Evening journal., 1918-07-25

Months OF consideration and pains.
taking inquiry will be required for lust
assessment Of the merits OF the new
revenue program offered by Secretary
McAdoo, providing for the laying of
| heavy taxes upon a long list of articles
! designated as "luxurles." Some of the
! suggestions, no doubt, Will be trans
| lated into provisions of the revenue
measure, but It is safe to predict tha,
most OF them VIII be modified and that
some VIII be rejected as manifestly I'M
sound and vicious.
Any plan for raising in this manner
the vast revenues needed would be
likely to create some discomfort, for
the American people prefer 10 pay the
costs Of government by means OF taxa
ton not so plainly and mlnutely spe-
Gifted; but this proposal has features
which will be instantly condemned. No,
all OF them, however, are 10 be charged
10 the secretary OF the treasury. He
is seeking means Of raising revenue.
and naturally takes into account the
convictions and prejudices OF the mem
bers OF the ways and means committee.
which has a strong representation Of
southern Democrats.
Mr. McAdoO's list OF 'luxuries" is a
formidable one, and endless discussion
might be raised over the Justice Of put
ting that label upon such articles as
hats that retail for more than s4. shoes
selling above s., and hosiery for which
the consumer pays more than 35 cents,
10 say nothing OF table linen. china,
furniture, brushes and combs. There is,
however, one proposition so. plainly un-
scientific and Injurious that 10 should
receive no consideration. This is the
demand for a special tax Of 10 cents
a gallon on all gasoline production
the most useful agency Of power known
10 man.
In physical science, force and life are
almost interchangeable terms. Life in
It's multifarious forms Is but a mani
festatlOn OF force. In our complex civ
ilizaton one OF the measures Of prog
ress is the extent and efficiency OF the
use Of power. In this very world con-
flict the outcome, when the factors are
reduced TO their last essentials, will de-
pend upon which side possesses the
greatest power and can apply IL for the
longer period; for power is the basic
element In the production of food and
every kind Of war material.
Gasoline comes nearer to being an
actual, tangible, comfortable force than
any other product wrested from the
storehouse OF nature by the genius OF
man. It Is the most compact the most
mobile, the most adaptable known
source Of energy for the production Of
the equivalent Of horsepower and man
power. During the last century many
marvels Of invention have multiplied
the possibilities Of human life, and no
mind can measure the impetus given to
civilization by the development OF such
agencies as steam and electricity. the
telegraph, the telephone and the wire
less. But history will recognize what
many of'us do not-that the internal
combustion engine, Of which the prln-
cipal form Is the gasoline motor, stands
forth as the most potential achievement
OF invention in this age.
Gasoline, a substance so commonplace
that the very air is made to reek from
its use. Is the supreme wizard Of pres
ent-day life. It reduces distance, link
ing city 10 city and town TO country.
10 moves armies. 10 carries more pas
sengers than the railroads. It trans
ports a commerce that few years ago
would have broken down the facilities
OF the nation. 10 drives great indus
tries OF agriculture and manufacture. It
Is subllmated force. Seemingly Inert,
it is actually liquiled power, giving
a mighty meohanlsms on land, on water
In the clouds. The driver Of a gas en-
glne, IN motorcar, tractor or airplane,
has the strength OF from 10 to 400 horse
power I'm the crook of his finger.
IT Is upon this vital, unequaled agency
OF human progress and existence that
Secretary McAdoo would lay a heavy
burden OF taxation, in order TO raise
revenue-a practical idea In that respect, |
for gasoline Is so necessary that the tax
returns would be tremendous. not less !
than S300000,000 a year. But the pro- !
posal is vicious because lt defles one oi |
the primary laws Of economies. II |
would result in lessening the use and !
decreasing the production, at a time !
when the fate Of the country and OF |
civilization depends upon increased pro |
ductiOn Of all essential materials.
The tax is not urged as a means Of
saving gasoline. As a fact, there is no
present shortage and no threat Of Sc
rious deficiency In the future. The 1917
production Of 2,73O,OO0,OO0 gallons will
be far exceeded this year, for there was
an Increase Of 100000 gallons during
the FIRST three months. "Present stocks
OF gasoline" said the fuel administra-
tion a week ago today, "are now am
pie TO supply the war demand and TO
allow the normal rational consumption
In this country to continue" Not only
has the production OF crude oil been
vastly increased in recent years, but
the percentage Of gasoline made from