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That in the present state of the finances, the internal revenue taxes on tobacco and alcohol used in the arts should be repealed.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.

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.)