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interest at the time of the payment thereof by the Treasurer of the United States.

Which was disagreed to-yeas 46, nays 135, as follow:

Woodward-46.

| Hays, Heflin, Holman, Ingersoll, Johnson, Alexander H.
Jones, Kerr, Knott, Lewis, Logan, Marshall, Mayham,
McCormick, McNeely. Milnes, Jesse H. Moore, Morgan,
Morrissey, Niblack, Orth Pitter, Randall, Reeves, Rice,
Sargent, Lionel A. Sheldon, Sherrod, Joseph S. Smith,
Stiles, Stokes, Strader, Sweeney, Trimble, Tyner, Van Au-
ken, Wells, Whitmore, Eugene M. Wilson, John T. Wil-
son, Winchester, Witcher, Wood, Woodward-78.
NAYS-Messrs. Allison, Ambler, Ames, Armstrong,
Arnell, Asper, Atwood, Ayer, Bailey, Banks, Barry, Bea-
man, Beatty, Bennett, Benton, Bingham. Blair, Bowen,
Boyd, George M. Brooks, Buffinton, Burchard, Burdett,
Roderick R. Butler, Sidney Clarke, Conger, Covode,
riss, Finkelnburg, Fisher, Garfield, Gilfillan, Hale, Har-
Cowles, Davis, Dawes, Degener, Donley, Duval, Fer-
ris, Hawley, Hill, Hoar, Hooper, Hotchkiss, Jenckes,
Judd, Kelley, Kellogg, Kelsey, Knapp, Laflin, Lash,
Lawrence, Loughridge, Lynch, Maynard, McCarthy,
McCrary, McGrew, McKenzie, Mercur, Eliakim H.
Moore, William Moore, Morphis, Daniel J. Morrell,
Samuel P. Morrill, Myers, Negley, Newsham, O'Neill,
Packard, Packer. Paine, Peck, Perce, Peters, Phelps,
Platt, Pomeroy, Porter, Roots, Sawyer, Schenck, Schu
William J. Smith, Worthington C. Smith, William
Smyth, Starkweather, Stevenson, Stoughton, Strick-
land, Strong, Tanner, Taylor, Tillman, Townsend,
Twichell, Upson, Ward, William B. Washburn, Weiker,
Wheeler, Wilkinson, Willard, Williams, Winans--111.

YEAS-Messrs. Adams, Axtell, Ayer, Beck, Biggs, Bird, Booker, Burr, Cleveland, Crebs, Dickinson, Dox, Farnsworth, Getz, Gibson, Hambleton, Hamill, Heflin, Holman, Johnson, Kerr, Knott, Lewis, McCormick, McNeely, Milnes, Morgan, Morrissey, Niblack, Potter, Randall, Reeves, Rice, Ridgway Sherrod, Stiles, Stone, Strader, Sweeney, Trimble, Van Auken, Eugene M. Wilson, Winchester, Witcher, Wood, NAYS-Messrs. Allison, Ambler, Ames, Armstrong, Arnell, Asper, Atwood, Bailey, Banks, Barry, Beaman, Beatty, Benjamin, Benton, Bingham, Blair, Boyd, George M. Brooks, James Brooks, Buffinton, Burchard, Burdett, Benjamin F. Butler, Roderick R. Butler, William T. Clark, Sidney Clarke, Coburn, Cook, Conger, Covode, Cowles, Cullom, Davis, Dawes, Degener, Dockery, Donley, Duval, Dyer, Ferriss, Finkelnburg, Fisher, Fitch, Garfield, Gilfillan, Haight, Hale, Hamilton, Harris, Hawkins, Hawley, Hay, Hill, Hoar, Hooper, Hotch-maker, Scofield, Porter Sheldon, Slocum, John A. Smith, kiss, Ingersoll, Jenckes, Alexander H. Jones, Judd, Kelley, Kellogg, Kelsey, Ketcham, Knapp. Laflin, Lash, Lawrence, Logan, Loughridge, Lynch, Maynard, MeCarthy, McCrary, McGrew, McKenzie, Mercur, Eliakim H. Moore, Jesse H. Moore, William Moore, Morphis, Daniel J. Morrell, Samuel P. Morrill, Myers, Negley, Newsham, O'Neill, Orth, Packard, Packer, Paine, Peck, June 6-Mr. Schenck moved to amend by Perce, Peters, Phelps, Pomeroy, Prosser, Roots, Sargent, Sawyer, Schenck, Schumaker, Scofield, Lionel A. adding a new section, being a condensation of Sheldon, Porter Sheldon, Slocum, John A. Smith, Wil- the tariff bill formerly reported to the House by liam J. Smith, Worthington C. Smith, William Smyth, the Committee of Ways and Means, and fixing Starkweather, Stevenson, Stokes, Stoughton, Strickland, Strong, Taffe, Tanner, Taylor, Tillman. Town the tariff, among other things, on tea at 15 cents send, Twichell, Tyner, Upson, Van Horn, Wallace, per pound; coffee, 3 cents per pound; sugar, raw, Ward, William B. Washburn, Welker, Wheeler, Whit-2 cents per pound, clarified 23 cents per pound, more, Wilkinson, Willard, Williams, John T. Wilson, and refined 4 cents per pound; on pig iron $7 per ton; on steel railway bars 13 cents per pound, and on all railway bars made in part of steel 14 cents per pound: Provided, That metal converted, cast, or made from iron by the Bessamer or pneumatic process, of whatever form or description, shall be classed as steel; on nickel 40 cents per pound.

Winans-135.

