Am.  Jour.  Pharm.  ) 
Dee.  1, 1873.  J 
Editorial. 
569 
What  constitutes  a  similarity  to  the  style  of  patent  or  proprietary  medicines 
in  general,  is  set  forth  in  the  Special  No.  145,  which  1  enclose,  as  also  in  my 
letter  before  alluded  to,  addressed  to  Supervisor  Tutton.  I  think  I  am  not 
mistaken  in  my  views,  and  if  not,  one  of  two  alternatives  must  be  adopted  by 
the  makers  and  venders  of  medicines,  who  adopt  the  style  which  the  law  de- 
clares outside  of  any  provision  of  exemption,  viz..  either  to  change  such  style 
of  putting  up,  or  stamp  the  packages. 
Whenever  Congress  sees  fit  to  provide  for  exempting  articles  under  Sched- 
ule C  altogether  from  stamp  tax,  I  shall  offer  no  opposition.  But  so  long  as 
the  law  remains  upon  the  statute  book,  my  duty  is  to  execute  it  according  to 
its  clear  intent,  as  I  understand  that  intent  from  the  plain,  and,  as  it  seems  to 
me,  unmistakable  meaning  of  the  language  used. 
.  Yours  respectfully, 
(Signed)  J.  W.  Douglass,  Commissioner. 
Hon.  Leonard  Myers,  Philadelphia,  Pa. 
Philadelphia,  October  27th,  1873. 
Dear  Sir. — My  reply  to  yours  of  the  15th  inst.  has  been  delayed  until  re- 
ceipt of  the  pamphlet  (Special  No.  145),  on  the  subject  of  Stamp  Tax  under 
Schedule  C. 
While  not  directly  stating  whether  druggists'  labels,  such  as  I  enclosed,  ren- 
dered the  preparations  liable  to  tax,  you  refer  me  to  this  pamphlet  for  your 
decision,  and  this  only  confirms  me  in  the  opinion  that  they  are  not  liable. 
You  say  your  duty  is  to  execute  the  law  according  to  its  clear  intent,  and  I 
suppose  no  one  will  T3ontrovert  that  proposition  ;  but  when  the  preparations 
you  now  think  liable  have  been  publicly  sold  for  seven  years  since  the  passage 
of  the  law  without  the  slightest  attempt  by  your  Department  to  tax  them,  it  is, 
to  say  the  least,  very  natural  that  the  correctness  of  your  present  decision 
should  be  questioned. 
Objecting  to  my  views  that  the  preparation  of  these  medicines,  according  to 
formulas  of  the  Dispensatory,  taken  in  connection  with  the  simple  directions 
of  the  labels,  do  not  justify  their  assimilation  to  patent  or  proprietary  medi- 
cines, you  quote  the  language  of  the  act,  aud  claim  that  they  "  are  put  up  in  a 
style  or  manner  similar  to  that  of  patent  or  proprietary  medicines  in  general." 
Now  this  is  exactly  what  I  deny.  There  is  not  a  patent  or  proprietary  medi- 
cine sold  which,  in  addition  to  a  label  and  instructions,  is  not  enclosed  in  a 
wrapper. 
In  paragraph  8  of  your  Special,  you  assume  that  a  label,  a  hand-bill  or  a 
wrapper,  will  give  the  packages  a  u  similarity  of  style"  with  proprietary  arti- 
cles. In  this  you  are  undoubtedly  mistaken,  for  in  the  latter  these  three  ele- 
ments are  combined,  while  all  medicines,  including  what  you  have  admitted  to 
be  exempt,  have  "  labels  "  affixed  to  them. 
This  paragraph  asserts  that  the  other  leading  characteristic  of  similarity  is 
"  that  such  medicines  are  almost  always  put  up  in  retail  packages,  which  are 
sold  with  their  contents  directly  to  the  consumer. 
But  in  njne  of  the  instances  where  I  asked  your  opinion,  except  that  of 
"  Citrate  of  Magnesia"  (which  only  has  the  label)  is  the  medicine  sold  in  retail 
or  unbroke  i  packages. 
They  are  the  medicines  in  hourly  demand,  put  up  and  sold  in  the  quantities 
called  for.    Nor  has  Congress  levied  or  intended  to  levy  a  tax  upon  them. 
You  will  find,  on  a  closer  examination,  that  these  articles  are  exempt  even 
under  your  own  rulings,  and.  confident  that  your  sincere  desire  is  to  carry  out 
the  law,  I  do  not  believe  you  will  endeavor  to  strain  a  point  against  the  people 
in  order  to  obtain  a  revenue  which,  until  now,  has  never  been  demanded. 
Very  respectfully  yours, 
Leonard  Myers. 
Hon.  J.  W.  Douglass. 
