enactment of legislation granting adjusted compensation to ex-service men, which was referred to the Committee on Finance. Mr. ROBINSON presented a resolution adopted by the trustees of the Pine Bluff (Ark.) Chamber of Commerce, protesting against the passage of the so-called Jones bill providing a workmen's compensation insurance fund for the District of Columbia, which was referred to the Committee on the District of Columbia. Mr. BURSUM presented a petition signed by over 11,000 ex-soldiers, veterans in the United States of the World War, praying for the passage of the so-called Bursum fourfold adjusted compensation bill, which was referred to the Committee on Finance. Mr. WILLIS presented petitions of the board of directors of the Chamber of Commerce of Findlay and of sundry citizens of London, Mount Sterling, and West Jefferson, all in the State of Ohio, praying for the adoption of the so-called Mellon tax-reduction plan, which were referred to the Committee on Finance. He also presented a resolution of the Ashland (Ohio) Camp No. 118, Ohio Division, Sons of Veterans, U. S. A., favoring the granting of pensions of $72 per month to veterans of the Civil War and $50 per month to their widows, which was referred to the Committee on Pensions. Mr. FRAZIER presented a telegram in the nature of a petition from members of the Fargo (N. Dak.), Lions Club, praying for the adoption of the so-called Mellon tax-reduction plan and opposing the passage of legislation granting adjusted compensation to ex-service men, which was referred to the Committee on Finance. He also presented telegrams in the nature of petitions from the Walsh County Livestock and Improvement Association, of Grafton; the Community Club of Milton, and the Chamber of Commerce of Jamestown, all in the State of North Dakota, praying for the passage of Senate bill 1597, providing a $50,000,000 revolving loan to the livestock industry, which were referred to the Committee on Agriculture and Forestry. He also presented resolutions of the Board of County Commissioners of Hettinger County and of members of the Commercial Club of Wahpeton, in the State of North Dakota, favoring the passage of Senate bill 1597, providing a $50,000,000 revolving loan to the livestock industry, which were referred to the Committee on Agriculture and Forestry. He also presented a resolution of the Wildrose National Farm Loan Association, of Van Hook, N. Dak., protesting against the adoption of the so-called Coulter plan, providing a $50,000,000 revolving loan to the livestock industry, which was referred to the Committee on Agriculture and Forestry. He also presented a petition of the Van Hook National Farm Loan Association, of Van Hook, N. Dak., signed by William G. Thomas and 18 other citizens, praying for the enactment of legislation reestablishing the United States Grain Corporation, so as to operate as a marketing agency, buying and selling wheat at a domestic price and exporting the surplus at a world price, etc., which was referred to the Committee on Agriculture and Forestry. REPORTS OF COMMITTEES. Mr. FERNALD, from the Committee on Public Buildings and Grounds, to which was referred the bill (S. 1918) relative to oflicers in charge of public buildings and grounds in the District of Columbia, reported it without amendment. Mr. JONES of Washington, from the Committee on the District of Columbia, to which were referred the following bills, reported them each without amendment and submitted reports thereon: A bill (S. 387) to prescribe the method of capital punishment in the District of Columbia (Rept. No. 67); and A bill (S. 932) authorizing the transfer to the jurisdiction of the Commissioners of the District of Columbia of a certain portion of the Anacostia Park for nursery purposes (Rept. No. 68). Mr. STERLING, from the Committee on Post Offices and Post Roads, to which was referred the bill (S. 1750) to amend section 217 as amended of the act entitled "An act to codify, revise, and amend the penal laws of the United States," approved March 4, 1909, reported it without amendment and submitted a report (No. 69) thereon. HEARINGS BEFORE INTERSTATE COMMERCE COMMITTEE. Mr. KEYES. From the Committee to Audit and Control the Contingent Expenses of the Senate I report back favorably without amendment the resolution (S. Res. 123) authorizing the Committee on Interstate Commerce to hold hearings and employ a stenographer. It is in the usual form. Mr. SMITH. I ask unanimous consent for the immediate consideration of the resolution. The resolution was considered by unanimous consent and agreed to, as follows: Resolved, That the Committee on Interstate Commerce, or any subcommittee thereof, be, and hereby is, authorized during the Sixty-eighth Congress, to send for persons, books, and papers, to administer oaths, and to employ a stenographer, at a cost not exceeding 25 cents per hundred words, to report such hearings as may be had in connection with any subject which may be before said committee, the expenses thereof to be paid out of the contingent fund of the Senate, and that the committee, or any subcommittee thereof, may sit during the sessions or recesses of the Senate. REENTRY OF DOMESTIC ANIMALS. Mr. SMOOT. From the Committee on Finance I report back favorably, with amendments, the joint resolution (H. J. Res. 82) extending the time during which certain domestic animals which have crossed the boundary line into foreign countries may be returned