Am.  Jour.  Pharm. 
April,  1919. 
Editorial. 
195 
sity  of  complying  with  the  revenue  laws  were  registered,  would  be 
required  in  prohibition  localities  to  pay  a  special  tax  of  $1,000  and 
that  "this  section  will  prohibit  the  filling  of  prescriptions  of  dis- 
tilled spirits  in  such  territories  unless  $1,000  tax  is  paid."  It  would 
have  been  equally  appropriate  for  these  collectors  to  have  added, 
that  the  payment  of  the  $1,000  did  "not  exempt  any  person  from 
any  penalty  or  punishment  provided  by  the  laws  of  the  states,  terri- 
tories or  municipalities,"  or  "authorize  the  commencement  or  con- 
tinuation of  any  business  contrary  to  such  laws."  This  is  one  of 
the  "  jokers  "  introduced  in  the  bill  in  the  prohibition  struggle  and 
it  is  inconceivable  that  the  ethical  practice  of  medicine  and  phar- 
macy should  be  interfered  with  by  such  impractical  legislation,  and 
that  professional  efforts  to  conserve  life  and  health  could  be  so 
"  juggled "  by  radical  extremists  with  congressional  sanction.  It 
behooves  the  medical  and  pharmaceutical  societies  conjointly  to  see 
that  in  all  state  laws  and  municipal  ordinances  there  is  incorporated 
a  properly  worded  exemption  clause  that  will  permit  of  the  pre- 
scribing and  dispensing  of  distilled  spirits  and  wines  in  the  legiti- 
mate exercise  of  their  professional  services. 
Section  630  provides  that  after  May  1,  1919,  there  shall  be  paid 
by  the  purchaser  to  the  vendor  at  the  time  of  sale,  one  cent  for  each 
ten  cents  or  fraction  thereof  paid  for  any  soft  drink,  ice-cream,  ice- 
cream soda,  sundae,  or  similar  article  of  food  and  drink.  The 
wording  of  this  section,  simple  as  the  subject  may  appear,  opens  up 
at  least  two  questions  that  may  require  official  decisions  and  regu- 
lations to  be  promulgated.  The  wording  of  the  section  reads  "  when 
any  of  the  above  are  sold  on  or  after  such  date  for  consumption  in 
or  in  proximity  to  such  place  of  business."  It  would  thus  appear 
that  if  the  sale  is  made  prior  to  May  1,  1919,  the  delivery  may  be 
made  at  any  subsequent  time  and  be  exempt  from  payment  of  the 
tax.  Moreover,  the  tax  need  not  be  paid  if  the  article  is  consumed 
elsewhere  than  on  the  premises  of  the  vendor  or  in  proximity 
thereto.  Presumably  the  tax  was  to  be  levied  upon  this  class  of 
articles  as  luxuries  and  they  cease  to  be  such  luxuries  if  bought  and 
paid  for  in  April  or  if  consumed  elsewhere  than  at  the  place  of 
purchase.  That  such  a  ridiculous  extension  of  the  definition  of  a 
luxury,  that  such  a  gem  of  crudity,  should  be  incorporated  in  an 
act  of  the  United  States  Congress  is  as  mortifying  as  ludicrous. 
The  drug  trade  had  quite  generally  assumed  that  the  tax  on  per- 
fumes, toilet  articles,  etc.,  and  on  proprietary  medicines  was  to  be 
