Heavy taxes on luxuries were anticipated but until these taxes were considered it was hardly realized how much of the consumption in America was concerned with articles that could be considered luxuries; for example, the country imported $6,000,000 worth of foreign cigarette papers. Pictures, statuary and other works of art were brought into the country to the extent of $17,000,000. Over $2,000,000 worth of ivory was imported every year; over $2,000,000 worth of mother-of-pearl and more than $2,500,000 worth of bulbs and roots. Higher taxes were urged by the financial experts, so we see a writer in _Financial America_ emphasizing the connection between the importation of luxuries and the need of shipping: "America can not spare ships to bring costly garments and furnishings thousands of miles across the sea. For the war period these articles can be replaced at home with materials that cost less labor and less money. The money spent for domestic goods remains in America and maintains our working population and our business and banking resources. "We lack a sufficient market for our cotton crop, owing to the lack of ships. Americans should wear more cotton. The money spent upon it maintains the Southern planter and his family. Modern processes give it the appearance of silk. It serves very well as carpets, curtains, hangings, and furniture coverings. It should answer present needs for such fabrics. A heavier tax on imports of these goods is indicated as a means of revenue and war economy. "Imported wearing apparel of silk pays 60 percent. duty and of wool 44 cents a pound and 60 percent. _ad valorem_. There is a graduated rate on dress goods of these materials. Despite the tax, America spent more on imported manufactures of silk in 1917 than ever, the total being nearly $40,000,000. The same was true of woolen goods, amounting to $23,000,000. "Our imports of woolen carpets and rugs, most of them brought half way round the world from oriental lands, were also larger. They cost us $3,740,000, though America is a large producer of carpets and rugs, fine as well as coarse. These imports paid ten cents a square foot and 40 percent. _ad valorem._ Evidently, it was not enough. "We also spent $53,000,000 for imported cotton manufactures, including cloth, laces, curtains, handkerchiefs, veils, and wearing apparel, though America is the world's chief producer of cotton. A higher tariff is indicated as a tax on those who insist on the foreign product. TAXES ON TOBACCO