free of duty, and I submit a report (No. 70) thereon. I ask for its present consideration. The PRESIDENT pro tempore. The Senator from Utah asks unanimous consent for the immediate consideration of the joint resolution. Is there objection? Mr. TRAMMELL. I would like to have the joint resolution read before consent is given for its consideration. The PRESIDENT pro tempore. The Secretary will read the joint resolution. The READING CLERK. The joint resolution as originally referred to the committee reads as follows: Resolved, eto., That despite the provisions of the first paragraph of paragraph 1506 of Title II of the tariff act of 1922, horses, mules, asses, cattle, sheep, goats, and other domestic animals, which heretofore have strayed across the boundary line into any foreign country, or been driven across such boundary line by the owner for temporary pasturage purposes only, or which may so stray or be driven before May 1, 1924, shall, together with their offspring, be admitted free of duty under regulations to be prescribed by the Secretary of the Treasury, if brought back to the United States at any time before December 31, 1924. SEC. 2. Any duties paid on any such domestic animals and offspring thereof returned to the United States after March 1, 1923, and before the enactment of this resolution shall be refunded by the Secretary of the Treasury, and the necessary moneys to make such refunds are hereby authorized to be appropriated. The PRESIDENT pro tempore. Is there objection to the present consideration of the resolution? There being no objection, the joint resolution was considered as in Committee of the Whole. The PRESIDENT pro tempore. The Secretary will report the proposed amendments. The READING CLERK. The committee reports the following amendment: On page 1, line 3, strike out the words "the first paragraph of," so as to read "that despite the provisions of paragraph 1506; also, on page 1, strike out lines 14 and 15, and on page 2, lines 1, 2, and 3, being section 2, and insert: The Secretary of the Treasury shall, under such regulations as he may prescribe, and upon application therefor made within one year after the enactment of this resolution, refund any duties paid on any such domestic animals or offspring thereof returned to the United States after March 1, 1923, and before the enactment of this resolution. There is hereby appropriated out of any money in the Treasury not otherwise appropriated an amount necessary to make such refunds. The PRESIDENT pro tempore. The question is upon agreeing to the first amendment of the committee. The amendment was agreed to. The PRESIDENT pro tempore. The question now is upon agreeing to the second amendment of the committee. The amendment was agreed to. The joint resolution was reported to the Senate as amended, and the amendments were concurred in. The amendments were ordered to be engrossed and the joint resolution to be read a third time. The joint resolution was read the third time and passed. ROADWAY AT KNOXVILLE, IOWA. Mr. FERNALD. From the Committee on Publie Buildings and Grounds, I report back favorably without amendment joint resolution (S. J. Res. 61) authorizing the Director of the United States Veterans' Bureau to grant a right of way over the United States Veterans' Bureau hospital reservation at Knoxville, Iowa, and I ask for its present consideration. The PRESIDENT pro tempore. Is there objection to the request of the Senator from Maine? Mr. ROBINSON. I think the Senator from Maine should explain the joint resolution before the request is granted. Mr. FERNALD. I shall be very glad to make a brief statement. There are two roads, one on each side of the hospital, and the director desires to change one road to carry it farther down the hill, so that the patients will not have to cross the highway. There being no objection, the joint resolution was considered as in Committee of the Whole, and it was read, as follows: Whereas it is desired to close the publie highway passing through the United States Veterans' Bureau hospital reservation at Knoxville, lowa, and to open a new public highway over a different portion of said reservation: Now, therefore, Resolved, etc., That the Director of the United States Veterans' Bureau is hereby authorized to grant to the State and municipal authorities for use as a public highway so much of said reservation as may be necessary therefor; and to make, execute, and deliver all needful conveyances. The director is further authorized in his discretion to receive on the part of the United States a grant of land covered by the highway to be closed. The joint resolution was reported to the Senate without amendment, ordered to be engrossed for a third reading, read the third time, and passed. The preamble was agreed to. CHANGES OF REFERENCE. Mr. SWANSON. On December 10, 1923, I introduced the bill (S. 642) for the relief of C. Pateras & Sons and C. Lemos, owners of the Greek steamship Constantinos Pateras, and it was referred to the Committee on Commerce. I ask that the Committee on Commerce be discharged from the further consideration of the bill and that the bill may be referred to the Committee on Claims, where it properly belongs. The PRESIDENT pro tempore. Is there objection to the request of the Senator from Virginia? The Chair hears none, and it is so ordered. Mr. BURSUM. On behalf of the Committee on Pensions I return to the Senate the bill (S. 1385) for the relief of John H. Lang, which