Am.  Jour.  Pharm. 
April,  19 1 9. 
Editorial. 
199 
shall  be  kept  of  all  sales,  exchanges  or  giving  away  of  such  prepara- 
tions and  in  such  a  manner  as  the  Commissioner  of  Internal  Reve- 
nue shall  direct.  Doubtless,  in  due  time  the  form  of  this  record 
will  be  prescribed.  In  the  meantime  such  sales  or  dispensing  should 
be  recorded. 
It  is  evident  that  in  carrying  out  the  tax  stamp  provisions  that 
the  same  importation  of  opium,  morphine,  etc.,  may  be  repeatedly 
taxed  as  it  passes  through  the  hands  of  the  importer  and  manufac- 
turer before  it  finally  reaches  the  dealer  in  the  form  of  finished 
preparation,  as  in  each  subdivision  of  package  or  change  of  product, 
restamping  will  undoubtedly  be  insisted  upon. 
The  difficulties  of  administering  the  law  as  it  now  stands  and 
the  innumerable  questions  which  are  bound  to  arise  regarding  the 
purport  of  the  wording  will  probably  necessitate  further  reconsid- 
eration and  further  amendment  of  the  Harrison  Act. 
G.  M.  B. 
TREASURY  DECISION  NO.  2788. 
Under  date  of  February  6, 1919,  Commissioner  of  Internal  Reve- 
nue D.  S.  Roper  issued  T.  D.  2788  relating  to  Nonbeverage  distilled 
spirits  and  wines,  being  "  Instructions  relative  to  the  sale  and  use 
of  distilled  spirits  and  wines  for  other  than  beverage  purposes  under 
the  food  control  act  of  August  10,  1917,  and  the  acts  of  November 
21,  1918,  and  October  3,  1917."  As  these  have  a  direct  bearing 
upon  the  necessary  work  of  pharmacists  they  should  be  studied  by 
them  so  that  they  may  be  complied  with  if  at  all  practicable. 
There  are  unfortunately  a  number  of  statements  and  depart- 
mental rulings  in  this  promulgation  that  we  are  rompelled  to  criti- 
cise as  contrary  to  the  intent  of  the  laws  themselves  and  as  unneces- 
sary interferences  with  the  legitimate  practice  of  medicine  and 
pharmacy. 
The  food  conservation  act  of  August  10,  1917,  forbid  the  use  of 
food  materials  in  the  production  of  distilled  spirits  for  beverage 
purposes  and  provided  that  under  such  rules,  regulations  and  bonds 
as  the  President  may  prescribe,  such  materials  may  be  used  for  the 
production  of  distilled  spirits  exclusively  for  other  than  beverage 
purposes. 
The  act  of  November  21,  191 8,  reaffirmed  this  attitude  of  the 
government  and  provided  :  "  The  Commissioner  of  Internal  Revenue 
