importer thereof may abandon to the Government all or any portion of goods, wares, and merchandise of the character last mentioned included in any invoice, and be relieved from the payment of the duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or over of the total value of the invoice."

SEC. 18. That section twenty-nine of the act entitled "An act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes," approved June twenty-sixth, eighteen hundred and eighty-four, is hereby amended by striking out in the first line thereof the word "seventy-six," and inserting in lieu thereof the word "seventy; so that that part of said section preceding the word "provided" shall read: "Section twentyseven hundred and seventy of the Revised Statutes is hereby amended by adding thereto the following."

SEC. 19. That any person who shall give, or offer to give, or promise to give any money or thing of value, directly or indirectly, to any customs officer, in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, shall, on conviction thereof, be fined not less than one hundred dollars, nor more than five thousand dollars, or be imprisoned at hard labor not more than two years, or both.

SEC. 20. That any officer of the customs who shall demand, exact, or receive from any person, directly or indirectly, any money or thing of value, in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, on conviction thereof shall be fined not less than one hundred dollars nor more than five thousand dollars, or be imprisoned at hard labor not more than two years, or both; and for the purpose of constituting an offense under this and the preceding section, the giving or offering to give, and the receiving, of any money or thing of value shall be regarded as prima facie evidence.

SEC. 21. That section twelve of the act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, be amended so that it shall read as follows:

"SEC. 12. That any owner, importer, consignee, agent, or other person who shall, with intent to defraud the revenue, make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, or paper, or by any false statement, written or verbal, or who shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, shall for each offense be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both; and in addition to such fine such merchandise, or the value thereof, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise in the case or package containing the particular article or articles of merchandise to which such fraud or alleged fraud relates; and anything contained in any act which provides for the forfeiture or confiscation of an entire invoice in consequence of any item or items contained in the same being undervalued be, and the same is hereby, repealed."

SEC. 22. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses or on shipboard within the limits of any port of entry, or remaining in the customs offices, on the day and year when this act, or any provision thereof, shall go into effect, except as otherwise provided in this act, shall be subjected to no other duty, upon the entry thereof for consumption, than ifthesame were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act, or any provision thereof, shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date.

SEC. 23. That sections three thousand and eleven and three thousand and thirteen of the Revised Statutes be, and hereby are, repealed as to all importations made after the date of this act.

SEC. 24. That all laws and parts of laws which impose any internalrevenue tax upon snuff, smoking and manufactured tobacco of every description, and upon cigars, cigarettes, cheroots, in all forms, made of tobacco or any substitute therefor, and upon dealers or peddlers therein or manufacturers thereof of every description, whether named expressly or included by implication in any law of the United States, shall be repealed and cease to be in force on and after the first day of October, eighteen hundred and eighty-six, it being the declared purpose of this act to repeal all forms of internal-revenue taxation upon tobacco of every description on and after the day aforesaid; and all laws now in force whereby farmers and producers of tobacco are restricted in the sale, disposition, and dealing in the same shall be repealed on and after the first day of October, eighteen hundred and eighty-six.

SEC. 25. That on all original and unbroken factory packages of smoking and manufactured tobacco and snuff, cigars, cheroots, and cigarettes held by manufacturers or dealers at the time such repeal shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the tax paid; but the same shall not apply in any case where the claim is less than ten dollars and has not been ascertained or presented within sixty days following the date of the repeal. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect.

SEC. 26. That there shall be, and is hereby, appropriated, out of any money in the Treasury not otherwise appropriated, so much money as shall be necessary to repay the rebate provided for under the preceding section of this act.

SEC. 27. That from and after the passage of this act it shall be lawful for any person or persons to manufacture apples, peaches, pears, grapes, plums, berries, and other perishable fruits into brandy and wine, and sell the same, free from any internal revenue tax or restrictions existing under the laws now in force: Provided, That nothing herein contained shall authorize the sale of brandy as herein provided by retail or in less quantities than five gallons to any one purchaser: Provided further, That nothing herein contained shall be construed to relieve any product of such distillation now on hand from the operation of the law in force when distilled.

SEC. 28. That all laws and parts of laws inconsistent with this act are hereby repealed.

Fiftieth Congress, second session, H. R. 12131. (Report No. 4077.)

