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hands, the exertion of his own muscles, his own sinews, taxing it three per cent., or thirty per cent., or any other rate, you say that this, which is the clean profit of capital invested, shall only pay fifty per cent. as much as the other kinds of income. I cannot see the justice of it, and I cannot see the policy of it.

Mr. CHANDLER. The Senator's argument might be good if our bonds had been at par, and were now at par, in the market. Twelve months ago we were in a scrape. Our bonds were, I think, at that time at eighty-four or eighty-five. We are now, as a nation, in this position: instead of negotiating our bonds at that low figure of eightyfour one year ago, we came temporarily into the market as borrowers, at a high rate of interest. We borrowed two or three hundred millions at seven and three tenths per cent., and, as I understood the chairman of the Committee on Finance to say, under a pledge that no tax should be levied on these bonds. Am I correct in that?

Mr. FESSENDEN. I understand, when we passed the last income tax, we put in a clause that had reference to these public securities, that the tax should be one half what it was on other securities.

Mr. SIMMONS. One and a half per cent. The tax on some is five, and on some three.

Mr. CHANDLER. Then I understand the tax on public securities was fixed at one and a half per cent.

Mr. SIMMONS. One and a half per cent. was the tax paid on these securities where the income was over $600.

Mr. CHANDLER. Very well. That was the inducement held out to the people of the United States to take these public securities. Instead of negotiating twenty years bonds we made a temporary loan, a three years loan, at a very high rate of interest, expecting before the maturity of that temporary loan to be able to negotiate for a permanent loan at a better rate. The consequence is, we have no long-dated bonds now negotiated. We now come into the market to borrow to-day $500,000,000, offering our six per cent. bonds. 1 ask the Senator from Wisconsin whether he thinks it is for the interest of this Government to proclaim in advance that they will tax this loan of $600,000,000, which he admits will amount to $1,000,000,000 before the end of the year-that we will tax that loan ad libitum. If we can tax it one and a half per cent. or three per cent. this year, we may tax it five the next year, and ten the next year, and so on?

I believe it to be for the interest of this Government-not for the benefit of moneyed men, not for the benefit of rich men, not for the benefit of moneyed institutions, but for the benefit of this Government-to proclaim in advance that we never will tax these bonds. I believe we shall receive the quid pro quo now, to-day, or whenever we negotiate. It is for our interest, not for the interest of noneyed institutions, to offer these bonds. Here is the best security in the world, and we offer them to the world, and we proclaim to the world if you take these bonds they shall never be taxed. I believe we should realize more to-day or to-morrow or this year or next year for these bonds by that course, than if we were now to impose a tax of one and a half or three or five or any other per cent. These bonds are negotiable. We are the negotiators. They are not in the hands of third parties. We have to borrow for our daily wants. We have to borrow for the two or three hundred millions of temporary loan that we have already issued, and for our present necessities; and I claim that we should certainly not increase the amount that we agreed to levy on those bonds twelve months ago. For my part, being somewhat conversant with monetary transactions, I declare that I believe it to be for the interest of the Government to proclaim in advance that there shall never be a tax of any sort, kind, or description, upon these bonds which we are now offering to the world in such immense quantities.

Mr. HOWE. Mr. President, it is my boast that I am not at all acquainted with monetary affairs; but I have seen some moneyed men; I have met them under a great many different circumstances, and in a great many different places, and they have impressed me with the conviction that they are smart, decidedly smart. If you refuse to tax the income or the interest on these bonds as you tax other interest or other income, the assumption is that your bonds will sell higher.

Mr. CHANDLER. It is the fact.

any such feelings before. They got together and stimulated each other to invest, as the Government was rather hard up. It is well known that the bank officers met in convention and agreed to take $50,000,000 at a time, of Government stocks at par, when you could not sell them at anything like that out of doors. The Providence banks sent to New York and bid for part of the loan, as I happened to know; and I was told that the subscriptions last fall to the national loan, or the agreement to take the stock, were very moderate indeed on the part of the men of immense wealth. They did not come up; they did not take nearly as much as the little folks took, according to what they had to take with. I have sometimes said, in reference to questions of industry, that it made a great deal of difference to any business pursuit to

ulates them; it encourages them; they like to feel as if they were favorably looked upon by the Government.

Mr. CHANDLER. If the Senator will give way, I will move that the Senate adjourn. Mr. SIMMONS. Certainly.

Mr. HOWE. The fact is, says the Senator, that they will sell higher. Do not let us divide upon questions of fact unless it is absolutely necessary. If they will sell for more than enough to compensate the discount you make on the taxation, the Senator from Michigan is right; but then your bill is wrong; for instead of taxing them one and one half per cent., according to the theory suggested to me by the Senator from Michigan, you should not tax them at all, and you should proclaim, not by a mere law which is repealable, but by a compact which is irrepealable, that you will never tax them. If his theory is correct, the bill is wrong; but in my humble judgment both the theory of the Senator and the bill are wrong. I say, I have found these men possessing money generally to be smart, and they know how to in-have the countenance of the Government. It stimvest. When you sell land you do not proclaim that you never will tax it. When you sell any other kind of property, you do not proclaim that you never will tax it. When any man buys stock of any kind, of anybody, he knows he purchases subject to the right of every Government within whose jurisdiction he may be to levy taxes on him whenever they see fit, and he takes it upon that condition, subject to that risk. Your bonds will be sold. You know it; every Senator here knows it; and as I said when I was on the floor before, if a man has $1,000, or any other sum, to invest in Government stocks, he invests, knowing that he must pay any tax the Government see fit to impose; for he knows that wherever else his money may be it will be subject to taxation, if the Government calls upon him for taxes for purposes of revenue, and he may as well pay it in one shape as another. Put your bonds in market in competition with others; that is what you must do. Let men have the option of buying them in preference to other property. You have sold bonds heretofore. You have sold your securities on very favorable terms. The men who have invested in the securities of the United States have realized profits. While we are true to the great interests of the United States, the men who do invest money in your securities will make good investments. Mr. WADE. Will the Senator give way to a motion to adjourn?

