Mr. SUMNER. I now ask the attention of the Senate to another part of the bill, the provision relative to oil paintings, on page 76. It is as follows: On oil paintings valued, exclusive of frames, at $100and less, 30 dollars each painting; valued at over $100, 30 dollars each painting, and, in addition thereto, ten%. advalorem. It will be remembered that some time ago petitions were Presented to the Senate from the artists of the country asking for an additional tax on oil paintings of $100. The committee had those before them, and I understand, after careful consideration, adopted this proposition instead of that which the artists asked. I go with the committee in their conclusion as against the artists. I think that they were wise as far as they went. I think that the desire of the artists went too far; a $100 tax on a picture would have been unreasonable; but now, when I have said that, I am obliged to add that it does not seem to me that the committee have met the case in the best form, and I am going to move a slight change in their proposition. The change which I should propose would be to this effect: that on all oil paintings valued at $2less there should be a duty of. 20 dollars each painting. I make a change there both in the valuation of the picture and in the duty. I raise the valuation from $100 to $200, and reduce the duty to 20 dollars. Then in the next part of the proposition I reduce the duty to 20 dollars. I think that the operation of this amendment of mine would be much more favorable to art and to correct taste in the country than that of the committee. Indeed, I am assured by those who are most interested in the subject, who are perfectly familiar with it, that the effect of this amendment of the committee will be to exclude certain European pictures which all persons of taste would be glad to have; that is, it would bear too hard upon them; it imposes too high a duty. To carry out my idea, therefore, I shall move to strike out in line 148, section ten, page 76, the word “one” and insert “two, ” in line 149 to strike out “ 30 ” and insert “ 20;” in line 150, to strike out “one” and insert “two, ” and also to strike out “ 30 ” and insert “ 20;” so that the clause will read: Onoil paintings valued, exclusive of frames, at $2less, $20each painting: valued at over 200 dollars, $20 each painting, and, in thereto, addition ten%. advalorem.