IN THE HOUSE OF REPRESENTATIVES.

JANUARY 14, 1889.-Read twice, referred to the Committee on Appropriations, and ordered to be printed.

FEBRUARY 16, 1889.-Reported with amendments, committed to the Committee of the Whole House on the state of the Union, and ordered to be printed.

[Omit the parts in brackets and insert the parts printed in italics.]

Mr. COWLES introduced the following bill:

A BILL to amend internal-revenue laws.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, [That on and after the first day of July, eighteen hundred and eighty-nine, all taxes on manufactured chewing tobacco, smoking tobacco, and snuff, all special taxes upon manufacturers of and dealers in said articles, and all taxes upon wholesale and retail dealers in leaf tobacco be, and are hereby, repealed: Provided, That there shall be allowed a drawback or rebate of the full amount of tax on all original and unbroken factory packages of smoking and manufactured tobacco and snuff held by manufacturers, factors, jobbers, or dealers on said first day of July, if claim therefor shall be presented to the Commissioner of Internal Revenue prior to the first day of September, eighteen hundred and eighty-nine, and not otherwise. No claim shall be allowed and no drawback shall be paid for an amount less than five dollars, and all sums required to satisfy claims under this act shall be paid out of any money in the Treasury not otherwise appropriated. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations, and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect.] [SEC. 2. That on and after the first day of July, eighteen hundred and eighty-nine, manufacturers of cigars shall each pay a special tax of three dollars annually, and dealers in tobacco shall each pay a special tax of one dollar annually. Every person whose business it is to sell or offer for sale cigars, cheroots, or cigarettes shall, on and after the first day of May, eighteen hundred and eighty-nine, be regarded as a dealer in tobacco, and the payment of any other special tax shall not relieve any person who sells cigars, cheroots, or cigarettes from the payment of this tax: Provided That no manufacturer of cigars, cheroots, or cigarettes shall be required to pay a special tax as a dealer in tobacco, as above defined, for selling his own products at the place of manufacture.]

[SEC. 3. That the sum of twenty thousand dollars, or so much thereof as may be necessary, be, and the same is hereby, appropriated, out of any money in the Treasury not otherwise appropriated, for the alteration of dies, plates, and stamps, for furnishing blanks and forms, and for such other expenses as shall be incident to the collection of special taxes at the reduced rates provided in this act.]

[SEC. 4. That section thirty-three hundred and sixty-one of the Revised Statutes of the United States, and all laws and parts of laws which impose restrictions upon the sale of leaf tobacco, be, and are hereby, repealed.]

That all laws now in force whereby farmers and producers of tobacco are restricted in the sale and disposition of the same, and all laws and parts

of laws, so far as the same relate to the internal-revenue taxes herein specified, be, and the same are hereby, repealed, to take effect on the first day of July, eighteen hundred and eighty-nine, namely: The taxes on manufactured tobacco, snuff, cigars, cheroots, and cigarettes, and the special taxes required by law to be paid by manufacturers of and dealers in leaf tobacco, retail dealers in leaf-tobacco, dealers in manufactured tobacco, peddlers of tobacco, snuff, and cigars, and manufacturers of snuff and of cigars: Provided, That on all original and unbroken factory packages of smoking and manufactured tobacco, and snuff, cigars, cheroots, and cigarettes, held by manufacturers, factors, jobbers, or dealers, at the time such repeal shall go into effect, upon which the tax has been paid, there shall be a rebate in favor of said manufacturer, factor, jobber, dealer, or other owner of said tobacco, snuff, cigars, cheroots, and cigarettes to the full amount and extent of the tax so paid thereon; but the same shall not apply in any case where the claim has not been presented within ninety days following the date when such repeal shall take effect; and no claim shall be allowed for a less amount than five dollars; and any special tax stamp covering taxes repealed by this act may be redeemed for the portion of the special-tax year unexpired at the time of the repeal, when the amount claimed for such stamp shall not be less than five dollars; and all sums required to satisfy claims under this act shall be paid out of any money in the Treasury not otherwise appropriated; and it shall be the duty of the Secretary of the Treasury to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect.

