Mr. STEVENS. I move to amend the amendment of the Gentfrom Ohio [Mr. Sennse x] by striking out the following: On cheroots and cigars known as short sixes and cigarsmadewith pasted heads, the market value of which (exclusive of the tax) is not over 8 dollars per 1,000, and on all cigarettes and cigars the market value of which (exclusiveof the tax) is over 6 dollars and not over 12 dollars per 1,000, a.tax of 4 dollars per 1,000. On all ci nrettes. o eroots and cigars, the market value of which (tax included) is over 12 dollar! and not over 20 dollars per 1,000, a tax of ten dollars per 1,000., On all ci urottes, choroots and cigars, the market value of which (tax included) is over 20 dollars and not over 40 dollars per 1,000, a tax of 20 dollars per 1,000. On all ci nrettes, cigars, and cheroots, the market value of which (tax included) is over 40 dollars per 1,000, a tax of 40 dollars per 1,000.: and insert in lieu thereof as follows: 40 a per other cigars 4 dollars per 1,000, and i centmd ualorem. exclusiveof the tax: Provided, That in assessing the said advaloremduty the 1st ten dollar valuation shall not be assessed. Mr. Chairman, I hardly understand whyl the ComWays&Means, after the experiment of a year, should insist upon imposing the same amount of tax on cigars worth ten dollars and cigars worth 90 dollars. It is downright, clear, bold faced robbery. The result of the tax which these gentlemen propose is this: they put a tax of ten dollars on all cigars, no matter what their value. Now, 1 in my county they made of whatis called Pennsylvania seed leaf the same tobacco that is raised in Ohio and NewYork a cigar which cost, perhaps, $12 50, and was worth about 15 dollars. In Connecticut, or where they use the foreign leaf, they make cigars ranging from 30 to 90 dollars. The some tax, ten dollars, was imposed on both. What was the result? The year before that tax was laid, my county raised $2,000,000 worth of tobacco; and this year they do not raise $2,00worthl The whole tobacco interest of Pennsylvania and NewYork is crushed out for the benefit of Connecticut. I only state this fact that Gentlemen may be enabled to determine whether this heavy tax, which is thus destroying the tobacco interest of a large section of country, and building up that of a very small section, should be persevered in. I do not like the proposition of the Gentfrom Ohio, [Mr. Seusx ex.] He makes rests. Everything should pay according to its value. He makes a rest from ten to 20 dollars. There is no reason why cigars at 15 and 19 dollars should not ay in the same proportion as those at ten. Iiht his amendment requires those priced at 19 to pay just the same as those priced at ten. But if the price goes over that to 21 dollars, then the tax is doubled. Now, there is no reason for that. It is honest and just to make the article pay tax according to its value. Gentlemen tell as t atyou cannot enforce such a tax. Why, sir only 2 pages before this in the bill, there are 5 articles on which you lay an advalorem duty. Is there anything so peculiar in cigars that you cannot collect an advalerem duty aswell as you can on diamonds or anything else? Sir, there was never a system of taxation, foreign or domestic, in England or in our own country, which carried out a.system of specific taxes. If you cannot make the tax 5 ecific on all articles, make it advalorem. cll me it is absurd to carry out this system! It was absurd under the old law because of the absurd constructions of the Dept. They made constructions which gave you no tax at all. They said that it must be 13 dollars before it could pay 8 dollars. The result was that the manufacturers sold the material to the journeymen at a price agreed upon, and then the journeymen sold the manufactured article back at a price agreed upon, which price was assumed to be thatupon I which the tax was to becalculated. [Here the hammer fell.]