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The following statement will indicate the extent to which entries other than homestead entries and commuted cash entries for which the original price of the land was paid have been allowed : Under the timber and stone laws and commuted homestead under section 2301 Revised Statutes, at $1.25 per acre:

Acres.

. Patented

132, 040.00 Pending

34. 400.00 Selections by Northern Pacific Railway CompanyPatented

1,521. 25 Pending

1, 160.00 Selections by St. Paul, Minnesota and Manitoba RailwayPatented

120.00 Soldiers' additional homestead entriesPatented

876. 87 Pending

80.00 Desert-land entries : Patented

959.54 Final entries pending

160.00 Original entries pending--

11, 319, 32 Preemption cash entries patented.

JOO, OS Indemnity school land pending

2, 278. 78 Selections for public buildings pending -i.

330.00 Reservoir declaratory statements, pending

680.00 In view of the fact that both the local offices and this office have been at fault in permitting entries other than homestead entries based upon actual settlement, selections, and filings to be allowed on the lands in question, and that in many instances patents have issued for the saine, it is beliered to be but fair and equitable that such entries, selections, or filings should be permitted to remain of record and the title to the land acquired thereunder, if such entries are otherwise regular and made in conformity to the law under which they were allowed.

I therefore submit for your consideration a draft of a bill wbich it is believed will put these entries, selections, and filings exactly upon the same footing that they would have had if the land had been open to settlement and entry under the general provisions of the public-land laws. It is not designed to allow a greater privilege to an entry inadvertently allowed for said lands than such entry would have had if it had been regularly made thereon.

It is believed that such proposed bill, if enacted into law, will grant a full ineasure of relief to those justly entitled thereto.

November 14, 1906, this office advised the local officers not to allow filings. entries, or selections of any kind for these lands, except as provided by the act of March 3, 1891, and not to permit the commutation of homestead entries except upon the payment of $1.50 per acre; for this reason entries, filings, and selections made prior to November 14, 1906, were provided for in the draft of the bill submitted ; entries made since that date may properly be canceled if any such have been allowed where the same are not autlicrized by law.

This report is made in duplicate as well as the draft of the proposed bill, and It is recommended that the proposed legislation receive your approval. Very respectfully,

G. F. POLLOCK, Acting Commissioner, The SECRETARY OF THE INTERIOR.

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59TH CONGRESS, , HOUSE OF REPRESENTATIVES. j REPORT 2d Session,

TAX ON BAY RUM FROM PORTO RICO.

JANUARY 30, 1907.—Committed to the Committee of the Whole House on the

state of the Union and ordered to be printed.

Mr. Payne, from the Committee on Ways and Means, submitted the

following

REPORT.

.

[To accompany H. R. 25122.)

а

The Committee on Ways and Means, to whom was referred the bill (H. R. 25122) entitled "A bill to impose a tax on bay rum brought from Porto Rico into the United States," having had the same under consideration report it back without amendment with a recommendation that the bill do

pass. The purpose of this act is to place bay rum imported from Porto Rico and the product of that island on the same basis as to the payment of internal-revenue tax as the bay rum manufactured in the United States.

The act of April, 1900, imposed upon articles from Porto Rico “ tax equal to the internal-revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture." Under this clause the Treasury Department has been collecting a tax of $1.10 per gallon upon bay rum from Porto Rico. By decision of the circuit court of the eastern district of New York, on the 6th day of December, 1906, the court held that, inasmuch as the internalrevenue laws of the United States imposed no tax by their terms upon domestic bay rum, the imposition of such tax upon imported bay rum was unauthorized.

However, the distilled spirits from which bay rum is manufactured in the United States pay a tax of $1.10 per gallon. These distilled spirits and bay rum escape internal-revenue tax in Porto Rico, and therefore neither the bay rum imported from Porto Rico nor the spirits from which it is manufactured pay any internal-revenue tax. This bill is simply to equalize the conditions and places a tax upon the bay rum imported from that island.

