Am.  Jouk.  Pharm.  "1 
Aug.  1, 1871.  J 
Editorial. 
379 
stimulate  those  among  our  readers  who  are  familiar  with  other  countries  and 
their  pharmaceutical  institutions,  to  communicate  this  knowledge  to  the  Jour- 
nal. What  has  been  done  by  others,  if  it  cannot  serve  as  a  guide,  may  at  least 
teach  us  how  to  avoid  errors  and  mistakes. 
The  Liability  of  Apothecaries  to  the  Special  Tax  as  Liquor  Dealers. — 
Through  Mr.  Stokley,  Internal  Revenue  Assessor  in  Philadelphia,  we  have 
obtained  a  copy  of  the  following  letter  of  Gen.  Pleasanton,  which  explains 
itself : 
Treasury  Department, 
Office  of  Internal  Revenue, 
Washington,  July  7th,  1871. 
Sir, — Mr.  John  M.  Maisch,  Editor  American  Journal  of  Pharmacy,  145 
North  10th  street,  Philadelphia,  wrote  to  this  office  on  the  10th  ult.,  and 
enclosed  an  abstract  from  his  journal,  respecting  which  he  asks  my  opinion  and 
decision.  That  abstract  is  as  follows  :  "Apothecaries  are,  therefore,  after  the 
30th  of  April  last,  subject  to  the  same  liability  as  any  other  person  for  the  sale 
of  distilled  spirits,  wines  or  malt  liquors  in  any  quantity,  and  without  reference 
to  the  purposes  for  or  manner  in  which  they  are  sold,  that  is  to  say,  alcohol  in 
any  form  and  for  whatever  purpose,  and  for  the  dispensing  of  such  spirits  and 
liquors  upon  physicians'  prescriptions  and  for  strictly  medicinal  purposes." 
After  this  explanation  made  to  his  readers  and  subscribers,  the  editor  adds 
that,  though  the  decision  is  probably  valid  in  law,  he  doubts  the  intention  of 
Congress  of  imposing  this  tax  upon  apothecaries,  and  thus  stamping  them  as 
liquor  dealers. 
I  cannot  perhaps  respond  to  the  editor's  request  for  my  decision  in  any  way 
more  satisfactory  than  by  giving  the  ruling  of  this  office  upon  the  subject.  It 
is  as  follows  :  "If  apothecaries  sell  or  offer  for  sale  foreign  or  domestic  distilled 
spirits,  wines  or  malt  liquors  in  any  quantity,  they  subject  themselves  by  so 
doing  to  all  the  liabilities  of  liquor  dealers  ;  but  apothecaries  can  use  spirits 
and  wines  in  making  any  and  all  the  compounds  legitimately  required  in  their 
business  without  incurring  any  liability  by  so  using  them  ;  provided  the  spirits 
and  wines  so  used  lose  their  identity  in  the  compounds  and  partake  of  their 
medicinal  nature." 
Apothecaries,  therefore,  it  is  seen  by  this,  are  not  precluded,  as  the  Journal 
states,  from,  dispensing  such  spirits  and  liquors  upon  physicians'  prescriptions, 
and  for  strictly  medicinal  purposes. 
With  regard  io  the  intention  of  Congress  and  the  editor's  doubts  respecting 
it,  you  will  please  direct  his  attention  to  the  fact  recorded  in  the  Report  of  the 
Commissioner  of  Internal  Revenue,  pages  12 — 14,  that  my  predecessor  in  office, 
Hon.  C.  Delano,  called  the  attention  of  Congress  to  certain  defects,  ambigui- 
ties, &c.,  in  the  Act  of  July  14th,  1870,  among  which  was  this  respecting  apo- 
thecaries. As  Congress  has  not  seen  fit,  notwithstanding  my  own  remon- 
strances were  added  to  those  of  Mr.  Delano,  to  make  any  modification  in  favor 
of  apothecaries,  there  can  be  no  longer  any  just  cause  for  doubt  of  its  inten- 
tion. 
Mr.  Maisch  asks  also  whether  apothecaries  are  required  to  make  application 
for  a  liquor  dealer's  license,  or  to  wait  until  they  have  received  notice  before 
paying  the  special  tax.  In  reply  to  this,  your  attention,  for  his  instruction,  is 
directed  to  Sect.  72  of  the  Act  of  June  30,  1864,  as  amended,  from  which  it 
may  be  known  that  every  person  is  required  to  register  his  name  or  style,  trade, 
business,  &c.,  or,  in  other  words,  to  make  application.  Therefore  apothecaries, 
if  they  intend  to  subject  themselves  to  the  liabilities  of  liquor  dealers,  must 
make  their  application. 
Respectfully,  A.  Pleasonton,  Commissioner. 
W.  S.  Stokley,  Esq.,  Assessor  2d  Dist.^ 
Philadelphia,  Pa. 
