640 
Editorial. 
Am.  Jour.  Pharm. 
Dec..  1888. 
come  under  the  head  of  "  distilled  spirits,  wines,  or  malt  liquors,"  in  con- 
templation of  the  internal  revenue  laws,  and  which  therefore  he  is  entitled 
to  sell  without  paying  special  tax,  e.  g. :  Toilet  articles,  such  as  cologne  and 
bay  rum  ;  ether  and  alcohol  for  use  in  photography ;  benzin  or  ether,  and 
alcohol,  for  cleaning  purposes ;  castor  oil  and  alcohol  for  toilet  use ;  Florida 
water,  violet  water,  etc.,  toilet  articles  made  from  alcohol;  alcohol  and  cam- 
phor ;  alcohol  and  ammonia  and  whiting,  a  cleaning  preparation ;  alcohol 
and  shellac,  for  painters. 
Wyeth's  Malt  Extract,  which  is  held  out  as  a  medicine,  has  been  repre- 
sented, under  oath,  by  the  druggists  who  manufacture  it,  as  containing  the 
chemical  principles  diastase,  dextrin,  maltose,  in  such  strei.gth  as  would 
produce  nausea,  if  it  should  be  used  as  a  beverage. 
This  and  other  like  extracts  of  malt,  held  out  as  medicines  and  not 
as  beverages,  are  to  be  regarded  as  medicines  until  the  facts  brought  before 
this  office  by  the  collector  show  that  they  belong  in  the  class  of  malt  liq- 
uors (beverages)  referred  to  in  Section  3339,  R.  S.  Meanwhile  druggists  who 
sell  them  in  good  faith  as  medicines  only  are  not  to  be  called  upon  to  pay 
special  tax  as  dealers  in  malt  liquors  on  account  of  such  sales. 
As  to  the  compounds  called  "  bitters,"  and  "  tonics,"  etc.,  the  rule  is  that, 
if  they  are  composed  of  spirits  in  combination  with  drugs,  herbs,  roots,  etc.,- 
and  are  held  out  as  remedies  for  diseases  stated  in  labels  on  the  bottles,, 
they  are  to  be  regarded  as  medicines  until  the  facts  ascertained  as  to  the 
purpose  for  which  they  are  usually  sold  and  used  show  them  to  be  bever- 
ages ;  and,  until  such  facts  are  obtained,  druggists  and  merchants  who  do 
sell  these  compounds  in  good  faith  as  medicines  only,  are  not  required 
to  pay  special  tax  as  retail  liquor  dealers  on  account  of  such  sales. 
Every  person  who  sells  them  as  beverages,  either  by  the  bottle  or  by  the 
drink,  or  sells  them  knowingly  to  those  who  buy  them  for  use  as  bev- 
erages, involves  himself  in  liability  to  criminal  prosecution  under  the 
internal  revenue  laws,  unless  he  holds  a  special  tax  stamp  as  a  liquor 
dealer  covering  such  sales  (U.  S.  v.  Frederick  Cota,  29  Int.  Rev. 
Rec,  249 ;  U.  S.  v.  Stafford,  30  Int.  Rev.  Rec,  247;  U.  S.  v.  J.  W.  Bibb,  33, 
id.,  391). 
I  send  to  you  herewith  at  your  request  a  copy  of  the  Internal  Revenue 
Record  of  January  17, 1887,  containing  this  ruling,  and  also  a  copy  of  the 
Record  of  January  30,  1888,  containing  the  decision  of  the  Supreme  Court 
of  Maine  on  the  question  of  the  use  of  a  United  States  special  tax  stamp, 
held  by  a  person  as  a  liquor  dealer  in  a  State,  as  evidence  against  him  in  a 
trial  under  the  State's  prohibitory  law.    Respectfully  yours, 
E.  Henderson, 
Ading  Comrmsmmer, 
