MINUTES  OF  THE  COLLEGE. 
283 
the  making  or  preparing  the  same,  or  has  or  claims  to  have  any  exclusive  right  or 
title  to  the  making  or  preparing  the  same,  or  which  are  prepared,  uttered,  ven- 
ded, or  exposed  for  sale  under  any  letters  patent,  or  held  out  or  recommended 
to  the  public  by  the  makers,  vendors,  or  proprietors  thereof  as  proprietary  me- 
dicines, or  as  remedies  or  specifics  for  any  disease,  diseases  or  affections  what- 
ever, affecting  the  human  or  animal  body,  as  follows  : 
Here  follows  the  specification  of  the  amount  of  duty  in  each  case, 
given  after  the  heading  Schedule  C,  on  page  281. 
After  which  the  remainder  of  the  schedule  beginning  with  a  list  of 
certain  medicines,  &c.  may  be  omitted. 
The  subject  of  taxing  perfumery  and  toilet  articles  being  under  discus- 
sion in  the  Committee,  we  were  consulted  in  regard  to  the  rates  best 
suited  to  this  form  of  preparation,  and  in  view  of  their  comparative  cost- 
liness to  the  manufacturer,  unhesitatingly  recommended  a  lower  rate  of 
taxes  than  that  contained  in  the  schedule  of  proprietory  medicines. 
The  distinction  proper  to  be  observed  between  apparatus  for  the  re- 
covery of  alcohol  which  has  been  previously  used  in  manufacturing,  and 
stills  used  directly  in  the  manufacture  of  spirits  was  also  pointed  out  to 
the  Committee,  and  a  clause  protecting  the  former  from  the  heavy  license 
indicated  in  the  bill  was  presented  for  the  acceptance  of  the  Committee. 
The  clause  levying  an  additional  tax  upon  spirits  redistilled,  mixed, 
adulterated,  or  prepared  to  be  sold  as  brandy,  gin,  wine,  &c,  was  amended 
by  striking  out  the  word  redistilled,  so  that  alcohol  for  use  in  the  arts, 
having  once  paid  the  excise  duty  of  15  cents  per  gallon  for  proof,  &c,  is 
not  subjected  to  further  taxation. 
Whatever  may  be  the  final  action  of  Congress  upon  these  subjects  we 
shall  feel  that  the  College  has  done  its  part  to  protect  the  interests  of 
legitimate  pharmacy  and  its  collateral  branches. 
The  Committee  were  assisted  by  our  fellow  member,  Thomas  P.  James, 
who  accompanied  us  as  the  representative  of  the  Drug  Exchange,  of 
this  city,  and  was  specially  charged  with  the  subject  of  the  tax  on  redis- 
tilled spirits,  last  referred  to,  and  the  subject  of  licenses  as  applied  to 
the  sale  of  spirits,  and  of  snuff  and  segars  by  druggists  in  executing  orders 
from  retailers  in  the  country. 
We  refer  with  satisfaction  to  the  respectful  attention  given  to  all  the 
suggestions  presented  by  us,  as  representatives  of  this  College,  and  to  the 
urbane  deportment  manifested  towards  us  by  the  distinguished  members 
of  this  important  Committee. 
Respectfully  submitted, 
Edward  Pareish, 
Charles  Bullock. 
Note. — Since  the  date  of  this  Report,  the  Bill  to  which  it  refers  has 
passed  through  the  Committee  of  the  Whole,  been  reported  to  the  House 
and  adopted.  The  modification  of  Schedule  C.;  proposed  by  us  has 
been  adopted  with  a  separate  paragraph  fixing  a  stamp  tax  on  perfumery. 