Mr. McCarthy moved to strike out all the sections relating to income tax; which was disagreed to-yeas 61, nays 122, as follow:

YEAS-Messrs. Archer, Axtell, Bennett, Biggs, Bird, Bowen, Buffinton, Burr, Cleveland, Covode, Cowles, Crebs, Davis, Dickinson, Fitch, Fox, Garfield, Getz, Haight, Hamill, Hill, Hooper, Hotchkiss, Jenckes, Johnson, Kelley, Kellogg, Ketcham, Laflin, Lynch, Mayham, McCarthy, Milnes, Jesse H. Moore, William Moore, Daniel J. Morrell, Morrissey, Myers, Negley, Newsham, Niblack, O'Neill, Paine, Potter, Randall, Reeves, Ridgway, Sargent, Schumaker, Slocum, Joseph S. Smith, Starkweather, Stevenson, Stiles. Strong, Swann, Taylor, Trimble, Twichell, Upson, Wood-61.

NAYS-Messrs. Allison, Ambler, Armstrong, Arnell, Asper, Atwood, Baily, Barry, Beaman, Beatty. Beck, Benjamin, Benton, Bingham, Blair, Boles, Booker, Boyd, Geo. M. Brooks, Burchard, Burdett, Roderick R. Butler, William T. Clark, Sidney Clarke, Amasa Cobb, Coburn, Cook, Conger, Cullom, Dawes, Degener, Dockery, Donley, Dox, Duval, Dyer. Ela, Eldridge, Farnsworth, Ferriss, Finkelnburg, Fisher, Gison, Gilfillan, Hale, Hambleton, Hamilton, Hawkins. Hawley, Hay, Hays, Heflin, Hoar, Holman, Ingersoll, Alexander II. Jones, Judd, Kelsey, Kerr, Knapp, Knott, Lash, Lawrence, Lewis, Logan, Loughridge, Marshall, Maynard, McCormick, McCrary, McGrew, McKenzie, Mc Neely, Mercur, Eliakim H. Moore, Morgan, Morphis, Samuel P. Morrill, Orth, Packard, Packer, Peck, Perce, Peters, Phelps, Platt, Pomeroy, Porter, Prosser, Rice, Roots, Sawyer, Schenck, Scofield, Lionel A. Sheldon, Porter Sheldon, John A. Smith, William J. Smith, Worthington C. Smith, William Smyth, Stokes, Stone, Stoughton, Strickland, Sweeney, Faffe, Tanner, Tillman, Townsend, Tyner, Van Auken, Wallace, Ward, William B. Washburn, Wheeler, Whitmore, Willard, Williams, John T. Wilson, Winans, Witcher, Woodward-122.

Mr. Beck moved to amend by levying a tax of five per cent. on the interest or coupons of all bonds or evidences of debt, including United States bonds; which was disagreed to-yeas 78, nays 111, as follow:

YEAS-Messrs. Adams, Archer, Axtell, Beck, Benjamin,

Which was agreed to-yeas 137, nays 44, as follow:

YEAS-Messrs. Adams, Allison, Ambler, Ames, Armstrong, Arnell, Atwood, Ayer, Bailey, Banks, Beaman, Beatty, Bennett, Benton, Bingham, Blair, Boles, Booker, Bowen, Boyd, George M. Brooks, Buffinton, Burchard, Burdett. Roderick R. Butler, Cake, Cessna, Churchill, William T. Clark, Sidney Clarke, Amasa Cobb, Cook, Conger, Covode, Cowles, Cullom, Davis, Dawes, Degener, Dickey, Donley, Duval, Dyer. Ela, Farnsworth, Ferriss, Finkelnburg, Fisher, Garfield, Gilfillan, Hale, Hamilton, Harris, Hawkins, Hawley, Hay, Hill, Hoar, Hooper, Hotchkiss, Ingersoll, Alexander II. Jones, Kelley, Kellogg, Ketcham, Knapp, Knott, Laflin, Lash, Lawrence, Loughridge, Lynch, Maynard, McCrary, McGrew, McKenzie, Mercur, Milnes, Eliakim H. Moore, Jesse H. Moore, William Moore, Morphis, Daniel J. Morrell, Samuel P. Morrill, Myers, Negley, O'Neill, Orth, Packard, Packer, Peck, Perce, Peters, Phelps, Platt, Poland, Pomeroy, Rice, Roots, Sanford, Sawyer, Schenck, Scofield, Porter Sheldon, John A. Smith, William J. Smith, Worthington C. Smith, William Smyth, Stark weather, Stevenson, Stokes, Stone, Stoughton, Strickland, Strong, Taffe, Tanner, Taylor, Tillman, Townsend, Trimble, Twichell, Tyner, Upson, Van Wyck, Wara, William B. Washburn, Welker, Wheeler, Whitmore, Wilkinson, Willard, Williams, Winans, Witcher, Woodward-137.

NAYS-Messrs. Axtell, Benjamin, Biggs, Bird, James Brooks, Buck, Burr, Benjamin F. Butler, Conner, Cox, Crebs, Dox, Eldridge, Fox, Getz, Griswold, Haight, Halde man, Hamill, Heflin, Holman, Kerr, Lewis, Marshall, Mayham. McNeely, Morgan, Niblack, Potter, Randall, Reeves, Ridgway, Rogers, Sargent, Schumaker, Sherrod, Stiles, Strader, Swann, Sweeney, Van Trump, Wells, Winchester,

Wood-44.

