor of the district where the person to whom it

out the word “an” and inserting “guch,'' so that according to the construction of the law

66

error.

is for the benefit of the Government, that hele Mr. THAYER. I will consent to that, and

the assessor is the final judge of fraud to any that cases constantly occur in which assessors ries under oath or affirmation respecting any objects amount, so that a man may be fined $100,000 are required to go into remote parts of their liable to duty or tax as aforesaid, or the lists, stateand his property sold without remedy. I know districts for the purpose of making these exam.

ments, or returns thereof, or any trade, business, or

profession liable to any tax as aforesaid. And the a case in my county where, although there was inations. There are cases in which it is im- assessor may summon, as aforesaid, any person resida conflict of testimony, and an assessment possible to make an examination at the place ing or found within the State in which his district is

situated. made of $60,000, not on an annual but on a where the oflice of the assessor is, because the monthly return, it could not be remedied. examination, in order to be worth anything,

Mr. MORRILL. The amendment proposed In such cases the party who is assessed may must be made at the place where the business by the gentleman from Pennsylvania [Mr. have his property sold according to law, and of the party is carried on. That renders it THAYER] I think has some merit in it. But I he can do nothing until after it is sold, and all necessary for the assessor to go to the place think it requires a little more careful considerthat he can collect then is the amount of the of business; and oftentimes it is very distant

ation than we are likely to give it to-night. from his place of residence. Now, sir, is it Therefore, I would suggest that it be passed Mr. THAYER. I move to amend this sec. not proper, where an assessor is required to over for the present, if the committee will contion by adding at the end of line one liundred incur expense in traveling to a remote corner

sent that it may be considered at some other and twenty-two the following:

to an which

time. When the assessoris required or compelled to travel to make examinations, as provided in this section, should receive at least his traveling expenses

withdraw the pro formâ amendment I sub. he shall be allowed mileage and his necessary and for that service? I do not see any liability to

mitted. proper traveling expenses; and the bills for the attundance and milcage of witnesses shall be taxed abuse in it, nor do I see any injustice to the

Mr. HOLMES. I move to amend that por. by to assessor and paid by the delinquent party, or Government.

tion of the section which gives authority to the othe wise by the collector of the district on the cer- Mr. GARFIELD. The gentleman will ob- assessor to go out of his district to find the party lificne of the assessor, at the rates usually allowed in sait district for witnesses in courts of justice. serve, and I wish him to give me his attention,

assessed by striking out in the sixty-first line Mr. UPSON. I would suggest to the gen: authorizing the assessor to go out of his disthat this whole section has relation solely to

the words“ may enter,'' and inserting in lieu

thereof the word "of;" and by striking out in tleman that in order to make his amendment contorni to the one read by the chairman of

trict into another to find an absent delinquent || the sixty second line the words and there,
tax-payer.
Now, the gentleman proposes an

and inserting "may;' so that the clause shall the Committee of Ways and Means, he should amendment which will authorize the person

read: strike out the word " bills'' and insert " costs." Mr. THAYER. My impression was that thus going out, the person who has been author

And when the person intended to be summoned

does not reside and cannot be found within such it did confirm.

ized by this section as it now stands to go out I will accept that modifi.

State, the assessor of any collection district where of his district, to charge his actual expenses cation.

such person may be found may make the examinaMr. GARFIELD. Let me suggest a further and mileage for thus going. The gentleman,

tion herein before authorized. modification: that instead of the words toward

if he will examine the section in connection That will obviate the objection made by the the close of the amendment, ' at the rates usu

with the amendment he has proposed, will find | gentleman from Pennsylvania (Mr. STEVENS] ally allowed in said district to witnesses in

that it will accomplish precisely what I have in regard to there being no provision for milecourts of justice,” he insert " at the rates alsuggested.

age. If that is adopted it will render it neceslowed to witnesses in the district court of the

I will state in a few words what the object of sary to strike out the sentence immediately

this section is. United States." That will make it definite.

