410  MINUTES  OF  THE 
Chairman.  Any  falling  off  in  this  most  interesting  part  of  our  proceed- 
ings is  much  to  be  regretted,  and  it  is  hoped  may  yet  be  made  perfect  in 
time  for  publication. 
I  have  not  been  able  to  confer  with  the  Committee  on  the  Drug  Mar- 
ket, nor  the  Committee  on  the  Pharmacopoeia. 
The  Committee  on  Scientific  Queries  will  present  an  ample  number  for 
investigation  ;  and  I  take  this  occasion  to  urge  upon  all  who  accept  sub- 
jects the  importance  of  investigation,  and  a  report  at  the  appointed  time. 
Frequently  the  Association  is  deprived  of  information  that  would  be  ob- 
tained from  others,  by  subjects  being  taken  and  never  reported  on. 
The  large  tax  upon  spirit  is  one  of  the  most  important  matlers  for  our 
consideration.  Its  bearing  upon  the  drug  trade,  and  the  manufacture  of 
chemical  and  pharmaceutical  preparations  so  largely  increasing  their 
value,  making  a  class  of  articles  evidently  never  intended  to  be  so  much 
enhanced  in  value  from  this  cause  by  the  framers  of  the  internal  revenue 
law,  but  no  doubt  was  either  overlooked,  or  the  extent  to  which  it  enters 
into  medicinal  preparations  not  known  to  them.  While  none  of  us  would 
interpose  an  objection  to  whatever  tax  the  government  may  see  fit  to  put 
upon  spirit  as  a  beverage,  we  think  it  should  be  exempt  from  taxation  for 
chemical  and  pharmaceutical  uses;  and  I  have  no  doubt  if  this  subject 
was  brought  properly  before  the  Committee  of  the  next  session  of  Con- 
gress, the  relief  desired  could  be  obtained. 
There  are  obvious  reasons  why  medicines  should  be  produced  as  cheaply 
as  possible.  The  large  consumption  of  them  by  those  illy  able  to  bear 
the  expense,  who  at  the  time  are  unable  to  labor,  and  who  are  dependent 
upon  it  for  their  support,  while  cheapness  of  the  means  of  producing  will 
offer  less  temptation  to  deception,  and  insure  them  of  better  quality. 
The  Internal  Revenue  Law,  in  the  construction  placed  upon  it  for 
licenses  and  manufacturers'  tax,  is  another  heavy  burden  upon  the  phar- 
maceutist, and,  as  far  as  my  knowledge  extends,  not  borne  in  proportion 
by  any  other  branch  of  business.  From  three  to  four  licenses  are  required 
to  conduct  the  practice  of  pharmacy :  1st,  a  license  as  retail  dealer  in 
medicines ;  2d,  to  retail  liquors,  which  are  officinal  medicinal  articles  ; 
3d.  to  sell  liquors  in  quantities  over  three  gallons ;  4th,  a  manufacturer's 
tax,  if  the  articles  made  exceed  six  hundred  dollars  per  annum ;  and  six 
per  cent,  to  be  paid  upon  the  articles  manufactured. 
A  dealer  in  almost  any  other  business  can  take  out  a  single  license, 
which  will  cover  a  wholesale  and  retail  business.  These,  and  the  tax 
upon  alcohol,  should  receive  our  earnest  consideration,  and  an  endeavor 
to  obtain  some  relief. 
Some  interest,  as  well  as  apprehension,  has  been  manifested  in  regard 
to  the  large  number  of  Hospital  Stewards  who  have  been  relieved  from 
the  army,  and  what  the  bearing  may  be  upon  the  status  of  Pharmacy.  I 
can  scarcely  conceive  that  the  influence  will  be  important.  While  those 
qualified  for  the  practice  of  pharmacy  will  no  doubt  return  to  their  call- 
