Nothing appeals to my own heart so much as the anxiety shown by those publicists regarding my taxation. They feel so much for me, and are afraid that I shall require to pay more of an income-tax if I do not vote No Change. This care for my personal interests touches me profoundly; and the desire that the nation should drink itself into financial prosperity must affect every patriot's heart. But, again, Scotsmen can think. And no sooner do we exercise our minds than we see how fallacious all this is--and how ungrounded our fears. The greatest loss the nation sustains is the revenue from alcohol. What are the losses that are entailed by that revenue? Against it must be put the pauperism that the State has to support, and which is mainly caused by alcohol; the cost of police and judges and prisons that are mainly required because of alcohol; the loss to the State of the lives wasted and ruined by alcohol. Strike a balance--and there is no gain to the State from the revenues of alcohol. The greatest loss the State sustains is the revenue it derives from the misery and degradation of its citizens. No State can grow rich by exploiting the misery and the vice of its own people. Were the money now wasted in this non-productive trade devoted to industry, the resultant product would pay the State over and over again for any loss from the sacrifice of alcohol. Already this is being proved in the United States. In the State of Massachusetts an increase in the taxation of theatres, soft drinks, candy, and transport not only made up for the loss from the taxes on alcohol, but realised an increase of over 500,000 dollars in the first dry year! There in America the breweries and distilleries are being converted into jam factories, boot factories, and where formerly 250 men were employed they now employ 1500 men! One such factory bears the placard:-- 'Once we made booze, Now we make shoes.' The revenue that comes from prosperity enriches a nation; the revenue that comes from its degradation impoverishes. When we are freed from the waste and ruin wrought by alcohol--then our national revenue will flourish as never before. In a prosperous land the revenue will look after itself. Those who are so anxious lest we be overtaxed are trying to inspire us with groundless fears. V