Mr. Schenck also offered as an amendment Biggs, Bird, Booker, James Brooks, Burr, Benjamin F. another section, enlarging the free list, which, Butler, Cleveland, Amasa Cobb, Coburn, Crebs, Cullom, together with the tariff section, he stated, would Dickinson, Dockery, Dox, Dyer, Ela, Eldridge, Farnsworth, Fireh, Fox, Getz, Gibson, Griswold, Haight, Hal- decrease the revenue from the tariff about $20,deman, Hambleton, Hamill, Hamilton, Hawkins, Hay,000,000. He also stated that the tax bill as

amended in the House would decrease the reve-
nue from internal taxes about $45,000,000.
This section was then agreed to, and the bill
passed-yeas 152, nays 35, as follow:

|

States, the same being hereby imposed as a tax upon the property represented by the bonds heretofore issued under the laws of the United States. Which was disagreed to-yeas 12, nays 36, as follow:

NAYS-Messrs. Anthony, Boreman, Chandler, Corbett. Cragin, Drake, Edmunds, Fenton, Gilbert, Hamlin. Harlan, Harris, Howe, Howell, McDonald, Morrill of Maine, Morrill of Vermont, Morton, Nye, Osborn, Pomeroy, Ramsey, Revels, Rice, Sawyer, Schurz, Scott, Sherman, Sumner, Thayer, Tipton, Trumbull, Warner, Willey, Williams, Wilson-36.

YEAS-Messrs. Adams, Allison, Ambler, Ames, Armstrong, Arnell, Atwood, Axtell, Ayer, Bailey, Banks, YEAS-Messrs. Bayard, Casserly, Davis, Fowler, HamBeaman, Beatty, Benjamin, Bennett, Benton, Bing-ilton of Maryland, McCreery, Pratt, Spencer, Sprague, ham, Blair, Boles, Booker, Bowen, Boyd, George M. Stockton, Thurman, Vickers-12. Brooks, Buck, Buffinton, Burchard, Burdett, Roderick R. Butler, Cake, Cessna, Churchill, William T. Clark, Sidney Clarke, Amasa Cobb, Coburn, Cook, Conger, Covode, Cowles, Crebs, Cullom, Dawes, Degener, Dickey, Donley, Duval, Dyer, Ela, Farnsworth, Ferriss, Finkelnburg, Fisher, Fitch, Garfield, Gilfillan, Hale, Hamilton, Harris, Hawkins, Hawley, Hay, Hill, Hoar, Hooper, Hotchkiss, Ingersoll, Kelley, Kellogg, Ketchan, Knapp, Knott, Laflin, Lash, Lawrence, Lewis, Logan, Loughridge. Lynch, Maynard, McCarthy, McCormick, McCrary, McKee, McKenzie, Mercur, Milnes, Eliakim H. Moore, Jesse H. Moore, William Moore, Morphis, Daniel J. Morrell, Samuel P. Morrill, Myers, Negley, Newsham, O'Neill, Orth, Packard, Packer, Paine, Peck, Perce, Peters, Phelps, Platt, Poland. Pomeroy, Prosser, Rice, Rogers, Roots, Sanford, Sargent, Sawyer, Schenck, Scofield. Lionel A. Sheldon, Porter Sheldon, John A. Smith, William J. Smith, Worthington C. Smith, William Smyth, Starkweather, Stevenson, Stokes, Stoughton, Strickland, Strong, Taffe, Tanner, Taylor, Tillman, Townsend, Trimble, Twichell, Tyner, Upson, Van Horn, Van Wyck, Ward, William B. Washburn, Welker, Wells, Wheeler, Whitmore, Wilkinson, Willard, Williams, John T. Wilson, Winaus, Witcher, Woodward-152.

NAYS-Messrs. Bird. James Brooks, Burr, Conner, Cox, Dox, Eldruge, Fox, Getz, Griswold, Haight, Haldeman. Hamill, Hays, Heflin, Holman, Johnson, Kerr, Myham, McNeely, Morgan, Morrissey, Niblack, Potter, Randall, Reeves, Ridgway, Sherrod. Slocum, Stiles, Stone, Swann, Van Trump, Winchester, Wood-35.

IN SENATE.

1870, June 24-Mr. Conkling moved to strike out the 35th section, being that relating to the income tax; which was agreed to-yeas 34, nays 23, as follow:

YEAS-Messrs. Abbott, Ames, Anthony, Bayard, Buckingham, Cameron, Carpenter, Casserly, Cole, Conkling, Corbett, Davis, Fenton, Ferry, Fowler, Gilbert, Hamil ton of Maryland, Harris, Johnston, Kellogg, McCreery, McDonald, Osborn, Pomeroy, Robertson, Saulsbury, Scott, Stewart, Sumner, Thurman, Trumbull, Vickers, Wilson, Yates-31.

NAYS-Messrs. Boreman, Brownlow, Chandler, Drake, Hamlin, Harlan, Howard, Howe, Howell, Morrill of Maine, Morrill of Vermont, Morton, Pratt, Ramsey, Rice, Ross, Schurz, Sherman, Sprague, Thayer, Warner, Willey, Williams-23.

June 29-The bill having been reported to the Senate, Mr. Hamilton, of Maryland, moved to amend by adding the following:

SEC. That hereafter there shall be annually deducted and withheld by the Treasurer of the United States five per cent. of all moneys payable as interest upon the public debt of the United States, the same being hereby imposed as a tax upon the property represented by the bonds heretofore issued under the laws of the United States. Which was disagreed to-yeas 11, nays 25, as follow:

YEAS-Messrs. Casserly, Fenton, Fowler, Hamilton of Maryland, McCreery, Pratt, Rice, Ross, Sprague, Thurman, Vickers-11.

NAYS-Messrs. Anthony, Boreman. Cattell, Cole, Cragin, Gilbert, Hamlin, Harlan, Harris, Howe, Howell, McDonald, Morrill of Maine, Morrill of Vermont, Pomeroy, Ramsey. Sawyer, Schurz, Scott, Sherman, Stewart, Sumner, Willey, Williams, Wilson-25.

