Mr. MORRILL. I offer the following as a substitute for the next paragraph in the bill. It contains a few changes: That section 103 be amended bystriking out all alter the enacting clause and inserting in lieu thereof the follovnpg: that every person. firm. company, or corporation owning or possessingor having the care or management of any railroad. canal, steamboat, ship, barge. canal boat or other vessel or any singe coach or other vehicle engagedor employed in, the business of transporting plassengersfor ire or in transporting themailsof the U.S. upon contracts madeprior to the as sage of this not, or any canal the water of which is usedfor miniii purposes shall be subjectto and pay atax oftwo an one ialf%.of the grossreceipm from men era and mails of such railroad, canal, steam cat. 5 ip. barge.canal boat or other vesse L or such stage coachor other vehicle: Provided, That the tax hereby imposed shall not be assessedupon receipt! for the transportation oftpersons or mails between the U.S and any foreign port; but such tax shall be assessed upon the transportation of persons from a port within the U.S. through a foreign territory to a port within the U.S., and shall beassessedupon and collected frpm persons, firms, companies, or corporations Within the U.S., receiving hi reor pay for such transportation of persons or inn its: Provided aha, That any personor persons.firms.companies or corporations.owning. possessing or having the care 701management of any toll rend. ferr or bridge authorised by law to receive toll fort e transit O passengers.beasts.carriages. teams and freight of any description. over such toll road ferry.erbridge shall be subjectto and pay a ta; of 3%. of the gross amount O all their receipts of eve descriptionbut when the gross receiptsof any sue bridge or toll road.forn.nd duringany termof 12 consecutivecalendar months shall not cXceed the amount necessarilyexpendedto keep such bridge or road in repair. no tax shall be assessedupon such receiptsduring an month next IOHOWlDfilflHY such term: and prooiredfurlher. That all sue perspns. firms.companies and COYKONIYIOMshall havetheright to add the tax imposed creby to their ratesof fare whenevertheir liability theretomay commence.any limitations which may exist by law or by agreement with any personor company which may have paid or be liable to pay such fare to the contrary not withstanding: Aml provided further, That no tax under this sectionshall beasse medupon any person. firm. company or corporation whose gross receipts do not exceed$1,00operannum.