For instance, there are in the following, to wit:

city of New York a large number of persons Mr. THAYER. I accept that modification

And to this end he shall there have and may excrwho do business there but reside in Jersey City cise all the power and authority he has or may lawalso. Mr. Chairman, there are two proceedings it is necessary for the assessors to have some or in some other neighboring district. Now,

fully exercise in the district for which he is commis

sioned. provided for by this section. One is a prelim

Mr. MORRILL. I will receive it as a suginary examination where there has been no

means of reaching them. This section was
framed for the purpose of enabling them to go

gestion, but will not accept it now as an amendIn return, or a suspected fraudulent return. into other districts than their own, and through

ment. that case the assessor is obliged to make a prethe assessors of those other districts summon

Mr. HOLMES. I am willing that the comliminary examination, and he examines wit.

mittee should consider it and report upon it. nesses and persons, in effect the same forms of

delinquent tax-payers and there hold examina-
tions of the cases. But we thought it not wise

Mr. STEVENS. I now offer an amendment proceeding which he pursues subsequently upon a hearing upon an appeal taken. T'he effect of

to allow those assessors mileage and traveling to remedy the evil which I spoke of before, to this amendment is simply to add this provision expenses for going into other districts, for the come in at the end of the paragraph, line one

I do not see any which the committee have already incorporated journeys to distant districts and charge heavy | supplied elsewhere, of course it may be stricken reason that if we did it they might make long | hundred and twenty-two.

better place. If it should turn out that it is in that part of the section which relates to the

fees for them. hearing of appeals to the other part of the sec

out: tion which relates to the preliminary examina

Now, if the gentleman's amendment is tions. It is, of course, quite as necessary that adopted, I think it will be found to open the

In lieu of the remedy now provided whereby fraud

is or shall be charged to exist in any annual, monthly, provision be made for thepayment of witnesses door very wide indeed. We provide in the

or other list, or in any annual, inonthly, or other in the one case as in the other; and I presume

section already that the assessor in the district returns, and the party charged with the said fraud to which the other assessor goes to make the

shall deny the same, dem a trial, and shall the amendment will meet with the approval of

sufficient bail for the amount of the alleged fraud, the Committee of Ways and Means. summons, shall be the party to make the sum.

deficiency, and costs of suit, proceedings shall be şusThe amendment was again read.

mons, for which he is to receive pay at the rate pended and suit be brought in the court of the United stated in the section for traveling from his own

States for said district to recover the amount of the Mr. GARFIELD. I did not observe the first

alleged deficiency or fraud, and the same shall be place of residence to the place where the sum

prosecuted to judgment as in other cases: Provided, part of that amendment, when it was read be- mons is to be served. But we did not think it That this section shall not be construed to take away fore, and I now desire to call the attention of the right to allow the assessor who travels out of

the right to proceed by indictment as now provided comunittee to what it seems to me would be a his district mileage and traveling expenses.

by law. very great abuse that would grow up under it If the amendment of the gentleman can be

Mr. ALLISON. I move to amend the amend. if it became a law. If we give assessors the l offered to some section that relates to the as.

ment by inserting after the word "deficiency" right to go into other districts to assess delin- sessor's own district, it may be appropriate ;

the words "and also for the penalty.” quent or absent tax-payers, and allow them but it seems to me it is not appropriate here.

The amendment to the amendment was mileage and their actual expenses, they may The CHAIRMAN. Debate is closed upon agreed to. make all sorts of trips. A man in Ohio may the amendment.

Mr.JENCKES. I ask the gentleman whether make a trip into Illinois, or a man in Massachu- Mr. THAYER. I inove pro formâ to strike it is consistent with the language of the section setts might make a trip into Ohio, and thus out the last words of the anendment, for the as it stands. As I understand it it provides for great expense might be incurred. I do not think

purpose of making an explanation. There a suspension of proceedings and a commenceit would be safe to make such a provision as would be force in the remarks made by the ment of a suit afterward. this. It would open the door to much fraud.

gentleman from Ohio, [Mr. GARFIELD,] if I Mr. STEVENS. It provides for proceedI hope the amendment will not be adopted in could see that this section is to have the effect | ings by the assessor and then refers him to the its present form.

which he states. But I do not read it in that court. Mr. THAYER. I do not think the commit- way; I find this provision in it:

Mr. ALLISON. I would ask the gentleman tee will find in this amendment the terrible

And if any person, on being notified or required as

from Pennsylvania how he proposes to have results anprehended by my friend from Ohio. aforesaid, shall refuse or neglect to render such list this security or bail decided upon, whether by I would like to know under what law an asor return within the time required as aforesaid, or if

the collector or by the court. any person without notice, as aforesaid, shall not desessor can go into any district but his own to liver a monthly or other list or return at the time

