Am.  Jour.  Pharm.  ) 
Dee.  1, 1873.  S 
Editorial. 
571 
letter,  and  with  reference  to  them  I  have  further  to  say  that  such  articles  a3 
are  indicated  on  these  labels,  or  any  medicinal  article,  put  up  in  bulk  packages 
from  which  druggists,  apothecaries  or  physicians  dispense  them  to,  or  for,  sick 
patients,  and  not  put  up  in  small  packages  in  advance  of  any  call  for  them  by 
or  for  such  patients  ;  or,  in  other  words,  not  put  up  in  advance  by  the  maker, 
manufacturer  or veuder  "  for  popular  sale  and  use."  are  not  held  by  this  office 
or  by  Special  145,  or  by  any  other  published  authoritative  special  or  circular,  or 
printed  decision,  that  I  am  aware  of,  as  liable  to  stamp  tax  by  reason  of  any 
label  attached  thereto,  by  the  manufacturer  of  such  article  having  written  or 
printed  thereon  either  the  relative  strength  of  the  drug  or  medicine,  or  what 
may  otherwise  be  regarded  as  giving  such  relative  strength,  viz,,  the  maximum 
and  minimum  dose  proper  to  be  administered  in  ordinary  cases. 
Further,  the  placing  upon  any  bottle  of  medicine  or  drug,  whatever  the  size 
of  such  bottle  a  label  with  these  words,  "The  contents  of  this  bottle  are  poi- 
sonous," would  not  render  such  bottles  liable  to  be  stamped. 
I  am  )ours  respectfully, 
J.  W.  Douglass,  Commissioner 
Hon.  Leonard  Myers,  Philadelphia,  Pa. 
To  this  correspondence  we  append  the  following  note  from  Committee  of 
College  and  Drug  Exchange  : 
The  Committee  from  the  Philadelphia  College  of  Pharmacy  and  from  the 
Drug  Exchange  presented  to  Mr  Douglass,  Commissioner  of  Internal  Revenue, 
their  credentials  from  the  bodies  they  represented. 
The  report  of  the  Committee  of  the  Drug  Exchange  contains  substantially 
the  result  of  the  interview.  No  misrepresentation  was  intended,  and  if  there 
was  misapprehension  on  the  part  of  the  Committee  it  was  the  misfortune  of 
the  Department  in  not  making  its  views  clear  in  dealing  with  a  subject  with 
which  it  evidently  was  not  familiar. 
The  Committee  were  impressed  with  the  intention  of  the  Department  not  to 
permit  the  mention  of  dose  on  any  label,  whether  dispensed  extemporaneously  or 
put  up  ready  for  sale,  and  to  elicit  more  distinctly  the  design  of  the  Depart- 
ment in  respect  to  extemporaueous  sales,  the  Committee  dwelt  at  some  length 
upon  that  subject.  It  was  as  gratifying  as  unexpected  when  official  informa- 
tion subsequently  reached  us  that  the  dose  printed  on  a  label  would  be  permitted 
when  the  medicine  was  put  up  on  call. 
The  "new  departure,"  as  all  in  the  trade  fully  understand,  lies  in  the  con- 
struction as  to  what  constitutes  "  the  style  or  manner  similar  to  that  of  patent 
or  proprietary  medicines  in  general."  The  Department  says  mention  of  dose  on 
the  label  of  a  consumer's  package,  when  not  put  up  especially  for  said  con- 
sumer, sets  up  such  a  style  or  manner;  experts,  long  in  business,  say  it  does 
not;  and  herein  lies  the  controversy.  The  "departure"  is  radical;  the  tax  is 
on  information.  The  article  can  be  manufactured  and  sold  without  stamp  duty; 
but  information  brings  the  stamp.  Revenue  from  a  law  so  intended  would  be 
too  precarious  to  be  seriously  entertained!  The  "  form  and  manner  of  a  pat- 
ent medicine"  is  well  understood  by  druggists.  The  Department  acknowledged 
that  no  druggist  or  expert  had  been  consulted  as  to  what,  in  the  opinion  of  the 
trade,  set  up  such  "a  style  or  manner."  Had  this  precaution  been  taken,  we 
would  probably  have  escaped  the  unpleasant  contention  of  facts  versus  con- 
struction. 
Joseph  P.  Remington, 
Robt.  Shoemaker, 
Committee  from  Philadelphia  Co'lege  of  Pharmacy. 
Chas.  Bullock, 
Alexander  H.  Jones, 
From  Drug  Exchange. 
