Am.  Jour.  Pharm. 
June,  1919. 
Editorial. 
337 
With  this  theory  and  purpose  of  the  enactment  we  are  finding 
no  fault,  but  with  the  practical  application  and  the  selection  of 
articles  on  which  special  taxes  are  levied,  we  are  of  the  opinion  that 
Congress  committed  many  errors  calling  for  criticism  and  the  de- 
mand for  prompt  correction.  We  cannot  believe  that  the  exigency 
confronting  Congress  justified  the  placing  of  special  taxes  upon 
such  articles  as  unfermented  grape  juice,  carbonated  waters,  ice 
cream  and  soda-water,  or  upon  medicines  because  held  out  by  the 
manufacturers  as  remedies  for  any  disease  "  affecting  the  human 
or  animal  body,"  or  upon  "toilet  soaps"  for  maintaining  a  healthy 
bodily  aspect,  or  upon  petroleum  jelly,  hair  restoratives,  mouth 
washes  and  dentifrices,  all  of  which  play  an  important  part  in 
modern  hygiene.  Scientific  sanitation  considers  many  of  these  as 
necessary  agents  and  their  daily  use  as  essential  to  the  preservation 
of  health. 
The  action  of  Congress  in  making  such  articles  special  objects 
for  taxation  places  before  contemporary  nations,  our  friends  and 
allies  as  well  as  our  enemies,  a  condition  of  exigency  and  necessity 
that  never  existed  in  the  United  States  and  this  false  impression 
cannot  be  eradicated  too  soon.  The  sentiment  is  very  pronounced 
that  Congress  erred  in  the  placing  of  these  so-called  luxury  and 
special  excise  taxes  and  the  demand  for  their  repeal  is  unmistakable 
and  must  receive  the  early  consideration  of  that  body. 
In  our  opinion  the  excise  taxes  covered  by  Title  IX  with  its 
various  sections  covering  such  a  variety  of  articles  as  automobiles 
and  accessories  so  essential  to  business,  musical  instruments,  sport- 
ing materials,  portable  fans,  thermos  bottles,  furs,  boats,  toilet  soaps, 
carpets,  trunks,  wearing  apparel,  jewelry,  etc.,  should  be  carefully 
revised  to  discriminate  between  such  necessities  as  toilet  soaps,  to 
encourage  the  use  of  which  no  tax  should  be  levied,  and  jewelry  for 
adornment  only.  Moreover  that  section  628  taxes  on  carbonated 
waters  and  soft  drinks ;  630,  that  on  ice-cream,  sodas,  sundaes,,  etc. ; 
and  907,  perfumes,  toilet  articles,  petroleum  jellies,  hair  prepara- 
tions, mouth  washes,  dentifrices,  proprietary  medicines,  etc.,  should 
be  repealed  in  their  entirety,  and  the  sooner  the  better. 
G.  M.  B. 