Mr. STEVENS. I suppose to the satisfacmake assessments. I will yield to the gentle- required by law, or if any person shall deliver ordis- tion of the assessor. man to explain what he means by that.

close to any assessor or assistant assessor any list, Mr. ALLISON. Then it should be inserted.

statement, or return which, in the opinion of the asMr. ALLISON. By this very section an sessor, is false or fraudulent, or contains any under- Mr. STEVENS. I will modify it by adding assessor is authorized to go from one district statement or undervaluation, it shall be lawful for the words to the satisfaction of the assessor. to another.

the assessor to summon such person, his agent, or Mr. WILSON, of Iowa. I suggest to the

other person having possession, custody, or care of Mr. THAYER. I am willing to qualify my books of account containing entries relating to the gentleman from Pennsylvania to this over amendment so as to confine it to his own dis- trade or business of such person, or any other persons and let the committee consider it. I undertrict. But we all know, who know anything

he may deem proper, to appear before such assessor stand some of the committee are of opinion

and produce such book, at a time and place therein about the operation of the law as it stands, named, and to give testimony or answer interrogato

that it is already provided for in the bill.

ler

pass

[ocr errors]

Mr. STEVENS. I will let it

pass

with the understanding that I may renew it.

Mr. JENCKES. I move to amend the section by striking out lines eighty-three, eighty. four, eighty-five, and eighty-six, as follows:

Or a commissioner of the circuit court of the United States, for the district within which the person so summoned resides, who is hereby authorized and empowered to perform the duties hercin required, for an attachment against such person as for a contempt.

Also to strike out the word "commissioner" whererer it occurs afterward. I do not think a commissioner appointed by the Supreme Court of the United States should have power to issue an attachment for contempt in any case. That is a matter that belongs exclusively to the court, and should never be delegated to any other than a judge.

Mr. MORRILL. I shall not strenuously contend for this provision. It is in the present law. No change is made. It is a matter of very considerable convenience, because all the district courts are overloaded with business, and it is necessary that we should have some tribunals to dispose of these cases promptly.

Mr. JENCKES. That is all very true.

Mr. MORRILL. Let me add that these commissioners are quite as well qualified to discharge such dutios as many of the judges themselves.

Mr. JENCKES. That may be, but I do not believe in delegating such powers as these to any others than the judges known to the Constitution and laws of the United States. I move, therefore, that the provision be stricken out.

Mr. THAYER. There seems to me to be one objection to the suggestion of the gentleman from Rhode Island, which ought to have some force in the determination of the question on his amendment, and that is, that if the court is substituted for the commissioner, it will necessarily increase the expenses of the working of the law, and also the trouble of it; because the commissioners are scattered over the different districts of the United States, and they can be applied to with much greater facility and at much less expense for this process than the judges of the United States courts.

Mfr. JENCKES. That is true, but the gentleman from Pennsylvania will agree with me in the statement of what is an attachment for contempt. It is punishment without trial and without hearing, except upon affidavits, and at the pleasure of the judge or officer ordering it.

Mr. MORRILL. I hope the amendment will not be adopted. It would very much impair the efficiency of the law.

The question was put on Mr. JENCKES's motion, and there were---ayes 29, noes 38; no quorum voting.

Mr. MORRILL demanded tellers.

Tellers were ordered; and Messrs. MORRILL and Jenckes were appointed.

The committee divided; and the tellers reported-ayes 44, noes 51.

So the amendment was not agreed to.

The Clerk read the next paragraph, as fol. lows:

That section nineteen be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: that the assessors for each collection district shall, by advertisement in some public newspaper published in each county within said district, if any such there be, if not, then in somo newspaper in a collection district adjoining thereto, and by notifications to be posted up in at least four public places within each assessment district, advertise, by not less than ten days' notice, all persons concerned of the time and place within said collection district when and where appeals will be received and determined relative to any erroncous or excessive raluations, assessments, or enumerations by the assessoror assistant assessor returned in the annuallist. And it shall be the duty of the assessor for each collection district, at the time fixed for hearing such appeal, as aforesaid, to submit the proceedings of the assessors and assistant assessors, and the annual lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And the said assessor for each collection district is hereby authorized at any time to hear and determine in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assessors or assistant assessors, and the office or principal place of business

of the said assessor shall be always open when he is tise, by not less than ten days' notice, all persons
not necessarily absent therefrom during the business concerned of the time and place within said collec.
hours of each day, for the hearing of appeals by par- tion district when and where appeals will be received
ties who shall appear voluntarily before him: Pro- and determined relative to any erroneous or exces-
ville, That no appeal shall be allowed to any party sive valuations, assessments, or enumerations by the
after he shall have been duly assessed, and the annual assessor or assistant assessor returned in the annual
list containing the assessment has been transmitted list.
to the collector of the district. And all appeals to
the assessor, as aforesaid, shall be made in writing,