Mr. Thurman moved to insert the following: SEC.-That there shall be levied and collected, in the manner hereinafter specified, a tax of five per cent. upon the income of every person residing in the United States, and of every citizen of the United States residing abroad, derived from interest on the bonds of the United States; said tax to be collected by withholding the same in the payment of such interest.

Which was disagreed to-yeas 11, nays 35, as follow:

YEAS-Messrs. Bayard, Casserly, Davis, Fenton, Hamilton of Maryland, McCreery, Pratt, Sprague, Stockton, Thurman, Vickers-11.

NAYS-Messrs. Anthony, Boreman, Chandler, Corbett, Cragin, Drake, Edmunds, Fowler, Gilbert, Ilamlin, Harris, Howe, Lewis, McDonald, Morrill of Maine, Morrill of Vermont, Morton, Osborn, Patterson, Pomeroy, Reyels, Robertson, Ross, Sawyer, Schurz, Scott, Sherman, Stewart, Sumner. Tipton, Trumbull, Warner, Willey, Williams, Wilson-35.

Mr. Wilson moved to amend section 35, so that it should read:

That during the years 1871 and 1872, and no longer, there shall be levied and collected annually a tax of two and a half per cent. upon the gains, profits, and income of every person residing in the United States, &c.

Which was disagreed to-yeas 23, nays 28, as follow:

YEAS-Messrs. Abbott, Boreman, Cragin, Hamlin, Harlan, Howe, Howell, Morrill of Maine, Morrill of Vermont, Morton, Patterson, Pratt, Ramsey, Rice, Ross, Schurz, Sherman, Spencer, Sprague, Tipton, Warner, Willey, Wilson-23.

NAYS-Messrs. Anthony, Bayard, Cameron, Casserly, Cole, Corbett. Davis, Edmunds, Fenton, Fowler, Gil

bert, Hamilton of Maryland, Harris. Kellogg, Lewis, McCreery, McDonald, Nye, Osborn, Revels, Robertson, Scott, Stewart, Stockton, Sumner, Thurman, Trumbull,

Vickers-28.

The amendment as agreed to in committee of the whole, striking out all the sections relating to income tax, was agreed to—yeas 26, nays 22, as follow:

YBAS-Messrs, Anthony, Bayard, Casserly, Cole, Cor

bett, Daris, Edmunds, Fenton, Fowler, Gilbert, Hamilton of Maryland, Harris, Kellogg, McCreery. McDonald, Osborn, Revels, Robertson, Sott, Stewart, Stockton, Sumner, Thurman, Trumbull, Vickers, Wilson-26.

NAYS-Messrs. Abbott, Boreman, Cragin, Drake, Hamlin. Ilarlan, Howe, Howell. Morrill of Maine, Morrill of Vermont, Morton, Patterson. Pratt, Ramsey, Ross, Schurz, Sherman, Spencer, Sprague, Tipton, Warner, Willey-22.

Mr. Sherman moved to strike out the words

July 1—Mr. Bayard moved to amend by in-gross receipts" from an amendment adopted by the committee of the whole, whereby that tax serting the following: on gross receipts was abolished; which was disagreed to-yeas 25, nays 25, as follow:

SEC.

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That hereafter there shall be annually deducted and withheld by the Treasurer of the United States five per cent. of all moneys payable as interest upon the public debt of the United

Corbett, Edmunds, Fenton, Fowler, Gilbert, Harlan
Lewis, McDonald, Morrill of Maine, Morrill of Vermont,

YEAS-Messrs. Anthony, Bayard, Boreman, Casserly,

Nye, Pratt, Ramsey, Schurz, Scott, Sherman, Sprague, Stewart, Thayer, Warner, Willey-25.

NAYS-Messrs. Cameron, Cole. Cragin, Davis, Drake, Hamilton of Maryland, Hamlin, Harris, Howe, Howell, Kellogg, McCreery, Osborn, Patterson, Pomeroy, Robertson, Ross, Spencer, Stockton, Sumner, Thurman, Trumbull, Vickers, Williams, Wilson-25.

Mr. Edmunds moved to reconsider the vote by which the income tax was stricken out; which was agreed to-yeas 26, nays 25, as follow:

YEAS-Messrs. Abbott, Anthony, Cragin, Drake, Edmunds, Hamlin, Harlan, Howe, Howell, Morrill of Maine, Morrill of Vermont, Nye, Patterson, Pool, Pratt, Ramsey, Rice, Schurz, Sherman, Spencer, Sprague, Tipton, Warner, Willey, Williams, Wilson-26.

NAYS-Messrs Bayard, Cameron, Casserly, Corbett, Davis, Fenton, Gilbert, Hamilton of Maryland, Harris, Johnston, Kellogg, Lewis, McCreery, McDonald, Pomeroy, Revels, Robertson, Ross, Scott, Stewart, Stockton, Sumner, Thurman, Trumbull, Vickers-25.

Mr. Wilson's amendment was then agreed toyeas 27, nays 21, as follow:

YEAS-Messrs. Abbott, Anthony, Chandler, Cragin, Drake, Edmunds, Hamlin, Harlan, Howell, Morrill of Maine, Morrill of Vermont, Patterson, Pomeroy, Pool, Pratt, Ramsey, Rice, Ross, Schurz, Sherman, Spencer, Thayer, Tipton, Warner, Willey, Williams, Wilson-27. NAYS-Messrs. Bayard, Casserly, Corbett, Davis, Fenton, Gilbert, Hamilton of Maryland, Harris, Howe, Johnston, McCreery, McDonald, Revels, Robertson, Scott, Stewart, Stockton, Sumner, Thurman, Trumbull, Vickers -21.

