336 
Editorial. 
[Am.  Tour.  Pharrn. 
«•      June,  1919. 
ethical  pharmacy,  could  with  no  impropriety  assume  the  responsi- 
bility of  proposing  such  a  reorganization  of  medical  practices.  The 
opportunity  for  the  rendering  of  a  truly  altruistic  service  that  will 
redound  to  the  benefit  of  society  and  also  to  the  advancement  of 
the  professions  concerned,  is  presented  and  there  should  be  no 
hesitancy  on  the  part  of  the  professions  and  the  organizations  repre- 
senting them  in  organizing  and  promulgating  such  a  movement. 
G.  M.  B. 
THE  REPEAL  OF  THE  LUXURY  TAXES. 
When  Congress  entered  upon  the  preparation  of  the  Revenue 
Law  of  1918,  the  members  were  confronted  by  the  necessity  of  rais- 
ing enormous  sums  to  carry  on  the  war  for  a  period  variously  esti- 
mated as  from  a  few  months  to  several  years.  Consequently,  their 
attenion  was  directed  to  the  imposing  of  excise  and  luxury  taxes 
upon  all  sorts  of  articles,  some  of  which  had  never  before  been 
considered  by  Congress  as  worthy  of  consideration  for  taxation. 
Although  the  armistice  was  signed  at  a  date  much  earlier  than  was 
generally  anticipated,  the  discussions  in  Congress  and  the  various 
contentions  and  problems  entering  into  consideration  in  the  framing 
of  a  revenue  law,  had  progressed  to  a  point  where  entire  recon- 
sideration, in  the  uncertainty  existing,  was  impractical  and  so  in  the 
Act,  as  passed  finally  in  February,  191 9,  we  find  many  inconsist- 
encies and  much  that  is  to  be  criticised  and  some  sections  that  will 
require  amendment  or  repeal. 
In  the  supposed  exigency,  the  loyal  people  of  the  United  States 
accepted  the  decisions  of  Congress  and  as  a  body  have  very  gen- 
erally met  all  demands  and  borne  the  burden  of  very  unusual  and 
heavy  taxation.  Now  that  the  clouds  of  war  are  rolling  by  and 
peaceful  skies  spreading  overhead  and  the  trade  winds  of  industrial 
and  commercial  activity  and  national  progress  blowing  our  way, 
conditions  have  undergone  a  radical  change. 
The  time  has  come  to  take  more  sober  thought,  to  pass  more 
deliberate  judgment  upon  what  are  proper  articles  to  be  selected  for 
taxation.  The  evident  intent  was  to  select  for  special  taxation 
articles  which  were  considered  as  unnecessary,  simply  for  adorn- 
ment or  self-indulgence,  the  consumption  of  which  could  be  cur- 
tailed or  a  special  tax  paid  by  those  who  persisted  in  purchasing  such 
finery  and  luxuries. 
