1. The first and most tangible item to be put on the credit side is taxation. In the year 1911-12, the amount paid by tobacco users towards the support of the government was as follows:
| Internal revenue tax | $70,590,151 |
| Customs duties | 25,572,000 |
| —————— | |
| $96,162,151 |
We may estimate the figures for 1912-13 as about $105,000,000. Thus it is clear that the tobacco habit is a means by which the government is able to secure a large contribution, albeit an involuntary one, from the users.
2. The typical and commonly recognized advantage of tobacco is in the satisfaction of a certain craving and the production of a certain enjoyment which may be briefly designated by the medical term euphoria. This gratification is apparently not an entirely simple sensation, if we may credit the testimony of smokers, nor is it uniform in all persons. Some claim that tobacco quiets the nerves and therefore makes them more peaceably inclined, more ready to effect compromises in a dispute, and altogether more sociable. Others on the other hand, claim that it stimulates the mind and enables them to do better intellectual work.
In all cases the effect is personal, not social, and the evidence with regard to it is entirely subjective. Thus the claim that tobacco stimulates a person's brain, rests upon his own testimony. There is no reason to believe that the effect of nicotine on literary output can be detected by others, and the many cases in which smokers have deliberately given up the habit and yet continued to do their brain work with no diminution of effectiveness, create a strong presumption against attaching much weight to the subjective testimony on the subject. Equally indefinite and even less susceptible of objective measurement is the feeling of gratification or enjoyment which comes from the taste of the weed, and the narcotic effect of the nicotine. There is reason to suspect, however, that its comforting effects are often exaggerated. In such a case we shall avoid a prejudiced opinion, if we take the testimony of those whose interests favor the use of tobacco. The following statement occurs in an advertisement distributed by a tobacco company: "How have your cigars tasted for the last two weeks? Haven't you a mouthful of crumbled cigar now? Do you like a cigar that tasted like a dried cornstalk? Do you enjoy having a cankered tongue and a tender throat?" "You are smoking cigars, aren't you? Your throat tickles, your head is 'swimmy' in the morning, you have to steady your hand to sign a check, your stenographer hates you and your wife breathes a sigh of relief when you leave in the morning." This is not from the tract of an anti-tobacco society, but reflects unconsciously the opinion of the sellers of a certain brand of Havana cigars regarding the effects produced by other brands, in other words, by those which are in most common use by persons who cannot afford the more expensive grades. Indeed, it seems very probable that in many cases smoking is done, not because of the real enjoyment which comes from the practice, but because it has become a habit which the nicotinist cannot break himself of.
These facts point to the conclusion that while a part of what tobacco users spend is contributed by them towards the support of the government, and therefore should be credited to their account, the only clear and definite advantage is their euphoria, the purely subjective feeling of satisfaction which is indefinite and vague, and which there is reason to think is often exaggerated.
Our balance sheet, based upon this discussion might thus be formulated as follows:
Madam Nicotine in acct. with the People of the United States
Dr.