Mr. MORRILL moved that the rules be suspended, and that the House resolve itself into the ComWhole on the state of the Union on the special order. The motion was agreed to. So the rules were suspended; and the House accordin 1y resolved itself into the ComWhole on the state of the Union, (Mr. Dawes in the chair) and resumed the consideration of the special order, being a bill of the House (No. 513) to amend an act entitled “An act to provide internalrevenue to support the Government, to pay interest on the public debt, and for other purposes, ” approved June 30. 1864, and acts amendatory thereof., Mr. SPALDING. I cannnot agree with my colleague from Ohio, [Min Lamar mom] if I understand him correctly, that this paragraph is within the scope of our legislative power; and I cannot agree with the learned Gentfrom the Syracuse district, of NewYork, [Mr. DAVIS] that we have power, as the Congress of the U.S., to make this legislation operative upon the people of the different States. Now, although we can exert the high and sovereign power of taxation, for all necessary purposes or our Government, yet we cannot go into the States and change individual IcofnItracts there under the laws of the State. have a contract for my gas under the laws of the State of Ohio, the price being limited by the laws of that State to so much per 1,000 cubic feet, I would like to know what law of Congress can reach me in Ohio, and make me pay a higher rate than I have agreed with the gas company to pay. Now, this provision, which it is sought by this motion to strike out, simply provides that all gas companies shall be authorized to add the tax imposed by law to the price per 1,000 cubic feet on the gas sold by them. It is said that this Wlll act as a hardship in States where the price of gas is limited. If so, it is an indirect means of doing away with the laws of such States. We must impose taxes to the extent we deem necessary, an then leave it for the different State Legislatnres to apply the remedy. If they find that they have restricted their gas companies so as to make this tax too onerous for them, they themselves will agree that the tax may be added to the contract price. But I hold that we cannot do it. I am so much a “ State rights man” that I hold to that doctrine. I believe, if I know anything about the laws and Constitution of my country, that we have no right to gointo the States and legislate in this way. That is my objection to the amendment.