Mr. HOWE. In one moment I will give way to any kind of a motion. Always, I say, while we are true to the interests of this country, the men who invest money in the securities of the United States will make the best possible investments. No other investments will be so remunerative. From the fate which befell a motion of the kind I now make, in July last, I have but very little hope of carrying this amendment; but I have deemed it my duty to propose it, and I have deemed it my duty to ask for the yeas and nays upon it. The yeas and nays were ordered.

Mr. ANTHONY. I suggest to the Senator from Wisconsin to withdraw the demand for the yeas and nays, and take the question in the Senate, as was done in the former case. I think that would be better.

Mr. SIMMONS. I think the Senator from Wisconsin, although he is generally very correct, is not absolutely so about some investments that have been made within the last three or four years in securities of the United States. I think the securities we negotiated in the fall of 1860 were taken at a premium, and it was not more than two or three months when South Carolina flared up, and they fell about fifteen per cent. I remember that vicissitude in the trade in Government stocks. I know it was extraordinary; but it shows that it does not always hold good that the investment pays a profit.

The proposition to exempt the stocks of the United States from some portion of the income tax was suggested to me when I was upon a select committee nearly a year ago that arranged the bill of last summer; and I agreed to it after looking at the income tax of other countries and knowing a little about the current of these investments. I keep a little run, in a quiet kind of way, of who takes these securities. I know that the securities of the Government of the United States, when we were in a little trouble, were not taken by the men of wealth. In our little community I was astonished that the men who had spare money did not invest in them. They were taken by the banks of the country rather from patriotic motives, and I hardly ever knew a corporation to exercise

Mr. FESSENDEN. I ask for the yeas and nays on the motion.

Mr. CHANDLER. Oh, no; we have not a quorum here.

Mr. FESSENDEN. I cannot help that. The vote will show who is here.

The yeas and nays were ordered.

Mr. SHERMAN. I think we may go on and have the bill reported to the Senate to-night. That is all the Senator from Maine desires.

Mr. GRIMES and others. amendments yet to be offered.

There are several

The question being taken by yeas and nays, resulted-yeas 11, nays 22; as follows:

YEAS-Messrs. Browning, Chandler, Dixon, Harris, King, Powell, Simmons, Sumner, Trumbull, Wade, and Wilmot-11.

NAYS-Messrs. Anthony, Clark, Davis, Doolittle, Fessenden, Foot, Foster, Grimes, Hale, Harlan, Howard, Howe, Lane of Indiana, Lane of Kansas, Latham, McDougall, Morrill, Sherman, Ten Eyck, Willey, Wilson of Massachusetts, and Wright-22.

The VICE PRESIDENT. The Senate refuses to adjourn; but the vote discloses the want of a quorum.

Mr. FOOT. I move that the Sergeant-at-Arms be directed to notify absent members of the Senate that their presence is required here in the body in order to constitute a quorum of the body, that it may proceed with the public business.

Mr. TRUMBULL. I hope that motion will not be adopted. We shall only spend an hour or two waiting and doing nothing while the Sergeantat-Arms is hunting up Senators to make a quorum. By this struggle to accommodate the chairman of the Committee on Finance, who seems to be very desirous to press the bill to a vote to-night, we only spite ourselves. I have no feeling about it; I can stay here, if a majority of the Senate think it advisable; but I have before frequently seen these attempts to send for men, and never in a single instance, where the Senate has undertaken to send for individual members and get them in, do I remember any business to have been done. It has always resulted at last in an adjournment. hope the Senate will not adopt that proposition. Mr. FESSENDEN. I should not say a word now but for a remark which was made by the Senator from Illinois, that all this was to accommodate the Senator from Maine, the chairman of the Committee on Finance. I do not know that the Senator from Maine has any more interest in the public business than anybody else. I do not claim to have any more. It so happens, however, that I am placed in a position where I am obliged to have charge of a very important bill. I have supposed that it was very important to the interests of the country that we should get through with it. It is no accommodation to me to stay here. I do not presume to have more physical strength and endurance than any other member of the body; and what I have said to the Senate with reference to the bill, and my desire to get through with it, was prompted entirely by my deep and strong conviction, from my little knowledge of it, that the public business required that this bill should be finished very soon. We have been upon it now for ten days, I therefore gave notice yesterday that I should ask that the bill might be considered longer than usual to-day.

Mr. WADE. Will the gentleman allow me?

I wish to inquire whether he expects to pass the bill to-night?

Mr. FESSENDEN. No, sir.

Mr. WADE. Then I only wish to say that my experience is that you will get no nearer to it by sitting late until you come to the night when it is to be passed. You do not approximate to it at all unless you are going to sit it out entirely. Mr. FESSENDEN. I am much obliged to the Senator for his suggestion. His experience has been greater than mine. I was saying, sir, that I deemed it important to the public interests that the bill should be finished this week. By accident I happen to know a great deal more about the details of the bill, and what is to come, and what we have got to do before we get through with it, than the Senator from Ohio. I know there is a great deal yet to be done upon the bill, and I feared that unless we are willing to work a few hours longer than we shall to-day, we should not be able to get through with it to-morrow. This question that has just been started might as well be settled this evening, and some others. I knew they must come and would take time; there would be more or less debate; we should have it to-day, or must have it to-morrow. Now, I do not wish to be considered as unreasonably pressing anything upon the Senate.

I have no interest in it more than anybody else, and I assure the Senate that they may well believe that what I have urged has not been urged with a view to my own convenience or my own comfort, for I am sacrificing it every moment, but for what I believe to be the interests of the country and the necessities of the public service. That must be my apology for asking the Senate to wait a while longer. The bill is in the hands of the Senate, and I am, and of course I shall submit to whatever the majority deem to be best.

