We pass this bill and it becomes a law. One of the corporations conceives the idea that it is going to take its entire plant over to China. It can there employ coolie labor and it can by that labor manufacture the same product which it theretofore manufactured in Cleveland. but at a very much lower rate. Now. of course. if the other corporation is continuing to manufacture in Cleveland with the high wage that is paid to American labor. it probably is not going to be able to compete in the Chinese market with the product of coolie labor made by the first designated corporation. It seems to me this is what you are doing under this bill with the two cases I have in mind. You will be charging the Cleveland corporation that did business in Cleveland and manufactured its products there the income tax and the excessprofits tax. but at the same time you would be relieving the other American manufacturer who went over to China and employed coolie labor from all income and excessprofits tax. Does it not put the Senator in the position that whereas by a protective tariff he is protecting and encouraging the manufacturer to build up his industry in Cleveland with the internal revenue law he is encouraging him to get out of the country? It seems to me that is going to be the effect of it.