Mr. ALLEY. o matter about the amendment. I intended to move, and shall do so at the propertime, the amendment I have indicated making the tax 1%. on boots and shoes instead of two. I think that will satisfy the Gentfrom Pennsylvania, [Mr. Human] I know it will satisfy those he represents. These parties have been to me from the several States and conferred with me on the subject, and I know what the feeling generally is in relation to this matter. I am in hopes that the committee will agree to that reduction. I think that the information that they have received must convince them that the reduction ought to be made. I see no reason why this should be put at two%. It seems to me the same arguments that induced the committee to reduce the tax on clothing to one%. should have induced them to reduce this also to the same and if they do, I think it will satisfy the Gentlemen who represent the interest of these small manufacturers or small shoemakers who feel that they are greatly oppressed by this tax and now one word why this should he done. In the 1st place there is a tax upon the hides of 10%. Then there is a tax on leather, under this bill, of 5%. Then there is an additional tax of 5%. upon the increased value in the carrying; and then all the other materials that go into the shoes that are imported pay a tax of from 25 to 50%. Eow, it seems to me that there really should be no tax upon boots and shoes since they are taxed in so many forms upon all the materials thatare used. The boots that are manufactured in the country today are paying, in various forms, a tax of nearly 20%. Under all these circumstances there should bea reduction o. but least 1%., That, I think, would be quite satisfactory to the small shoemakers who work upon the bench and employ a few apprentices and perhaps 2 or 3 journeymen, as suggested by the Gentfrom Pennsylvania, [Mr. ltxxnxux] the gentleman willacccpt my amendment in lieu of his own, I think it will obviate the whole ditheuity and satisfy the parties whose interest he represents.