It is very important that the tax payers shall
andshall specify the particularcause, unatter, or thing have a fair opportunity of obtaining notice
respecting which a decision is requested. and shall, when they are assessed. This bill, as well as
moreover, state the ground or principle of crror com-
plained of. And the assessor shall have power to

the old law, only provides that the assessor reexamine and determine upon the assessments and shall publish a notice in one paper in each valuations and rectify the same as shall appear just county in his district, or, if there are po paand cquitable; but such valuation, assessinent, or enumeration shall not be increased without a pre

pers published there, then in one paper in the rious notice of at least tive days to the party interested adjoining district, and to post up notices in to appear and object to the same if he judge proper, four public places. The law makes no prowhich notice shall be given by a note in writing to be left at the dwelling-house, office, or place of business

vision for paying the cost of these advertise. of the party by such assessor, assistant assessor, or ments; and it is so, too, with regard to the other person, or sent by mail to the nearest or usual collector. He must himself pay the cost of post office address of said party: Provided further, That on the hearing of appeals it shall be lawful for

advertising. The consequence is that there is the assessor to require by summons the attendanco no inducement for him to take any extraordiof witnesses and the production of books of account in the same manner and under the same penalties as

nary pains to give notice to the public, but, are provided in cases of refusal or neglect to furnish

rather, some little inducement for him to with: lists or returns. The bills for the attendance and hold the notice, because by so doing he makes mileage of said witnesses shall be taxed by the as- the cost for himself. sessor and paid by the delinquent parties, or otherwise by the collector of the district, on certificate of the

Now, it will not be requiring of the assessor assessor, at the rates usually allowed in said district much of a job if we require him to have a for witnesses in courts of justice.

notice posted up at each post office in his disMr. MORRILL. I move to amend that par- trict. It will be very easy for him to mail a agraph in line one hundred and forty-one by notice to each postmaster with the request that striking out after the word "and” the words he will post it up in the office. And the post "the said,'' and inserting in lieu thereof the office where all the people go for their letters word "such."

and papers is of all places the one where they The amendment was agreed to.

will be most apt to see the notice if it is posted Mr. MORRILL. In line one hundred and | up; forty-two, after the word "assessor,'' I move

Mr. KELLEY. I have no objection to the to strike out the words for each collection

amendment of the gentleman from Illinois district."

[Mr. FarnswORTH) as far as it goes. But I The amendment was agreed to.

would suggest to him that however adequate it Mr. MORRILL. In line one hundred and I might be for the rural districts it would be very

inadequate for large cities. forty-seven I move to strike out the word

Mr. FARNSWORTH. I propose this in "always" where it occurs before the word

addition to the notice required by the para“open,'' and also to strike ont all after the word open,” to and including the word graph as it now stands.

Mr. MORRILL. I desire to say to the gen“therefrom ;'' so that it will read:

tleman from Illinois, [Mr. Farxsworth, ] and And the office or principal place of business of the said assessor shall be open during the business hours

to the committee, that the provision he proof each day, &c.

poses would impose a very onerous duty upon The amendment was agreed to.

these officers. In some towns there are no

less than five or six post offices, and a notice Mr. MORRILL. On page 16, line one hun. dred and sixty-four, I move to strike out the posted up at each of them would not become words "given by a note."

so generally known as an advertisement in a The amendment was agreed to.

single newspaper, People who go to the post

oflice do not go there for the purpose of lookMr. MORRILL. In line one hundred and || ing at the walls to see what is posted on them. sixty-five, after the word "writing,” I move And in some districts it would impose upon to strike out the words “to be," and to insert these officers the duty of posting up not less "and" in lieu thereof.

than from one hundred and fifty to two hun. The amendment was agreed to.

dred of these notices, without any adequate Mr. MORRILL. In line one hundred and benefit resulting therefrom. seventy-three I move to strike out the word Mr. STEVENS. I would suggest to the "bills," and insert “costs' in lieu thereof. gentleman from Vermont (Mr. Morrill) that The amendment was agreed to.