has been referred to the Committee on Pensions, but which properly belongs to the Committee on Naval Affairs. It affects the record of a veteran of the Navy which is sought to be corrected. A similar bill was before the Committee on Naval Affairs at the last session of Congress. I ask that the Committee on Pensions be discharged from further consideration of the bill and that the bill be referred to the Committee on Naval Affairs. The PRESIDENT pro tempore. Is there objection to the request of the Senator from New Mexico? The Chair hears none, and the change of reference will be made. A bill (S. 2020) granting an increase of pension to Charles A. Heiland (with accompanying papers); A bill (S. 2021) granting a pension to Samuel Thompson (with accompanying papers); A bill (S. 2022) granting a pension to Florence E. Wilbur (with accompanying papers); A bill (S. 2023) granting a pension to Emma Webb (with accompanying papers); A bill (S. 2024) granting a pension to Frances Edna Morrow (with accompanying papers); A bill (S. 2025) granting an increase of pension to John Adams (with accompanying papers); A bill (S. 2026) granting an increase of pension to Joseph E. Burkhart (with accompanying papers); and A bill (S. 2027) granting a peusion to Margaret Blunt (with accompany papers); to the Committee on Pensions. A bill (S. 2028) for the relief of Helen Comer (with accompanying papers); to the Committee on Military Affairs. A bill (S. 2029) for the relief of Eliza Sturgess (with accompanying papers); to the Committee on Claims. By Mr. GEORGE (by request): A bill (S. 2030) for the relief of Ethel Williams; to the Committee on Claims. By Mr. BURSUM: A bill (S. 2031) granting an increase of pension to Blas Sanchez; to the Committee on Pensions. A bill (S. 2032) authorizing the Secretary of the Interior to cause certain investigations to be made upon the Rio Grande, between the Elephant Butte Dam and Pena Blanca in New Mexico, for the purpose of determining the feasibility of increasing the flow thereof and better enabling the United States to carry out its obligations arising from the treaty of May 21, 1906, and to cause the drainage of lands and straightening of the channel, and authorizing an appropriation therefor; to the Committee on Irrigation and Reclamation. By Mr. LODGE: A bill (S. 2033) for the relief of Philip T. Post; to the Committee on Claims. By Mr. HARRELD: A bill (S. 2034) to authorize the setting aside of certain tribal lands within the Quinaielt Indian Reservation in Washington for lighthouse purposes; to the Committee on Indian Affairs. By Mr. BRANDEGEE: A bill (S. 2035) for the relief of Albert O. Tucker (with accompanying papers); to the Committee on Military Affairs. A bill (S. 2036) to provide punishment for fraud against the United States when committed by an individual; and A bill (S. 2037) to provide for the distribution of the Supreme Court reports and amending section 227 of the Judicial Code; to the Committee on the Judiciary. By Mr. HARRIS: A bill (S. 2038) for the relief of H. F. Frick and others; and A bill (S. 2039) for the relief of James R. Patrick, J. T. Hudson, and Leonard O. Pinson; to the Committee on Claims. By Mr. SPENCER: A bill (S. 2040) for the relief of the owner of the steamship Neptune; A bill (S. 2041) for the relief of the owner of the steam tug C. R. Stone; A bill (S. 2042) for the relief of the owner of the Coast Transit Division barge No. 4; and A bill (S. 2043) for the relief of all owners of the cargo on board of the steamship Gaelic Prince at the time of her collision with the U. S. S. Antigone; to the Committee on Claims. By Mr. McKINLEY: A bill (S. 2044) for the relief of Darlington & Co.; to the Committee on Claims. FREIGHT RATES ON PERISHABLE PRODUCTS. Mr. TRAMMELL submitted the following resolution (S. Res. 125), which was referred to the Committee on Interstate Commerce: Resolved, That the Committee on Interstate Commerce be, and is hereby, directed to investigate the present high freight and express rates being charged for the transportation of citrus fruits, other fruits, vegetables, and other perishable farm products, with a view to bringing about early action that will result in a substantial reduction in the existing freight and express rates which represent an increase of approximately 60 per cent over pre-war rates on such perishable products and are so excessive as to greatly hamper the fruit and vegetable growers. ADJUSTED COMPENSATION OF WORLD WAR VETERANS. Mr. McLEAN. Mr. President, I have received a good many communications from my constituents for and against the so-called bonus. I now desire in the interest of time and convenience to put into the RECORD a very brief statement of my views upon that question. Mr. President, if we look for the origin of the idea that we shall commercialize patriotism if we pay our ex-service men $2 a day instead of $1, we shall easily find that it is a very old inheritance, a tradition, a habit, and a habit that is not Justified under existing conditions. The thoughtful person knows that our political, religious, and economic views are largely formed and fastened by heredity and environment. During untold centuries war was the normal state of society. The Army was the only profession worthy of a gentleman, It was the only road to fame and fortune, the only ladder upon which the common man could climb to noble heights and take his family with him. As the warrior who could slay with