THE  AMERICAN 
JOURNAL  OF  PHARMACY 
MARCH,  1900. 
SYNTHETIC  CHEMICALS  UNDER  THE  WAR  REVENUE 
ACT.  • 
By  C.  A.  Crampton  and  F.  D.  Simons. 
(A  paper  read  before  the  Washington  Chemical  Society,  February  8,  1900.) 
Schedule  B,  of  the  War  Revenue  Act,  provides  for  a  stamp  tax 
upon  medicinal  proprietary  articles  and  preparations,  as  follows : 
M  Medicinal  proprietary  articles  and  preparations :  For  and  upon 
every  packet,  box,  bottle,  pot  or  phial,  or  other  inclosure,  contain- 
ing any  pills,  powders,  tinctures,  troches  or  lozenges,  sirups,  cor- 
dials, bitters,  anodynes,  tonics,  plasters,  liniments,  salves,  ointments, 
pastes,  drops,  waters  (except  natural  spring  waters  and  carbonated 
natural  spring  waters),  essences,  spirits,  oils,  and  all  medicinal 
preparations  or  compositions  whatsoever,  made  and  sold,  or  removed 
for  sale  by  any  person  or  persons  whatever,  wherein  the  person  mak- 
ing or  preparing  the  same  has  or  claims  to  have  any  private  formula, 
secret  or  occult  art  for  the  making  or  preparing  the  same,  or  has  or 
claims  to  have  any  exclusive  right  or  title  to  the  making  or  prepar- 
ing the  same,  or  which  are  prepared,  uttered,  vended  or  exposed 
for  sale  under  any  letters-patent,  or  trade-mark,  or  which,  if  prepared 
by  any  formula,  published  or  unpublished,  are  held  out  or  recom- 
mended to  the  public  by  the  makers,  venders  or  proprietors  thereof 
as  proprietary  medicines,  or  medicinal  proprietary  articles  or  prepa- 
rations, or  as  remedies  or  specifics  for  any  disease,  diseases  or  affec- 
tion whatever  affecting  the  human  or  animal  body  " 
This  is  seen  to  be  a  comprehensive  list,  covering  quite  thoroughly 
the  entire  field  of  pharmaceutical  preparations. 
(107) 
