Am.  Jour.  Pharm.  | 
August,  1919-  * 
Editorial. 
493 
them  in  the  future.  We  congratulate  the  pharmacists  of  Penn- 
sylvania for  having  the  courage  of  their  convictions  and  on  the 
timely  action  taken. 
G.  M.  B. 
A  FURTHER  RULING  RELATING  TO  EXEMPTED 
NARCOTICS. 
Under  date  of  July  30,  the  following  letter  was  received  from 
the  office  of  the  Commissioner  of  Internal  Reveune.  As  it  sets 
forth  the  position  of  the  department  on  trading  in  "  exempted  nar- 
cotics "  and  the  records  to  be  kept  by  dealers  therein,  the  informa- 
tion contained  is  important  to  the  drug  trade  and  by  permission  or 
the  recipient  is  published  for  the  guidance  of  druggists. 
"Receipt  is  acknowledged  of  your  letter  of  the  second  instant, 
in  which  you  ask  for  information  relative  to  the  registration  in 
Class  5  under  the  Harrison  Narcotic  Law,  as  amended,  of  manu- 
facturers and  dealers  in  preparations  and  remedies  exempt  under 
Section  6,  as  amended. 
In  reply  you  are  advised  that  manufacturers  of  exempt  prepa- 
rations are  required  to  register  in  Class  5  and  pay  special  tax  of  $1 
a  year  or  fraction  thereof.  Registration  in  this  class  entitles 
persons  so  registered  to  purchase  order  forms  upon  which  to  secure 
the  narcotic  drugs  entering  into  the  manufacture  of  their  product. 
Class  5  registrants  will  not  be  required  to  make  or  file  an  inven- 
tory of  exempted  drugs. 
Every  manufacturer,  producer,  compounder,  or  vendor  (includ- 
ing dispensing  physicians)  of  exempt  preparations  or  remedies 
must  keep  a  daily  record  of  all  sales,  exchanges,  or  gifts  of  such 
preparations  or  remedies. 
The  record  to  be  kept  by  manufacturers,  producers,  or  com- 
pounders of,  and  wholesale  dealers  in  untaxed  narcotic  prepara- 
tions or  remedies  must  show  the  date  of  sale,  registry  number  of 
person  to  whom  sold,  the  name  and  address  of  the  purchaser  and 
the  name  and  quantity  of  preparation  or  remedy  sold,  exchanged  or 
given  away.  An  accurate  record  must  also  be  kept  by  manu- 
facturers, producers  and  compounders  of  drugs  purchased  by  them 
on  order  forms  and  used  in  the  production  of  exempted  prepara- 
tions or  remedies  showing  the  date  when  a  new  mixture  is  made 
up,  the  name  and  quantity  of  the  particular  narcotic  drugs  used 
and  the  date  when  the  mixture  is  exhausted. 
