A very important phase of the tax question to be considered here (owing to its being the source of almost the entire income of the United States Government) is what is known as “indirect” taxation, or the tax on commodities, processes, etc. This is more easily collected than a direct tax, because the consumer hardly realizes that he is being taxed when paying for articles which he may use his own discretion about purchasing; but it bears most heavily upon the poor, as only articles in general use will yield the necessary revenue. For instance, the tariff on imports, for the fiscal year ending 1905, produced more than $260,000,000. This enormous amount was, of course, paid at the custom house by the importer of the goods, but it was then added to the cost of the goods and finally paid by the consumer. This tax is great or small, depending entirely upon the necessities or desires of the people. The higher the social and economic development of a people, the greater will be the burden of this tariff tax; as what were once considered luxuries eventually become necessaries of life, and a larger proportion of income is consequently expended for food, wearing apparel, household goods, etc. Under such circumstances, a man who is in receipt of a fair-sized income (even though possessing little or no taxable property), if he buys freely for the wants of himself and his family, may contribute more toward the support of the Government than his wealthy landlord, who buys sparingly, swears off his personal taxes, and collects his real estate taxes from his tenants. The internal revenue tax on spirits, fermented liquors and tobacco produced in 1905 about $230,000,000, which, while also paid primarily by the manufacturer or distiller, is then added to the cost of production and included in the selling price, which is paid, of course, by the consumer. Not only the man who smokes or drinks, but everyone who uses spirits in the manufactures or arts, in patent medicines or drugstore prescriptions (many of which contain large quantities of liquor), is contributing a share of this tax. Oleomargarine produced during the same period over $600,000, and playing cards about $425,000. Another very important source of income, levied in times of emergency, as during the war with Spain, is the stamp tax, which produces millions of dollars. The man with a small bank account pays as much for a stamp when issuing a check for one dollar, as does the man who issues a check for $100,000 or more; and each pays the same when purchasing an article of manufacture which is sold under a stamp.