Mr. DAVIS. I offer an amendment on page 197, in section [35] 33, line 7, after the word “ gallon” to insert “ until the 1st day of November, 1866, and after that date $1 50 on each gallon until the list day of April, 1867, and after that date one dollar on each gallon.” This is simply a proposition to reduce the rate of tax upon whisky ultimately to one dollar a gallon. The amendment proposes, that the reduction shall not commence until the lat day of November next, and then $1 60 on each gallon shall be paid until the 1st day ofAni il following, and after the 1st day of April next year, that the rate of tax upon whisky shall be one dollar pergallon. I am induced to offer this amendment from several considerations. I believe, in the 1st place, it will yield more revenue. In the next place it will reduce a very large amount of temptation that there is in the country for illegitimate distillation of spirits and for the commission of fraud upon the public revenue and of perjury. I believe, from the slight information I have upon the subject, that there are now 1000s of persons all over the U.S. engaged in istilling s iirits in fraud of the revenue, clandestinely an illegitimately. I believe that they are encouraged and rewarded to do so by the high rate of tax upon the distillation of whisky and other spirits. It is a principle that taxes may become so high as to destroy revenue, too high to produce the largest amount of, revenue; and I believe that that is the state of the present tax upon whisky. My own opinion is that it is too ingh to produce the largest amount of revenue. Any evasion of the law by spurious distillation is accompanied by more or less of crime and of deine ralization. I‘think the reduction of the rate of taxation as I have proposed would have a tendency to remove very much of the temptation to fraud, erjury, and crime that is certainly stimulated under the present high tax upon whisky, and I think it would be a measurenot only of political economy but of morality also to reduce the rate of tax upon whisky as I have proosed.