Page:The New International Encyclopædia 1st ed. v. 10.djvu/789

INTERMEDIATE STATE. iii. 19, 20; iv. G). While the Gnostic reaction eliminated the notion of a sudden conflagration of the world, it empliasizcd the impurity of mat- ter and the gradual purgation of tlie soul, and thus paved the way for a general acceptance of the doctrine as found in the Alexandrian fathers. Consult: Coleridge, Prisoners of the King (Lon- don, 1878) ; .Jungmann, Dc Xorissimis (Regens- burg, 1871) ; Bautz, Das Ferjfeuer (Mainz, 1883) ; and see Hades; Heaven; Hell: Immortality; .JlDGMENT, Fi.VAL; RE-SUKRECTIOX ; IxdULGEXCES ; Pkobatiox After Death. INTEKMEZZO, In'ter-med'z6 (It., interlude). In larger instrumental works, a short movement in slow tempo in.serted between two main move- - ments. It generally takes the place of the slow movement if the composer does not wish to write a full andante or adagio, as in Beethoven's Sonata op. 53. In Schumann's Concerto in A minor the intermezzo is sufficiently extended to be considered the legitimate slow movement of the work. Sometimes an entirely separate and in- dependent composition bears the title intermezzo. In the old suite any extra movements added to the four ooligatory ones (allemande. courante, larabande, gigue), and always inserted between the third and fourth are called intermezzi. The intermezzos originally were short musical inter- ludes or entr'actes which it was customary in Italy to perform between the acts of a tragedy. When the opera seria begin to flourish in the seventeenth century, intermezzos treating some mythological subject were performed between the acts. Originally the different intermezzos had no connection one with the other. But gradu- ally the intermezzo became a secondary plot. For the sake of variety it always treated a comic subject, so that a performance of an opera seria consistec" alternately of a serious act of the opera itselt and a comic act of the in- termezzo. The next step was the emancipation of the intermezzo into a separate art form, the opera biiffa. Its place in the opera seria was then taken by the ballet ( q.v. ) . The intermezzos in the spoken drama of to-day are purely instrumental. Two famous examples of intermezzos written for dramas are the music to Goethe's Egmont by Beethoven, and the music to Shakespeare's Midsummer Sight's Dream by Mendelssohn. INTERMITTENT FEVER. A form of fever in which the rise of temperature above the nor- mal (08.4° F.) is not constant, but in which there is a defervescence, or fall of temperature to the normal point, at internals, to be followed by successive rise to an abnormal point. The interval or intermission may be a few hours long (as in the double quotidian type of malarial fever), or it may be two days long (as in the quartan type of malarial fever). The intermit- tent form of fever occurs in abscess of the liver, in chronic obstruction of bile-passages by gall- stones, in Hodgkin's disease, in pyaemia, in pye- litis, in septiciemia, in secondary syphilis, in tuberculosis, and in some forms of malarial fever. The term, however, has been principally and popularly used to denote the ordinary tertian type of malarial fever, as a synonym of 'chills and fever,' and replacing the old term 'ague.' See Malaria. INTERNAL REVENUE SYSTEM. The revenue derived by the United States Government 701 INTERNAL REVENUE SYSTEM. from taxation other than that of imports is com- monly designated as internal revenue. In its widest sense the term includes the direct taxes levied in accordance with the constitutional rule of apportionment according to population, in 1708, during the War of 1812, and in 1801. But as tlie coastitutional rule noted differentiates such direct taxes widely from all other forms of in- ternal taxation, we may properly exclude them from the discussion of the internal revenue. Internal ta.xation did not acquire a permanent place in our fiscal system until 18G2. though the nation had. in 1794. 1800. and 1813 17, gained some experience in this form of taxation. This earlier experience was not without value to the financiers of the Civil War, and may be briefly examined here. Soon after the inception of the national govern- ment, the revenues proved to l)e inadequate. The fiscal policy of Hamilton had not sought to evade the responsibilities which the creation of a na- tional government imposed, and the burden of Slate debts created in the common struggle for independence was assumed by the nation. The debt charges assumed in this manner were con- siderable, and the customs revenues insuflicient to discharge them. As early as March, 1790. the Secretary of the Treasury proposed that excise taxes be laid upon snuff and tobacco, carriages, sales at auction, stamps, and on wines and dis- tilled spirits. Alcoholic beverages were subjected to a moderate tax by an act of ilarch 3, 1791. Liquors produced from foreign materials were taxed at rates ranging from 11 to 30 cents a gallon, and those produced from domestic mate- rials at rates ranging from 9 to 25 cents. The act was very unpopular, and gave rise to much opposition, which interfered greatly with its operation, increasing the costs of collection and diminishing the returns. Xowhere was this op- position stronger than in western Pennsylva- nia, where, in 1794, a disi)lay of military "force was necessary to put down the uprising known as the Wliisky Insurrection (q.v.). Despite the falling off in receipts, due to this opposi- tion, the revenues could not be dispensed with, and further taxation became imperative. In June. 1794. carriages, sales at auction, snuflf, sugar, and tobacco were made ta.xable, and licenses were required for the sale of wines and liquors. Taxes on legal instnunents were im- posed in 1797. These measures were enacted in the face of vigorous opposition. As to the car- riage tax in particular, the constitutional objec- tion was raised that it was a direct tax and not levied in the manner prescribed, and when this failed to impress Congress, the matter was car- ried to the courts. "The Supreme Court of the United States, in Hylton is. the United States, upheld the act, and in effect declared that land and capitation taxes were the only direct taxes in the constitutional sense. The opposition to this form of taxation was due to the fear that thereby the Federal Government would gain increased power, and we may well surmise that Hamilton's advocacy of these measures was in part influenced by the desire to assert as soon as possible all the power which he believed to reside constitutionally in the Federal Government. With the rise of the Democratic Party to power in 1801 all forms of internal taxation were aban- doned. Party principles were opposed to them, and the treasury did not need them. Revenues