The question then recurring on the amendment to strike out all concerning the income tax, it was disagreed to-yeas 22, nays 26, as follow: YEAS-Messrs. Bayard, Casserly, Corbett, Fenton, Gilbert, Hamilton of Maryland, Harris, Johnston, Kellogg, Lewis, McCreery, McDonald, Osborn, Pomeroy, Robert son, Scott, Stewart, Stockton, Sumner, Thurman, Trumbull, Vickers-22.

NAYS-Messrs. Abbott, Anthony, Chandler, Cragin, Drake, Edmunds, Hamlin, Harlan, Howe, Howell. Morrill of Maine, Morrill of Vermont, Patterson, Pool. Pratt, Ramsey, Rice, Ross, Schurz, Sherman, Spencer, Tipton, Warner, Willey, Williams, Wilson-26.

July 5-Mr. Conkling moved to add as follows: That no such income tax shall be levied or collected until by act of Congress it shall be hereafter so directed.

Mr. Edmunds moved to amend this as follows: And all provisions of law providing for the assessment and collection of taxes on gross receipts are hereby continued until the further action of Congress.

Which was disagreed to—yeas 18, nays 33, as follow:

YEAS-Messrs. Anthony, Bayard. Boreman, Cole, Corbett, Drake, Edmunds, Fenton, Gilbert, Harlan, Morrill of Vermont, Nye, Ramsey, Shurz, Scott, Sherman, Stewart, Wilson-18.

NAYS-Messrs. Carpenter, Chandler, Conkling, Cragin, Fowler, Hamilton of Maryland, Hamilton of Texas, Hamlin, Harris. Howe, Johnston. Kellogg, McCreery, Morton, Patterson, Pomeroy, Pool, Revels, Rice, Robertson, Ross, Saulsbury, Sawyer, Spencer, Sprague, Stockton, Sumner, Thurman, Trumbull, Vickers, Warner, Willey, Williams-33.

Mr. Conkling's amendment was then disagreed to-yeas 26, nays 26, as follow:

26.

YEAS-Messrs. Bayard, Carpenter, Cole, Conkling, Corbett, Fenton, Fowler, Gilbert, Hamilton of Maryland, Harris, Johnston, Kellogg, McCreery, McDonald, Pomeroy, Revels, Robertson, Saulsbury. Scott. Stewart, Stockton, Sumner, Thurman, Trumbull, Vickers, WilsonNAYS-Messrs. Anthony, Boreman, Chandler, Cragin, Drake, Edmunds, Hamilton of Texas, Hamlin, Harlan, Howe, Howell, Morrill of Vermont, Morton, Nye, Patterson, Pool, Ramsey, Rice, Ross, Sawyer, Schurz, Sherman, Spencer, Warner, Willey, Williams-26.

The bill was then passed-yeas 43, nays 6, as follow:

YEAS-Messrs. Anthony, Boreman, Carpenter, Chandler, Cole, Conkling, Corbett, Cragin, Drake, Edmunds, Fenton, Gilbert, Hamilton of Texas, Hamlin, Harlan, Howe, Howell, Kellogg, McDonald, Morrill of Vermont, Morton, Nye, Patterson, Pool, Ramsey, Rice, Robertson, Ross, Sawyer, Schurz, Scott, Sherman, Spencer, Sprague, Stewart, Stockton, Thayer, Thurman, Trumbull, Warner, Willey, Williams, Wilson-43. ris, McCreery, Saulsbury, Vickers-6. NAYS-Messrs. Bayard, Hamilton of Maryland, HarIN HOUSE.

July 9-The bill having been returned from the Senate with amendments,

Mr. Davis moved to suspend the rules and strike out the income tax, which was disagreed to-yeas 67, nays 117, as follow:

YEAS-Messrs. Ambler, Ames, Archer, Axtell, Banks, Barnum, Bennett, Biggs, Bird, James Brooks, Buffinton, Burr, Benjamin F. Butler, Calkin, Covode, Cowles, Cox, Davis, Dickinson, Dixon, Fitch, Garfield, Getz, Gilfillan, Griswold, Haight, Hill, Hooper, Jenckes, Judd, Kelley, Kellogg, Ketcham, Lynch, Mayham, McCarthy, McKenzie, Milnes, William Moore, Daniel J. Morrell, Morrissey, Myers, Negley, Niblack, O'Neill. Paine, Potter, Randall, Reeves, Rogers, Sargent, Schumaker, Scofield, Slocum, Joseph S Smith, Starkweather. Stevenson, Stiles, Stone, Strong, Swann, Trimble, Twichell, Upson, Van Wyck, Winchester, Wood-67.

NAYS-Messrs Adams. Allison, Arnell. Asper, Atwood, Ayer, Bailey, Beatty. Benjamin. Benton, Bingham, Blair, Boles, Booker, Boyd, George M. Brooks, Buck, Buckley, Burchard, Roderick R Butler, Cake, Churchill, Sidney Clarke, Amasa Cobb, Coburn, Conger, Conner, Crebs, Callom, Darrall. Dawes, Degener, Dickey, Donley, Duval, Dyer, Ela, Farnsworth, Ferriss, Ferry, Finkelnburg, Fisher, Ilale, Hamilton, Harris. Hawkins, Hawley, IIay, Hoar, Ingersoll, Thomas L. Jones, Kelsey, Knott, Lash, Lawrence, Lewis, Logan, Loughridge, Marshall, Maynard, McCormick, McCrary, McGrew, McKee, McNecly, Mercur, Eliakim II. Moore, Mor phis, Orth, Packard, Packer, Palmer, Peck, Perce, Phelps, Poland, Porter, Prosser, Rice, Roots. Sanford, Sawyer, Schenck, Shanks, Lionel A. Sheldon, Porter Sheidon, Sherrod, John A.Smith, Worthington C. Smith, William Smyth, Stevens, Stokes, Stoughton, Strickland, Sweeney, Tafe, Tanner, Tillman, Townsend, Tyner, Van Auten, Van Horn, Ward. Cadwalader C. Washburn, William B. Washburn, Welker, Wells. Wheeler, Whit John T. Wilson, Winans, Woodward-117. more. Wilkinson, Willard Williams, Eugene M. Wilson,

