1 06  /?/»7»«We«r  J Am- Jour-  Phariu- 
trust's  rebate  (7  cents  per  proof  gallon  =  13*16  cents  per  r<;7/7<?  gallon  of  94  per 
cent,  alcohol)  we  have  in  the  beginning  of  January  2^64  —  (1.692 —  .  1316)  = 
•Si  —  cents  as  the  trust  price  for  alcohol  ;  or  in  other  words,  under  the  manage- 
ment of  the  trust  the  price  of  alcohol — exclusive  of  the  government  tax — has 
heen  almost  trebled.  And  since  there  is  still  a  margin  of  over  $2  per  gallon  as 
compared  with  the  customs  duty  on  imported  94  per  cent,  alcohol,  it  is  possible 
that  the  limit  in  rise  has  not  yet  been  reached. 
The  circular  alluded  to  also  calls  attention  to  Great  Britain,  where  the  excise 
-duty  on  home-made  spirit  is  105.  pr.  proof  gallon,  and  the  customs  duty  on 
imported  spirit  105.  qd.  per  proof  gallon,  a  difference  of  40!.,  or  Scents,  merely 
sufficient  to  compensate  for  the  inconvenience  inflicted  on  home  producers. 
Moreover,  manufacturers  in  the  United  Kingdom  have  the  advantage  of  using 
methylated  spirit  (a  mixture  of  alcohol  and  methylalcohol),  free  of  tax  ;  and  in 
other  countries  analogous  facilities  have  been  afforded,  those  now  adopted  in 
Germany  being  explained  in  the  following,  copied  from  the  Pharm.  Jour,  and 
Trans.,  of  January  14,  1893  : 
"  Arrangements  have  been  made  in  Germany  for  permitting  the  use  of  spirit 
free  of  duty  for  medicinal,  pharmaceutical  and  manufacturing  purposes,  and 
the  regulations  under  which  this  is  to  be  allowable  have  now  been  published. 
The  manufacture  and  supply  of  duty  free  spirit  will  be  regulated  so  as  to  pre- 
vent misuse  and  keep  a  control  upon  its  application.  Those  who  desire  to 
avail  themselves  of  the  privilege  must  apply  for  permission  and  make  a  state- 
ment as  to  the  purpose  for  which  the  spirit  will  be  used,  with  an  estimate  of 
their  probable  consumption.  Users  of  dutyfree  spirit  will  have  to  keep  for 
inspection  an  account  of  the  quantity  used  and  the  purpose  for  which  it  is 
used,  and  their  premises  will  be  examined  from  time  to  time.  Liquors  and  all 
preparations,  such  as  concentrated  essence  of  ginger,  cannot  be  made  with, 
duty  free  spirit  in  any  case  ;  but  it  is  intended  to  offer  facilities  for  its  use  in  all 
cases  where  there  is  no  reason  to  apprehend  interference  with  the  revenue 
-derived  from  alcoholic  preparations  which  are  capable  of  being  used  as 
beverages." 
In  view  of  the  contrasts  shown  above,  there  is  evidently  much  room  on  this 
side  of  the  Atlantic  for  lessening  the  burden  placed  upon  a  necessity  for  indus- 
trial pursuits,  and  for  the  prevention  of  monopolistic  practices. 
REVIEWS  AND  BIBLIOGRAPHICAL  NOTICES. 
Yearbook  of  Pharmacy,  comprising  Abstracts  of  Papers  relating  to  Pharmacy, 
Materia  Medica  and  Chemistry,  contributed  to  British  and  foreign  journals  from 
July  1,  1891,  to  June  30,  1892.  With  the  transactions  of  the  British  Pharma- 
ceutical Conference  at  the  twenty-ninth  annual  meeting  held  at  Edinburgh, 
August,  1892.    London  :  J.  &  A.  Churchill.    Pp.  560. 
The  prompt  publication  of  this  volume  about  four  months  after  the  meeting 
is  very  commendable.  On  pp.  535  to  546  of  our  last  volume  we  have  given 
an  account  of  the  transactions  at  the  meeting.  The  yearbook,  which  is  analo- 
gous to  the  "Report  on  the  Progress  of  Pharmacy"  annually  published  in 
this  country,  occupies  252  pages,  to  which  about  20  pages  are  added,  containing 
Jists  of  books  bearing  on  pharmacy,  published  during  the  year. 
