98 
INLAND REVENUE AND MERCHANT SHIPPING ACTS. 
In the work of mental culture, in the acquirement of manual dexterity, and 
in the application of means to an end, the beneficial influence of association is 
undoubted. Men of kindred pursuits confer together with a view to the ac¬ 
quirement of their common objects; they stimulate each other to increased 
activity, and excite honourable emulation in the attainment of results. It is 
thus that knowledge is developed, and art and science are advanced. There is 
a constant striving for eminence ; and talent and industry obtain their rewards 
in the credit accorded to those who excel in the contest for distinction among 
men capable of forming a just estimate of excellence. 
If trade interests depend, as they often do, upon the extension of knowledge 
or the cultivation of art, the association of men engaged in these pursuits may 
be made highly conducive to their advancement; but it must never be forgotten, 
that the primary object of such associations should be to elevate the position 
and extend the usefulness of those who come under their influence. By 
such means the association we represent has accomplished the purpose for 
which it was organized ; and whilst it has certainly improved the condition of 
those immediately interested in its operations, it has effected a great public 
good by supplying a want that was generally felt and expressed. 
A Society such as that *to the interests of which this Journal is devoted 
has an important mission to fulfil, the accomplishment of which requires the 
co-operation of the best and most advanced members of the associated body, 
for without this there would be danger of a dwarfing instead of an elevating 
influence being exerted. For a quarter of a century the Pharmaceutical So¬ 
ciety has exerted a most beneficial influence on those engaged in the practice of 
pharmacy in this country. It has consisted of an association comprising the 
most eminent members of the pharmaceutical body, who by example and influ¬ 
ence have promoted harmonious feeling among those engaged in similar occupa¬ 
tions, and have raised among them a desire to excel in the knowledge and 
practice of their profession. The standard of proficiency held up by this 
association, and the qualifications required by those who attained to the highest 
distinction and exercised the greatest influence in its proceedings, have been 
such as to satisfy the most zealous advocates of progressive advancement, and 
to present to the rising and improving generation the means of satisfying their 
laudable ambition. It is to be hoped that the Society will long continue to 
occupy the important and responsible position it has hitherto held, and that its 
tendency will ever be that of elevating rather than dwarfing the standard of 
proficiency among those engaged in the practice of pharmacy. 
INLAND EEVENUE AND MEPcCHANT SHIPPING AMEND¬ 
MENT ACTS. 
Among the latest Acts passed in the Session of Parliament just ended, two 
may be of some importance to our readers—the Inland Bevenue Amendment 
Act, to which we alluded last month, and the Act to amend the Merchant 
Shipping Act of 1854. 
By the former, the sum payable for a licence to retail methylated spirit, in 
quantities not exceeding one gallon, is reduced from two guineas to ten shillings. 
It will answer the purpose of most chemists to take out a licence at the new 
price; for, beyond adding a legitimate article of commerce to their stores, it will 
relieve them frequently from the unpleasantness of refusing to sell spirit of 
wine to their customers for use in lamps, varnishes, etc. The time has not yet 
arrived when the Board of Inland Revenue can recommend to Government the 
