410 
Editorial. 
Am.  Jour.  Pharm. 
July,  1 9 1 9' 
does  not  cover  the  dispensing  of  potable  distilled  spirits  or  wines  as 
medicines  even  when  sold  legitimately  on  prescription.  The  follow- 
ing Regulation  of  the  Internal  Revenue  Department,  promulgated 
June  30,  specifically  applies  to  the  sale  or  dispensing  of  distilled 
spirits  or  wines  for  medical  uses. 
To  Collectors  of  Internal  Revenue  and  Internal  Revenue 
Agents  in  Charge: 
Section  1  of  the  Act  of  November  21,  1918  (War  Prohibition 
Law),  provides  that  after  June  30,  1919,  until  the  conclusion  of  the 
present  war,  and  thereafter  until  the  termination  of  demobilization, 
the  date  of  which  shall  be  determined  and  proclaimed  by  the  Presi- 
dent, no  distilled  spirits  held  in  bond  shall  be  removed  therefrom  for 
beverage  purposes,  except  for  export;  also  that  no  beer,  wine  or 
other  intoxicating  or  vinous  liquors  shall  be  sold  for  beverage  pur- 
poses, except  for  export.  It  authorizes  the  Commissioner  of  In- 
ternal Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
to  prescribe  rules  and  regulations  regarding  the  manufacture  and 
sale  of  distilled  spirits  and  removal  of  distilled  spirits  held  in  bond 
for  other  than  beverage  purposes,  and  to  govern  the  manufacture, 
sale,  and  distribution  of  wines  for  sacramental,  medicinal,  or  other 
than  beverage  uses. 
In  view  of  these  provisions  and  of  the  further  fact  that  the  Com- 
missioner has  jurisdiction  under  the  general  revenue  laws  over 
spirits  and  wines  on  bonded  premises  and  withdrawals  from  bond 
for  export,  the  following  instructions  are  issued : 
Exports. 
The  existing  regulations  governing  the  export  of  wines  tax  free 
(T.  D.  2416  and  2505),  and  governing  the  export  of  spirits  free  of 
tax  or  with  benefit  of  drawback  (Regs.  No.  29),  will  continue  in 
force  and  effect  for  the  export  of  wines  or  distilled  spirits  during 
the  war  prohibition  period. 
If  circumstances  arise  in  connection  with  such  exports  to  which 
the  regulations  seem  inapplicable,  or  which  they  do  not  fully  pro- 
vide for,  all  such  circumstances  should  be  submitted  for  specific 
ruling. 
Medical  Uses  of  Wines  and  Spirits. 
Physicians  may  prescribe  wines  and  liquors,  for  internal  use,  or 
alcohol  for  external  uses,  but  in  every  such  case  each  prescription 