battle ax or spear the greatest number of his fellow men represented the highest type of citizenship, the men whom he slew and upon whose dead bodies he walked to position and power were entitled to an appreciation of a sort that would keep their courage to the sticking point, otherwise the glorious profession of arms would become unpopular. The idea that no higher honors and no greater happiness could come to a man than that found in death on the battle field was born about the time that our ancestors worshipped the god of war as the only true one and sacrificed human beings to propitiate him. I am happy to say that our conceptions of the blessings and benefits resulting from wars have changed somewhat in recent times. In those days men fought for the sake of the fight; that is, all the real gentlemen. Now, they are supposed to fight in defense of the right only; and the right, of course, is their country. The idea that a man should be quick to defend his country in time of danger and patiently suffer all the sacrifices which may be necessary is as sound to-day as it was 5,000 years ago--all the sacrifices that may be necessary, but, mark you, none other. In the old days when the respectable portion of society fought all the time the expenses were largely paid by the conquered In the form of slaves or other plunder. When loot was scarce the home clods who worked the soil were impressed for supplies necessary to keep the army fed. Pay rolls were out of the question, except in cases where monarchs could steal enough from their own or another monarch's subjects to hire the subjects of a third monarch. The idea that the soldier should not be called upon to offer more than his life for his country unless it was necessary had just begun to dawn upon the American people a century ago or more, but the traditions and habits which a race has carried for thousands of years are stubborn things, especially when they combine in defense of its bank accounts. If the late war had brought disaster and poverty to all, the ex-service men would have met the common lot without complaint. But it appears that our wealth as a Nation during and since the war has been greatly increased. Therefore the only question involved in this controversy is. Can we justly ask the soldier to risk more than his life in defense of his country? In other words, the question is not what the ex-service men want us to do, but what we in our great abundance ought to want to do for them. We are the richest Nation on earth today, our wealth exceeds $300,000,000,000. Are we justified in taking the poor debtor's oath to avoid paying $2 a day to the men who saved the country from political, industrial, and moral bankruptcy? If we pay them $2 or $2.25 a day, shall we destroy their patriotism or their sense of duty to their country, of which country we constitute 97 per cent? Can we expect to "swell the chorus of the Union by touching with the chilly fingers of accumulation the cords of memory which lead to our battle fields? I have no fault to find with the high ideals of those who feel that the soldier should be willing and ready to lose not only his life but all his other possessions as well in defense of his native land, if it is the common lot; but I see nothing but ingratitude and flagrant injustice in asking him to suffer the tortures of war and in addition bear a financial loss out of all proportion to that sustained by his shopmates who remained at home in peace and safety and had their wages doubled. It goes without saying that the sublime courage and disregard of self which carried our men to victory can not be paid for with money; but if we admit that the soldier will require and deserve food and shelter upon his return, how can we justify a forfeiture of half his wages when we send him to the front? To-day we want our taxes reduced; that is natural. It does not take an Isaiah to foretell the popularity of a proposal to reduce taxes. But I do not forget that six years ago we wanted the German Army reduced, and we wanted it reduced in a hurry. We raised a great army; the cost was great; the issue was in doubt. Something might have happened; some terrible engine of destruction, some chemical surprise might have visited our Army and left us at the mercy of the enemy. Tribute might have been exacted as the price of peace that would have left us poor-poor in spirit and in purse-in which event such a thing as adjusted compensation never would have been thought of. But I repeat, under existing conditions, what excuse have we for denouncing our brave soldiers as raiders and looters because their friends call our attention to the fact that we reduced their pay while they were reducing the German Army and the stay-at-homes had their wages increased? Why should we treat the soldier with less consideration than we do our peace officers? We do not dock a policeman's pay because his service may cost him his life if he does his duty at all times. If another war should come which God forbid-everybody and everything should be called to the service under the same interpretation of duty. Rich and poor, at home or in the Army, should be under common orders to work or fight as necessity may demand. This habit once contracted by the peoples of the earth would soon make an end to war. Everybody then would be able to see that wars do not pay and act accordingly. The fact that we did not do this in the last war does not excuse us from recognizing