138 FINAL ACT OF|SECONDJ[PAN|AMERICAN SCIENTIFIC CONGRESS. 



decline in revenues from this source, amounting in some cases to 70 and 

 80 per cent. The seriousness of the situation was such that in a few 

 instances the governments found themselves unable to meet current 

 obligations and to pay the salaries of public officials. This situation has 

 brought before all of the Republics of the American Continent the question 

 'of devising a system of taxation, which will assure continuous and 

 uninterrupted revenue and which will protect them against violent 

 fluctuations by re,son of events beyond governmental control. 



In every country of the American Continent, the question of taxation 

 is now receiving widespread attention, not only on the part of govern- 

 mental officials but also of citizens and of civic organizations. It was but 

 natural that this situation should find expression at the Congress. There 

 was an earnest desire on the part of delegates to acquaint themselves 

 with the systems of taxation prevailing in other countries, and to take 

 with them guiding principles for use in their respective countries. It 

 was believed, however, that what is most needed at the present time is a 

 careful, systematic presentation of the systems of taxation prevailing in 

 each country, together with recommendations for such changes as may 

 seem desirable. Such studies will make the experience of each country 

 available to all and it was felt that with such interchange of experience 

 an important step forward would be taken. 



ARTICLE 45. The Second Pan American Scientific Congress urges that 

 The American Governments, deriving important revenues from the 

 consumption of alcohol, organize their systems of taxa- 

 tion in such manner that their economic interests be 

 subordinated to the higher interests of a social and 

 moral order, which tend to the suppression of alcoholism. 



This resolution was proposed and supported because it was felt that 

 it was a mistaken policy, opposed to the higher interests of a social and 

 moral nature, to derive revenue from the consumption of alcohol. Ex- 

 perience shows that when a particular commodity can produce with ease 

 and rapidity revenues which may be urgently needed there is a tendency 

 to encourage the use or the consumption of this commodity. And if the 

 enlarged consumption of this commodity is oppbsed to social order, the 

 revenue obtained is at the expense of the well-being of the community. 



Although the resolution refers to a specific commodity, it nevertheless 

 lays down what is confidently believed to be a general principle, namely, 

 that economic interest should be subordinated to the higher interests 

 of a social and moral order. 



