lation of the Scott Exclusion Act, because of the difficulties of identification. But the registration provided for by the act of 1894, and especially the photographic and descriptive certificate will make it perilous and unprofitable to further press the importation of Chinese not entitled to land.

There are no other objections worthy of the name to the second article.

The third article of the treaty has been criticised because it permits persons who are not officials, teachers, students, merchants or travelers for curiosity or pleasure, enter the United States.

In the first place such is the law without the treaty.

Article 3 confers no advantage pɔn Chinamen which they do not at present enjoy. If the treaty were obliterated these people could enter under the sixth section of July 5, 1884. This act forms the basis of this treaty provision, and was properly considered at the time it was adopted as the most rigid exclusion measure theretofore proposed. All the votes cast against it in the lower House of Congress were cast by Republicans, and the only argument advanced by them was that the act was unduly severe.

Moreover none of the persons described in the third article can enter the United States without the approval of our consular officers.

It has been said by those who are probably entirely ignorant of the provisions of the treaty, that it overrules the Geary and McCreary laws. The absurdity of this pretense becomes manifest when the fifth article is examined, which explicitly recognizes the validity of those acts and binds both governments to their enforcement. It has also been urged that it is undignified for the United States to permit a foreign government to acquiesce in the enforcement of our laws.

This would be absurd in any case, but it is particularly so in this instance, since the Supreme Court of the United States sustained the registration law by a bare majority, and since that time one of the judges whose vote was necessary to the decision and who concurred therein has died, and his able successor has never been called upon to express an opinion upon this topic.

The advantages of the treaty are manifest. Outside of the relief which it affords us in the removal of the imputation that we have disregarded diplomatic usages in the violation of antecedent treaties, it binds both governments to absolute exclusion.

The very first article says: "The high contracting parties agree that for a period of ten years, beginning with the date of the exchange of the ratifications of this convention, the coming, except under the conditions hereinafter specified, of the Chinese laborers to the United States shall be absolutely prohibited."

The only exceptions are as to registered laborers who have relations in this country, or assets of the value of one thousand doll rs, who are permitted to go to China and return. No Chinese laborer not now in the United States can ever come here. Hence when demagogues assert that this treaty let down the bars and that thousands of Mongolians will enter the United States under it, they make a declaration as silly as it is untruthful.

It has been said that the certificate to be given the laborer upon his departure may be used by another.

These certificates will be properly prepared. The laborer's photograph will be retained, and an adequate description of his person, so that such fraud will not be practicable.

But if the certificate is transferred, it is evident that it cannot be divided, and if

the Chinaman who leaves the United States manages to find his double, he will lose his own right to return.

The treaty will, when ratified by China, be supplemented by legislation making an imposition or attempted imposition of this kind a crime, and it will not pay to take the risk of severe penalties, especially as the opportunity for the discovery is so favorable.

Mr. Cleveland has done more than any other President to deliver the country from the perils of Mongolian immigration.

The following is the treaty to which reference has been made :

Whereas, on the 17th day of November, A. D. 1880, and of Kwanghsü, the sixth year, tenth moon, fifteenth day, a Treaty was concluded between the United States and China for the purpose of regulating, limiting or suspending the coming of Chinese laborers to, and their residence in, the United States; and

Whereas, the Government of China, in view of the antagonism and much deprecated and serious disorders to which the presence of Chinese laborers has given rise in certain parts of the United States, desires to prohibit the emigration of such laborers from China to the United States; and

Whereas, the two governments desire to co-operate in prohibiting such emigration, and to strengthen in other ways the bonds of friendship between the two countries; and

Whereas, the two Governments are desirous of adopting reciprocal measures for the better protection of the citizens or subjects of each within the jurisdiction of the other;

Now, therefore, the President of the United States has appointed Walter Q. Gresham, Secretary of State of the United States, as his Plenipotentiary, and His Imperial Majesty, the Emperor of China, has appointed Yang Yu, Officer of the second rank, Sub-Director of the Court of Sacrificial Worship, and Envoy Extraordinary and Minister Plenipotentiary to the United States of America, as his Plenipotentiary; and the said Plenipotentiaries, having exhibited their respective Full Powers found to be in due and good form, have agreed upon the following articles :

ARTICLE I.

The High Contracting Parties agree that for a period of ten years, beginning with the date of the exchange of the ratifications of this Convention, the coming, except under the conditions hereinafter specified, of Chinese laborers to the United States shall be absolutely prohibited.

ARTICLE II.

The preceding Article shall not apply to the return to the United States of any registered Chinese laborer who has a lawful wife, child or parent in the United States, or property therein of the value of one thousand dollars, or debts of like amount due him and pending settlement. Nevertheless every such Chinese laborer shall, before leaving the United States, deposit as a condition of his return, with the collector of customs of the district from which he departs, a full description in writing of his family, or property, or debts, as aforesaid, and shall be furnished by said collector with such certificate of his right to return nnder this Treaty as the laws of the United States may now or hereafter prescribe and not inconsistent with the provisions of this Treaty, and should the written description aforesaid be proved to be false, the right of return thereunder, or of continued residence after return, shall in

each case be forfeited. And such right of return to the United States shall be ex ercised within one year from the date of leaving the United States, but such right of return to the United States may be extended for an additional period, not to exceed one year, in cases where, by reason of sickness or other cause of disability beyond his control, such Chinese laborer shall be rendered unable sooner to return, which facts shall be fully reported to the Chinese consul at the port of departure, and by him certified, to the satisfaction of the collector of the port at which such Chinese subject shall land in the United States. And no such Chinese laborer shall be permitted to enter the United States by land or sea without producing to the proper officer of the customs the return certificate hereir required.