Sec. 2. That all internal-revenue laws limiting, restricting, or regulating the manufacture, sale, or exportation of tobacco, snuff, cigars, cheroots, and cigarettes are hereby repealed, to take effect on the first day of July, eighteen hundred and eighty-nine; and that there shall be no drawback allowed upon any such articles which shall be entered for export on or after that date: Provided, That all laws now in force shall remain and have full force and effect in respect to all offenses committed, liabilities incurred, or rights accruing or accrued prior to the date when the repeal of the taxes specified in this act shall take effect.

SEC. [5] 3. That whenever in any statute denouncing any violation of the internal revenue laws as a felony, crime, or misdemeanor, there is prescribed in such statute a minimum punishment less than which minimum no fine, peualty, imprisonment, or punishment is authorized to be imposed, every such minimum punishment is hereby abolished; and the court or judge in every such case shall have discretion to impose any fine, penalty, imprisonment, or punishment not exceeding the limit authorized by such statute, whether such fine, penalty, imprisonment, or punishment be less or greater than the said minimum so prescribed.

[SEC. 6. That no warrant, in any case under the internal-revenue laws, shall be issued upon an affidavit making charges upon information and belief, unless such affidavit is made by a collector or deputy collector of internal revenue, or by a revenue agent; and, with the exception aforesaid, no warrant shall be issued except upon a sworn complaint, setting forth the facts constituting the offense and alleging them to be within the personal knowledge of the affiant. And the United States shall not be liable to pay any fees to marshals, clerks, commis sioners, or other officers for any warrant issued or arrest made in prosecutions under the internal revenue laws, unless there be a conviction or the prosecution has been approved, either before or after such arrest by the attorney of the United States for the district where the offense

is alleged to have been committed, or unless the prosecution was commenced by information or indictment.]

SEC. [7] 4. That whenever a warrant shall be issued by a commis. sioner or other judicial officer having jurisdiction for the arrest of any person charged with a criminal offense, such warrant, accompanied by the affidavit on which the same was issued, shall be returnable before some United States judicial officer named in section ten hundred and fourteen of the Revised Statutes residing in the county of arrest, or, if there be no such United States judicial officer in that county, before some such United States judicial officer residing in another county nearest to the place of arrest. And the United States judicial officer, before whom the warrant is made returnable as herein provided, shall have exclusive authority to make the preliminary examination of every person arrested as aforesaid, and to discharge him, admit him to bail, or commit him to prison, as the case may require: Provided, That this section shall not apply to the Indian Territory.

SEC. [8] 5. That the circuit courts of the United States, and the district courts or judges thereof exercising circuit court powers, and the district courts of the Territories are authorized to appoint, in different parts of the several districts in which said courts are held, as many discreet persons to be commissioners of the circuit courts as may be deemed necessary. And said courts, or the judges thereof, shall have authority to remove at pleasure any commissioners heretofore or hereafter appointed in said district.

[SEC. 9. That the Commissioner of Internal Revenue, with the ap proval of the Secretary of the Treasury, may compromise any civil or criminal case, and may reduce or remit any fine, penalty, forfeiture, or assessment under the internal revenue laws.]

[SEC. 10. That section thirty-one hundred and seventy-six of the Revised Statutes be amended so as to read as follows:]

["SEC. 3176. The collector or any deputy collector in any district shall enter into and upon the premises, if it be necessary, of any person therein who has taxable property and who refuses or neglects to render any return or list required, or who renders a false or fradulent return or list, and make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and information such list or return, according to the form prescribed, of the objects liable to tax owned or possessed or under the care or management of such person, and the Commissioner of Internal Revenue shall assess the tax thereon, including the amount, if any, due for special tax, and a penalty of twenty-five per centum, and he may add to such tax interest at the rate of ten per centum per annum thereon from and after the date when such tax became due and payable. The interest so added to the tax shall be collected at the same time and in the same manner as the tax. And the list or return so made and subscribed by such collector or deputy collector shall be deemed good and sufficient for all legal pur poses."

[SEC. 11. That nothing in this act shall in any way change or im pair the force or effect of any treaty between the United States and any other Government, or any laws passed in pursuance of or for the execution of any such treaty, so long as such treaty shall remain in force in respect of the subjects embraced in this act; but when. ever any such treaty, so far as the same respects said subjects, shall expire or be otherwise terminated, the provisions of this act shall be