Mr. HOLMES. I desire to move an amendment to section 124 of the present law. The portion of the section which I wish to have amended is not incorporated in the bill before us, and I shall therefore be compelled to refer to the pamphlet edition of the amended tax law, as passed March 3, 1865. Members who have this pam hlet before them will find the section on pages 86 and 87. For the information of those who have not the section before them I will state that it provides for the taxation of legacies and distributive shares of personal property. The taxation is not uniform, but the more remote or distant the relationship of the party receiving the property to the part whose estate is to be distributed, the higher is the rate of taxation. There is no exemption from this taxation whereIhe whole estate to be distributed amounts to $1,000, except that contained in the proviso to the section, which I will read: Provided. That all legacies or property passingby will or by the laws ofanyState or crritory. to bus band or with of the person who died possessed.as aforesaid shall be exemptfrom tax or duty. The exemption here in favor of the wife is just and humane; that in favor of the husband, who is supesed to have sufficient ability to take property or interest a oresaid care of and support not only himself but the entire family, is, in my opinion, of very questionable propriety. But there is another class of persons liable to taxation under this section whose claim to exemption is at least as strong asthat of the wifcandmother, and muchstronger than that of the husband and father; I refer to the mine r childrenof a deceased part. I have been troubled in my own mind to fin anyrea son which will justify the exemption of the father while the property of the children is subjected to taxation. It appears to me a sufficient calamity for a child of that age to be de prived of a parent without being subjected to taxation by the Government for the privilege of becoming an or hau. I think I am justified in saying that in a arge majority of cases where the father dies the children are left with a property insufficient to provide for their education on for their support until they attain the period of their majority. I do not speak of estates where the parent dies insolvent, but where small estates, amounting to from $1,000 to $5,000, are left for distribution between the widow and the children. Where no will is made, the widow generally receives 1/3rd, while the remainder is equally divided among the children. The portion belonging to the mine r children passes into the hands of trus tees, executors, or guardians, the pay for whose services comes out of the childrens share of the estate. Now, sir, if there is a class of persons in the community who have a stronger claim than any others upon the justice and humanity of the Government; itf ere is any class on whom the hand of the Government should be laid only for the purpOse of protection and not for the purpose of taxation, it is the class of persons to whom I have just referred. My own opinion is that this class of persons should be entirely exempted from taxation; but I find that such a proposition will encounter the opposition of the ComWays&Means; and knowing how difficult it is to pass any amendment which that committee oppose, I have concluded to modif the reposition which I intended to offer an to so mit an amendment which shall exempt from taxation the le cy or share of a mine r child to the amount of ],000. Believ in that in this shape the proposition will receive the concurrence of the committee, as well as the assent and support of every member of the House, I move to amend by inserting the following: That section 100 d 24 be amendedby adding thereto th lowing proviso: and providedfurther, That any legacyor share of personal property passing as aforesaid to a mine r child of the person who died possessedas aforesaid, all be exempt from taxation or dut under this section, unless such legacy shall excec the sum of $1,000in which casethe excessonly above that sum shall beliable to such taxation or duty.