I agree with the honorable Senator from Illinois that it is perfectly useless now to attempt to send for absent members. I called for the yeas and Hays on the motion to adjourn in order that it might appear who was absent and whether we had a quorum. It appears we have not. Nothing can be gained, I am perfectly satisfied, by staying here any longer to-night. It will be the same tomorrow; it will be the same on Monday; it will be the same on Tuesday, and so on; and why? Heretofore, since I have been a member of the Senate, when another party was in the majority here, they took control of their business and stood by those whom they had appointed to conduct particular branches of business; they remained to do the business when requested to do so.

It seems

a different mode is now adopted. I shall not contend further about the matter. I can only say that from and after to-day, as I am entirely overruled, and have been repeatedly, not by votes of the Senate but by gentlemen taking themselves off and leaving us without a quorum, the bill is in the hands of the Senate, and they can take charge of it, and do what they think best.

Mr. SHERMAN. We shall never be able, I believe, to close this session of Congress and transact the public business without adopting the true constitutional rule in regard to the quorum. It is impossible, in my judgment, to pass either the confiscation bill or this tax bill while you require thirty-five Senators in their seats to pass a bill; and I give notice that to-morrow morning I shall call up the resolution I submitted some time ago, which the Committee on the Judiciary think is too delicate a subject for discussion, fixing the constitutional quorum, which I believe is twentyfive instead of thirty-five.

Mr. GRIMES. I move that the Senate do now adjourn.

Mr. McDOUGALL. Allow me to say one word. The motion was agreed to; there being, on a division-ayes 12, noes 11; and The Senate adjourned.

IN SENATE

SATURDAY, May 31, 1862. Prayer by the Chaplain, Rev. Dr. SUNDERLAND. The Journal of yesterday was read and approved.

PETITIONS AND MEMORIALS.

Mr. WADE. I ask leave to present a memorial to accompany the application for the admission of the State of West Virginia. I ask that it

may be printed and referred to the Committee on Territories.

The motion was agreed to.

CONSTITUTIONAL QUORUM.

Mr. SHERMAN. 1 should like to call up the resolution in regard to a quorum.

Mr. CLARK. There is no quorum here now. Mr. SHERMAN. I will pass it over for a few minutes. I desire a vote on it.

ORDER OF BUSINESS. Mr. CHANDLER. I ask the Senate to take up House bill No. 476. It will save $15,000 expense to the Government. It will lead to no debate, and will not take three minutes to pass. It is a House bill unanimously reported by the Senate Committee on Commerce.

Mr. TRUMBULL. Is it too late to make a report?

Mr. CHANDLER. I will give way to allow reports to be made.

Mr. GRIMES. I am willing to take a vote on the motion of the Senator from Michigan, and I hope it will be voted down. For three days I have had a bill on my desk which I have tried to get in. When I get the floor somebody takes it from me, or I am cut off by the half morning hour.

Mr. LANE, of Kansas. I have a resolution to offer.

The VICE PRESIDENT. The question is on the motion of the Senator from Michigan, to postpone all prior orders and take up the bill indicated by him.

The motion was not agreed to.

Mr. WRIGHT. I move to take up the resolution I offered yesterday.

The VICE PRESIDENT. That requires a motion to postpone all prior orders. It is not now in order.

Mr. WRIGHT. The resolution was objected to yesterday, and laid over until to-day.

The VICE PRESIDENT. Still, it does not come up until resolutions are received. Mr. WRIGHT. I move to dispense with the orders of the day in order to take it up. The motion was not agreed to.

REPORTS FROM COMMITTEES.

Mr. TRUMBULL, from the Committee on the Judiciary, to whom was referred a resolution submitted by Mr. SUMNER on the 12th of December last, directing them to inquire into the expediency of the appointment of commissioners to revise the public statutes of the United States, asked to be discharged from its further consideration; which was agreed to.

He also, from the same committee, to whom was referred the bill (S. No. 174) to provide for the revision and consolidation of the statutes of

the United States, reported it without amendment,

and with a recommendation that its consideration be postponed until the first Monday of December

next.

It was so ordered.

BILLS INTRoduced.

Mr. WILSON, of Massachusetts, asked, and duce a bill (S. No. 335) to enable persons held to by unanimous consent obtained, leave to introservice or labor to establish their right to freedom, under the provisions of the act approved August 6, 1861, entitled "An act to confiscate property used for insurrectionary purposes;" which was read twice by its title, referred to the Committee on the Judiciary, and ordered to be printed.

structed to report a bill providing for confiscating the public lands of the State of Texas to the Government of the United States.

The VICE PRESIDENT. Does the Senator ask for the present consideration of the resolution?

Mr. LANE, of Kansas. I would rather have a full Senate. It is instructing the committee. I will not insist upon its consideration now. Mr. CARLILE. Let it lie over. The VICE PRESIDENT. Objection being made, it will lie over.

MESSAGE FROM THE HOUSE.

A message from the House of Representatives, by Mr. ETHERIDGE, its Clerk, announced that the House had passed the following bills, in which the concurrence of the Senate was requested:

A bill (No. 1) to divide the State of Pennsylvania into three judicial districts, and to establish a district court to be holden in the city of Erie.

A bill (No. 490) to amend the act of Congress approved June 22, 1860, entitled "An act to carry into effect provisions of the treaties between the United States, China, Japan, Siam, Persia, and other countries, giving certain judicial powers to ministers and consuls, or other functionaries of the United States in those countries, and for other purposes."

CONDUCT OF THE ADJUTANT GENERAL.

Mr. DAVIS submitted the following resolution: Resolved, That a committee of five be raised to investigate the official account of Lorenzo Thomas, Adjutant General of the United States; and that said committee have power to send for persons and papers.

Mr. WILSON, of Massachusetts, and Mr. CLARK. Let it lie over.