and paying a just debt if we can afford to pay it. There is an old saying that we pay our dollars to those who cheat us. our dimes to those who amuse us, and our pennies to our teachers and defenders. How long can we conscientiously continue this rule of compensation now that the Great War has revealed to us its glaring inequities? Benjamin Frankin once remarked that serving God consists in doing good to our fellow men, but that praying is an easier method and the one adopted by most people. So serving the State by those who do not risk their lives in its defense would seem to demand just treatment for those who do, but bountiful donations or denunciatory or complimentary rhetoric, as the case may require, is a cheaper method and one apparently very popular at the present time. On Armistice Day I went to a neighboring city, and the experience was most reassuring. Youth was shouting for joy, and tears were running down the cheeks of the aged, including my own. I did not think at the time that they were crocodile tears, and I do not think so now. A short time ago we buried an unknown soldier at Arlington. A ceremony more impressive in its solemn expression of a nation's undying gratitude was never witnessed. So much for the dead. I think those who did not die deserve something better than abuse or good wishes. Let us now see what we could do if we had one-tenth part of the courage, one-tenth part of the spirit of self-sacrifice. which animated our soldiers in 1918. Let us see how some of the stay-at-homes suffered last year from the awful burden of taxtion now existing. They spent for--Soft drinks, including ice cream and soda. Cereal beverages Cigars $350, 000, 000 150, 000, 000 500, 000, 000 1, 800, 000, 000 800, 000, 000 2, 655, 000, 000 250, 000, 000 25, 000, 000 50.000, 000 1, 000, 000, 000 50, 000, 000 8, 000, 000 3, 000, 000 3, 000, 000 5. 000. 000 800, 000, 000 3, 000, 000 400, 000, 000 $17, 000, 000 1, 500, 000, 000 450, 000, 000 750, 000, 000 800, 000, 000 250, 000, 000 350, 000, 000 8, 000, 000, 000 $750, 000, 000 5, 000, 000, 000 3, 000, 000, 000 24, 219, 000, 000 These figures are taken from the reports in the Treasury Department. If we were willing to spend 1 per cent less on these luxuries for the establishment of a bonus fund, if we think we could endure the awful sufferings that would result from this economy, we would save $242,190,000, considerably more than double the annual bonus requirements. The fact is that no nation in all history has lived as luxuriously and extravagantly as the American people are living to-day. Luxury and laziness are fast becoming a habit as fixed as that which has silenced the "better angels of our nature" in our discussion of the bonus question. We talk about international peace, and we want international peace; but we must have domestic peace if we are to go up instead of down and out, and we can not have it unless we deserve it. Those of us who have the good luck to inherit or make money must be fair to the less fortunate. Capital must be fair to labor, and labor must be fair to capital. Their interests are identical. Both must be fair to the public, and all three should pray to be delivered from their inherited bad habits and turn over a new leaf, and, as an earnest of their reformation, do the fair thing by the men who less than six years ago saved the Nation from unspeakable disaster. The American people are all right at heart. They have forgotten; that is all. A wise man once remarked that gratitude is the most deified of virtues, and the most easily deserted. Moreover, the taxes which the Government collects, though hard to bear, are not to be compared with those that are laid by unintelligent selfishness, or, as Mr. Franklin puts it-I trust I may be pardoned for quoting him again-" by pride, folly, and indolence." Our soldiers won the war at least six months ahead of the date set by their most optimistic officers, but the longed-for victory of peace is still to be won The foundation of lasting peace and prosperity is the same as the foundation of true and pure religion, namely, service, honest service. If I could vote in secret on this question, and should vote against the adjusted compensation act, I would be ashamed of myself for the rest of my life. because my conscience would tell me that my vote was entirely controlled by my desire to have my taxes reduced. Last session I advocated a paid-up insurance policy for the ex-service men. This could not be dissipated and would invite industry and economy on the part of the recipient. Such a disposition of this question would be the best investment the well-to-do could make for their children and grandchildren. The claim that the ex-soldier will be better off if the bonus is defeated is without foundation. If a single man and he has served one year, he would not be benefited if his income is less than $8,000 a year; if a married man, he would not be benefited if his income is less than $10,000 a year. The claim put forth by the press, especially the Republican press, that the bonus bill will retard our return to prosperity is generally printed on the same page with the announcement that prosperity has already returned. You can take your choice. If the editors of the Republican papers will examine the bonus plank in our last national platform, they will find the following promises: We hold in imperishable memory the valor and patriotism of the soldiers and sailors of America who