82 
THE CHEMIST AND DRUGGIST OF AUSTRALASIA 
April 1, 1887. 
paid for a return ticket for its delegate. In South Australia, 
as was right with such a young society, the delegates seem to 
have borne most of their own expenses. Victoria, as host, 
bore the chief expense. New South Wales sent three dele- 
gates, and so increased its outlay. The following are the 
expenses : — 
£ 
s. 
a. 
New South Wales, 
75 
0 
0 
New Zealand Board 
30 
8 
6 
„ ,, Society .. 
30 
8 
G 
Queensland, 
South Australia 
10 
10 
0 
Tasmania, Hobart, 
Launceston, (return ticket) 
3 
5 
0 
Victoria, . , 
.. 191 
0 
0 
Total 
.. £340 
12 
0 
These are the public expenses ; what the cost was to the 
delegates will probably never be known. 
Certain executive proceedings were imposed by the Confer- 
ence, but it does not appear that these have been carried out, 
or if so, the delegates have not been informed. The resolu- 
tions passed by the Conference Avere to be forwarded to the 
Colonial Secretaries or other proper authorities in the respec- 
tive colonies. It is not shoAvn that this has been done. We 
indeed sent copies of our report to all thus indicated, but 
there should have been something more than this. 
It was also resolved that a regular interchange of examina- 
tion palmers snould be established. This has been done in 
part, though apparently not throughout the colonies. 
The expenditure on the Conference Avas at the least, £350 
What results have been obtained ? There has been a stirring 
of the pharmaceutical AA'aters. Who has been benefited ^ 
The Pharmaceutical Society of New South Wales has gone 
beyond the resolution of the Conference, and has established 
reciprocity of pharmaceutical certificates Avith all bodies Avhich 
undertake to recognise its own. It is said that this is a stul- 
tification of the Conference. Such it is, indeed, hut only as 
regards the letter, not the spirit of the resolutions. Its action 
Avould probably have been futile, but for the attention called 
to the matter hy the Conference. It is based on substantial 
equality of standard, to the disregard of external uniformity. 
A curious and totally unexpected argument in support of its 
action is found in the article on page 107, in which the 
examination papers of the different colonies are compared by 
an independent critic and are pronounced to be virtually 
identical in standard. That critic is a Victorian, a scientific 
man connected with the university, and probably as ignorant 
as it IS possible to be of the particular circumstances sur- 
rounding the present controversy. It i« generally considered 
that the only obstacle to Australasian Pharmaceutioal Re- 
ciprocity is the unwillingness of Victoria to abandon the strict 
letter of the law laid down first in her oavu regulations and 
then in the Conference resolutions. We appeal to all fair minded 
Victorians to consider if anything. beyrnid practical identity 
Of qualification is needed to foim a fair basis for reciprocity. 
THE PHARMACEUTICAL SOCIETY OF 
AUSTRALASIA. 
On page 101 Ave print the thirtieth annual report and 
balance-sheet of the Pharmaceutical Society of Australasia. 
They are documents Avhich Avill be read Avith gratification by 
all Victorian members. We are jileased to notice an allusion 
to the action of the Society in requesting the Medical Socie- 
ties of the colony to recognise the British Pharmacopceia in a 
formal manner, as this course Avas first suggested in our 
columns. The gratulatory remarks on the success of the 
Intercolonial Conference are fully warranted. Whether the- 
good that will result will take the form that was at first ex- 
pected is hy no means certain, but there can be no doubt 
about the ultimate advantage to the colonies. 
The balance-sheet calls for some remark, as in its present 
form it is rather confusing. 
It has been generally understood that the grant of £1000 
from the Government Avas for the maintenance of the College 
of Pharmacy. If this is the case, it AA'ould be more satis- 
factory if the accounts for the institution Avere separately 
kept. 
On analysis, Ave find the receipts — 
Government grant . . 
College Fees — 
Pharmaceutical students 
Medical . . 
Practical Chemistry 
Examimrtion fees 
£1000 0 0 ^ 
£126 0 
40 0 
13 13 
43 1 
222 14 0 
£1222 14 0 
We presume the salaries of 'director and assistant, mes- 
senger and caretaker, are all to be debited to the College. 
Also the bulk of printing, (fcc., gas and AA'ater, postage and ex- 
change. 
These are as folloAA’s : — 
Salaries, director and assistant 
£581 
3 6 
Messenger and caretaker . . 
70 
12 0 
651 
15 
6- 
College and Museum mainten- 
ance 
100 
11 
0 
Examiners’ fees . . 
46 
4 
0 
Printing, advertising, Ax. . . 
67 
0 
1 
Postage, exchange, Ac. 
17 
6 
5- 
882 
17 
O' 
Balance 
339 
17 
0 
£1222 14 0 
To this might possibly he added the expense of photograxihs 
of the College for the London Exhibition £36 7s. If these 
items are treated separately, the balance-sheet of the Society 
shoAvs a small balance on the AATong side ; but Avhen the ex- i 
penses of the Conference £191 7s. 6d, and photographs of the ! 
College for the Colonial and Indian Exhibition £36 7s. are ! 
deducted, the balance is much to the good. The expenses re- 
ferred to Avill probably not be grudged by any member of the- 
Society. 
The statement of assets over liabilities though open to 
criticism is matter for congratulation to the Society. The I 
item “ Balance on current accounts Auntralanian Journal of - 
Pharmacif £661 11s. 8d.” is clearly in the AATong place. If it ’ 
means book debts it should be in the balance-sheet as a re- 
ceipt ; if it means unexecuted orders it is as much a liability 
as an asset. The A-aluation of the An^tmlaPian Journal of 
Pharniactf at £2000 Avould demand criticism if the statement 
formed part of a prospectus inviting the subscrifition of shares 
by the public ; but as it is to some extent a private document 
Ave need not refer to it further. 
A Avord of explanation of the hieroglyphics, E. and O.E., 
at the bottom of the balance-sheet, may be Avelcome to s®me of 
our readers. They mean “Errors and Omissions Excepted,” ' 
though some irreverent beings say they are ‘ expected.’ These ' 
letters are A’ery proper at the foot of an invoice, but are out of ' 
place on a balance-sheet. , 
A statement Avas read at the annual meeting of the society ' 
shoAA'ing the increase in the membership and income since 
1876, the period Avhen the Pharmacy Act became laAv, and : 
Mr. Harry ^ ShillinglaAv became honorary secretary. ’ We 
repeat the figures, as they should be a stimulus to all other 
societies. Secretaries like Mr. Shillinglaw, hoAvever are • 
not common. ’ 
