20 
WHOLE-MEAL BKEAD. 
Inland Revenue, asking them if they were really liable. I send you the two 
labels—Barling’s Essence of Peppermint and Barling’s Cod-Liver Oil. In a 
few days I received a reply corroborating your view, and stating that they were 
both liable. 
I immediately wrote to them again, enclosing one of Dr. De Jongh’s labels for 
cod-liver oil, which is sold unstamped, and asking them to point out the particular 
difference, between the two labels. 
They replied as follows:— 
‘‘‘‘ Inland Revenue Office, Somerset House, London, 
“ 18t/i May, 1866. 
“ Sir,—1 have laid before the Board of Inland Revenue your letter of the 8th inst., 
in further reference to the liability to medicine stamp duty of Cod-Liver Oil as sold by 
you, with the label of which you have transmitted a specimen. 
“ It is stated, on this label, that this preparation of Cod-Liver Oil is sold as imported 
and selected by you. 
“ Assuming that it is sold with this label only, and that it is not held out by band- 
bills, advertisement, or otherwise, as beneficial to the cure or relief of disease,—the Board, 
upon further consideration, incline to the opinion that it may be sold without a stamp. 
* “ I am, Sir, your obedient servant, 
“T. Sargent.” 
Now I take it, that this is the correct interpretation of the Act: the thing 
which constitutes liability to the stamp duty is not the claiming an exclusive 
right in a thing, but advertising it either directly or indirectly as beneficial for 
the cure of any specific disease. 
Therefore in regard to chlorodyne, it cannot be liable so long as it is simply 
called Barling’s, or any other maker’s chlorodyne ; but it becomes so when any 
maker chooses to dilate on the curative properties of his particular article. 
I am, yours obediently, 
Thomas Baeling. 
Weymouth, May 28, 1866. 
WHOLE-MEAL BREAD. 
Sir,—I read with much satisfaction, in the ‘ Pharmaceutical Journal,’ the 
report on Professor Church’s experiments on wheat. It is a subject in which 
I take a very great interest, seeing that wheat constitutes so large a portion of 
human subsistence. He says “dressed wheat,” so that I am not sure whether 
he means wheat with or without its branny covering. The translucent grain 
(Russian) contains more gluten, and consequently more nitrogen. It is for this 
reason that Odessa wheat (the paste being much more tenacious and every way 
better when cooked) is preferred in Italy for making maccaroni, vermicelli, and 
the like naste. 
In cold and rainy seasons, the yield of gluten, and therefore of nitrogen in 
wheat is very greatly reduced. Very many years ago, I recollect that the wheat, 
during such a season, contained little or no gluten, and resultantly little or no 
nitrogen. When made into griddle bread or cakes, the sides collapsed or closed 
until they came into absolute contact, greatly to the distress of the poor 
suffering people who knew not the reason why. Bakers empirically mix foreign 
with home wheat, because the foreign contains more gluten, and thence makes 
better and more nutritive bread. In warm summers and in warm climates, 
generally the wheat is more glutinous. I have observed buyers in the markets 
here, chewing a little wheat so as thereby to ascertain rudely the amount of the 
gluten. They did not know anything about gluten as such, but they knew, in 
