562 
Editorial. 
f  Am.  Joui  Pharm. 
I-    December,  191 7. 
with  the  needs  alike  of  their  calling  and  of  the  nation.  In  addition, 
the  several  national  organizations  representing  pharmacy  have 
standing  committees  always  ready  to  give  advice  or  render  material 
assistance  if  needed. 
All  of  this  expert  knowledge  is  available  to  the  government  and 
has  been  cheerfully  proffered.  Nevertheless,  time  after  time,  the 
advice,  recommendations  and  suggestions  offered  by  these  com- 
petent representatives  of  the  drug  interests  have  been  ignored  and 
the  ipse  dixit  of  some  department  "  desk  expert,"  lacking  in  the  es- 
sential practical  knowledge  or  experience,  has  been  accepted  instead. 
It  is  not  to  be  wondered  at  that  the  regulations  promulgated  under 
the  existing  conditions  are  full  of  inconsistencies  and  impractica- 
bilities. 
We  are  not  prepared  to  admit  that  Congress  without  depart- 
mental mal-advice  would  have  singled  out  the  drug  business,  already 
thoroughly  disorganized  by  the  abnormal  war  and  trade  conditions, 
for  special  taxation.  We  cannot  conceive  that  the  law-enacting 
body  would  have  deliberately  violated  basic  humanitarian  principles, 
by  adding  enormous  price  burdens  on  the  medical  needs  of  the  suf- 
fering. If  Congress  had  accepted  proper  advice  this  basic  error 
would  have  been  avoided  and  other  materials  less  important  to  life 
than  medicines  should  have  carried  this  portion  of  the  taxation. 
The  alcohol  tax  has  been  a  most  vexing  question  affecting  the 
drug  trade  and  the  regulations  framed  by  the  Internal  Revenue  De- 
partment are  not  only  confusing  but  in  some  respects  impracticable 
and  well  illustrate  the  need  for  trade  counsellors.  In  the  Wrar 
Revenue  Act,  Congress  deliberately  provided  for  non-beverage  dis- 
tilled spirits  at  a  less  rate  of  tax  imposed  than  upon  spirits  when 
"  used  or  intended  for  use  as  a  beverage."  It  is  well  known  that 
this  action  was  not  in  accord  with  the  desire  of  the  Treasury  De- 
partment, whose  experts  represented  to  the  congressional  committees 
that  "the  Department  was  unable  to  distinguish  between  alcohol  to 
be  used  as  a  beverage  and  that  for  other  purposes."  The  provisions 
of  Section  300  of  this  Act  are  in  harmony  with  and  further  the 
purposes  of  the  Food  Control  Act  previously  enacted.  The  intent 
of  Congress  undoubtedly  was  to  give  all  legitimate  users  and  manu- 
facturers, of  other  than  beverages  or  beverage  products,  requiring 
pure  ethyl  alcohol,  and  who  from  the  nature  of  their  uses  or  prod- 
ucts could  not  use  "denatured  alcohol,"  the  right  to  use  "non-bev- 
erage alcohol "  at  the  lesser  rate  of  taxation. 