fought in the Great War for human liberty, and we pledge ourselves to discharge to the fullest the obligations which a gratful nation justly should fulfill in appreciation of the services rendered by its defenders on sea and on land. Did this declaration, this solemn pledge, mean anything? Does the word "justice," when found in a Republican platform, mean injustice, indifference, and abuse? I think not, and I think time will demonstrate the accuracy of this view. To my mind, the nation which pays a debt of honor which it can well afford to pay will find permanent prosperity much sooner than the nation which sees nothing in its civilization but machinery and money, nothing at either end of its rainbow but the fleshpot. DISTRICT OF COLUMBIA GASOLINE TAX. The PRESIDENT pro tempore. Morning business is closed, and the calendar under Rule VIII is in order. The first business on the calendar was the bill (S. 120) to provide for a tax on motor-vehicle fuels sold within the District of Columbia, and for other purposes, which had been reported from the Committee on the District of Columbia with an amendment. Mr. KING. Let the bill be read, Mr. President. Be it enacted, etc., That on and after January 1, 1924, a registration fee of $1 for all motor vehicles and a tax of 2 cents per gallon on all motor-vehicle fuels sold within the District of Columbia shall be levied and collected in the manner hereinafter provided, one half of which tax shall be paid into the Treasury of the United States to the entire credit of the District of Columbia, in lieu of the personal property tax on motor vehicles, which tax shall be remitted on and after July 1, 1924, and the other half, as well as all registration fees, shall be paid into the Treasury of the United States to the credit of the United States and to the credit of the District of Columbia in the same proportions as appropriations for the District of Columbia are paid from the Treasury of the United States and from the revenues of the District of Columbia; but no registration fee shall be charged for any motor vehicle bearing a registration marker or plate of any State which grants to the actual residents of the District of Columbia the privilege of using the roads of that State in return for a like privilege granted the actual residents of that State by the District of Columbia, and on and after January 1, 1924, no tax of any character or description, except as in this act provided, shall be levied or assessed upon any motor vehicle in the District of Columbia: Provided, That this act and any section thereof shall be inoperative and of no effect unless the State of Maryland shall agree to permit, on and after January 1, 1924, the free and unrestricted use of the public highways of that State by motor vehicles bearing registration markers or plates of the District of Columbia in like manner and to the same extent as the free and unrestricted use of the public highways of the District of Columbia is extended to motor vehicles bearing registration markers or plates of the State of Maryland. SEC. 2. That the following words, terms, and phrases arc, for the purposes hereof, defined as follows, viz: (a) "Motor vehicles" as used in this act shall be held and construed to mean and include all vehicles propelled by internal-combustion engines, electricity or steam, except traction engines, road rollers, and vehicles propelled only upon rails and tracks. "Motor vehicle fuels " (b) as used in this act shall be held and construed to mean and include gasoline and other volatile and inflammable liquid fuels produced or compounded for the purpose of operating or propelling internal-combustion engines: Provided, That kerosene shall not be considered to be a liquid fuel in the meaning of this act. (c) The term "dealer" as used in this act shall be held and construed to mean and include any person, firm, or corporation who imports or causes to be imported into the District of Columbia gasoline and other volatile and inflammable liquid fuels, produced or com pounded for the purpose of operating and propelling motor vehicles as herein defined, and also any person, firm, or corporation who produces, refines, and manufactures or compounds such liquid fuels in the District of Columbia for use, distribution, or sale and delivery in the Distrlet of Columbia. SEC. 3. That on and after January 1, 1924, each and every dealer, as defined in this act, who is now engaged or who may hereafter engage in his own name, or in the name of others, or in the name of his representatives or agents, in the District of Columbia, in the sale or use of motor-vehicle fuel, as herein defined, shall, not later than the last day of each calendar month, render to the assessor of the District of Columbia a statement of all motor-vehicle fuel sold by him or them in the District of Columbia during the preceding calendar month, and shall pay a tax of 2 cents per gallon to the collector of taxes on all motorvehicle fuel as shown by such statement, in the manner and within the time hereinafter stipulated. SEC. 4. That all dealers in motor-vehicle fuel in the District of Columbia shall file with the assessor of the District of Columbia, a duly acknowledged certificate, on forms prescribed, prepared, and furnished by the said assessor, containing the name under which such dealer is transacting business within the District of Columbia, the names and addresses of the several persons constituting the firm or