4I2 
Editorial. 
Am.  Jour.  Pharm. 
July,  1919. 
ceipt  of  order  on  Form  739  and  in  conformity  with  the  provisions  of 
T.  D.  2788,  until  their  present  supplies  are  exhausted.  Such  orders 
may  be  filled  from  spirits  taxpaid  at  the  $6.40  rate. 
Wholesale  or  retail  liquor  dealers  who  are  not  licensed  drug- 
gists or  pharmacists  will  not  be  permitted  to  qualify,  after  their 
present  stocks  are  exhausted,  to  deal  in  either  beverage  or  non- 
beverage  spirits. 
Wholesale  pharmacists  may  continue  to  qualify  for  the  sale  of 
liquors  or  wines  for  non-beverage  purposes,  in  conformity  with  the 
provisions  of  T.  D.  2788. 
Non-beverage  alcohol,  tax-paid  at  the  rate  of  $2.20  per  gallon 
may  be  used  in  filling  prescriptions  for  spirits  or  alcohol  so  medi- 
cated or  denatured  in  accordance  with  existing  regulations  as  to  be 
unfit  for  beverage  use.  In  filling  prescriptions  for  spirits  or  alcohol 
not  so  medicated  or  denatured  as  to  render  it  unfit  for  beverage  use, 
liquor  tax-paid  at  the  rate  of  $6.40  per  gallon  only  must  be  used. 
Tax-paid  wine  must  be  used  in  all  cases. 
Sacramental  Wtines  Produced  under  Clerical  Supervision. 
The  procedure  outlined  in  T.  D.  2765  for  the  production  of  wines 
in  quantities  not  exceeding  1,000  gallons  should  be  followed  where 
wines  are  produced  for  sacramental  purposes  by  churches  or  re- 
ligious orders,  and  the  production  and  distribution  is  entirely  under 
clerical  supervision.  Such  wines  may  be  removed  from  the  premises 
where  produced,  in  accordance  with  the  provision  of  T.  D.  2788. 
The  labels  required  by  that  T.  D.  may  be  omitted. 
The  details  of  the  procedure  outlined  in  the  two  Treasury  De- 
cisions mentioned  will  be  furnished  to  any  interested  person,  by  the 
collector  of  internal  revenue  for  the  district  in  which  the  wines  are 
produced. 
If  objections  are  made  to  collectors  that  the  provisions  of  the 
Treasury  Decisions  are  inapplicable  to  the  established  procedure  of 
any  recognized  religious  body,  and  that  they  impede  or  interfere 
with  historic  rites  or  customs,  the  collector  will  carefully  investigate 
the  facts  and  make  full  report  to  the  Commissioner  in  order  that  it 
may  be  determined  whether  the  regulations  should  be  modified  to 
meet  the  needs  of  the  particular  case.  Wine  used  for  sacramental 
purposes  is  subject  to  tax. 
