DEBATE OF OCTOBER 24, 1888.Question: Resolved, That in the present state of the finances, the internal revenue taxes on tobacco and alcohol used in the arts should be repealed.

Brief for the Affirmative.Chas. D. Gibbons and Chas. M. Thayer.

Best general reference: Bulletin of the wool manufacturers, Vol. XIII.; article on "The Abolition of Internal Taxes," by William Whitman.

1. The existing surplus must be reduced.

2. The revenue from tobacco and alcohol used in the arts is nearly the same as the surplus.- Am. Almanac, 1888.

3. The tax is an incubus on the useful arts-Bulletin of Wool Manufacturers, Vol. XIII, 278.

4. The tax bears unequally in different States.

5. The theory of our government is opposed to direct taxes.- Bulletin, p. 273.

3. Internal taxes have never been used except in case of war.- Blaine on Cleveland's Message.

7. Reduction of the internal revenue is better than a reduction of customs duties, because it is simpler and more efficient.

8. The internal tax is an aid to monopoly.- Bulletin of Wool Manufacturers, Vol. XIII.

9. Tobacco is a necessity and should be free from taxation.- Blaine on Cleveland's Message.

Brief for the NegativeD. Fulcomer and G. E. Wright.