Am.  Jour.  Pharm. 
April,  19 19. 
Editorial. 
197 
special  tax  of  3  per  centum  of  the  price  at  which  they  are  sold  by 
the  manufacturer.  It  is  assumed  that  under  the  title  of  toilet  soaps 
and  toilet  soap  powders  will  be  included  shaving  soaps  and  shaving 
soap  creams,  and  on  these  the  tax  will  most  likely  be  "  absorbed " 
by  the  manufacturers  or  at  least  paid  at  the  source  of  production. 
The  most  vexing  questions  to  the  drug  interests  are  presented  by 
the  vague  and  uncertain  language  of  Sections  1006  and  1007, 
amending  Sections  1  and  6  of  the  Act  of  Congress  approved  De- 
cember 17,  1914,  commonly  known  as  the  Harrison  Act.  These 
amendments  well  illustrate  the  viciousness  of  riders  and  the  danger 
of  permitting  the  extremist  or  over-zealous  legislator  to  formulate 
radical  amendments  to  existing  laws.  The  attempt  to  strengthen 
the  Harrison  Act  has  resulted  in  increased  confusion  and  difficulties 
to  the  Department  as  well  as  to  the  drug  trade  and  medical  practi- 
tioners. The  re-licensing  of  those  already  licensed  to  act  as  manu- 
facturers or  distributors  of  opium,  etc.,  until  June  30,  1919,  under 
an  increased  license  fee,  cannot  be  looked  upon  as  necessary  as  a 
means  of  raising  any  additional  revenue.  The  making  of  an  addi- 
tional inventory  of  the  stocks  on  hand  has  been  somewhat  of  a 
burden  as  well  as  a  nuisance  to  these  licensed  distributors. 
The  attempt  to  classify  the  various  dealers  or  distributors  of  the 
narcotics  covered  by  the  act  by  means  of  definitions  has  created 
some  questions  that  will  be  exceedingly  difficult  for  the  Department 
to  decide.  The  attempt  has  been  to  classify  these  as  importers  or 
manufacturers  who  shall  pay  $24  per  annum,  wholesale  dealers  $12, 
retail  dealers  $6,  and  medical  practitioners  who  shall  pay  $3  per 
annum. 
The  definition  for  the  first  class  named  is  "  every  person  who 
imports,  manufactures,  compounds,  or  otherwise  produces  for  sale 
or  distribution  any  of  the  aforesaid  drugs  shall  be  deemed  to  be  an 
importer,  manufacturer  or  distributor."  The  bone  of  contention 
here  is  the  meaning  of  the  word  "  compounds  "  in  the  act.  If  the 
construction  placed  upon  this  be  such  as  to  cover  the  preparation 
of  such  medicines  as  paregoric,  Bateman's  drops  or  Brown  mixture 
because  opium  in  some  form  enter  into  these,  then  every  person  who 
manufactures  such  necessary  pharmaceuticals  becomes  a  com- 
pounder and  subject  to  such  tax  as  well  as  in  any  other  class  under 
which  he  may  have  to  register. 
The  definition  for  a  wholesale  dealer  is  that  "  every  person 
who  sells  or  offers  for  sale  any  of  said  drugs  in  the  original  stamped 
