Cbe Journal of Pbarmacology- 



A Monthly Journal Devoted to the Advances Made in the Various Departments of 



Materia Medica, Pharmacy and Chemistry. 



Vol,. VII. OCTOBER, 1900. No. lo. 



SUBSCRIPTION PRICE, INCLUDING POSTAGE: 

 Per Annum = = - $1.00. — Single Copies = . .. 15 Cents 



Subscriptions and Business Communications should be sent to The Journal of Phar- 

 macology, 41 North Queen Street, Lancaster, Pa., or to the Business Manager, Charles 

 S. Erb, 121 Amsterdam Avenue, New York City. 



Original Contributions, Exchanges, Books for Review and Editorial Communications: 

 Address HARRY B. FERGUSON, Phar.D., 115 West 68th Street, New York City. 



Edited by HARRY B. FERGUSON. Phar.D.. 



with the collaboration of 



Chas Rice, Ph.D. H. H. Rusby, M D. V. Coblentz, Ph.D Geo. A. Ferguson, Ph. B. 



Geo. C.' Diekman, M D. John Oehler, Ph.G. Smith Ely Jelliffe, M.D., Ph D. 



Small ehecks Not Good. 



Not everybody is aware that it is a criminal oflfense to circulate as money 

 checks for a less sum than $i. The attention of internal revenue officers 

 is called to this fact by a circular from Robert Williams, Jr., acting United 

 States commissioner of internal revenue, which has been received at the 

 district office. The information is given in the form of a letter as follows : 



" In a letter addressed to his office on the 13th inst., by Mr. C. S. Gray- 

 son of Luray, Page County, Va., he incloses an ordinary bank check, duly 

 stamped, and inquires whether or not it is against the internal revenue 

 law to use checks like the inclosed in business. He has to-day been re- 

 ferred to you. 



" If, as is probably the case the use of checks of this kind which he has 

 in view is that of circulation in lieu of money, you will call his attention 

 to the fact that tax is imposed upon such circulation by section 3408 re- 

 vised statutes, and that section 3853, revised statutes, makes it a criminal 

 offense to issue checks for a less sum than $1, intended to circulate as 

 money or to be received or used in lieu of lawful money of the United 

 States." 



