282 
EDITORIAL. 
have  the  great  advantage  of  permitting  any  quantity  to  be  drawn,  from 
a  few  drops  to  the  contents  of  a  tumbler,  and  will  retain  an  excess  of 
carbonic  acid  gas  to  the  last. 
United  States  Revenue  Commission.  Special  Report  No.  5,  on  Distilled 
Spirits  as  a  source  of  National  Revenue,  fyc,  Feb.  1866.  Special  Re- 
port No.  8,  on  Proprietory  and  other  Medicines,  Perfumery,  etc.,  as  a 
source  of  National  Revenue,  Feb.  1866.  Treasury  Department. 
Many  of  our  readers  are  already  aware  that  the  last  Congress  caused 
the  appointment  of  a  commission  called  the  United  States  Revenue  Com- 
mission, for  the  purpose  of  investigating  the  whole  subject  of  internal 
revenue,  but  more  especially  in  reference  to  the  leading  sources  of  revenue, 
distilled  spirits,  patent  medicines,  coffee,  cotton,  tobacco,  etc.  They  also 
know  that  at  the  last  meeting  of  the  American  Pharmaceutical  Associa- 
tion, a  committee  was  appointed  to  endeavor  to  represent  to  this  commis- 
sion the  great  importance  to  Pharmacy  of  a  reduction  in  the  tax  on 
alcohol,  and  to  urge  other  ameliorations  in  the  revenue  laws  bear- 
ing on  Pharmacy.  Several  members  of  this  committee  have  had 
intercourse  with  Commissioner  Wells,  who  has  the  subjects  of  alcohol  and 
medicines  under  his  charge  for  examination,  and  the  written  views  of 
every  member  have  been  submitted  to  him,  with  the  report  of  the  Chair- 
man, and  there  is  no  doubt  that  the  commissioners  are  earnestly  disposed 
to  cause  the  reduction  of  the  tax  on  alcohol  to  one-half  of  its  present  rate. 
The  Report  No.  5,  (as  above),  after  detailing  the  arguments  in  favor  of 
the  present  high  rate  of  $2  on  whiskey,  says, 
a  That  these  arguments  are  weighty,  cannot  be  denied,  and  in 
the  outset  of  their  investigations,  they  seemed  to  the  commission 
entirely  conclusive.  Deeply  impressed,  however,  with  the  convic- 
tion that  a  thorough  inquiry  into  this  subject  was  of  the  utmost  im- 
portance to  the  country,  and  determined  to  let  no  preconceived  opin- 
ions or  prejudices  stand  in  the  way  of  an  impartial  discharge  of  their 
duties,  they  instituted  a  most  careful  and  laborious  examination,  and  have 
sought  to  avail  themselves  of  every  opportunity  to  acquire  correct  infor- 
mation. In  carrying  out  this  design  the  commission  have  personally  ex- 
amined several  hundred  witnesses,  embracing  most  of  the  leading  distill- 
ers, rectifiers  and  dealers  in  spirits  in  the  country ;  the  representatives  of 
various  branches  of  American  Pharmacy,  and  of  the  industrial  interests 
into  which  alcohol  enters  as  a  constituent ;  and  have  sought  to  acquaint 
themselves  by  correspondence  and  otherwise  with  the  history  and  detail 
of  foreign  experience  and  legislation  on  this  subject.  The  result  of  this 
inquiry  has  led  to  a  reversal  of  their  opinion,  and  induces  them  to  believe 
that  in  a  revenue,  industrial  and  moral  point  of  view,  it  would  be  expedi- 
ent to  reduce  the  existing  excise  of  $2  per  gallon  on  distilled  spirits,  and 
to  substitute  therefor  a  lower  rate  of  $1  per  proof  gallon." 
The  commissioners  then  give  their  reasons  for  this  recommendation, 
among  which  the  principal  one  is  that  the  experience  of  the  older  govern- 
ments, in  raising  revenue  from  the  spirit  tax,  proves  that  when  the  tax  is  ex- 
cessive it  acts  as  a  premium  on  illicit  distillation,  and  whilst  the  quantity 
consumed  continues  large,  the  quantity  taxed  is  frequently  less  than  a 