This legislation is recommended by the Commissioner of Internal Revenue and by Secretary Shaw.

59TH CONGRESS, HOUSE OF REPRESENTATIVES. YREPT.7095 2d Session.

Part 2

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TAX ON BAY RUM GIVEN PORTO RICO.

FEBRUARY 5, 1907.—Committed to the Committee of the Whole House on the state of

the Union and ordered to be printed.

Mr. UNDERWOOD, from the Committee on Ways and Means, sub

mitted the following as the

VIEWS OF THE MINORITY.

[To accompany H. R. 25122.)

The undersigned members of the Ways and Means Committee dissent from the views of the majority of the committee, heretofore filed, on the bill (H. R. 25122) entitled "A bill to impose a tax on bay rum brought from Porto Rico into the United States."

The bill provides that a tax of $1.10 per proof gallon shall be collected at the port of entry on each gallon of bay rum coming from Porto Rico, by the collector of internal revenue of the district in which the port is located.

Notwithstanding the fact that this tax is collected by a collector of internal revenue, it is an import tax levied on an article of commerce coming from Porto Rico to the United States and clearly in conflict with the now established principle that the trade relation between this country and Porto Rico shall be free from discriminating taxation.

We hold that if it is necessary to equalize taxation between the two countries, the internal-revenue laws of the United States should be extended to Porto Rico on the same terms and under the same conditions that they are applicable in the United States.

We further find that the government of Porto Rico collects a tax on the alcohol contained in bay rum at least equal to if not greater than the tax now paid by the manufacturers of bay rum in the United States, and to pass this bill would amount to a direct discrimination against bay rum manufactured in Porto Rico, and amount to a prohibitive duty against its coming into the United States.

0. W. UNDERWOOD.
CHAMP CLARK.
John S. WILLIAMS.
D. L. D. GRANGER.

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2d Session.

No. 7096.

LAND DISTRICTS IN ALASKA.

JANUARY 30, 1907.—Committed to the Committee of the Whole Fouse on the

state of the Union and ordered to be printed.

Mr. LACEY, from the Committee on the Public Lands, submitted the

following

REPORT.

[To accompany H. R. 25041.)

The Committee on the Public Lands, to whom was referred the bill (H. R. 25041) relating to land districts in Alaska, having had the same under consideration, respectfully submit the following report:

Your committee recommend that the bill be amended as follows:

Strike out the word “ emoluments,” in line 9, page 2, and insert “ commissions; ” and in line 12, page 2, strike out the word “ emoluments” and insert " commissions; and at end of line 14, page 2, insert the following: “Provided, That no other salary than aforesaid shall be paid to such registers and receivers.”

Several years ago, under the impression that there would be considerable demand for public lands and mineral patents in northern Alaska, Congress passed a bill creating land offices in that region. There was so little demand for the services of such officers that, in the interest of economy, the law was repealed. The registers and receivers under the law as applicable to Alaska each received salaries of $1,500 in addition to the fees and commissions of their offices and the fees were only nominal.

There has now arisen a demand for offices at Nome and Fairbanks, but there is not sufficient business to justify the establishment of such offices in the usual way. But there is sufficient necessity to justify the establishment of these offices in the manner proposed in this bill. The first land office in Alaska was created under similar circumstances, and two Territorial officials were designated as register and receiver ex officio. While the business remained very small this plan was found to work well and to be adequate to the needs of the Territory. Similar conditions now prevail at Nome and Fairbanks. The miners there are now beginning to ask for patents for their claims, and the vast distances from Fairbanks and Nome to Juneau make the proceedings very slow and expensive. The business can be transacted by the clerks and marshals acting ex officio as registers and receivers. They can well afford to do this additional work for the fees and commissions; but the receipts of the offices would not justify the appointment of registers and receivers with the salaries provided by law.

As amended your committee recommend that the bill do pass.

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