Mr. SHERMAN. I reported a bill yesterday morning from the ComFinance which I will ask the Senate to take up and act upon now. I suppose we can dispose of it before the hour arrives for the consideration of the special order. The motion was agreed to; and the Senate, as in ComWhole, proceeded to consider the bill (H.R.No. 201) to declare the meaning of certain parts of the internalrevenue act approved June 30, 1864, and for other purposes. It provides that in section 120 of the 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, the words, “ all dividends in script, or money thereafter declared due, and whenever the same shall be payable, to stockholders, policy holders or depositors, " shall mean all dividends in scrior money whenever ayable, and all stock hol ers, policy holders, depositors, or parties whatsoever, including non-residents, other citizens or aliens. It further provides that in section 122 of that act the word “stockholders” shall mean all persons or parties whatsoever that are or may be stockholders, including non-residents, whether citizens or aliens; and the words “ all such interests or coupons, dividends or profits, whenever the same shall be payable, are to apply to all such interest or coupons, dividends or profits, whenever the same are or may be payablle, and to whatspever party or person the same are or may be payable, inc uding non-residents, whether citizens or aliens. It is to be the duty of all persons required to make returns or lists of income and articles or objects charged with any duty or tax to de clare in such returns whether the several rates and amounts therein contained are stated accordingto their values in legal tender currency; and in case of no lect or refusal so to state, to the satisfaction of the asst assessor receiving such returns or lists, the asst assessor is required to make returns or lists for such persons so neglecting or refusing as in the case of persons neglecting or refusing to make the lists or returns required, and to assess the duty thereon, and to add thereto the amount of pen alties imposed bylaw in case of such neglect or refusal. Vhenever the rates and amounts contained in the lists or returns are stated in coined money, it is to be the duty of each assessor receiving them to reduce such rates and amounts to their equivalent in legal tender currency according to the value of such coined money in currency at the time when and place where the lists or returns are receivable, and which value the assessor is to determine. The lists required by liiw to be furnished to collectors by assessors are in all cases to contain the several amounts of taxes or duties assessed, estimated, or valued in legal tender currency only. The provisions of this act are, so far as neces sa, to apply to all returns, lists, assessments, an collections required by those acts in addition to those abovementioned, by whomsoever made, returned, assessed, or collected, in any mode or for any purpose whatever. The comIntRev under the direction of the SecyTreasury, is authorized to make all necessary rules and regulations for caing this act into effect. The comFinance reported the bill with 2 amendments, in section one, line ten, and also in section 2, line 8, to strike out the word “whenever” and insert “ where ever.”.