Mr. SCHENCK. I renew it. It strikes me that there is an attempt to make an invidions distinction between this class of proprietors and others in relieving them from taxation. The committee has been careful to define the character and description of the persons who should constitute miners, and thus, it appears to me, they remove, by doing so, such objections as that which is made to this system of taxation of that particular class. There might e some objection if it was simply imposed to tax every miner ten dollars. but as the paragraph goes on to define that no person shall be eld to be a miner except one who emplo s others, for the life of me I cannot see the distinction between the man so employed because he also employs others and a carpenter who builds a scaffold and undertakes to construct a house. It is said that a miner emplo s another to work for him and works himsel with him, and is as much a laboring man as the one he employs; and therefore this is but taxing labor. So does a carpenter. A carpenter, in our portion of the country at least, whatever may e the case in other parts of the country, climbs a scaffold and nails boards or shingles on a building in company with one or more journey men or apprentices whom he employs, and therefore he is in precisely the same catcgo as the description of persons in this paragrap called “miners.” The object is to reach the contractor, as it were. The man may or may not work himself, but he employs others to work for him, and thus induces capital to be employedin the business, out of the profits of which he is to pay those he emplo s. Now, unless the Gentleman can draw a distinction between the man who mounts toward heaven and the man who goes down in the other direction, then I cannot understand why the miner in the shaft should be relieved from this tax any more than the carpenter on the scaffold or ladder. By reference to paragraph 31, it will be found that every manufacturer is required to pay a special tax of ten dollars. who is the manufacturer? He may be u shoe maker or a blacksmith, who works on his bench or at his forge, and has no apprentice or journey man in his employ or person employed with him to be paid out of the proceeds of the on ital he has invested in the business and is labor. If he be a sole laborer you define him to be a manufacturer and compel him to pay a tax.