Mr. MORRILL. I move to amend the era graph proposed to be stricken out, by striking out the words “on small cigars.” Of course I realize the difficulty of reconciling all parties to any tax upon cigars. But it is true in relation to the law on this subject, as it is in relation to many other subjects, that when a tax is well known, and has been practically administered over the country for a year, there should be some substantial reason given for changing itif any change is proposed. The complaints which were made in relation to this matter have, I believe, been fully met by the proposition offered by the ComWays&Means, which was to allow the tobacco made in the district of the Gentfrom Ohio to be manufactured into a certain dese rition of cigars at a very low rate of tax. By the proposrtion as it now stands cigarettes or smalfcigars, and cigars made with twisted heads the peculiapkind manufactured in the section of country which the gentleman represents the market value of which does not exceed 8 dollars per 1,000, will pay a tax of 2 dollars per 1,000; and where the market value exceeds 8 dollars and is not over 12 dollars, the tax will be 4 dollars. This, I think, meets all the actual wants of the gentlemans district. At any rate the ComWays&Means were so informed by more than one gentleman interested in themanufacture and the gentleman has already succeeded in reducing the tax on smoking tobacco if the House should allow it so to remain, as I hope it will not from 20 cents to ten cents perpound, while as the la now stands it is 25 cents. 4 But the Gentfrom Wisconsin [Mr. Puss] has asserted that this system of taxation which he urges has not proved a failure. I have the facts connected with the operation of that law, showing that we received a very contemptible and insignificant sum upon all the higher rates; that the only considerable amount of revenue that we did derive from that source was at the lowest rate fixed in the tax bill, 3 dollars per 1,000. I have the statement of the ComrIntRev on this subject up to as late a date as March 5; and by this statement it appears that the amount of increase on cigars is 5%; on snuff 87%.; on tobacco (chewing and smoking) 45%. In relation to the amendment of the Gentfrom Pennsylvania, I do think that it will create a great amount of difficulty in ascertaining the value. The gentleman is mistaken if he supposes that we have not laws that are identical in principle with levying a uniform tax upon cigars. Take an article manufactured in his own district old rye the true “J. 13., ” of which the gentleman so well understands the value, which is made in these lit tle copperstills, and sells for 2 dollars a gallon without any tax whatever; whereas whisky made from corn in the district of the Gentfrom Peoria [Mr. lsornsou] will not bring more than 15 cents pergallon without any tax. Yet we impose a uniform rate of duty upon whisky, whether made in the district of the Gentfrom Pennsylvania or in that of the Gentfrom Illinois. Now, Mr. Chairman, all experienceisngainst the system of taxation which it is urged should be applied to the subject of tobacco. The experience of the country which has been cited is directly in the teeth of the arguments. for no matter what the value of the tobacco the same rate of duty is levied.