THE MEDICINE STAMP AND LICENCE ACTS. 
301 
The three things contemplated are :— 
“ First, Drugs, etc. entire. 
“Secondly, Preparations and compounds of those of legitimate character; 
and, 
“Thirdly, Such of the latter as are of spurious or empirical character. 
“ Of the four classes of persons contemplated by the Acts, the first class are 
exempted from all the restraining and disabling provisions, whether by clause 
or schedule, except that of the impost of duties on the third sort of things, which 
are the subject-matter of the statutes, if sold by them. 
“The second class of persons contemplated are rendered capable of vending 
the first class of things without payment of other duty than that imposed on 
the necessary licence ; and are authorized to sell the second sort of things, on 
payment by them beforehand, of the duties imposed on their sale by the law; and 
also to sell the third sort of things received from the owners or compounders, 
when stamped, as having paid the duty. 
“ The third class of persons consists of all original venders , makers, or proprie¬ 
tors of patent medicines (as they are termed), and empirical nostrums, whether 
patent or not; in other words, proprietors, makers, and first venders of the third 
sort of things above enumerated. 
“ Thus the statutes on this subject have made a clear distinction between 
persons qualified by education and persons authorized by licence to sell medi¬ 
cines. Those sold by the former are not subjected to duty, those sold by the 
latter are: hence the medicines sold by a surgeon, apothecary, chemist, or drug¬ 
gist are not chargeable with duties, which, when sold by a licensed vender of me¬ 
dicines, would be so chargeable. This was the great and main object of all 
the medicine stamp acts, and is the law made by those statutes. 
“ They have also created a similar distinction between medicines made and sold 
as nostrums and such as are not. Such preparations as are so made and sold are 
subjected to duty, whilst the same compounds sold in the regular course of trade 
are not. The same preparation may be a nostrum in the hands of one person, 
which may not be such in those of another. Thus, lozenges or pills, etc. made 
and sold in an open manner, after the common course of trade, may not be 
liable to duty ; but when made as matter of mystery, and sold originally, or at 
first, with a catalogue of virtues ascribed to it in particular complaints, it be¬ 
comes so liable, and must bear a stamp. 
“It would appear from this statement, which we believe to be perfectly cor¬ 
rect, that grocers, oilmen, hucksters, and other unqualified persons, cannot 
legally sell medicines either simple or compounded without taking out a licence, 
and cannot sell compounded medicines, such as tinctures, pills, etc., without 
attaching a stamp to each article.” 
This fully clears up and explains what previously appeared to be an incon¬ 
sistency in the two communications to which we have referred from the Board 
of Inland Revenue. The first, addressed to the President of the Phar- ' 
maceutical Society represents the law as affecting chemists and druggists, while 
the second, addressed to Mr. Waters, represents the law as affecting those who 
are not privileged to sell medicines without a licence. 