The VICE PRESIDENT. Objection being made, it lies over.

CREW OF THE VARUNA.

Mr. HALE. I am instructed by the Committee on Naval Affairs, to whom was referred a joint resolution to compensate the crew of the United States steamer Varuna for clothing and other property lost in the public service, to report the same back with a recommendation that it pass, and I am further instructed to ask for its present consideration. It is just the same provision that we have passed for every vessel that has been lost under similar circumstances.

By unanimous consent, the joint resolution (S. No. 85) to compensate the crew of the United States steamer Varuna for clothing and other property lost in the public service, was considered as in Committee of the Whole. It authorizes the proper accounting officers of the Treasury, in settling the accounts of the petty officers, seamen, and others of the crew of the United States steamer

Varuna, which was sunk during the engagement near New Orleans, on or about the 24th of April, 1862, to credit each of them with the amount of sixty dollars, to cover their losses of bedding, clothing, and other property, occasioned by the sinking of the steamer.

Mr. HALE. I want the attention of the Senate about a minute. This is a resolution making exactly the same provision that we have made in all cases where vessels have been lost under circumstances similar to the Varuna, as the Cumberland and Congress have been. I desire further to say that the various members of the committee are written to frequently by officers, and asked why we do not make provision for officers. The officers and sailors stand on a very different footing. The subject of compensating officers for similar losses is before the committee for consider

Mr. ANTHONY asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 336) to provide for further distribution of the publication, and they hope to be able to report a general documents; which was read twice by its title, and referred to the Committee on Printing,

Mr. GRIMES asked, and by unanimous consent obtained, leave to introduce a bill (S. No. 337) extending the time for carrying into effect the provisions of the third section of the act entitled "An act relating to highways in the county of Washington and District of Columbia," approved May 3, 1862; which was read twice by its title, and referred to the Committee on the District of Columbia.

bill for officers before long.

The joint resolution was reported to the Senate without amendment, ordered to be engrossed for a third reading, read the third time, and passed.

ADDITIONAL REPRESENTATIVE TO CALIFORNIA. Mr. TRUMBULL. The Committee on the

Judiciary, to whom was referred a House bill to allow the State of California an additional Representative in the Thirty-Seventh Congress, have directed me to report it back to the Senate without amendment, with a recommendation that it pass; and as it relates to the House of RepresentMr. LANE, of Kansas. I offer the following atives, and to the admission of a third member resolution:

CONFISCATION OF LANDS IN TEXAS.

Resolved, That the Committee on Public Lands be in

from the State of California, it is desirable that it should be passed at once if at all. Under the cir

cumstances in which the House passed it, the Committee on the Judiciary were unanimously of the opinion that it was proper that the bill should pass this body, and I ask that it be considered at this time.

Mr. LATHAM. I hope it will be done.

By unanimous consent, the bill (H. R. No. 459) to allow the State of California an additional Representative in the Thirty-Seventh Congress, was considered as in Committee of the Whole. The

bill declares that the census has never been reliably taken in the State of California until the year 1860, and that it appears that the State had sufficient population to entitle her to three Representatives in the Thirty-Seventh Congress, and as three Representatives have been duly elected to the Thirty-Seventh Congress, under the supposition that the State was entitled to that number, as appears by the certificate of the Governor thereof, and as direct taxes have been apportioned to and paid by the State under the census of 1860, it is therefore provided that the State shall be allowed three Representatives in the Thirty-Seventh Congress, and for that purpose the whole number of Representatives is increased one until the beginning of the Thirty-Eighth Congress.

The bill was reported to the Senate, ordered to a third reading, read the third time, and passed. COLLECTION DISTRICTS IN CALIFORNIA.

Mr. CHANDLER. I now move to take up House bill No. 476.

The motion was agreed to; and the bill (H. R. No. 476) abolishing certain collection districts and reducing compensation of officers of customs in California, was considered as in Committee of the Whole. It proposes to abolish the collection districts of Monterey, San Diego, Sacramento, Sonoma, San Joaquin, and San Pedro, and to attach them to the collection district of San Francisco; and to provide for the appointment, in the usual manner, of an inspector at Monterey, San Diego, Sacramento, Benicia, Stockton, San Pedro, at a salary of $1,000 per annum. The bill also provides that from and after the 1st day of July, 1862, the annual compensation of the collector of

the customs for the district of San Francisco shall be $6,000; of the naval officer, $4,500; of the surveyor, $4,000; of the principal appraisers, $2500 each; and of the assistant appraisers, $2,000 each; and it abolishes the office of an additional appraiser general to be employed on the Pacific coast, created by the act of Congress, approved March 3, 1853.

Mr. SHERMAN. I should like to inquire what changes this bill makes in the present law.

Mr. CHANDLER. The places named were collection districts with collectors at salaries of $3,000 a year. The object of this bill is to reduce the expenses of the Government $15,000 per annum, without interfering with the efficiency of the service.

The bill was reported to the Senate, ordered to a third reading, read the third time, and passed.

ADDITIONAL VOLUNTEERS.

Mr. WILSON, of Massachusetts. I desire to take up Senate bill No. 328, to confirm the act of the President in accepting the services of volunteers under the act approved 22d of July, 1861, thousand volunteers in addition to those authorand to authorize the acceptance of two hundred ized by that act. This bill was reported from the Committee on Military Affairs. I desire to take it up for consideration, and to substitute another bill in the first place, and it is very important that it should be passed this morning.

Mr. DOOLITTLE. There is a Senate bill lying on the table which has passed the House of Representatives, and I simply desire to have it taken up with a view of concurring in the amend

ments.

Mr. WILSON, of Massachusetts. Wait until after we get through with this.