The amendment of the Senate abolishing all special taxes was agreed to-yeas 107, nays 73, as follow:

YEAS-Messrs. Adams, Allison, Archer, Ayer, Barnum, Beatty, Beck, Biggs, Bird, Boyd, Buck, Buckley, Bur chard, Burr, Benjamin F. Butler, William T. Clark, Sidney Clarke, oburn, Cook. Conner, Car, Crebs, Cullom, Darrall, Davis. Dawes, Dickinson. Donley, Fitch, Garfield. Getz, Gilfillan, Griswold, Haight, Haldeman, Hale, Hamilton. Harris, Hawley, Hay, Hays, Heflin. Ingersoll, Lawrence, Lewis, Logan, Lynch, Marshall, McCormick, Johnson, Thomas L. Jones, Judd, Kellogg, Kerr, Knott, McCrary, McKenzie, McNeely, Mercur, Milnes, Jesse H. Moore. William Moore, Morgan, Mungen, Myers, Niblack, O'Neill, Orth, Packard, Packer, Paine, Perce, Poland, Potter, Reeves, Rice, Rogers, Sargent, Sawyer, Schumaker, Scofield, Shanks, Lionel A. Sheldon, Sherrod, Slocum, John A. Smith, Joseph S. Smith, Worthington C. Smith, Stevenson, Stiles, Stone, Swann, Sweeney. Trimble. Twichell, Tyner, Van Auken, Van Horn, Cadwalader C. Washburn, Wells, Williams, Eugene M. Wilson, Winans, Winchester, Wood, Woodward-107.

NAYS-Messrs. Ambler, Ames, Armstrong, Arnell, Asper, Atwood, Bailey, Barry, Benjamin, Bennett, Benton, Bingham, Blair, Boles, Booker, George M. Brooks, Buffinton, Burdett, Roderick R. Butler, Cake, Conger, Duval, Dyer, Ela, Farnsworth, Ferriss, Ferry, Finkelnburg, Fisher, Hawkins, Hill, Hooper. Kelley, Kelsey, Ketcham, Knapp, Lash, Loughridge, Maynard, McCar thy, McGrew, Eliakim H. Moore, Morphis. Daniel J. Morrell, Negley, Palmer, Peck, Platt, Porter, Roots, Sanford, Schenck, William J. Smith, William Smyth, Stevens, Stokes, Stoughton, Strickland, Taffe, Taylor, Tillman, Townsend, Upson, Van Wyck, Wallace, Ward, William B. Washburn, Welker. Wheeler, Whitmore, Wilkinson, Willard, John T. Wilson-73.

The Senate amendment fixing the income tax at 21 per cent. instead of 3 was agreed to.

The Senate amendments on Bessemer steel, | Kellogg, Kelsey, Ketcham, Knapp, Laflin, Lash, Lawreducing the rate on steel bars from 13 cents per pound to 14, and on rails made partly of steel from 14 cents to 1 cent, were agreed to-the ter without a division; the former, yeas 99, nays 72, as follow:

thy, McCrary, McGrew, McKenzie, Mereur, Milnes, Eliarence, Logan, Loughridge, Lynch, Maynard, McCarkim H. Moore, Jesse H. Moore, William Moore, Morlat-phis, Daniel J. Morrell, Myers, Negley, O'Neill, Orth, Phelps, Poland, Porter, Prosser, Rice, Rogers, Roots, Packard, Packer, Paine, Palmer, Peck, Perce, Peters, Sargent, Sawyer, Schenck, Scofield, Shanks, Lionel A. Sheldon, Porter Sheldon, John A. Smith, William J. Smith, Worthington C. Smith, William Smyth, Stevens, Stevenson, Stokes, Stoughton, Strickland, Taffe, Tanner, Taylor, Tillman, Townsend, Trimble, Twichell, Tyner, Upson, Van Horn, Van Wyck, Ward, Cadwala der C. Washburn, William B. Washburn, Welker, Wheeler, Whitmore, Wilkinson, Willard, Williams, John T. Wilson-144.

NAYS-Messrs. Adams, Archer. Asper, Beck, Biggs, Bird, James Brooks, Burr, Cleveland, Cox, Crebs, Dickinson, Eldridge, Fox, Getz, Griswold, Haight, Haldeman, Hambleton, Hays, Holman, Johnson, Thomas L. Jomes, Kerr, Knott, Lewis, Marshall, Mayham, McNeely, Morgan, Niblack, Potter, Randall, Reeves, Schumaker, Sherrod, Slocum, Joseph S. Smith, Stiles, Stone, Swann. Sweeney, Van Auken. Voorhees, Wells, Eugene M. Wilson, Winchester, Wood, Woodward-49. In submitting the report of the conference com

