AMERICAN  PHARMACEUTICAL  ASSOCIATION.  441 
upon  us  than  upon  others,  then  we  can  take  the  matter  up,  and  bring  it 
before  the  proper  authorities.  I  am  not  opposed  to  any  measures  having 
in  view  an  equalization  of  taxation,  so  far  as  they  are  intended  to  equal- 
ize ;  but  my  impression  is  that  every  step  that  is  taken,  by  any  special 
business,  or  any  special  interest,  to  reduce  taxes,  is  a  step  towards  some- 
thing- like  repudiation.  I  hope  nothing  will  be  done  by  this  Association 
in  that  direction.  Let  us  come  up  manfully  and  willingly  and  pay  these 
taxes,  and  accept  also  the  fact  that  the  people  in  authority  at  Washington 
know  what  they  are  about.  Let  us  pay  such  taxes  as  may  come  upon  us, 
until  the  time  comes  when  we  can  show  that  they  are  not  equitably 
placed.  I  am  opposed  to  any  interference  with  the  National  legislation 
upon  the  subject  of  taxation  of  alcohol.  With  regard  to  licenses,  I 
think  that,  upon  fair  representation  of  all  the  facts  bearing  upon  the 
case,  Congress  has  decided  that  the  laws,  as  they  exist,  are  necessary. 
There  are,  undoubtedly,  some  minor  points,  in  regard  to  which  fair 
objection  may  be  made.  For  instance,  we  take  out  a  manufacturer's 
license,  and  pay  a  duty  of  six  per  cent.  A  manufacturer  of  patent  medi- 
cines pays  a  stamp  daty  only,  which,  as  the  law  now  stands,  is  but  four 
per  cent.  A  legitimate  Pharmaceutist,  therefore,  has  to  pay  a  larger 
tax  than  those  engaged  in  the  manufacture  of  illegitimate  preparations. 
The  operation  of  the  law,  therefore,  is  to  encourage  the  sale  of  quack  or 
patent  medicines,  to  the  prejudice  of  the  legitimate  business  of  the  apo- 
thecary. Upon  this  fact  being  brought  before  the  proper  authorities,  I 
have  no  doubt  that  the  law  will  be  amended,  so  as  to  make  the  stamp 
duty  exceed  the  sales  duty.  Now,  it  is  perfectly  fair  to  represent  any- 
thing of  that  kind,  and  let  them  rectify  it,  if  they  please.  If  not,  do  not 
let  us  undertake  to  make  them  do  it.  Let  us  rather  rest  under  it.  For- 
bearance and  self-denial  should  be  cultivated  in  an  association  like  this — 
now,  if  ever.  Here  we  should  give  all  our  influence  against  every  action 
tending,  even  in  a  lateral  direction,  towards  repudiation. 
Mr.  Colcord. — The  member  from  Brooklyn  has  expressed  my  opinion, 
exactly.  I  do  not  see  why  this  Association  should  undertake  any  action 
in  this  matter,  when  there  is  no  possible  advantage  to  be  derived,  even  if 
they  succeeded  in  amending  the  law.  The  principles  upon  which  we 
should  stand,  and  the  way  in  which  we  should  meet  this  question,  have 
been  exactly  stated  by  Dr.  Squibb.  A  year  or  two  ago,  there  was  a  tax 
put  on  patent  medicines — one  cent  on  every' twenty-five  cents — four  for  a 
dollar.  They  raised  a  committee  to  go  to  Washington,  and  they  wanted 
me  to  go  on  that  committee.  I  told  these  gentlemen,  "  If  you  raise  a 
committee  to  show  the  Government  where  it  can  advantageously  lay  an 
additional  tax,  or  where  they  can  put  a  tax  on  something  better,  I  will 
go."  The  tax  is  none  too  large.  It  comes  upon  a  class  who  can  afford 
to  pay  it.  The  only  difficulty  is  that  it  bears  unequally.  If  we  can 
equalize  the  taxes,  it  will  be  all  right. 
Prof.  Procter. — Dr.  Squibb  spoke  of  the  price  of  alcohol  in  its  relation 
