1.  Does the government need additional revenue?

  2.  Admitting that additional revenue is needed, is a graduated income
  tax the best way of securing the money?

  3.  Could a graduated income tax be successfully collected?

Here again if 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 reason that you put down.  As you think and read you will determine many reasons for the truth or falsity of the proposition.  Gradually you will see that a great many of them are not so important as others