^m.  Jour.  Pharm. 
Dec,  1888. 
Editorial, 
639 
This  statement  is  made  on  the  authority  of  a  representative  of  dififerent 
railroad  Hnes.  Emlen  Painter, 
Chairman  Committee  of  Arrangements. 
Broadway  and  34th  street,  New  York. 
The  California  College  of  Pharmacy  held  its  sixteenth  annual  commence- 
ment at  Odd  Fellows  Hall,  San  Francisco,  on  the  evening  of  November  20, 
when  the  President  of  the  University  of  California,  Horace  Davis,  conferred 
the  degree  of  Graduate  in  Pharmacy  upon  the  following : 
Adolph  G.  Bussenius,  John  F.  A.  Delicat, 
Edward  P.  Driscoll,  Horatio  B.  Emerson, 
George  E.  Flint,  David  L.  Henderson, 
Charles  C.  Biggins,  Harry  D.  Kelsey, 
James  H.  McCarthy,  James  J.  Molony, 
Frank  B.  Petrie,  Philip  J.  Perkins, 
Frank  W.  Ealston,  George  A.  Root, 
William  K  Sanborn,  Ernest  J.  Thevenet, 
William  H.  Topley,  Thomas  J.  White. 
Addresses  were  delivered  by  Messrs.  Horace  Davis,  F.  H.  Melvin,  Presi- 
dent of  the  California  Pharmaceutical  Society,  F.  W.  Ralston  and  Prof. 
Runyon,  the  latter  awarding  also  the  prizes  consisting  of  a  gold  medal  to 
W.  K.  Sanborn;  Encyclopoedia  of  Chemistry,  to  H.  B.  Emerson,  and  var- 
ious scientific  books  to  W.  K.  Sanborn.  Mr.  G.  J.  Harvey  was  the  recipient 
of  the  junior  prize,  consisting  of  lecture  tickets  to  the  senior  class. 
Limitations  of  a  Druggist's  Right  to  Sell  Liquors  Without  Paying  Special  Tax. — 
Our  attention  has  been  called  to  the  Internal  Revenue  Record,  May  21,  1888, 
containing  the  following  decision  in  relation  to  the  sale,  by  druggists,  of  al- 
coholic preparations : 
Treasury  Department, 
Office  of  Internal  Revenue, 
Washington,  May  11, 1888. 
Hon.  Henry  W.  Blair,  U.  S.  N., 
Sir : — In  reply  to  your  verbal  inquiry,  I  would  say  that  under  the  provis- 
ions of  Section  3246,  R.  S.,  amended,  a  druggist  is  permitted  to  keep  spirits 
and  wines,  and  use  them  in  combination  with  drugs,  in  the  preparation  of 
medicines  that  are  not  beverages,  and  to  sell  such  medicines,  without  pay- 
ing special  tax  as  a  liquor  dealer  under  the  internal  revenue  laws  of  the 
United  States.  But,  under  the  uniform  rulings  of  this  office,  and  the  deci- 
sions of  the  United  States  Courts,  he  cannot,  without  subjecting  himself  to 
this  special  tax,  sell  spirits,  or  wines,  that  are  not  combined  with  drugs  or 
materials  of  any  kind  taking  these  liquors  out  of  the  class  of  beverages, 
even  when  he  sells  the  liquors  on  a  physician's  prescription  and  for  medi- 
cinal use  only.  Besides  the  medicinal  compounds  which  a  druggist  is  au- 
thorized to  sell  without  paying  special  tax  as  a  liquor  dealer,  although  they 
contain  alcoholic  liquors,  there  are  other  compounds,  containing  spirits, 
which,  while  they  are  not  medicines,  are  non-potable  articles  which  do  not 
