Page:The New International Encyclopædia 1st ed. v. 10.djvu/791

* INTERNAL REVENUE SYSTEM. 703 INTERNATIONAL DATE-LINE. pcctive falling off in customs duties by raising the tax on distilled spirits from 00 cents per gallon to $1.10 per gallon, and by imposing a tax upon incomes. The Supreme Court of the United States decided the income tax established by the law to be unconstitutional (see Income Tax), while the increased rate on spirits did not pievent a dimiiuition of revenue from that source. When, in 18!)8, war was declared against Spain, internal taxation was chiefly relied u]ion to meet the increased expenditures. In framing the V'ar Kevenue Act of 1 898 there was ample experience to draw upon, and that measure shows a judi- cious use of ihe ta.xing power. The act, which went into effect on July 1, 1898, provided an in- ciease of rates upon some articles and reestab- li.'hed some of the taxes which the experience of 1SG2 and 1870 had demonstrated to be most pro- ductive. It imposed a special tax on bankers, brokers, proprietors of theatres, circuses, and other entertainment enter])rises, tobacco dealers and manufacturers. It left untouched the rates on distilled spirits. On fermented liquors and also on toI)acco and snuff the rates were doubled, while on cigars and cigarettes, previously heavily taxed, they were slightly increased. An impor- tant feature of the law was the imposition of stamp taxes upon mercantile papers of all kinds and upon proprietary articles (patent medicines) and wines. The revenue receipts under the law as amended are shown in the following table, which gives for comparison the years 1897 and 1S98: Fiscal year Internal revenue ending: receipts June 30, 1897 S11G,619.5M.47 June 30, 1898 no.SC6,819.36 June 30, 1899 273,484.573,44 .June .30, 1900 •29,'i,.316,107.57 June 30, 1901 306.871,669.42 A comparison of receipts in 1897 and 1899 vill show the effect of the new law, and will also reflect the increasing prosperity of the country, a? show^l in the larger returns of 1898 in the fore- going table, without change of rates: Fiscal Tear Ending Jdne 30 Sjiirits Tobacc-d Ferniented liquors.. Special taxes Lepncies Stamps Miscellaneous 1897 $82,008,542.92 30.710.297.42 32,472,162.07 1,628,691,06 $146,819,693.47 1899 $99,283,.i34,16 .'52,493.207.64 08.644,658. 4,') 4,921.,593.21 1.23,5,4:!5,26 43,837,816.66
 * !, 068.426.07

$273,484,571,44 Willi the return of peace the demand for a reduction of revenue became general. Bv a law of Mareli 2. 1901. takim; effect July 1, 1901. con- sideralile reductions were made, the tax on fer- mented lifpiors being reduced from $2 per barrel to .$1,00, the maxinuim cigar tax going back to what it was before the war,- while all stamp taxes on proprietary articles and the most troublesome tuxes on business papers, such as bills of lading, express receipts, certifieates of various kinds, insurance contracts, mortgages, bank cheeks, and telegi'ams. were repealed. A further act of Afarch 2, 1902, which went into effect .Tiily 1, 1902. re- moved the last vestii;es of the war taxes, old rates beinc restored and the remaininsr new taxes being abolished. Consult Howe, Taxation in Ihr Unitpd States Under the Internal Revenue System 1191- lS9r, (Xew York, 189G). See Fikasce; Tax A XI) Taxation; Income Tax. INTERNATIONAL AFRICAN ASSOCIA- TION. See Afuican International A.s.socia- TION. INTERNATIONAL COPYRIGHT. See CoPYlilGIIT. INTERNATIONAL DATE-LINE. An ir- regular line drawn .somewhat arbitrarily on the map of (he I'acific Ocean, near the 180" meridiaa of longitude. It marlcs the place where iiasiga- tors 'change their date' on the trans-Pacific voy- age. The following is a brief ex])lanation of the cause of this change of date. When a person travels westward, he lengthens his day by one hour for ever}- 15 degrees, since he moves along with the motion of the sun; by going westward entirely round the earth, lengthening each day by a cer- tain amount, four minutes for every terrestrial degree he travels, he will have lost one daj' at the arrival at the starting-point. The second of a month, for example, is to him the first; Monday is Sunday, according to his reckoning. This is obvious, since by going round the earth from east to west he has, in respect to himself, diminished by one the number of revolutions made by the earth during this time. Going round the earth eastward the reverse takes place, and a person gains one day, since he makes one more revolution than the earth does. Thus two persons, having started from the same place and traveled round the earth in opposite directions, when they meet at their place of starting, will differ from each other two days in their reckoning. Thus it be- comes necessary to have a date-lini; somewhere on the earth's surface, since it is impossible that the reckoning of days should go unbroken round the earth. Any meridian might do. theoretically, for this purpose, but for two important practical reasons the 180° meridian of loni;itude has been chosen for the international date-line. These two reasons are: (1) that it lies nearly in the mid- dle of the Pacific Ocean, and thus far away from civilization; (2) it is exactly twelve hours from Greenwicli, which is, however, of minor im- portance. Thus the theoretical date-line coin- cides with the ISO" meridian; but for reasons of convenience an arbitrary irregular line has been adopted in its place. This line is shown on the accompanying map; it has the advantage that no change occurs between important neighboring islands. Since the line is an arbitrary one. we might expect cartographic authorities to differ con- siderably in its delineation ; and this is. in fact, the case. Indeed, to have such a line drawn with perfectly definite authority, it would be neces- sary for the principal nations to have the line de- termined by a joint commission, and then tO' adopt the cninmission's recommendations by inter- national agreement or treaty. But this has never been done, and so in one sense it may be said there is no intrrnational date-line. The term has, however, come into general use, and may well be employed pending such governmental action. The matter mi,jrht be dealt with very appropriately if there should ever be another Prime Meridian Conference (q,v,). But in the absence of international agreement, it is possible at least to mark out the line as it is actually used in the Pacific islands. For this purpo.se it is merely necessary to find out, by correspondence