signal ability of President Wilson. While we are confident that he will avoid all entanglements which might possibly draw us unwillingly into the present European conflict, we know that the honor of the Nation is safe in his hands. But the President of the United States needs the support of a strong Congress and the time has come when the people of this country must sink all petty matters in the large issues which confront us. We must send men to Congress who "think in Continents"; men capable of grasping large affairs, who will put the business of the nation before all other considerations; men of imagination and true perspective, who know what the powers and the limitations of government are, and who have the strength of will to keep within them. The attention of the people has been focused on fads and fancies, anti-movements of various kinds—such as the prohibition movement and the antisaloon and anti-tobacco leagues—and their minds are diverted from constructive measures, which spell progress and prosperity.

THE BEER TAX AND FEDERAL REVENUES

As you know, beer has been compelled to bear a war taxation out of all proportion to its relation to industry. The increased beer tax of 50 cents per barrel (making the present tax $1.50 per barrel) will expire by limitation December, 1915. When this extra tax was imposed, the brewers submitted to it with the feeling that there was an emergent need for it. The burden is, however, a grievous one, particularly in these hard times, and there should be no renewal' of the extra tax until the Government has exhausted other means of obtaining the additional revenue. It would seem most fitting that the heaviest burden of taxation should be borne by those who are making millions out of the war-the arms and munitions manufacturers, the steel industry and the automobile manufacturersrather than by those whose business has suffered through the

war.

In comparison with other countries, the United States taxes beer very heavily, while there is no country in which such enormous license fees are imposed for the sale of alcoholic liquors at retail as those that now obtain generally throughout the non-prohibition

states. The soda fountains which dispense Coca-Cola and similar compounds (the consumption of which has become very great, and the use of which has been condemned by many medical authorities) pay no tax to the Federal Government or any license fee to the State or municipality. These commodities certainly come under the heading of luxuries which might properly be a subject of special taxation.

The brewing industry would bear these enormous burdens with more grace, if they were accompanied by any reasonable assurance of stability in the beer trade or if the Government showed any disposition to compensate those men whose property is ruined by the enactment of prohibition. Throughout the entire European continent, it is the policy of the various governments to encourage the manufacture and sale of the milder alcoholic beverages by discriminating in their favor, in all the taxes upon alcoholic beverages, while the principle of compensation to distillers and tavern-keepers in case of the enactment of prohibitive measures is firmly established. The brewers are not only burdened with enormous taxation, but they are called upon to expend a large amount of money and energy in the defense of their business, upon which the Government leans so heavily for its maintenance and support! And yet Congress actually appropriated fifty thousand dollars to bring the international convention to Washington next year for the very purpose of preaching prohibition!

It had been expected, and indeed announced that at the last annual meeting of the Anti-Saloon League, which was held in Atlantic City last July, some practical plan would be brought forward to provide revenue for the country in the event of National Prohibition. But the League was so engrossed in its plans to raise two million dollars for its own purposes, that it did not even discuss the question of national revenue!

When it is recalled that the tax on alcoholic beverages has yielded three billion dollars to the Federal Government alone since the year 1900, that the annual liquor tax is more than enough to pay for the maintenance of our Army and Navy, and amounts to nearly half the entire revenue of the Federal Government-it will be seen that the matter is one of supreme national importance. The

question is one of alternatives, which must be taken into consideration whenever National Prohibition is seriously discussed. On whom then, could the added burden fall? Shall we quadruple the income tax and the tax on corporations? Shall we revive the stamp tax on checks and receipts, on bills-of-lading and all commercial documents; shall we tax railroad tickets, theatre tickets, bank deposits, life insurance policies, telegrams and telephone calls? Would it be feasible to tax all interstate transactions, and while we are amending the Constitution provide for a tax upon our exports? Whichever way one turns the problem suggests difficulties and complications that are almost insurmountable. Possibly the remedy might be found by a large reduction in the public service? For example, we spent fifty-one million dollars last year for rivers and harbors, and eighteen million dollars for the support of the agricultural department, while the expenditures for public health and for the administration of our territories and insular possessions is an item of some magnitude. If these Departments were abolished and the Federal Government restricted its operations to its legislative and judicial functions, we might still be able to pay for Pensions out of present revenues, even if the Army and Navy had to be abandoned. The issue is one which cannot be abated, if National Prohibition is anything more than an academic question, and the prohibitionists must face the responsibility for it, if they are honest with the people.