The motion was agreed to; and the bill (S.No. 328) to legalize and confirm the act of the President in accepting the services of volunteers under the act approved 22d of July, 1861, and to authorize the acceptance of two hundred thousand volunteers in addition to those authorized by that act, was considered as in Committee of the Whole. Mr. WILSON, of Massachusetts. I move to

strike out all after the enacting clause, and insert as a substitute:

That the act of the President of the United States in accepting the services of volunteers under the act approved July 22, 1861, and the act in addition thereto, approved July 25, 1861, is hereby confirmed, and the number of volunteers authorized to be accepted by the President under these acts is hereby limited to seven hundred thousand men, to be organized as directed by the act of July 22, 1861.

SEC. 2. And be it further enacted, That so much of the ninth section of the act approved August 3, 1861, entitled "An act for the better organization of the military establishment," as abolishes the premium paid for bringing accepted recruits to the rendezvous, be, and the same is hereby, rescinded, and hereafter a premium of two dollars shall be paid to any citizen, non-commissioned officer, or soldier for each accepted recruit he may bring to the rendezvous; and every soldier who hereafter enlists, either in the regular Army or the volunteers, for three years or during the war, may receive his first month's pay in advance, upon the mustering of his regiment into the service of the United States, or after he shall have been mustered men into and joined a regiment already in the service.

I desire to substitute this amendment for the original bill, as being better guarded, so far as the first section goes; and the second section provides simply to repeal the act that took away the bounty of two dollars for enlisting men.

Mr. CLARK. What is the necessity for that? Mr. WILSON, of Massachusetts. The Government feels that it is necessary to do it; and in the next place it proposes to pay volunteers on entering the service after their regiments are mustered into service, or on joining an old regiment in the service, a month's advance pay to encourage them into the service and for the aid of their families for a few days while they are being rendezvoused. There are calls from all parts of the country urging this, and the Government is very anxious that it should be done.

We have had a great deal said about the amount of the forces in the field. I have a table made up at the Adjutant General's office on the 21st of May, giving the number of troops in detail from each State.* I have looked the thing over very carefully and compared it with other reports. I find some mistakes in regard to some of the States, but as a general thing I think it very correct. It is an over-estimate, however; there are not quite

* Statement of the strength of the Volunteer force in service, compiled from the latest rolls and returns, on file in the Adjutant General's office.

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Grand aggregate of men in regiments.........
Grand aggregate of men in companies..

....

Total........

ADJUTANT GENERAL'S OFFICE, WASHINGTON, D. C., May 21, 1862.

* One additional regiment of infantry authorized from Kentucky, not accounted for herein. Two regiments of Indians (infantry)—not accounted for in numbers herein are in process of organization in Kansas. No returns from them as yet. Five additional infantry regiments-not herein accounted for-authorized from Tennessee.

599,758

17,896 ..617,654

L. THOMAS, Adjutant General.

so many men as are reported here, in my judgment. One or two States exceed it, and some of them I am confident fall somewhat short. They report, in the aggregate, 75 cavalry regiments, 71,536 men; I think that is seven or eight thousand too many men; and 17 artillery regiments, 19,477 men; 604 infantry regiments, 508,745 men. They make, in the aggregate, 696 regiments and 599,758 men. They then have batteries and some other companies amounting to 168 companies of 17,896 men, which aggregated together 617,654 men. There are besides five regiments authorized for the State of Tennessee of which no returns have been made, and they are now being filled up. Under the bill if we pass it they will be able to fill up to seven hundred thousand men if they choose. I presume we have something like five hundred thousand effective men in the field, but we have an immense number of men at home on leave, or sick in the hospitals, I think not less than seventy-five or one hundred thousand men. It is very important that this bill should be acted upon this morning.

Mr. FESSENDEN. I should like to inquire what the necessity is of giving a bounty or a premium of two dollars for enlistments into the volunteer service. It has never been applied to volunteers before, and there is no sort of necessity for it. We had precisely the same thing here in another shape, with regard to paying bounty, before, but it was found to be entirely unnecessary. When it was moved to raise the pay of the Army two dollars a month, or four dollars a month, it was stated there was great difficulty in getting recruits, in getting men to go into the Army; but the fact was that there was no difficulty at all; more men offered than the Government wanted; and yet we saddled the country with a very heavy expense, without consideration. Can the Senator say that there has been difficulty or delay, or is likely to be any, in getting men enough to serve without our having to pay two dollars to a man for every recruit he brings to the station? In the regulars it is necessary; and filling up the regular forces has been delayed from the want of this very provision, and from the fact that the House delays the provision for paying twenty-five dollars of the bounty in advance, which would cost us nothing, so far as they are concerned, but would add very rapidly to the facility of recruiting. I am opposed to that provision of the bill, and I should like to look at it a little further. There can certainly be no such terrible haste about passing it to-day. I beg to say to my honorable friend that this talk about the terrible haste with which we must pass bills here has been found heretofore on examination to amount to nothing, and worse than nothing, because it has led us into errors of expenditure, and I am opposed to the whole of it.

Mr. WILSON, of Massachusetts. The Senator from Maine opposes the application to volunteers of the bounty of two dollars for each recruit. If the Senator desires to strike out that provision which extends it to recruits in the volunteer service, I shall not resist it. I put in the provision at the urgent and pressing request of the Secretary of War and the President of the United States, who sent for me to leave the Senate yesterday. I went up to see them in regard to this very matter, and in regard to the allowance of a mouth's pay to soldiers in advance. I can tell the Senator that the filling up of the ranks of the service is not proceeding so rapidly at this time as it might be. The Senator alludes to the increase of pay last summer. When last summer we passed the bill increasing the pay, this city had but thirty-two thousand men for its defense, and there was no general joining of the ranks for five or six weeks. It was after Bull Run; it was at a time when we had sent home seventy thousand three months men, who went home complaining of very hard service. For six weeks after that bill was passed, this Government was pressing through the Governors of States and in other modes for the raising of more men, and men were not raised for months as fast as was desired. That increase of two dollars a month did stimulate the filling up of the ranks of the service, and in my judgment thirteen dollars a month is none too much to pay our soldiers.

