Best general reference: Report of Secretary of Treasury for 1887, pp. xxvi., xxxii.
1. There is no occasion for reducing the revenue.- A. Carnegie in No. Am. Review, Vol. 146, pages 273-279.
2. Tariff rates rather than internal taxes should be dimished, for (a) protective duties are a burdensome form of taxation.- Report of Secretary Treasurer, 1887, xxxi-xxxiii; Report of Mr. Mills, printed on pages 100-117 of Senate Report on the Mills Bill; idem, pp. 91-101 and 120-189. (b) Luxuries rather then necessaries should be taxed: President's Message, with annotations by R. R. Bower, pp. 11-13; Economists in General.
3. It is impracticable to separate for taxation alcohol used in the arts.- Sherman in Cong. Record, 1888; Oct, 4, page 10,054; Cockrell in Cong. Record, Oct. 17; Views of James B. Beck, in the Report on the Senate Tariff Bill, page 122.
4. The use of tobacco and alcoholic drinks would be increased.
(The Report on the Senate Tariff bill of 1888, referred to above, is in U. 14.)