Am.  Jotir.  Pharn>.\ 
December,  1894.  i 
Circular  Letter  to  Pharmacists. 
603 
enforced.  The  amount  of  tax  collected  by  the  Government  from  this  source, 
as  shown  above,  is  large  ;  but,  surely,  this  argument  entirely  loses  its  force,  if 
we  but  stop  to  think  who  ultimately  pays  this  tribute-money — the  sick,  the 
infirm,  the  wounded,  the  dying.  Can  we  admit  for  one  moment  that  the  most 
enlightened  nation  of  the  nineteenth  century  finds  it  necessary  to  place  a 
penalty  upon  her  unfortunate  sick  ?  Surely  such  a  barbarity  cannot  be 
defended  and  continued  by  an  American  Congress. 
(2)  The  difficulty  of  framing  regulations  that  would  permit  those  entitled 
to  receive  the  rebate  provided  for  by  the  act,  and  at  the  same  time  amply 
protect  the  Government  from  imposition  and  fraud.  This  has  been  magnified 
into  an  insurmountable  mountain.  The  Government  has  here  a  task,  we 
believe,  no  more  difficult  than  that  of  preventing  illicit  distilling,  illegal 
brewing  or  manufacture  of  tobacco,  with  all  of  which  it  has  successfully  dealt. 
This  Committee  is  not  willing  to  admit  that  the  great  body  of  American  phar- 
macists are  not  honest  and  ready  to  uphold  any  just  regulations  that  may 
be  imposed  by  the  Treasury  Department  in  the  enforcement  of  this  act.  Phar- 
macists do  not  desire  a  rebate  of  the  tax  on  alcohol  entering  consumption  as 
cordials,  bitters  and  beverages,  nor  on  spirituous,  distilled  or  malted  liquors  sold 
as  such,  but  only  on  such  alcohol  as  is  legitimately  used  in  the  manufacture 
of  medicinal  preparations. 
While  hardly  within  the  province  of  this  Committee  to  outline  regulations 
for  the  Secretary  of  the  Treasury,  we  have  reason  to  believe  that  any  practical 
suggestions  would  be  welcome.  The  Committee  is  of  the  opinion  that  regula- 
tions can  be  adopted  as  safeguards  against  the  improper  usage  of  alcohol  on 
which  tax  is  rebated,  and  has  in  mind  already  an  outline  of  what  those 
regulations  should  be,  and  would  request  suggestions  from  others  on  this 
subject. 
(3)  The  neglect  of  Congress  to  make  the  necessary  appropriation  for  carrying 
this  section  of  the  law  into  effect.  This  objection  is  not  a  permanent  one,  and 
can  be  easily  remedied  at  the  next  session  of  that  body.  The  cost  of  enforcing 
this  section  of  the  law  will  depend  largely  upon  the  regulations  prescribed, 
but  we  have  no  reason  to  believe  that  it  will  be  unduly  large. 
The  Committee  would  urge  upon  every  druggist  the  necessity  of  exerting  his 
influence  in  the  direction  of  having  this  law  enforced.  We  ask  you  to  person- 
ally present  this  subject  in  all  its  bearings  on  pharmacy  to  the  attention  of 
your  Congressional  Representatives.  The  Committee  requests  the  attention 
of  pharmaceutical  journals  and  pharmaceutical  associations  to  this,  the  most 
important  question  affecting  pharmacists  that  has  arisen  in  years.  We  solicit 
your  earnest  co-operation.  Get  every  pharmacist  thoroughly  aroused  to  its 
importance,  and  urge  upon  him  the  necessity  of  concerted  action  toward 
securing  the  necessary  legislation  to  make  the  law  operative. 
The  Committee  requests  that  every  druggist  promptly  send  answers  to  the 
following  :  (Address  your  replies  to  the  "  Committee  on  Alcohol  Legislation," 
Philadelphia  College  of  Pharmacy,  145  North  Tenth  Street,  Philadelphia,  Pa.) 
(1)  What  classes  of  pharmaceutical  preparations  do  you  now  prepare? 
(2)  With  tax-free  alcohol  what  others  would  you  prepare  ? 
(3)  How  much  alcohol  do  you  estimate  that  you  have  used  in  the  manu- 
facture of  pharmaceutical  preparations  only  during  the  year  1893? 
