Mr. SHELLABARGER. I move to amend profornui by striking out the last word. I do this for the purpose of making a statement in reply to some suggestions which have been made by my colleague [Mr. GARFIELD] in regard to the drift and tendency of these amendments exempting implements of a riculture. Now, Mr. Chairmau, I think that in these amendments, by which some leading agricult ural implements have bee. but into the free list, there is no departure gem the current principle of taxation, nor from the principles of this bill. The able chairman of the ComWays&Means, ifI recollect aright, set out in this discussion by an allusion to what is a universally recognize principle of taxation that we should avoid tic taxing of those things which are peculiarly the sources of production and of the national wealth. It is just because this is a correct principle of taxation that we ought, it seems to me, to exempt from taxation thatclass of farming implements which are essential to agricultural production through out our entire country, wherever there is an agricultural interest, and that is everywhere. These productions constitute the primary sources of the wealth of the country. It does principle apply it consistently. seem to me, therefore, that the remarks made by the gentleman. that we violate correct, principles and equality of assessments, are not ! well founded, so far as they relate to these exemptions, and that we should adhere persistently to the exemption from taxation of; those articles which tend to increase these universal and rimary sources of wealth the agriculturaPproductions of the country. The fact that they are primary, that they are essential, and that they are universal, has resulted in reducing all agricultural implements and all agricultural staples to minimum prices; in other words, they never attain exl travugaut rates of compensation. For this reason no speculations, no excitements enter into or affect their values. Hence it seems to me we should refrain from taxing these articles, because there are no margins which willen able them to pay the tax and still produce these implements to an extent equal to the demands of agriculture. The inereused cost of their production caused by taxation cannot be added l to any great extent to their prices. They will 1 not admit of it. So far as they are burdened I with taxation they are thrown out of use; and to that extentyou strike down the very elements and sources of national wealth. It does seem to me that in ursning the policy of promoting this cardinal, eading, universal interest of the country, we are adhering to and not departing from the correct principle of taxation. I do hope that the committee will adhere constantly to the line of policy which has already been adopted, and that we will set free all that directly and essentially promotes the development of our great national agriculture.