Mr. MORRILL. It is made the duty of persons engaged or about to engage in any business, for which asecial tax is required, and which takes the place of a license, to go and obtain a license. The proposition of the Gentfrom Iowa [Mr. PRICE] would make it necessary for the assessor to go around and find out all such cases. It might be very inconvenient for him to travel over a whole district or enough of it to find out what parties are engaged in all sorts of business. The amendment was not agreed to. The next paragraph was read, as follows: That section 74 be amendedby striking out all after the enacting clause and lnserting.tn lieu thereof. the following: that the receipt for the payment of any special tax shall contain and set forth the purpose, trade. business or professionfor which sue tax is paid and the name and place of abodeof the personor persons paying the some; if hy qreotiilor the qunntity of spirits intended to be rectified: if by n peddlcr. whet ier for trnveling foot, on or with one or 2 or more horsesor mules.the Piefor which and the date or time of paymentand except in the caseof auctioneers. produce brokers, commermnl brokers. patent right dealers, photog rnphors builders, insurance agents. insurance brok ers. Ii peddlersl the place at which; the trade. busineg, or professionfor which the tax lflillrljtiiillllliil be carried on: Provided. That the pnymont of the special tau imposed shall not exonerate from tax atipn the person or persons. (exeoptlawyers. hy sieians surgeons, dentists. cattle bro ers.horse oul ers.peddlcrs. produce brokers, commercial brokers, paten bright dealers.photographers.builders, insurance agents.insurance brokers and auctioneers.por firm, company or corporation in any other place then that stated; but nothing herein contained shall prohibit the sternum of goods, wares or merchandise in other places than the place of business, nor the sale by manufacturers or reducers of their own fiends, wares and member: ice. at the plecc of prooction or manufacture and at their principal otheo or piece of business.provided no goods. wares or merchandiseshall be kept for saleat said elflcc and every person exercising or carrying on any trade. sbpuese iniaelss or profcssion or doing any act for which a taxis lulllOSQd, shall on demandof any officorof internalrevenue. produce and, exhibit the recorptlor payment of the turn and unless he shall do so may O taken and deemed not to have paid such tax and in case pny peddler shell refuse to exhibit his or her receipt. as aforesaid. when d e mitnded by any Officer of internalrevenue, said officer mny seize the horse.wagon, and contents or pack. bundle, or basket of any person so refusing. rind the assessorof the district in which the seizure has occured may.on ten days notice. published in any news nper in the district or servedpersonall on the pe dlcr. onat hisdwelling heuso. requiresuc peddler to show cause. if any he has. why the liorse s. wagon and canton pooh. bundle, or basket so seizedshall not befor cited: and inlcase nosediment caanudse issisue shoonwn. the assessormay direct it forieiturc. order to the collector or to any deputy cfoorlfleecitteodr;oui nthdeondeishtraiclftofof rt hesaleof the propertyso csamc. after payment of the expensesof the proceedings shall be paid to the officer making the seizure and theother halfthorcef to the collector for the usootthe U.S and all special taxes imposedafter the 1stday of May in anyyoershall be paid for and until thsletdey of My next SHOOBBdlDaI, nd shall bethe ratnble proportion of the whole lmtmntef tax imposedfor oneyour.irnd estimated from O 1st day of the month in which such tax is imposed.