partnership, and, if a corporation, the corporate name under which it is authorized to transact business, and the names and addresses of its principal officers, resident general ageut, and attorney in fact. No dealer as herein defined shall, on and after January 1, 1924, sell, use, or distribute any motor-vehicle fuel until such certificate is furnished as is required by this act. SEC. 5. That on and after January 1, 1924, all dealers in motorvehicle fuel shall render to the assessor of the District of Columbia, on or before the last day of each month, on forms prescribed, prepared, and furnished by the said assessor, a sworn report of the number of gallons of motor fuel sold or used by them during the preceding calendar month, which report shall be sworn to by one of the principal offcers in case of a domestic corporation, by the resident general agent, or attorney in fact, or by a chief accountant or officer in case of a foreign corporation, or by the managing agent or owner in case of a firm or association, which report shall contain a statement of the quantities of motor-vehicle fuel sold or used within the District of Columbia from his or their respective places of business. Bills shall be rendered to all purchasers of motor-vehicle fuel by dealers in motor-vehicle fuel as herein defined except in cases of retail sales. Said bills shall contain a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed, and that the dealer or dealers in question will pay said tax on or before the last day of the following month. SEC. 6. That the tax in respect to motor-vehicle fuel sold or used in any calendar month shall be paid on or before the last day of the next succeeding month to the collector of taxes of the District of Columbia, who shall receipt to the dealer therefor and cover same into the Treasury of the United States to the credit of the United States and to the credit of the District of Columbia in the manner provided by section 1 of this act. Spc. 7. That the records of all purchases, receipts, sales, distribution, and use of motor-vehicle fuel of every dealer shall, at all times during the business hours of the day, be subject to inspection by the assessor and the collector of taxes of the District of Columbia, or by their duly authorized agents, or by any other agent duly authorized by the Commissioners of the District of Columbia to make such inspection. SEC. 8. That it shall be unlawful for any person, firm, or corporation, or any retail dealer or distributor of motor-vehicle fuel to receive and accept any shipment from any dealer or to pay for the same, or to sell, or offer for sale, any motor-vehicle fuel unless the statement provided for in section 5 of this act appears upon the invoices of said shipment. If any shipment originating and terminating within the District of Columbia is received and accepted by any person, firm, or corporation, or any retall dealer or distributor, from any dealer, or is sold or offered for sale by him or them, upon the invoice of which said statement does not appear, such person, firm, or corporation, or retail dealer, or distributor shall pay to the collector of taxes the tax herein imposed or be liable to the District of Columbia for double the amount of the said tax, which amount may be recovered by civil suit or action in any court of competent jurisdiction. SEC. 9. That no tax on motor-vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed. SEC. 10. That any person, firm, or corporation who shall buy or use any motor-vehicle fuel as defined in this act for the purpose of operating or propelling any stationary gas engine, tractor used for agricultural purposes, motor boat, airplane, or aircraft of any character, or who shall purchase or use any of such fuel for cleaning or dyeing, or for any purpose other than in a motor vehicle used or operated, or intended to be used or operated, in whole or in part, upon any of the public highways of the District of Columbia, shall not be required to pay the tax herein imposed, but such fuel shall be sold or delivered to any such person, firm, or corporation by any dealer in the same upon the signed statement of the purchaser or his agent, which said statement shall be given to the dealer at the time of purchase of said fuel and be on a form hereafter to be prescribed by the assessor of the District of Columbia, and which statement shall set forth the character of the use of said fuel and the place of use thereof. That said statement shall be retained by the importer of said fuel until the rendition by him to the collector of taxes of his next monthly report of the amount of motor-vehicle fuel sold by him during the preceding month, and in the collection of the tax herein provided for the quantity of said fuel represented by such statements shall not be considered. SEC. 11. That any person, association, firm, or corporation violating any of the provisions of this act, or any person, firm, or agent of any corporation, who shall make any false statement in connection with the sale or use of any motor-vehicle fuel intended to be used for any of the purposes described in section 10 of this act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than $50 nor more than $500, or by imprisonment for not more than one year, or by both such fine and imprisonment. SEC. 12. That it shall be unlawful for the assessor or the collector of taxes, or any of the agents or employees of the District of Columbia, to