736 
Correspondence. 
Am.  Jour.  Pharm. 
Oct.,  1918. 
Lieutenants  are  qualified  pharmacists,  head  dispensers  in  gen- 
eral hospitals,  base  hospitals,  and  forward  casualty  stations. 
Staff-sergeant  is  the  lowest  rank  of  any  member  of  the  unit,  and 
is  held  by  all  assistant  dispensers,  and  men  in  charge  of  medical 
stores. 
Senior  major,  the  officer  commanding,  is  responsible  for  all  med- 
ical supplies  and  through  him  all  recommendations  for  purchases 
must  be  made. 
Captain,  as  chief  senior  officer  of  the  state,  has  charge  and  su- 
pervision of  all  medical  stores  and  supplies  for  his  state. 
Lieutenant  has  charge  of  medical  supplies  of  hospitals,  casualty 
stations  and  is  chief  dispenser  for  such  institutions. 
Staff-sergeant  is  assistant  dispenser  under  command  of  the  lieu- 
tenant and  A.  M.  C.  quartermaster. 
All  officers  in  the  pharmacy  department  must  be  regularly  quali- 
fied pharmacists,  and  draw  pay  according  to  rank,  as  in  all  other 
units. 
In  addition  to  the  above  outline,  the  department  manufactures 
all  galenicals  required  for  the  service,  such  as  tinctures,  elixirs,  oint- 
ments, liquors,  etc.  As  non-taxed  alcohol  is  used,  the  saving  to 
the  government  is  very  considerable. 
CORRESPONDENCE. 
SOME  REASONS  WHY  EVERY  RETAIL  MERCHANT 
SHOULD  KEEP  BOOK  ACCOUNTS. 
Attached  is  a  general  letter  addressed  to  retail  merchants  by  the 
Commissioner  of  Internal  Revenue  pointing  out  the  necessity  for 
keeping  accounts.  Your  assistance  in  the  distribution  of  this  letter 
through  the  medium  of  your  publication  or  by  duplicating  it  and 
mailing  copies  to  your  members  or  customers  will  be  appreciated. 
To  Retail  Merchants: 
The  Revenue  Act  now  pending  in  Congress  is  expected  to  pro- 
duce $8,000,000,000.  This  means  a  tax  on  the  average  of  more 
than  $76  for  every  man,  woman  and  child  in  America.  The  aver- 
age per  family  is  nearly  $340. 
In  many  businesses  taxes  will  be  one  of  the  largest  items  of  ex- 
