Mr. FESSENDEN. If rebellion rows out of this provision I suppose it will e called “the mash tub rebellion of Kentucky;” but I apprehend there will not be any such result, even if we keep this clause in. The “unso histicated” distillers of whom the honorable benator has spoken, taking the country through, have been so unsophisticated that the result is, that out of about 40 million gallons manufactured last year, we got the tax on about15 millions; so that it seems, unsophisticated as the are, they understand very well how to (101go the payment of taxes. This provision to which the Senator has referred is one that has been in the tax laws from the beginning, and it was put into the original bill on a suggestion that was made to inc, as chairman of the ComFinance, when the bill was being drawn, that it was impossible, and had been found so in Canada, because the communication came from a friend there, to have the necessary checks upon distillation to ascertain the quantity unless the distillers were compelled to state from time to time the quan tity of materials purchased and used. but was a check that enabled you when you could get at it to ascertain with more certainty the amount distilled, because the amount of mate rials being given, you could ordinarily tell the amount oi production. It is considered by the office, and by all connected with the collection of the revenue on distilled spirits, as a very necessary and important check. The Senator says it is unnecessary and means nothing. I assure him it is not so regarded. It is regarded as a very important provision, by which the amount distilled can lie ascertained, and for the prevention of fraud and has been so considered from the beginning. The Senator has also made some remarks 1: on the system. I am told that in the city of NewYork it has been ascertained that in some instances they had vats under ground directly under the cisterns; and when the officers came to seize the distillery and make an examination, large vats were found into which a considerahle quantit of liquOr was run off; and in one instance they were connected with pipes on the other side of the street, some 15 rods off where they were built. That was ascertained after they got hold of the establishment. There are many contrivances of that sort which render it necessary to have most strii‘igeut and careful provisions in order to gun against frauds which those unsophistipated distillers are continually practicing, and pnacticing successfully, on the (government. The appeal which the Senator has made, founded upon the brutal nature of the officers who wish to entrap these. “unsophisticated” distillers and to prey upon the sim licity of the Ipeoplehl think really has no founation except in the imagination of the honorable Senfrom Kentucky. The case which he has referred to in Kentucky is now under consideration. They have broken the law. It is now under examination here; and if it shall turn font that there was actually no fraud intended or none perpetrated, unquestionably the fine will be remitted. There has been no instance, I Iam told, from the beginning, in which, although fine was imposed under the law, if it was satisfactorily shown that the offense was unintentional, accidental, the penalty has not been remitted by the ofice, under the authority conferred on the Commissioner and the SecyTreasury; and so it will unquestionably be inthe case referred to by the Senator. But even if there are some instances in so extensive a system in which the comparatively innocent, that is, those who are innocent in intention, suffer, that affords no reason for overturning a system that is absolutely necessary for the protection of the revenue against frauds that are practiced. I hope, therefore, as this I is regarded by all connected with the collection of the revenue on distilled spirits as not only I a very important buta very essential provision, that it will not be stricken out on temotion of the honorable Senator.