Mr. HOWARD. This is a species of manufacture now comparatively in its infancy. It is becoming, however, an interest of considerable magnitude, and is attracting the attention especially of railroad companies throughout the U.S. There are several establilshments in the U.S. at the present time, and one especially of considerable mag nitude at the city where I reside, who have been engaged for some years past in prosecuting the enterprise of making iron bridges. They say that it is impossible or them to prosecute the business if the tax which is contemplated by this bill, in case this clause is struck out, is continued to be imposed upon them. such is the high rice of iron at the present time that they will find it impossible to proceed with the enterprise; while the fact is that many railroad companies, especially in the West, are very anxious to provide more solid and durable structures in the shape ofbridges for crossing streams on their various routes. When Senators look at it for a moment, they will see the importance of it. An iron bridge, well made, well constructed, must necessarily be a very costly fabric; and its durability, as a means of passing streams, gives it a very great superiority to wooden bridges. I could refer to some instances of disasters that have occurred in crossing railroads upon wooden bridges if I had time, which certain] would attract the attention of Senators to t iis very important branch of manufacture. I hope that this amendment will not be concurred in. I think we oughtto make iron bridges free of all internal tax for the purpose of encoura ging their manufacture and use. It is not so much for the interest of the various companies that may employ them as for the public itself that they oug t to be placed upon the free list. Iron at the present time is very costly; and if the iron bridge is to be taxed as a structure, after it has been finished and erected, in proportion to its value, therewould be an absolute end of this enterprise; there would be no such thing as an iron brid e. In the West especially, upon our broa streams, this menu acture is attracting attention pe etually, and companies are very anxious to pay down substantial and durable bridges across the streams. It is not exactly so in the eastern States where the streams are for narrower and wh ere a struct ure of this kind is less necessary than in the West where the streams are so much broader and deeper. By placing them upon the free list we shall greatly encourage t: manufacture and use of iron bridges; and in this way we shall save in the end a vast amount of property as well as life to the public. I trust that the Senate will not concur in this amendment.