Mr. SLOAN. I move to amend the amend m“ ent by strikin out “53,0007 and insertin $4,000, ” and hope the amendment which have proposed will prevail. There is no doubt in my mind that the system of taxation inau gurated in this country has borne more heavily upon the small manufacturers than upon any other class; and all will agree that they are among the most. deserving of all classes in our community. While the manufacturing men with large capital have been fostered and have been growing richer, the business of the small manufacturers in every branch has been de pressed throughout the country. Now, in regard to licenses, the man who manufactures but one or 2000 dollars a year pays the same license as he who manufactures half a million or a million dollars, and it is of vital importance in the newer States, where we have none of these very large manufacturing establishments wielding a capital of millions of dollars, that we should foster the interest of the smaller manufacturers. They are the germ from which, if properly fostered, will grow up these large establishments which will in time pervade.the West. It is, in my judgment, one of the most meritorious propositions that can be addressed to the committee. These small manufacturers have been oppressed by being required to ay double and trile taxes on articles which they were compe led to purchase from the larger manufacturers; and it is a step in the right direction to relieve from these accumulated taxes those who manufacture a less amount than $4,000 mainly with their own hands. I regret exceedingly that the chairman of the committee has felt called upon to oppose the proposition which the Gentfrom Iowa as made, calculated, as it is, to foster and build up our home industry. 3 or 4000 dollars is a small sum in itself, and I think that in maniifactories where but that sum is produced, at. least the amount of $1,000 ought to be exempted entirely from taxation. I trust that upon reflection the able chairman of the ComWays&Means will consent to this proposition. If he desires to make this revenue system, burdensome and oppress ive as it is, popular with the people, ere is an o.portunity for him to do it. ere the hammer fell.]