YEAS-Messrs. Adams, Allison, Archer, Asper, Ayer, Beatty, Beck, Benjamin, Biggs, Bird, James Brooks, Buckley, Burr, Benjamin F. Butler, Sidney Clarke, Coburn, Cook, Cox, Crebs, Cullom, Darrall, Dickinson, Eldridge, Farnsworth, Finkelnburg, Fitch, Garfield, Gelz, Griswold, Haight, Haldeman, Hale, Harris, Hawkins, Hawley, Hay, Hay's, Heflin. Ingersoll. Johnson, Thomas L. Jones, Judd, Kerr, Ketcham, Knott, Lewis, Logan, Loughridge, Lynch, Marshall, Mayham, McCormick, McCrary. McKenzie, McNeely, Eliakim H. Moore, Jesse II. Moore, Morgan, Mungen, Niblack, Orth, Packard, Paine, Potter, Reeves, Rice, Rogers. Sargent, Schumaker, Shanks, Lionel A. Sheldon, Sherrod. Slocum, Joseph S. Smith, Worthington C. Smith. William Smyth, Stevenson, Stiles, Stone, Stoughton, Strong, Swann, Sweeney, Taffe, Trimble, Twichell, Tyner, Van Aulen, Van Wyck, Voorhees, Cadwalader C. Washburn, Wells, Wilkinson, Williams, Eugene M. Wilson, Winans, Winchester, Wood, Woodward-mittee, Mr. Schenck made the following statement NAYS-Messrs. Ambler, Ames, Armstrong. Arnell, Atwood, Bailey, Barry, Benton, Bingham, Blair, Buffinton, Roderick R. Butler, Cake, Churchill, Amasa Cobb, Conger, Covode, Cowles, Davis. Dawes, Donley, Duval, Ferriss, Ferry, Fisher, Gilfillan, Hill, Hoar, Hooper, Kelley, Kellogg, Kelsey, Knapp, Lash, Maynard, McCarthy, McGrew, Mercur, William Moore, Morphis, Daniel J. Morrell, Myers, Negley, O'Neill, Packer, Peck, Perce, Phelps, Porter, Prosser, Sanford, Sawyer, Schenck, Scofield, Porter Sheldon, John A. Smith, Stevens, Stokes, Strickland, Tanner, Taylor, Tillman, Townsend, Upson, Wallace, Ward, William B. Wash burn, Welker, Wheeler, Whitmore, Willard, John T.

99.

Wilson-72.

A committee of conference appointed, consisting of Senators Sherman, Morrill of Vermont, and Hamilton of Maryland, and Representatives Schenck, Kelley, and James Brooks.

IN SENATE, May 13, 1870.

as to the reduction of taxes made by the bill:

"Calculated upon the basis of the receipts of the fiscal year ending the 30th of June, 1869, which was at that time the only complete report we had before us, I made out by a close analysis of the bill, and as accurate a calculation as I could furnish to the House, a reduction of the internal taxes to the amount of $45,000,000, and of import duties to the amount of $20,000,000, making in the aggregate $65,000,000. After the bill had passed the House, however, and before any action upon it or change made by the Senate, the complete returns of internal revenue, but not of imports, were obtained for the year ending the 30th June, 1870, and the increase has been such that trying the bill by that standard it was found that the reduction of internal taxes as compared

The report of the conference committee was with those for last year was $50,000,000, and of agreed to without a division.

IN HOUSE, July 13, 1870.
YEAS-Messrs. Allison, Ambler, Ames, Armstrong,
Arnell, Atwood, Axtell. Ayer, Bailey, Barnum, Beatty,
Benjamin, Bennett, Benton, Bingham, Blair, Boles,
Booker, Boyd, George M. Brooks, Buck, Buckley, Buf
finton, Burchard. Burdett, Benjamin F. Butler, Rod-
erick R. Butler, Cake, Cessna, Churchill, William T.
Clark, Sidney Clarke, Amasa Cobb, Coburn, Conger,
Covode, Cowles. Cullom, Davis, Dawes, Dickey, Dixon,
Donley, Duval, Ela, Farnsworth, Ferriss, Ferry, Fink-
elnburg, Fitch, Garfield, Gilfillan, Hamilton, Harris,
Hawkins, Hawley, Hay, Heflin, Hill, Hoar, Hooper,
Hotchkiss, Ingersoll, Jenckes, Judd, Julian, Kelley,

import duties $27,000,000, making a reduction of $77,000,000, in the aggregate. By the striking off of some other taxes, including an additional deduction from the income tax, the tax on passports, and various other matters, I do not hesitate to say that the reduction by this bill, compared with the receipts of last year, will be to the people of this country an alleviation of the burdens of taxation from these two quarters, the internal taxes and import duties, of over $80,000,

000."

LX.

THE RESTORATION OF GEORGIA.

AN ACT to promote the Reconstruction of the
State of Georgia.

Be it enacted, &c., That the governor of the State of Georgia be, and hereby is, authorized and directed, forthwith, by proclamation, to summon all persons elected to the general assembly of said State, as appears by the proclamation of George G. Meade, the general commanding the military district including the State of Georgia,

dated June 25, 1868, to appear on some day certain, to be named in said proclamation, at Atlanta, in said State; and thereupon the said general assembly of said State shall proceed to perfect its organization in conformity with the Constitution and laws of the United States, according to the provisions of this act.

