Mr. BIDWELL. I move to amend the amendment by striking out the last word. No gentleman upon this floor is more anxious than I am to see ourtaxation fall upon precisely those articles which can best bear it. On this subject I can only speak in regard to California. Understanding well, as I think I do, the condition of the wine growing interest upon that coast, I can say that the smallest tax that you can impose upon the wine growing interest in California would be burdensome, for the reason that that interest has not yet attained a self sustaining position. Those in possession of vineyards most advanced, those who are manufacturing wines upon the largest scale, are not doing it at a profit upon their investments. The reason is plain. They have to contend there against many expenses which are not encountered in other sections of the count. In the 1st place, the cost of labor is 9 higher. All materials out of which are made the casks in which to keep this wine must be imported from this side of the continent. It will not do to put the wines into old easks, for wines s oil very quickly. When a cask has been use for other li uors, it is almost impossible to purify it sufficiently to make it fit to keep wine in. Besides, it is impossible to draw the line of distinction between the condition of the rape juice in the form of inust and the condition in which you would call it wine. When it is 1st expressed, it isgrape juice or must, after it is perfectly fermented it ceases to he must. But when does that fermentation cease? With some kinds of wine it may cease in 2 years; with other kinds it may not cease in 5 years. So long as the wine contains impurities which continue to be fermented and it requires to be racked off and the cask purified, it is liable to spoil upon your hands. It is not a wine that you can pronounce a merchantable article, and which should be taxed. Let me make one further remark. Vine ards in California are even now only in theirin ancy. When a vineyard is lanted, from 4 to ten years must elapse be ore it even pays expenses, much less produces any profit. Hence the smallest tax which you may put upon that interest must be onerous. n California last year some 17,000 dollars of tax was collected. Now, there are some 5 or 6 revenue districts in that State, and the collection of the revenue must require in each district perhaps 2 persons, each at a salary of not less than $1,000 perannum. Hence the revenue collected scarcely exceeded the cost of collecting it. [Here the hammer fell.]