^""  ■^luiy^^^:}    Revised  Regulations  Relating  to  the  Tax,  Etc.  437 
REVISED  REGULATIONS  RELATING  TO  THE  TAX  ON 
TOILET  ARTICLES  AND  PROPRIETARY  MEDICINES. 
In  the  June  number,  we  published  the  prehminary  notice  of  the 
amended  regulations  regarding  the  tax  on  toilet  articles  and  pro- 
prietary medicines  and  editorially  commented  upon  the  same.  Under 
date  of  June  1 5th,  the  Bureau  has  issued^  a  more  extended  revision 
of  this  regulation  and  we  call  the  attention  of  our  readers  and  the 
trades  affected  to  this  later  promulgation.  It  is  important  that 
those  interested  should  be  well  acquainted  with  the  changes  in  the 
methods  of  tax  collection  made  thereby. 
The  Bureau  of  Internal  Revenue  has  issued  a  revised  edition  of 
Regulations  51  relating  to  excise  taxes  on  toilet  and  medicinal 
articles  under  Section  907  of  the  Revenue  Act  of  1918.  Many  impor- 
tant changes  have  been  made  in  the  regulations.  Attention  is 
invited  to  the  following  which  are  of  particular  interest  to  dealers 
in  the  articles  taxed  under  this  section : 
I .  The  following  paragraphs  have  been  added  to  Article  5 : 
"Where  a  dealer  sells  toilet  water,  hair  tonics,  or  other  prepara- 
tions, taxable  under  Section  907  to  a  barber  for  use  or  sale  to  patrons, 
the  barber  is  the  consumer  within  the  meaning  of  the  act,  and  the 
dealer  must  affix  the  necessary  proprietary  stamps  and  collect  the 
tax  from  the  purchaser.  As  to  all  unstamped  articles  purchased 
under  certificate,  on  hand  at  the  time  of  the  promulgation  of  these 
regulations,  the  barber  must  affix  the  proper  stamp  and  collect  and 
return  the  tax  when  such  articles  are  sold  to  a  customer. 
"A  dealer,  druggist,  or  person  who  breaks  an  original  package 
of  a  taxable  article  ( i )  to  use  the  article  or  any  part  thereof  in  com- 
pounding medicines,  whether  or  not  on  the  prescription  of  a  physi- 
cian, or  (2)  to  dispense  any  part  of  the  article  less  than  the  whole  at 
his  soda  fountain  or  place  of  business,  is  the  consumer  within  the 
meaning  of  the  act,  and  must  affix  the  proper  stamps  to  the  original 
package  or  container  on  the  basis  of  the  cost  to  himself,  and  must 
himself  pay  the  tax. 
"When  a  dealer,  druggist,  or  person  breaks  an  original  package 
of  a  taxable  article,  and  sells  any  part  thereof  in  a  separate  package 
or  container,  as  distinguished  from  dispensing  it  at  his  place  of  busi- 
ness, the  purchaser  is  the  consumer  and  must  pay  the  tax,  and  the 
vendor  must  affix  the  proper  stamps^ 
"When  a  dealer,  druggist,  or  person  sells  a  taxable  article  on  a 
physician's  prescription,  whether  in  the  original  container  or  not, 