ARTICLE III.

The provisions of this Convention shall not affect the right at present enjoyed o Chinese subjects, being officials, teachers, students, merchants or travelers for curiosity or pleasure, but not laborers, of coming to the United States and residing therein. To entitle such Chinese subjects as are above described to admission into the United States, they may produce a certificate from their Government or the Government where they last resided vised by the diplomatic or consular representative of the United States in the country or port whence they depart.

It is also agreed that Chinese laborers shall continue to enjoy the privilege of transit across the territory of the United States in the course of their journey to or from other countries, subject to such regulations by the Government of the United States as may be necessary to prevent said privilege of transit from being abused.

ARTICLE IV.

In pursuance of Article III of the Immigration Treaty between the United States and China, signed at Peking on the 17th day of November, 1880, (the 15th day of the tenth moon of Kwanghsü, sixth year) it is hereby understood and agreed that Chinese laborers or Chinese of any other class, either permanently or temporarily residing in the United States, shall have for the protection of their persons and property all rights that are given by the laws of the United States to citizens of the most favored nation, excepting the right to become naturalized citizens. And the Government of the United States reaffirms its obligations, as stated in said Article III, to exert all its power to secure protection to the person and property of all Chinese subjects in the United States.

ARTICIE V.

The Government of the United States, having by an act of the Congress, approved May 5, 1892, as amended by an act approved November 3, 1893, required all Chinese laborers lawfully within the limits of the United States before the passage of the first named act to be registered as in said act provided, with a view of affording them better protection, the Chinese Government will not object to the enforcement of such act and reciprocially the Government of the United States recognizes the right of the Government of China to enact and enforce similar laws or regulations for the registration free of charge, of all laborers, skilled or unskilled (not merchants as defined by said act of Congress), citizens of the United States in China whether residing within or without the treaty courts.

And the Government of the United States agrees that within twelve months of the date of the exchange of the ratifications of this convention and annually there

after it will furnish to the Government of China registers or reports showing the full name, age, occupation, and number or place of residence of all other citizens of the United States, including missionaries, residing both within and without the treaty courts of China, not including, however, diplomatic and other officers of the United States residing or traveling in China upon official business, together with their body and household servants.

ARTICLE VI.

This convention shall remain in force for a period of ten years, beginning with the date of the exchange of ratification, and, if six months before the expiration of the said period of ten years, neither government shall have formally given notice of its final termination to the other, it shall remain in full force for another period of ten years.

In faith whereof, we, the respective plenipotentiaries, have signed this convention and have hereunto affixed our seal.

Done, in duplicate, at Washington, 17th day of March A. D., 1894.

WALTER Q. GRESHAM, [SEAL.]
YANG YU.

[SEAL.]

XIII.

INCOME TAX.

THE NEW REVENUE LAW.

Sec. 27. That from and after the first day of January, eighteen hundred and ninety-five, and until the first day of January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over and above four thousand dollars, and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income from all property owned and of every business, trade, or profession carried on in the United States by persons residing without the United States. And the tax herein provided for shall be assesse, by the Commissioner of Internal Revenue and collected, and pa d upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said tax.

Sec. 28. That in estimating the gains, profits, and income of any person there shall be included all income derived from interest upon notes, bonds, and other securities, except such bonds of the United States the principal and interest of which are by the law of their issuance exempt from all Federal taxation; profits realized within the year from sales of real estate purcha ed within two years previous to the close of the year for which income is e timated; in erest received or accrued upon all notes, bonds, mortga es, or other forms of indebtedness bearing interest, whether paid or not, if good and collectible, less the interest which has become due from said person or which has been paid by him during thear; the amount of all premium on bonds, notes, or coupons; the amount of sales or live stock, sugar, cotton, wool, butter, cheese, pork, beef, mutton, or other meats, hay, and grain or other vegetable or other productions, being the growth or produce of the estate of such person, less the amount expended in the purchase or production of said stock or produce, and not including any part thereof consumed directly by the family; money and the value of all personal property acquired by gift or inheritance; all other gains, profits, and income derived from any source whatever except that portion of the salary, compensation, or pay received for services in the civil, military, naval, or other service of the United States, including Senators, Representatives, and Delegates in Congress, from which the tax has been deducted, and except that portion of any salary upon which the employer is required by law to withhold, and does withhold the tax and pays the same to the officer authorized to receive it. In computing incomes the necessary expenses actually incurred in carrying on any business, occupation, or profession shall be deducted and also all interest due or paid within the year by such person on existing indebtedness. And all national, State, county, school, and municipal taxes, not including those assessed against local benefits, paid within the year shall be deducted from the gains, profits, or income of the person who has actually paid the same, whether such person be owner, tenant, or mortgagor; also losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, an not compensated for by insurance or otherwise, and debts ascertained to be worthless, but exclu ling all estimated depreciation of values and losses within the year on sales of real estate pur