disclose, except when required so to do by a court of law, the amount of tax paid in pursuance of the terms of this act by any dealer or dealers, or any other information contained in the reports filed by any dealer or dealers under the terms hereof, and any person violating the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than $50 nor more than $500, or by imprisonment for not more than one year, or by both such fine and imprisonment. SEC. 13. That owners of electricity driven and steam operated motor vehicles shall be charged the following annual registration fees. which shall include the registration fee of $1 referred to in section 1 of this act: All motor vehicles operated by steam, $15 per annum. Electrically driven passenger-carrying vehicles, $11 per annum. Electrically operated trucks, having 1,000 pounds or less rated carrying capacity, a minimum charge of $11 per annum plus $2 for each additional 1,000 pounds or less rated carrying capacity, $11. SEC. 14. That all motor vehicles owned and officially used by the United States or by the District of Columbia, shall carry registration markers or plates of the same character and subject to the same regulations and provisions as apply to all other motor vehicles operated within the District of Columbia, all such registration markers or plates to be furnished without charge. SEC. 15. That when under authority of law gasoline or other motorvehicle fuel is sold by an agency of the United States within the District of Columbia, for use in privately owned vehicles, such agency of the United States shall, by agreement with the Commissioners of the District of Columbia, arrange for the collection of the tax of 2 cents per gallon herein authorized to be imposed, and for accounting to the collector of taxes of the District of Columbia for the proceeds of such tax collections. In general, the arrangements so established shall, as far as possible, accord with the provisions of this act. SEC. 16. That all prosecutions for violations of the provisions of this act shall be in the police court of the District of Columbia upon Information filed by the corporation counsel of the District of Columbia or any of his assistants. SEC. 17. That the Commissioners of the District of Columbia are authorized and directed to make refunds of registration fees paid under existing law on motor vehicles to the extent that the payments may be in conflict with the provisions of this act. SEC. 18. That all laws inconsistent with the provisions of this act be, and the same are hereby, repealed: Provided, That nothing herein contained shall be construed in anywise to affect the provisions of paragraphs 11, 13, and 14 of the act of Congress relating to license taxes, approved July 1, 1902. The PRESIDENT pro tempore. The bill is before the Senate as in Committee of the Whole and open to amendment. Mr. McKELLAR. Mr. President, I ask the chairman of the committee what was done with the amendment striking out, on page 1, the words "in lieu of the personal property tax on motor vehicles, which tax shall be remitted on and after July 1, 1924 "? Mr. BALL. Mr. President, nothing has been done with that amendment as yet. I am going to ask that that amendment be disagreed to. Mr. MCKELLAR. Is it not a fact that if that language is stricken out it will relieve all automobile owners in the District of all taxes on their automobiles? Mr. BALL. All taxes except for license. Mr. MCKELLAR. In other words, if a gentleman owns a $10.000 automobile, and another owns a Ford, neither of them will pay any tax on his property. Does the Senator think it is right and proper that these subjects of taxation here in this city shall be exempted from taxation by the Congress? Mr. BALL. Mr. President, I would like to make just a brief statement relative to this matter. In the committee I thought it very proper to make this amendment to the original bill. In most States automobile owners pay that additional amount, notwithstanding that in most States there is an additional tax on gasoline of 2 cents a gallon. But the difference between the situation in the District and in those States is that the money raised by the additional tax on gasoline in the States goes directly to the improvement of the roads in those States. While it is a tax, the States get the benefit of it. In the District of Columbia the additional tax, which would be about $600.000, would go directly into the Treasury of the United States and the District would get no benefit therefrom. Every business organization of the District of Columbia objects to this tax. I met the Board of Trade on last Thursday evening and discussed the matter with them, and I asked them if they would object to the bill if an amendment were put in it providing that the $600,000 should be expended on streets in the city of Washington in addition to the ordinary appropriation by Congress. They said they would not. It is unfair to tax the District and not appropriate for improvements here the moneys raised by taxation. Last year the District of Columbia paid in taxes within $200,000 of $2,000,000 more than the Government appropriated. The citizens here are perfectly willing to pay a reasonable tax, but if they pay that reasonable tax Congress should appropriate that sum of money for proper government here and proper improvement of the streets in this city. It is certainly unfair, when Congress controls the District of Columbia absolutely, to tax the people |