Mr. MORRILL. Mr. Speaker, the 2nd section of this bill is simply the provision which was incorporated in the tariff bill at the sug estion of the Gentfrom California. [Mr. TIeRUER] The effect of it is that vessels on gaged in the trade with the SandwichIslands shall not be subjected to taxation for each voy age, but shall pay an annual tax in the same manner as our lake and coasting vessels now do. I think there will be no objection to this. on manufactured cottons ex The 3rd section is in relation to allowing the importation and exportation of guano. The 4th section has reference to the abolition of the bouiities allowed to our fishermen, and also proposes to allow a drawback on the salt actually used in curing fish. The present duty on dr eodfishis only half a cent perpound; an the cost.of the salt used in curing the fish is nearly as much as the duty on fish, and if duties shall be required to be paid on the salt used our fishermen would have an unequal contest. Whether this provision be incorporated in the law or not the fishermen can easily evade paying the duty by procuring salt in the Provinces. There can be no doubt of the propriety of the revision, and I think there will be no objecti ito it, especially when we consider that the tendency wi I be to keep down the price of one article of cheap food. Sections 5 and 6 have relation to our railroad traffic of merchandise and produce through the Cansdas without payment of duties. It is proposed to allow tot e Canadians the same privilege of transporting merchandise across our territory which they accord to us. The object of the 7th section is that parties who have made accidental overpayments of money for customs may have the excess refunded. The 8th section is intended for the benefit of our internalrevenue officers who have been collecting duties for some years ast upon cot ton, and in some cases recentlyt ey have been sued in the southern State courts for the recov ery of the money thus collected. This section simply provides for the transfer of such suits into the courts of the U.S. The next section relates to the ascertainment of the value of imported merchandise. Asimilar provision has already been passed by the House. I desire only to olfer an amendment to strike out in the 2nd and 3rd lines the words, “ except in cases herein otherwise provided for.”