I now present a plain and simple provision to pay two dollars for every recruit, either in the regulars or volunteers. We repealed the two dollars bounty in regard to the regulars some time ago,

and it is found to be injurious to the filling up of the ranks. We passed here, some months since, a bill that now lingers in the House of Representatives, repealing the act that took away the two dollars bounty. Now, if the Senator thinks it is not necessary to apply that to the volunteers, I am willing to amend the provision, and say it shall simply apply to the regulars. But I hope we shall retain the provision allowing one month's advance pay to the men on their regiment being mustered into service, so as to let them have something to leave with their families; and, as a general rule, a month's pay will have been earned in that time. It will have been earned in nineteen cases out of twenty, because nineteen men out of twenty will be mustered into service, will have been in their regiments a month before their regiments can be made completely full and sent into the service. All experience shows that it takes six or seven weeks on an average to fill up and bring our regiments into the field; and this is an encouragement and it is a little aid to a man who joins the service, and allows him a month's pay to leave a portion of it for his family. The Government are very anxious that this should be passed through, and passed at once. I said to them we could not get it through yesterday if we hurried it here, for the reason that the House of Representatives had adjourned, but I thought we could get it through this morning without any difficulty.

Mr. GRIMES. I move to amend the proposition of the Senator from Massachusetts, so as to apply the bounty of two dollars for each reeruit that shall be presented to the rendezvous, to the soldiers enlisted in the regular Army. The bill submitted by the Senator seeks to accomplish three purposes, as I understand it; first, to give a construction to the two laws of Congress passed last July, one on the 22d and one on the 25th, by which, according to the terms of them, the President is authorized to call for a million of men. The bill gives a construction to those laws, and authorizes him to call out under those two laws and this, whenever it shall be enacted into a law, seven hundred thousand men. I suppose there will be no objection to that.

The next provision is to give to each volunteer, when his regiment is mustered in, one month's pay in advance. That, I think, there cannot be any objection to. It may be necessary that he should have a little money to leave with his family, and prepare himself for the march he is about to undertake. The only other provision is to give to any citizen or any soldier-any person-who may bring an accepted recruit to the rendezvous, two dollars bounty. We have already decided, by a vote of the Senate, that we are not going to reduce the regular Army; that we are going to keep up the nine new regiments of infantry, the new regiment of cavalry, and the new regiment of artillery. The infantry regiments are skeletons; we are paying the officers; they are scattered around, all over the United States, trying to recruit, and they say to us that the abolition of this bounty last July has taken away one of the great incentives to recruiting, and they ask us to restore it. I think it very proper that we should do so in regard to the regular Army. If it is an incentive to recruiting and they tell us that it is, and they have had experience and are well able to judge on that subject-we shall save money by allowing this bounty of two dollars, inasmuch as the officers will be relieved from the recruiting service, and will enter upon the discharge of their duties in the field the moment they shall have been successful in filling up their companies. It seems to me the bill ought to pass. It is wholly unobjectionable in every respect.

Mr. FESSENDEN. I fully concur with the Senator from Iowa in his views. I make no sort of objection to the month's pay in advance; though I do not know but that it would be better to authorize the payment in advance of twenty or twenty-five dollars of the bounty which we propose to give them, and to which they are entitled by law. But I am willing to yield that to the better judgment of others having more information on the subject.

Mr. WILSON, of Massachusetts. The objection to that is simply that they may not serve out their time, and therefore might not be entitled to the bounty; and in that case the Government would lose money by paying them a portion of it in advance.

Mr. FESSENDEN. I say I leave it to others, who know more about it than I do, to decide that matter. The bill is very well in another particular; and that is, that it limits the operation of the acts of last July. It is true that, in my judgment, it is rather late in the day, although better late than never," for a bill to be brought in here to legalize, as my friend from Massachusetts styles it, the proceedings of the Government; because we know that for some time they have had much over the number of five hundred thousand men in the field, and have not considered themselves limited or restrained. I suppose the Government went upon the idea that those two acts conferred upon them the authority to raise more than five hundred thousand men in point of fact, and that they had not been proceeding in violation of the law in raising more men and paying them. Those two acts, however, were liable to that construction. I cannot judge, I have no means of judging, of the number of men required. I am willing, of course, and have always been, to vote any number of men that may be needed; and I certainly would much rather have the men raised under the authority of law, the authority of Congress, than have them raised in defiance of that authority, especially when Congress may be called upon at any moment to give the authority requisite. If there are no other provisions in the bill, the motion to amend made by the Senator from Iowa will meet all my difficulties; and therefore, that amendment being made, I shall interpose no sort of objection to immediate action on the bill.

The VICE PRESIDENT. The question is on the amendment proposed by the Senator from Iowa to the amendment of the Senator from Massachusetts.

The amendment to the amendment was agreed to. Mr. WILSON, of Massachusetts. It will be remembered that we passed an act in July to authorize the raising of five hundred thousand volunteers, and it pointed out the mode in which they should be raised. Objection was made to the mode, and in three days afterwards a bill was brought in with this title, "An act in addition to the act to authorize the employment of volunteers to aid in enforcing the laws and protecting public property,' approved July 22, 1861." And this additional or amendatory act read in this way:

"That the President of the United States be, and is hereby, authorized to accept the services of volunteers, either as cavalry, infantry, or artillery, in such numbers as the exigencies of the public service may, in his opinion, demand, to be organized as authorized by the act of 22d July, 1861: Provided, That the number of troops hereby authorized shall not exceed tive hundred thousand."

This was an addition to the other act, and it was passed by Congress for the express purpose of limiting the number to the amount named in the original act.

Mr. FESSENDEN. The language is "hereby authorized."

