Mr. SCOFlEliD. Irenew the amendment to the amendment. I desire to say a word or 2 in reply to the Gentfrom Ohio, [Mr. GanrrsLu] which had not an opportunity of saying in the 5 minutes allowe to him. He says some 50 million dollars of capital is invested in the raw material. Very we l; you tax that 5%., and no man who knows anything about the ractiae under the revenue law can deny it. he gentleman looks in the bill and says there is nothing on lumber. Sir, this is in the income tax; t are is a 5%. tax on every mans income; and the ComrIntRev or the SecyTreasury, has decided that the amount invested in lumber shall not be de ducted from the income. If you sell your lumber for $20,000, and the now material costs you $10,000, you are bound to pay a tax of 5%. upon, any $10,000, and $10,000 may O deducted for labor. I have had the decision put in writing and published in my district. I have called at the bureau and exosed it. I know from eXperience that that is Just what is paid, for we have a great deal of lumber in my districtwe have to get a license for the raw material; then we must get a license to float it down the river; and then the man who puts it in the market must get another license. But the Gentfrom Wisconsin [Mr. SLOAN] says that lumber is an article of 1st necessity, and so says the Gentfrom Massachusetts, [Mr. B. Nxs.] I would like to ask those gentlemen if clothes are not articles of the 1st necessity? Will not the poor freedmen want something with which to cover theirpersons? Is the Gentfrom Massachusetts willing to remove the tariff on cloth, manufactured in Canada or elsewhere, so as to allow the poor freedman to get his clothing without aying a tax? and will the Gentfrom own, [Mr. GRINXELL] who has taken so much interest in the owing of wool, consent t5 have the tax on woo removed, so the poor freedman may get his clothing a little cheaper? All the things that are now protected by high tariffs, of NewEngland and NewYork manufacture, are articles of the 1st necessity. We must have clothes before we can prepare our houses to live in and yet there isa tax on all those things. But we do not complain of that. I am perfectly willing that thereshall be no tax on lumber, that Canadian lumber shall come in entirely free, if you will only give us fair competition. But a tax of 5%. upon the land upon which the lumbergrows, and then heavy licenses for its manufacture, is not giving us a fair chance in the market. I hope the Gentfrom Massachusetts EMr. Brutus] will be here by and by, when the ommittee of Ways&Means brings in its 20%. tax on petroleum. I shall propose to reduce the tax upon the poor mans ight; upon the lightwhie the poor freedman wants to use in his shanty at night as he studies his spelling book; and I hope the gentleman will give me his assistance in that respect.