For nearly 60 years it has been the policy of our Government whenever it needed extra funds, to go to the brewer for the same, partly because of the facility with which an extra tax can be collected, and also apparently upon the theory that the brewer whose business is constantly threatened and therefore in public need of approval, would put up rather than risk public disapproval. To this attitude we reply: "We are a legitimate American industry, founded and developed on American enterprise, and as such we stand ready to do our full share to help the country that has helped us, and also to share in adversity with her, but-we are not willing to carry the other fellow's share also!"

BREWING SCHOLARSHIP.

The free seat in the United States Brewers' Academy (Anton

Schwartz, founder) for the term 1915-16, has been awarded to Mr. W. M. Ferguson, of Newark, New Jersey.

REPORT OF THE ADVISORY COMMITTEE

The members of this Association have kept up a continuous correspondence with the Advisory Committee in regard to their labels and we are constantly receiving inquiries as to the Pure Food Laws of the various States, and the laws relating to the amount of beer which may be shipped to individuals in "dry" territory. We are glad to be able to say that our members have shown. an earnest desire to conform to the spirit and intent of the Federal Food and Drug Act, and have accepted our suggestions with absolute good faith.

The Department of Agriculture has extended until January 1, 1916, the privilege of using labels and cartoons printed prior to May 11, 1914, which do not state the quantity of the contents in terms of the largest unit, and which indicate an honest attempt to comply with the provisions of the law.

"NEAR BEER"

We are advised by the Bureau of Chemistry that no maximum percentage of alcohol which is permissible under the Food and Drugs Act in a beverage sold as "non-alcoholic" or "free from al

cohol," has been fixed by that bureau. However, the bureau is willing to treat as negligible minute amounts of alcohol which are of occasional and not constant occurrence, and is not inclined to take the position that the word "beer" is properly applicable to a malt beverage which contains at most only traces of alcohol.

The Attorney-General of the State of Arizona has decided that a carload of "near beer" consigned to an Arizona firm would not be admitted. "The prohibition amendment expressly forbids the importation of brews of any kind," said the Attorney-General. "No brewery product can be admitted to this State, even if it contains no alcohol at all. Also the sale of products labeled 'hop ale,' 'Hop Cheer' and similar beverages which are manufactured in the State, must cease." The committee is advised that very satisfactory results are being obtained under the operation of the "near beer" law in the State of Louisiana.

STATE LEGISLATION

A recent act of the Alabama Legislature forbids liquor advertising upon any street or railroad car or any public place or resort nor may any advertisement contain a picture of a brewery or bottles, kegs, barrels, etc., represented as containing beer or any prohibited liquors. The law prevents newspapers and magazines that print liquor advertisements from coming into the State.

A new Colorado law requires packages containing liquor to be marked conspicuously, "This package contains intoxicating liquor."

A law has been enacted in Wisconsin providing for reasonable tolerances on barrels containing fermented liquors, the barrel must contain thirty-one gallons, such tolerances to be prescribed by the State Superintendent of Weights and Measures.

An amendment to the Yost Prohibition Law of West Virginia provides that no more than half a gallon of liquor can be brought into the State by one person, unless the quantity and quality are marked in large black letters on the package.

A new Michigan law requires an affidavit of the consignee giving his age, etc., for shipments into dry territory and another law prohibits reference to any deceased ex-president of the United States in advertisements.