he alter it so as to require the notice to be Mr. MORRILL. I move to further amend | posted up at each grog-shop and tavern: the last sentence of this paragraph by striking

Mr. MORRILL. I beg to inform the genout the word “otherwise ;" also by striking | tleman from Pennsylvania [Mr. Stevens) that out the words - collector of," and inserting the

in Vermont we have reformed all that since he words “disbursing agent for;" also by striking left the State. [Laughter.] out the word “usually;" also by striking out

Mr. FARNSWORTH. In my district we the words "in said district for,'' and inserting have more post offices than we have taverns; the word “to” before the word “ witnesses;'

the people receive more letters than they take and also by striking out the words "courts of | glasses of grog. It may be different in Pennjustice," and inserting the words 6 district sylvania. courts of the United States. The sentence

The gentleman from Vermont (Mr. Morwill then read:

RILL] says that the posting up these notices at The costs for the attendance and mileage of said

the post offices will not be likely to bring the witnesses shall be toxed by the assessor and paid by notice so much to the attention of the people the delinquent parties, or by the disbursing agent for as the advertising it in one single newspaper. the district, on certificate of the assessor, at the rates

In that I think he is mistaken.
allowed to witnesses in district courts of the United
States.

In a great many districts in the West a large
The amendment was agreed to.

portion of the population is composed of GerMr. FARNSWORTH. I move to amend the

mans who read only a German paper. In first sentence of this paragraph by inserting | and Republican papers. If the notice is pub

many districts there are Democratic papers after the words "four public

places the words

lished in a single Republican "and of each post office;" so that it will then

paper,

the Dem

ocrats of the district, who do not take that read:

paper, fail to see the notice ; and vice versa. That the assessors for each collection district shall, hy advertisement in some public newspaper pub

Then again there are in some counties local lished in each county within said district, if any such weekly papers which are taken by the people there be, if not, then in some newspaper in a collec- in the vicinity of the place where they are tion district adjoining thereto, and by notifications to be posted up in at least four public places, and at

published; but those people do not take the each post office within cach assessment district, adrer- paper published in a remote portion of the

names:

county. Hence the publishing of the notice require it to be published in a newspaper out- of sccing such a notice in the Tribune or the Repubin a single paper in the district fails to reach side of the district. It is to be published in

lican, or a Democrat either? There should be a disthousands of people who go to the post offices to a newspaper outside of the district if there cretion in the collector, and of course the cost should

be provided for as are those of postage, stationery, &o, get their letters and who would sce a notice should be one county in the district in which In my district all these notices ought to be in the posted up there. As to those who do not go a newspaper is not published.

paper at least two weeks, and nothing by way of

notico less than I do is of much account. At any to the post office their neighbors go there and Mr. GARFIELD. The gentleman is mis

rate the four notices required by the law are merely a would inform them of any notice atfecting them taken. It says if no paper be published in mockery, for while admitting the obligation to notify, if it were posted there. The post office in the the district, then in a newspaper of the largest

what chance would the tax-payers of Kane county local district is the place where people go to circulation in the adjoining district.

have of seeing any one of four notices. My hope is

that you will get the next law to provide for reasonget the news, and that is the place to publish Mr. WILSON, of Iowa. I may have been able notice at the expense of the Governinent. I do these notices.

mistaken in reference to the gentleman's say that as a rule our people carry this tax chcerfully, Mr. ALLISON. Mr. Chairman, this provis- amendinent.

and I want to see cvery reasonable provision to make

it as easy as possible. If anything else occurs to me, ion for the publication of the notice has refer- The committee divided; and there were- I will writo you again, I am sorry to see how long ence only to the hearing of appeals. Gentle- ayes 34, noes 37; no quorum voting.

my letter is, but could not well make it shorter. men will observe that by this section the assessor Mr. MORRILL demanded tellers.

Yours, truly,

WAIT TALCOTT.

General J. F. FARNSWORTH, M. C. is required to keep his office constantly open, Tellers were ordered; and Messrs. ALLISON

Mr. JENCKES. I think that that assessor where persons aggrieved may go voluntarily and THAYER were appointed. and have their cases heard. Now, in some

should have a word of commendation. He The committee again divided; and the tellers

should be recommended to all assessors for rural localities, as for instance in my own dis- reported-ayes fifty-six, noes not counted.

faithfulness and diligence. trict, the district comprises twelve counties, So the amendment to the amendment was and the sub-districts, in some instances, two adopted.

