f the debaters favoring a graduated income could show that
the government does need the money, that the proposed tax is the best
way to get it, and that such a tax would work in practice, they would
make the audience believe their proposition. If the speakers on the
negative side could show that the income of the federal government is
sufficient, that, even if additional revenue is needed, this is a poor
way to obtain it, or that this plan, though good in theory, is
impracticable, they would have a good case. Thus in every question
that is two-sided enough to be a good question for debate, there are
certain fundamental issues upon which the disagreement between the
affirmative and the negative can be shown to rest. When either side
has answered "Yes" or "No" to these issues and has given reasons for
its answer that will find acceptance in the minds of the audience and
of the judges, it has won the debate. It is easy, then, to see why
"determining the issues," and showing the audience what these issues
are, is the second step in successful debating.

Although there is no fixed rule or touchstone by which an issue can
immediately be determined, there are several rules which will aid in
finding them.

1. In all your thinking and reading upon the question, constantly try
to decide: (1) What will the other side admit? (2) Is there anything
that I am thinking of in connection with this question that is not
essential to it?

2. Do not try to make a final determination of the issues until you
are sure you understand the question.

3. Be always ready to change your issues when you see that they are
not fundamental.

With these general rules in mind, think the question over carefully.
This process of determing the issues can, and should, go on at the
same time as the process of learning what the question means. One
helps the other. Having decided what will be the issues of the debate,
set those issues down under appropriate heads; such as, "Is
desirable," "Is needed," "Would work well," etc. Whenever you think of
a reason why a thing is not needed, would not work, etc., put that
down in a similar way. Now read more carefully (see "Reading
References," Appendix I) on both sides of the question, and, whenever
you find a reason for or against the proposition, set it down as
above. The best method of doing this is to have a small pack of plain
cards, perhaps two and one-half by four inches. Use one for each
rea