Mr.WILSON, of Massachusetts. It seems that the language of the act does not express precisely what was intended; but the Secretary of War and the President and the Government knew the circumstances under which it was passed. They knew why it was passed; and they knew that any words which allowed additional men to be raised were simply an error. The number of men accepted has probably been something like one hundred thousand more than by the original act were authorized. I think Congress ought to stand upon the ground of what they mean, and that can do no harm.

Mr. FESSENDEN. This provides for that, and limits the number which may be raised under both those acts.

Mr. WILSON, of Massachusetts. Yes, sir; it was drawn for that purpose.

Mr. SHERMAN. I have but one difficulty in regard to this bill, and I will suggest it to the chairman of the Committee on Military Affairs. The original bill of July 22 fixes the number of cavalry regiments as one to ten of infantry regiments. Will that provision apply to the present organization? I desire to know that fact.

Mr. FESSENDEN. I suppose not. The chairman says there are now seventy-five regiments of cavalry.

Mr. SHERMAN. I think, then, it is well enough to put in a provision that the relative proportion of infantry, cavalry, and artillery shall be according to the ratio fixed by the law of July 22, 1861.

Mr. WILSON, of Massachusetts. We have passed a bill reducing the number of cavalry regiments, and it is yet in the House of Representatives unacted upon. We supposed they would act upon it, but they have not done so. We have, I believe, five or six military bills in that House which have not been acted upon, and some of which we think contain very important provisions. Some of them, I think, would save millions of dollars if they were passed; but they are not through yet. I suppose they will be soon.

Mr. SHERMAN. That is not the question I desire to ask. If it is not already accomplished, I desire to submit an amendment that the proportion of cavalry, infantry, and artillery shall be the proportion fixed by the act of July 22, 1861. The Secretary of War last summer, in violation of law, raised a much larger proportion of cavalry than the law allowed, even upon his own construction of it; and I think now we might as well take this opportunity to keep the proportions correct. There is more cavalry than is necessary in the service. The object can be accomplished by a simple proviso here.

The VICE PRESIDENT. The Senator from Ohio will reduce his amendment to writing.

Mr. WILSON, of Massachusetts. It may have a tendency perhaps to get up a difference between the two Houses on that question, and defeat this bill. I think we shall get the bill through promptly if we keep it unincumbered.

Mr. SHERMAN. I do not want to embarrass the chairman of the committee.

Mr. WILSON, of Massachusetts. I think we can put the limitation the Senator desires on some other bill.

Mr. SHERMAN. It is manifest that we shall never get rid of these cavalry regiments which have not been of any service.

Mr. GRIMES. They are getting rid of them very fast.

Mr. TRUMBULL. I desire to offer an amend

ment.

Mr. DOOLITTLE. I ask my honorable friend from Massachusetts if he expects to pass the bill this morning? There are only five minutes left of the morning hour. So many amendments are being offered that I think it impossible for him to get the bill through this morning. I should like to call up what is a privileged matter, a bill lying on the table which has been returned from the House of Representatives with amendments. If the Senator supposes he can get this bill passed this morning I shall not interpose, but it seems to

me he cannot.

Mr. WILSON, of Massachusetts. I hope the bill will be passed this morning. I certainly believe we ought to do it.

The VICE PRESIDENT. The amendment of the Senator from Illinois will be read.

The Secretary read Mr. TRUMBULL'S amendment, which is to add to the bill as a new section:

And be it further enacted, That the number of major generals and brigadier generals of volunteers appointed and to be appointed under any and all laws authorizing appointment of such officers, shall not exceed thirty major generals and two hundred brigadier generals; and the act of August 5, 1861, entitled “An act supplementary to an act 'to increase the present military establishment of the United States,' approved July 29, 1861,” be and the same is hereby repealed.

Mr. DOOLITTLE. This is a new amendment and a pretty important one as to major generals and brigadier generals.

Mr. TRUMBULL. I will explain it.

Mr. DOOLITTLE. It is very plain. We all heard it. It is that there shall not be more than thirty major generals and two hundred brigadier generals.

Mr. WILSON, of Massachusetts. The Senate has passed a bill limiting the number of generals. It is in the House of Representatives, and I am told there that they will not pass the bill. To put it on this bill, therefore, will defeat what is a good object, and a simple thing. Here is a matter of limitation, and the object is to fill up the ranks,|| and to fill them up now. I do hope this amendment will not be pressed by the Senator from Illinois, but that we shall pass the bill at once.

Mr. TRUMBULL. There are two provisions in the amendment. One is a limitation of the number of major generals and brigadier generals, and the other is a repeal of the act authorizing the appointment of additional aids. The Senate has expressed its opinion upon both these ques- I

tions before; but the bills are not acted upon in the House of Representatives. The Senator tells us the House of Representatives will not pass the bill limiting the number of general officers. I do not know whether they will or not. So far as I have seen by the newspapers, it seems to be easy enough to get a bill through that is to increase the expenses of the Government and to multiply these officers. That must go through without any limitation, and then the limitation cannot be passed, or action cannot be had on it. Now, sir, I desire the limitation to go along with the bill. With this bill, that authorizes two hundred thousand more men to be raised, I wish a limitation upon the number of aids and of generals that are to be appointed. Why, sir, what have we heard in this Senate, from time to time, from gentlemen who have investigated this matter-that aids are being appointed of high rank, and supernumeraries. I desire that there shall be a limit upon that, and if the House of Representatives will not agree to limiting the number of aids, and the number of general officers, and if we are to go on increasing this ad infinitum, it will be a question for the consideration of the Senate whether we shall go on multiplying the number of men in this way. I desire some limitation upon this law of August 5, 1861, in regard to the aids that are to be appointed, and I desire it to go along with this bill; and I think, when the House come to act upon the bill, the Senator from Massachusetts will find himself mistaken; that the House will agree with the Senate, and there may be a limitation of these officers. The Senator from Massachusetts, I know, is for it. He has expressed himself that way heretofore.

