182 
EDITORIAL  „ 
the  formulas  of  which  have  been  published  in  the  medical  and  pharma- 
ceutical journals,  are  subject  to  stamp  duty, — labels  having  been  sub- 
mitted with  the  letter, — calling  them  "  Fougera's  Dragees,"  etc.,  and 
whether  if  stated  44  Dragees,  etc.,  made  by  E.  Fougera/'  they  would  be 
free  from  stamp  duty.'  The  following  is  the  letter  from  the  Deputy  Com- 
missioner ; 
OFFICIAL. 
[Treasury  Department,  Office  of  Internal  Revenue. 
Washington,  February  6th,  1864. 
Sir  : — In  reply  to  yours  of  the  23d  ult.,  enclosing  labels  of  sundry  me- 
dicinal preparations,  I  have  to  say,  that  every  preparation  which  is  recom- 
mended as  a  remedy  for  any  disease  is  subject  to  stamp  duty,  unless  its 
full  and  proper  formula  is  published  in  one  of  the  text-books,  or  journals 
specified  in  section  107  of  the  Excise  law,  and  the  article  is  offered  for  sale 
under  the  same  name,  form  and  guise  as  those  under  which  it  is  laid 
down  in  such  text-book  or  journal. 
The  several  imported  articles  to  which  you  refer, — 44  Sulfate  de  Quinine 
de  Robiquet,"  44  Dragees  de  Proto-Iodure  de  fere  de  Gille,"  44  Pilules  de 
Blancard,"  44  Ergotine  de  Bonjean,"  44  Pastilles  de  lactate  de  fer  de  Gelis 
et  Conte  "  and  41  Pilules  Purgatives," — are  laid  down  under  those  names 
in  the  medical  text-books,  and  therefore  exempt  from  stamp  duty. 
If  the  formulas  of  the  other  preparations  have  been  published  with 
the  names  borne  upon  the  labels  submitted,  I  am  without  information  of 
the  fact.  I  cannot  therefore  give  a  more  explicit  answer  as  to  their  liability 
or  exemption.         Very  respectfully,  Edward  A.  Rollins, 
E.  Fougera,  Esq.,  Deputy  Commissioner. 
30  N.  William  St.,  N.  York  City,  N.  Y. 
Proceedings  of  the  American  Pharmaceutical  Association  at  its  eleventh 
Annual  Meeting,  held  in  Baltimore,  Md.,  September,  1863.  Also  the  Con- 
stitution and  Roll  of  Members.  Philad.  1863.  pp.  321 ,  octavo. 
After  more  than  usual  delay  the  Proceedings  for  1863  were  published 
about  the  end  of  January,  1864,  the  result  of  various  interfering  circum- 
stances only  to  be  appreciated  fully  by  those  who  have  had  such  labor  as 
it  involves,  to  perform.  As  usual  the  first  chapter  is  devoted  to  the  Minutes 
of  the  meeting,  which  is  much  the  same  as  that  presented  to  our  readers 
in  November.  Then  follows  the  Report  on  Pharmacy,  by  Prof.  Mayer,  of 
New  York.  This  document  occupies  123  printed  pages,  and  with  slight 
alterations  is  arranged  like  that  of  Prof.  Maisch,  for  1862.  The  addition 
to  Pharmaceutical  and  Chemical  literature  since  last  report,  first  claims 
notice  followed  by  the  usual  record  of  observations  and  discoveries 
in  Pharmacy  and  Materia  Mcdica,  (arranged  according  to  the  natural 
order.)  This  portion  is  an  extensive  reference  to  papers  that  have  ap- 
peared in  the  principal  Pharmaceutical  and  Chemical  Journals  of  Europe 
