246 POPULAR SCIENCE MONTHLY 



rub-downs is much stronger, averaging 85 per cent, or 90 per cent. 

 Investigations carried out in Germany have demonstrated that the best 

 strength for general, miscellaneous uses is 95 per cent, and that is the 

 strength which we, as consumers, should insist upon. 



It is readily figured out that such alcohol at the present time must 

 pay a tax of $2.08 the measured gallon. The wholesale price is in the 

 neighborhood of $2.50 per gallon, of which we may estimate the gov- 

 ernment gets $2.08, the distilleries 42 cents. 



The tax on alcohol yields a not inconsiderable fraction of the 

 whole revenue of the federal government. According to the ( Statis- 

 tical Abstract ' for 1904, published by the government, the Internal 

 Eevenue collections were as follows : 



Y ear From Spirituous From Fermented Totals 



Liquors. Liquors. 



1900 $109,868,817 $73,550,755 $183,419,572 



1901 116,027,980 75,669,908 191,697,888 



1902 121,138,013 71,988,902 192,126,915 



1903 131,953,472 47,547,856 2 179,501,328 



1904 135,810,015 49,083,458 184,893,473 



The federal government has no disciplinary motive in this heavy 

 tax; that function is performed by the individual states and cities un- 

 der the familiar name of local option. The government merely takes 

 advantage of the strong feelings of so many individuals against the 

 use of alcoholic beverages at all to levy a tremendous tax. It is an 

 interesting fact in this connection that no increase in the tax has ever 

 produced an appreciable diminution in the amount consumed in this 

 or in any other country. 



The demands of manufacturers and others desiring to utilize 

 alcohol for economic purposes were recognized long ago by other gov- 

 ernments, and the efforts to satisfy these legitimate demands, while at 



Professor Wiley: "Yes; it is called 'proof simply. That means 100 

 proof." 



Mr. Boutell : " It means one half of absolute alcohol and one half of H 2 ? " 



Professor Wiley: "Yes, that is what it means. This cologne spirit is about 

 96 per cent., and the rest of it is water. . . . This would be then 192 proof, or 

 92 above proof, as it is very commonly expressed. It is a purely arbitrary 

 method of statement, fixed for the convenience of our excise office. When they 

 say liquor is ' proof,' it means that it is one half ethyl alcohol and one half 

 something else." 



On page 154 of the same hearings: 



Mr. Stevens: "... ordinary alcohol is 188 proof. You divide that by two 

 and it gives you 94. You divide the proof by 2 and it gives you the percentage." 



As Thorpe's and Sadler's books are so widely used as texts and as refer- 

 ences, it is safe to assume that there is a little confusion as to the meaning of 

 this term ' proof.' It should be made clear that there is this difference between 

 the English and the American definitions. 



' The war tax was removed from beer. 



