79.90

In respect to these taxes, that on oleomargarine was not intended
as, nor is it, a very material revenue tax. The purpose was
especially to prevent the fraudulent imitation of butter by using
an extract of beef. The tax on spirits, tobacco and beer ought to
be retained as the best objects of taxation either of domestic or
imported goods. Neither of these is an article of necessity, but
all are used purely to gratify an appetite, in many cases indulged
to excess.

All civilized nations have come to regard these articles as the
best subjects of taxation. To the extent that whisky is used as
a beverage it is hurtful in its influence upon the individual and
upon society at large. It is the cause of innumerable crimes, of
poverty and distress in the family and home. Still, it is an
appetite that will be gratified, however severe may be the laws
against its use, and while this habit exists the tax upon whisky,
by limiting the quantity consumed, is beneficial to society at
large. It is true that alcohol, the base of whisky, is useful in
the arts and in the preparation of medicines and vinegar. If some
feasible plan could be prescribed by which alcohol or spirits thus
used could be freed from tax, it would be right to exempt it, but
no such plan has been found that includes security against frauds
being practiced to evade the tax on whisky. The tax on tobacco
and cigars is a moderate one, but the consumption of them is far
less dangerous than that of spirits in their influence upon society.
The tax on the cheaper form of tobacco and cigars is comparatively
small and does not add materially to the cost of tobacco in any of
its forms. No complaint is made of it. Its consumption is so
general that the tax is fairly distributed and falls mainly on the
richer classes, as the tax is increased in proportion to the value
of the tobacco. Beer, a beverage of almost universal use, yields
the large sum of $30,000,000 a year, at the rate of one dollar a
barrel. This does not cause a perceptible increase of the cost to
the consumer, but rather tends to maintain the good quality of beer
by the surveillance of the officers of internal revenue. No general
complaint has been made of this tax. All internal taxes are
collected at less cost than any other form of taxation devised,
and should be maintained as long as the expenses growing out of
the war shall remain unpaid.

The patience and even cheerfulness with which the