Mr. FESSENDEN. That was considered in committee, and we did not deem it safe to put this matter of affixing stamps afterward and collecting penalties into the hands of every Ideputy collector. There are but very few in stances of their having been omitted in places where the law has been in operation; and we have provided for the southern States where the law has not beenin operation. Ifa person has omitted to affix the proper stamp to any instrument, we did not think it would be hard for him to go or send to the collector and have the proper stamp affixed on the instrument or whatever it may be. We did not consider it safe, and the Commissioner did not, to leave the business of affixing these stamps where they have been left off in the hands of every deputy collector, but thought it should be confined exclusively to the collector who has charge of the district. I hope the amendment will not be ado ted. Teamendment was rejected., Mr. SPRAGUE. On page 79, line 1730, after the word “ thereof" I move to insert these words: Less the actual expensespaid out by such mann f‘ncturer.producer, or agentin effectingsuch saleand removal. Section 86 of the existing law is the one to which this amendment will apply. It re“ads: That any per'son.firm. company or corporation, manufacturingor producing goods.wares.andmet chandise, sold or removedfor consumption or use. upon which dutiesortaxcs are imposed y law, shall, in their return of the value and quantity. render an amcacnouufnateotfu 3 r, full aine untof actualsalesmade by the producer or agent thereof"I want my amendment to come in at this pointlteusrsert, he actual expensespaid out by snghmanufac producer, or agent in effectingsuch sale and removal. The tax as the law now stands is imposed upon a value that the manufacturer himself does not receive. He cannot receive the expenses of removing or transporting the goods and the excases of selling. It Will be seen, therefore, t int it is a very unequal tax, because a person at a distance, in sendin his goods, for instance, to NewYork or Philadelphia, is obliged to pay a much larger tax than he who manufactures his goods in NewYork or Phil adelphia. The tax is sufficiently onerous when he who pays it pays upon the actual amount that he receives. Ifyon tax him for an amount that he does not receive it produces great dissatisfaction and complaint. If you tax him upon the whole amount that he does receive there will be less complaint and less dissatis faction. As it now stands it produces great dissatisfaction. It looks like an arbitrary tax; it looks like one that ought not to beimposed; and it is unequal, when really there can be no difficulty in executing the law so that every producer may have the benefit of the cost to the time of his entering his goods into consumption. If a parcel of goods is sold at a dollar ten cents is given for the transportation and the selling, perhaps; but upon that ten cents the Government impose a tax of 5%. It seems to me that the committee an the senate will see the wisdom of a plying this amendment to the proposed amendment of the 86th section; and I really hope they will see that it will be to the advantage of a proper execution of the revenue law in obtaining more honest returns from the producer than otherwise Would be obtained; because ifthe people begin to feel that the Government exercises an arbitrary will in relatibn to this matter, they in their turn may exercise the same spirit. I really hope that the committee will see the advantage that will result in the execution of the law and of its general policy, and will permit this amendment to prevail.