SEC. 2. That when the members so elected to said Senate and House of Representatives shall

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be convened, as aforesaid, each and every member and each and every person claiming to be elected as a member of said senate or house of representatives shall, in addition to taking the oath or oaths required by the constitution of Georgia, also take and subscribe and file in the office of the secretary of state of the State of Georgia one of the following oaths or affirmations, namely: "I do solemnly swear (or affirm, as the case may be) that I have never held the office, or exercised the duties of, a Senator or Representative in Congress, nor been a member of the legislature of any State of the United States, nor held any civil office created by law for the administration of any general law of a State, or for the administration of justice in any State or under the laws of the United States, nor held any office in the military or naval service of the United States and thereafter engaged in insurrection or rebellion against the United States, or gave aid or comfort to its enemies, or rendered, except in consequence of direct physical force, any support or aid to any insurrection or rebellion against the United States, nor held any office under, or given any support to, any government of any kind organized or acting in hostility to the United States, or levying war against the United States: so help me God, (or on the pains and penalties of perjury, as the case may be;") or the following oath or affirmation, namely: "I do solemnly swear (or affirm, as the case may be) that I have been relieved by an act of the Congress of the United States from disability as provided for by section three of the XIVth Amendment to the Constitution of the United States so help me God, (or on the pains and penalties of perjury, as the case may be.") Which oath or Affirmation, when so filed, shall be entered of record by the secretary of state of the State of Georgia, and said oath or affirmation, or a copy of the record thereof, duly certified by said secretary of state, shall be evidence in all courts and places. And every person claiming to be so elected, who shall refuse or decline or neglect or be unable to take one of said oaths or affirmations above provided, shall not be admitted to a seat in said Senate or House of Representatives, or to a participation in the proceedings thereof, but shall be deemed ineligible to such seats.

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SEC. 3. That if any person claiming to be elected to said Senate or House of Representatives, as aforesaid, shall falsely take either of said oaths or affirmations above provided, he shall be deemed guilty of perjury, and shall suffer the pains and penalties thereof; and may be tried, convicted, and punished therefor by the circuit court of the United States for the district of Georgia in which district said crime was committed; and the jurisdiction of said court shall be sole and exclusive for the purpose aforesaid.

SEC. 4. That the persons elected, as aforesaid, and entitled to compose such legislature, and who shall comply with the provisions of this act, by taking one of the oaths or affirmations above prescribed, shall thereupon proceed, in said Senate and House of Representatives to which they have been elected respectively, to reorganize said Senate and House of Representatives, respectively, by the election and qualification of the proper officers of each house.

SEC. 5. That if any person shall, by force, violence, or fraud, willfully hinder or interrupt any person or persons elected as aforesaid from taking either of the oaths or affirmations prescribed by this act, or from participating in the proceedings of said Senate or House of Representatives, after having taken one of said oaths or affirmations, and otherwise complied with this act, he shall be deemed guilty of a felony, and may be tried, convicted, and punished therefor by the circuit or district court of the United States for the district of Georgia in which district said offense shall be committed; and shall be punished therefor by imprisonment at hard labor for not less than two nor more than ten years, in the discretion of the court; and the jurisdiction of said courts shall be sole and exclusive for the purpose aforesaid.

SEC. 6. That it is hereby declared that the exclusion of any person or persons elected as aforesaid, and being otherwise qualified, from participation in the proceedings of said Senate or House of Representatives, upon the ground of race, color, or previous condition of servitude, would be illegal and revolutionary, and is hereby prohibited.

SEC. 7. That upon the application of the Governor of Georgia, the President of the United States shall employ such military or naval forces of the United States as may be necessary to enforce and execute the preceding provisions of this act.

SEC. 8. That the Legislature shall ratify the XVth Amendment proposed to the Constitution of the United States before Senators and Representatives from Georgia are admitted to seats in Congress.

Approved December 22, 1869.

The final votes on this act were as follow:

IN SENATE, December 17, 1869. ingham, Carpenter, Cattell, Chandler, Cole, Conkling, YEAS-Messrs. Abbott, Anthony, Brownlow, BuckCorbett, Cragin, Drake, Edmunds, Fenton, Gilbert, Hamlin, Harlan, Harris, Howard, Kellogg, McDonald, Osborn, Patterson, Pomeroy, Pratt, Ramsey, Rice, Morrill of Maine, Morrill of Vermont, Morton, Nye, Robertson, Ros, Sawyer, Schurz, Scott, Sherman, Spencer, Stewart, Sumner, Thayer, Warner, Willey, Williams, Wilson-45.

NAYS-Messrs. Bayard, Casserlu, Davis, Fowler, William T. Hamilton, Saulsbury, Stockton, Thurman, Vickers-9.

IN HOUSE, December 21, 1869. YEAS-Messrs. Allison, Ambler, Armstrong, Arnell, Asper, Bailey, Beaman, Beatty, Benjamin, Bennett, Benton, Boles, Bowen, Boyd. George M. Brooks, Buck, Buckley, Buffinton, Burchard, Burdett, Benjamin F. Butler, Roderick R. Butler, Cessna, Amasa Cobb, Coburn, Cook, Conger, Cullom, Dawes, Deweese, Dickey, Dixon, Donley, Duval, Ela, Ferriss, Ferry, Finkelnburg, Fisher, Fitch, Garfield, Hale, Hamilton, Hawley, Hay, Heaton, Hill, Hoar Solomon L. Hoge, Hooper, Hotchkiss, Ingersoll, Jenckes, Alexander H. Jones, Judd, Kelley, Kellogg, Kelsey, Knapp. Lash, Lawrence, Logan, Loughridge Maynard. McCarthy, McCrary, McGrew, Mercur, Eliakim H. Moore, Jesse H. Moore, William Moore, Daniel J. Morrell, Samuel P. Morrill, Palmer, Peters, Phelps, Poland, Pomeroy, Prosser, Myers, Negley, O'Neill, Orth, Packard, Packer, Paine, Roots, Sanford, Sargent, Sawyer, Schenck, Scofield, Shanks, Lionel A. Sheldon, Porter Sheldon, John A. Smith, William J. Smith, Worthington C. Smith, William Smyth, Starkweather, Stevens, Stevenson, Stokes, Stoughton, Strickland, Strong, Taffe, Tanner, Townsend. Twichell, Tyner, Upson, Van Horn. Cadwalader Washburn, Welker, Wheeler, B. F. Whittemore, Wilkinson, William Williams, John T. Wilson, Winans121.

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