The committee divided; and there were counties. If we should require the assessor to The amendment, as amended, was agreed to.

ayes 31, noes 37; no quorum voting. post a notice at etery post office in each sub

The CHAIRMAN, under the rule, ordered

Mr. WILSON, of Iowa. This now provides that the roll should be called. district, it would be necessary for him to have

for the publication in any newspaper in the the aid of a very large number of assistants.

The Clerk proceeded to call the roll, and district. Hence it appears to me this proposition ought

the following members failed to answer to their

Mr. GARFIELD. It provides for the pubnot to be entertained for a moment. Persons

lication in the paper of the largest circulation aggrieved always have a remedy by going to

Messrs. Anderson, Delos R. Ashley, James M. Ashin the district, and if there be no paper in the ley, Baldwin, Barker, Beaman, Bidwell, Bingham, the assessor's office and having their appeals district, then in the paper of the largest circu

Boyer, Brandegee, Bromwell, Broomall, Buckland, heard there. I trust the amendment will not lation in the adjoining district.

Chanler, Sidney Clarke, Cobb, Culver, Darling, Dabe adopted.

vis, Dawson, Deming, Denison, Dumont, Eckley,

Mr. COOK. I move in the one hundred and Eliot, Farquhar, Glossbrenner, Goodyear, Grider, The amendment was not agreed to. thirtieth line after the word “places’’ to insert

Hale, Aaron llarding, Abner C. Harding, Harris, Mr. BENJAMIN. I move to amend by as follows:

Henderson, Hill, llogan, Hotchkiss, John II. Hub

bard, Edwin N. IIubbell, James R. Ilabbell, James striking out lines one hundred and twenty-six Shall mail a copy of said notice to each postmaster Ilumphrey, James M. Humphrey, Ingersoll, Johnand one hundred and twenty-seven and in- in his district to be posted up in his ofiice.

son, Jones, Julian, Latham, Loan, Marshall, Marvin, serting in licu thereof the following:

Mr. FARNSWORTH. I send up to the

McCullough, McIndoe, Morris, Moulton, Newell,

Nicholson, Noell, Orth, Pike, Pomeroy, Rayinond. Shall publish by advertisement in one newspaper Clerk's desk a letter I have received from a Ritter, Rogers, Rollins, Rousseau, Schenck, Shank in each county within said district in which a news- collector in reference to this subject of post

lin, Sitgreuves, Sloan, Smith, Starr, Stillwell, John L. paper is published. I desire to call attention to the language. I desire to have it read. ing notices. It is from an intelligent man, and

Thomas, Thornton, Robert T. Van Horn, Ward, Went

worth, and Wright. employed in those two lines as they stand.

The Clerk read as follows:

The committee then rose; and the Speaker They provide that notice shall be published

having resumed the chair, Mr. WASHIBURNE, of

COLLECTOR'S OFFICE, by advertisement in some public newspaper

UNITED STATES INTERNAL REVENUE,

Illinois, reported that the Committee of the published in each county within the distriet.

SECOND DISTRICT OF ILLINOIS, Whole on the state of the Union had had under I presume that there is not a newspaper pub

ROCKFORD), April 30, 1866. consideration the special order, being bill of the lished in each county of every district. I sup

DEAR SIR::The present revenue law, section twenty- House No. 513, to amend an act entitled “An

eight, provides that cach of the collectors shall, pose the intention was, of course, that the within twenty days after receiving his annual collec- act to provide internal revenue fo notice should be published in one newspaper

tion list of the assessors, give notice by advertise- Government, to pay interest on the public debt, in each county, if there should be a newspaper ment published in each county in his collection dis

and for other purposes," approved June 30, trict, in one newspaper printed in such county, if any published within the county. The same ob- such there be, anil by notifications to be posted up

1864, and acts amendatory thereof, and finding jection will not apply to my amendment, in at least four public places in each county in his itself without a quorum had directed the roll to because I suppose there is no district in the collection district, that the said duties have become

be called, and the names of the absentees to be United States in which there is no newspaper

due and payable, and state the time and place within

said county at which he or his deputy will attend to reported to the House. published.

