IS CHLORODYNE SUBJECT TO A MEDICINE STAMP P 
579 
On tlie 25th March, I received the following communication :— 
44 Inland Revenue Office, Somerset House, London, W. C., 
“ 24 tli March, 1866. 
44 Sir,—The Board of Inland Revenue have had forwarded to them a printed 
bill or notice, issued by you, in which it is stated that you have received an in¬ 
timation from this office, to the effect that Barling’s Chlorodyne is not liable to 
Patent Medicine Stamp Duty. 
“ If you will refer to the letter to which you refer, you will find that it merely 
states that the use of such a label as was affixed to the bottles transmitted by 
you, would not constitute such a liability. 
“The Board apprehend that this label does not describe the preparation as 
Barling’s Chlorodyne, which implies an exclusive right to the making of the 
preparation, which would render it liable to the Medicine Stamp Duty, as you 
will perceive on reference to the enclosed printed extract from the Act. 
“It.will be necessary therefore that the Medicine Stamp be affixed to the 
bottles containing Barling’s Chlorodyne, and that the paragraph referred to in 
your printed notice be discontinued. 
“ I am, Sir, your obedient servant, 
“ T. Sargent.” 
I replied to this, that I could not see that my chlorodyne at all came within 
the Act, as I was careful not to state anything for which it was beneficial; and 
stating that I thought they had exceeded their powers in attempting to make 
chlorodyne used for dispensing purposes liable at all. 
To which they replied ■ 
“ Inland Revenue, Somerset House, 
“ Adh April, 1866. 
44 Sir,—The Board of Inland Revenue have had before them your letter of the 
26th ultimo, in reply to their communication to you of the 24th, pointing out 
the liability to Stamp Duty of the preparation sold by you under the title ‘ Bar¬ 
ling’s Chlorodyne.’ 
“ In reply, I am directed to transmit to you an extract from the Act relating 
to Patent Medicines, and to observe that their reply, dated 7th February, was 
given on the statement then furnished by you to them ; but the Board have sinco 
received further particulars in regard to your preparation of chlorodyne, and 
they are clearly of opinion that that preparation is liable to Stamp Duty. Unless, 
therefore, the article be issued in future stamped as a Patent Medicine, you will 
be liable to prosecution for the penalty imposed by law. 
“ I am, Sir, your obedient servant, 
“ T. Sargent.” 
To which I replied:— 
“ April 6, 1866. 
“ Gentlemen,—I am in receipt of yours of the 4th inst., and still cannot see 
that my chlorodyne is liable to the Medicine Stamp Duty. You must be aware 
that the name 4 chlorodyne ’ has been decided to be one in which no one has a 
property ; and I not only do not identify mine with Brown’s, but calling it my 
own, I distinctly profess that it is not the article advertised under his name. I 
have then clearly as much right to call a thing 4 Chlorodyne ’ as 4 Essence of 
Peppermint,’ and I do not feel at all inclined to debar myself of such right, and 
so long as I do not identify it or say what it is good for, I do not see that your 
prosecution will be very hurtful; indeed, a little unjust prosecution would tend 
to give my article notoriety. 
44 1 am, yours obediently, 
“Thomas Barling. 
“ To the Board of Inland Revenue.” 
