The strongest alcohol of commerce in the United States is usually 95 per cent. alcohol, and the price varies from $2.30 to $2.50 per gallon, showing that the greater part of the cost is due to the revenue levied by the government. The greater part of the 60,000,000 gallons of alcohol consumed in the United States is used in the manufacture of whiskey and other beverages. The revenue tax prevents the use of alcohol to any great extent in the industries of the country. The bill passed by Congress in 1906, designed to promote the use of untaxed alcohol in the arts and as fuel, took effect January 1, 1907. The first effect of free alcohol would, it was said, supplant the 12,000,000 gallons of wood alcohol which are used in the manufacture of paint, varnishes, shellacs, and other purposes. Another use that is expected of de-natured alcohol is in the manufacture of certain products, such as dyestuffs and chemicals, which can not now be manufactured commercially in this country because of the high cost of alcohol, and which are imported largely from Europe. A very rapid development of the industry of manufacturing chemicals as a result of free alcohol is looked for. In the production of alcohol there is always formed as a by-product a certain amount of fusel oil, which is very useful in manufacturing lacquers which are used on metallic substances, fine hardware, gas fixtures, and similar articles. The industries manufacturing these wares will undoubtedly receive a great stimulus as a result of cheaper fusel oil caused by the increased production of alcohol.