Mr. WILSON, of Massachusetts. We passed a bill for that purpose.

Mr. TRUMBULL. I know we did, but there it lies in the House of Representatives. If we put it upon this bill, there will be greater probability of its passing. There will be an impelling force to get this bill through. The other bill has not been reached in the House, is laid aside, or lies in committee; I know not where. I will not undertake to speak of the proceedings of the House of Representatives. I do not know where the bill is. Probably the press of business has crowded it out of the way. I think it is high time for us to put it upon some bill where we can get the attention of the House of Representatives to it. It is a matter that we have all agreed upon. It will not cause any delay here, for 1 believe the Senate are all for it; and I will say to the Senator from Massachusetts, if the House of Representatives disagree to this proposition, if they will not agree to it, it will be very easy for them to pass the bill without it, and then when the bill comes back here we can concur in their amendment. What I want is to put it on the bill so that it may receive attention, and I think it important enough to insist that it should go there. I hope the Senator from Massachusetts will let it go on the bill.

Mr. WILSON, of Massachusetts. I hope the Senator from Illinois will not press it. This bill is a very simple affair, and I think one that we need. We have passed the other bill, and it is in the House. I think every amendment of that kind put on the bill complicates it, and will, therefore, detain it. I know that the Government have called for fifty thousand men, and are exceedingly anxious that those fifty regiments shall be organized at the earliest possible moment, and the bill was introduced for that purpose.

Mr. FESSENDEN. I wish to ask the Senator whether there are not already regiments enough provided for seven hundred thousand men, if they would adopt the system of filling them up, without making additional regiments.

Mr. WILSON, of Massachusetts. There are now six hundred and ninety-six regiments in the whole; and I will say to the Senator that the Government has already called for fifty additional regiments, and assigned them to the different States, and they are now being filled up; they are exceedingly anxious to fill them up. It is not their object to fill up the regiments in the field and keep them full. The truth is, the number of sick and disabled men in the service is very large at this time, and it will grow larger for the next few

months.

Mr. FESSENDEN. Why not discharge those who are disabled?

Mr. WILSON, of Massachusetts. They are discharging a great many.

Mr. FESSENDEN. I will ask the Senator whether the medical inspectors that we authorized for that purpose have yet been appointed? Mr. WILSON, of Massachusetts. They have

not.

The VICE PRESIDENT. The morning hour having expired, the special order of the day is now before the Senate.

THE TAX BILL.

The Senate, as in Committee of the Whole, resumed the consideration of the bill (H. R. No. 312) to provide internal revenue to support the Government and pay the interest on the public debt, the pending question being on the amendment of Mr. Howe, to strike out the proviso to the eighty-eighth section, in the following words:

Provided, That upon such portion of said gains, profits, or income, whether subject to a duty as provided in this act of three per cent. or of five per cent., which shall be derived from interest upon notes, bonds, or other securities of the United States, there shall be levied, collected, and paid a duty not exceeding one and one half of one per cent., anything in this act to the contrary notwithstanding.

The question being taken by yeas and nays, resulted-yeas 13, nays 24; as follows:

YEAS-Messrs. Grimes, Howe, Lane of Indiana, Lane of Kansas, Latham, Nesmith, Powell, Rice, Saulsbury, Sherman, Trumbull, Wilkinson, and Wright-13.

NAYS-Messrs. Anthony, Browning, Carlile, Chandler, Clark, Collamer, Cowan, Davis, Dixon, Doolittle, Fessenden, Foot, Foster, Harlan, Harris, McDougall, Morrill, Pomeroy, Simmons, Sumner, Wade, Willey, Wilmot, and Wilson of Massachusetts-24.

So the amendment was rejected.

Mr. COLLAMER. Having examined this bill somewhat carefully in its details, I have prepared several amendments which I desire to present, not essentially altering the great features of the bill, but necessary to the perfection of it, as it seems to me. The first one to which I call attention is in the twenty-first section, pages 24 and 25. It is quite obvious that the bill was originally drawn with a view to making the security for the collection of taxes the same as the general securities for the collection of the external revenue; that is, duties upon imports. Duties on imports are required by the law to be paid before the property can be sold in the country. It is a prerequisite, it is a condition precedent to the right of sale altogether. Hence it is that in relation to such articles they make the duty a lien on the property; and it would be so in the case of any purchaser, no matter who he may be, because it had been sold without the license of the Government. It is quite obvious that this bill was drawn with a view to have that so in relation to these duties; but after it was drawn, the committee, as it seemsI do not belong to the committee-entertained on the whole a different idea, that they would not require manufacturers, &c., to pay their duties upon their goods until they sold them; they would not require of them to advance the duties. They have, therefore, ingrafted in the bill, all along, that the duties are to be paid upon the goods sold. But when they had done that, they did not strike out the parts which had been put in when it was framed upon a different system, and there are still left in several places in the bill clauses that speak of the duties being a lien on the goods. That cannot be so, and wherever these words occur they should be stricken out of the bill. The idea of the Government licensing people to go and sell their goods and afterwards pay the duty, and then following the goods with liens afterwards, when they were sold by their license, cannot be entertained. There yet remain in the bill a number of these cases. Section twenty-one now reads:

That the duties and taxes to be assessed in pursuance of this act shall be a lien upon the property subject to the duty or tax from the time of the assessment till fully paid. How can that be? I move to strike out the words I have read.

Mr. FESSENDEN. I will suggest to the Senator to strike out all after the word "that," in the first line, to the word "and" in the fourth line, inclusive.

Mr. COLLAMER. Very well. I move that as my first amendment.

The VICE PRESIDENT. The Senator from Vermont moves to amend the twenty-first section by striking out, after the word "that," the words, "the duties and taxes to be assessed in pursuance of this act shall be a lien upon the property subject to the duty or tax from the time of assessment till fully paid, and;" so that the section will read,

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