Page:Popular Science Monthly Volume 50.djvu/757

Rh ad valorem. One barrel of thirty-one gallons equals 248 pints or 496 half pints. The present tax on this basis is, therefore, one fifth of a cent per half pint, or per glass as usually sold in saloons for five cents; or two fifths of a cent per pint.

In recent years some of the large industrial establishments of the country have made a practice of furnishing their employees with beer of a good quality at a price but little in excess of the cost of production. In such cases the beer is sold by weight, a pint being regarded as equal to a pound, and a pound as equal to two glasses such as are usually sold in the saloons. From twenty-six to thirty tickets, each representing one pound of beer,are usually sold for one dollar, which makes the average cost to the local consumers of from one and two thirds to one and three fourths cents for a full glass or half pound of beer, and which charge is represented by those competent to express an opinion as sufficient to cover the wholesale price and entire cost of distribution—labor, ice, rent, and light—and leave a fair profit.

The points of interest worthy of special attention in connection with this subject are as follows:

1. The regular and great increase in the quantity of fermented liquors annually made subject to internal revenue taxation—i. e., from 62,205,375 gallons in 1863 to 1,110,609,000 in 1896; an increase in popular consumption very far in excess of the rate of increase in the population of the country—i. e., from 1·86 gallon per head in 1863 to about sixteen gallons in 1896, the latter representing an average consumption of about 100,000 barrels daily.

2. The concurrent regular increase in revenue from this source has been from $1,558,000 in 1863 to $33,784,255 in 1896.

3. As large and costly plants are essential for the manufacture of fermented liquors on a large scale and at the lowest cost, illicit production is thereby rendered difficult, if not impossible; and whatever of fraud upon the revenue exists in this business is undoubtedly due to the non-use or non-cancellation of the stamps which represent prepayment as a condition of sale and consumption.

4. The variations in the product of fermented liquors which the Government has been able to annually subject to taxation since 1863 have been inconsiderable and in remarkable contrast to those occurring in the case of distilled spirits. The average increase in the receipts of internal revenue from this source for the ten years from 1883 to 1892 was about $1,617,000 per annum; the per capita consumption during the same period increasing from 10·25 gallons to 15·05 gallons. Comparing 1894 with 1893, there was a remarkable decrease in revenue in the former year of $1,134,195. Comparing 1895 with 1894, there was a recuperation in receipts to the extent of $225,829; which augmentation in 1896—