BOW TO RAISE REVENUE. 729 



on the other hand, the evidence of the only reliable data available, 

 namely, the tabulated returns of the Internal Revenue Depart- 

 ment, which takes cognizance of every gallon of distilled spirits 

 other than illicit products manufactured and sold for consump- 

 tion in the United States, indisputably show, that for the whole 

 country the efforts of the extreme temperance advocates have 

 never exerted any general influence in restraining their manufac- 

 ture and use ; and that, eliminating the temporary influence of 

 hard times and business depressions, the average annual increase in 

 the production and inferential consumption of such spirits, is at a 

 rate equal to or in excess of the average annual increase of popu- 

 lation. Thus, during the decade from 1880 to 1889 the aggregate 

 increase in the population of the country and its consumption of 

 tax-paid spirits was nearly concurrent; but from 1888 to 1893 

 the increase in the production and per capita consumption of 

 spirits was in a ratio much greater than any concurrent increase 

 of population ; the whole culminating for the fiscal year 1893 in a 

 tax-paid product of 99,145, 000 gallons, and an average yer capita 

 consumption of 1*48 gallons, as compared with a per capita of 

 1-25 in 1889. 



Secondly. We have a general sentiment among both people and 

 legislators, that distilled spirits and alcoholic preparations gen- 

 erally are commodities that can advantageously be made subject 

 to any degree of taxation. If under a given rate the revenue in- 

 creases, an increase in the rate is held to be desirable ; if the 

 revenue falls off, the decrease is attributed to decreased consump- 

 tion, whereby any loss of revenue is correspondingly compensated 

 by moral advantages. But there is in the enactment of any and 

 every tax a certain rate which, if exceeded, invariably impairs the 

 maximum possible revenue obtainable from it ; and any govern- 

 ment that disregards what may be termed the line of wise ex- j 

 pediency in fixing such rates, invariably cheats itself and promotes 

 popular immorality. One would think that the experience of the 

 United States had been sufiBciently instructive in this matter. But 

 such is not the case. The class of people whom the proverb says 

 " go to the school of experience " have all been there and have 

 paid "high tuition"; they have also exemplified the remainder 

 of the proverb as expressed by Franklin, to wit, that the number 

 of scholars that learn anything in such school " is small, for it is 

 true that we may give advice but can not give conduct." Under 

 such circumstances the following brief notice of some of the 

 lessons that have been taught in this school may be profitable. 

 Thus during the fiscal year 1868, with a tax of two dollars per 

 proof gallon on distilled spirits, the Internal Revenue Bureau in 

 full operation and an annual consumption of the country of at least 

 60,000,000 gollons, the Government was only able to collect a tax 