receive the same, which time shall not be less than The SPEAKER stated that a quorum having Mr. MORRILL. I would say to the gentle

ten days after such notification." Collectors had all
supposed that this bill of advertising would be paid

answered to their names, the committee would man that there are such districts. It is not

by the revenue department, as it is required by resume its session. many years since a Representative in this law, but the practice is to charge it against the col- The committee then resumed its session, House from the Accomac district of Virginia

lectors as a part of their expenses of administering
tho office, to come out of their salary and commis-

(Mr. WASHBURNE, of Illinois, in the chair.) boasted that there was no newspaper published sions. I want to call your attention to this for the The question recurred on the amendment in his district. There are many districts in purpose of saying that the effect of such practice of moved by Mr. Cook, and it was agreed to. the southwestern States where no newspaper

the department is necessarily to leave the tax-payers Mr. JÈNCKES. 'I move to strike out the

with such sinall opportunities of knowing anything is published. This word “adjoining” was about the time and place of payment that very many

following proviso: inserted to meet such cases.

of them become liable to the ten per cent. addition Provided, That no appeal shall be allowed to any

and the twenty cents for notice, of which they comMr. BENJAMIN. Why should the notice

party after he shall have been duly assessed, and the plain more than they do at paying the whole as- annual list containing the assessment has been transbe published in an adjoining district, when it sessed tax. My own habit has heretofore been to pub- mitted to the collector of the district. can be published much nearer in another por

lish the notice two weeks in the paper instead of one
as the law requires, and instead of putting up four

Mr. Chairman, the amendment of the gention of the same district? In one particular notices in a county, I have had an average of fifty

tleman from Vermont (Mr. Morrill) in the county of a district there may be no newspaper handbills struck off for each county, and mailed one preceding line seems to cover this whole

quespublished, while one may be published in an to cach post office in letter, asking the postinaster to stick it up in a conspicuous place, and keep it up till

tion enlarging the powers of assessor, giving adjoining county. But in such a case, under after the time of receiving taxes. I then send onc

him the full control of this assessment, leaving the provision of the bill, as I understand it, with like request to cach railroad station agent, and him to make rules in each particular case as the notice must be published in an adjoining whatever there are left use to the best advantage to give the information a wide circulation. I do this,

to when the assessment shall be completed. district although, perhaps, one hundred miles

because it is fair to the people who pay the taxes These appeals may not be made according to distant.

tbat they shall have reasonable opportunity to be- the terms of this act, which are rather blind, Mr. GARFIELD. I have prepared an amend- como posted and save all costs and additions, and they complain hitterly if after all this they happen

and should be made, it seems to me, according ment which I think will accomplish what the to overlook it. Suppose instead of doing this I should to the rules the assessor may prescribe. A gentleman from Missouri desires. I move to cut out four notices from the county paper, as I know person may be absent in Europe or may be amend by striking out the one hundred and is done by some collectors and put them up fairly, what chance have the masses of the tax-payers to

outside of his district at the time when by the twenty-sixth, one hundred and twenty-seventh,

get any information? The fact is, this is all that the ordinary rules the assessment should be conand one hundred and twenty-eighth lines, and law requires. No one could be blamed after meeting sidered as completed. When he returns, it inserting in lieu thereof the following:

its provisions literally and also in spirit.

Now, the fact is, every provision should be made in seems to me, he should have the privilege of Sb:ll by advertisement in the newspaper of largest the laws to make thematter as easy and as satisfactory going before the assessor and having his case circulation published in each county within said dis

as any reasonable man could ask. This advertising trict, and, if there be none published in any county,

considered; not leaving it open indefinitely, costs, as I do it, about twenty-five dollars for the handthen the newspaper of largest circulation in the colbills, and say thirty-five to forty dollars for the adver

but giving it, as the amendment of the gentlelection district adjoining.

tising in the papers. I have given you the details so man from Vermont provides, to the assessor to Mr. WILSON, of Iowa. I suggest to the that you could see the propriety of providing in the law provide a mode in which the case shall be gentleman from Ohio that his amendment

for what is needed. The tax-payers will be grateful
to any one who protects them. Really the advertis-

considered. will not reach the difficulty. There may be ing should be done at the expense of the Government,

The amendment was agreed to. a newspaper published in every county in the as the whole theory of the compensation is that the

The Clerk read as follows: assessment district except one, and according

tax-payer goes to the collector and pays him his

money. There is no fairnega in Chicago in advertis- | That section twenty be amended by striking out all to the latter clause of the amendment it would

ing in one paper. What chance have the Germans i after the enacting clause and inserting in lieu thercof

support the

« PreviousContinue »