568 
Editorial. 
Am.  Jour.  Pharm. 
Sept.  1919. 
honesty  and  worthiness  of  the  profession  as  a  whole  which  is  im- 
plied by  such  a  trust." 
Many  of  the  other  recommendations  of  this  address  of  President 
La  Wall  are  placed  before  our  readers  in  the  account  of  the  meeting 
of  the  A.  Ph.  A.  and  it  is  hoped  that  the  thoughts  presented  in  these 
two  admirable  presidential  addresses  will  receive  the  consideration 
merited  and  be  made  effective  by  appropriate  actions. 
G.  M.  B. 
FURTHER  RULINGS  OF  THE  INTERNAL  REVENUE  BU- 
REAU CONCERNING  NON-BEVERAGE  ALCOHOL. 
The  attention  of  druggists  and  manufacturers  who  are  holders  of 
permits  to  use  or  sell  non-beverage  alcohol  is  directed  to  the  follow- 
ing additional  rulings  of  the  Internal  Revenue.  The  efforts  of  all 
such  holders  should  be  directed  toward  the  elimination  entirely  of 
alcoholic  beverages  or  the  surreptitious  use  for  beverage  purposes 
of  preparations  made  for  legitimate  use  as  medicines,  flavoring  ex- 
tracts, or  toilet  articles.  Those  who  violate  the  provisions  of  these 
acts  and  regulations  or  who,  as  manufacturers  or  dealers,  do  not  use 
every  effort  to  prevent  such  frauds  will  assume  a  responsibility  which 
may  bring  severe  penalties  as  well  as  reflecting  upon  the  position  of 
the  drug  trade,  every  branch  of  which  is  endeavoring  to  eliminate 
from  its  transactions  all  unnecessary  use  of  alcohol  and  all  alcoholic 
preparations  that  are  consumed  as  beverages. 
G.  M.  B. 
To  Holders  of  Non-beverage  Alcohol  Permits,  Form  737 : 
The  Commissioner  of  Internal  Revenue  has  ruled  in  answer  to  a 
question  as  to  whether  it  is  necessary  for  druggists  who  are  already 
bonded  on  Form  738  for  the  use  and  sale  of  distilled  spirits  for  other 
than  beverage  purposes  to  file  new  bonds,  prescribed  in  Treasury 
Decision  2788,  in  order  to  dispense  wines  and  liquors  in  accordance 
with  the  regulations  set  forth  in  Treasury  Decision  2881,  that  new 
bonds  should  be  filed  by  all  persons  desiring  to  handle  wines  in  addi- 
tion to  non-beverage  alcohol. 
Therefore,  all  holders  of  permits  on  Form  737  desiring  to  dis- 
pense wines  and  liquors  in  addition  to  alcohol,  in  accordance  with 
the  regulations,  are  required  to  file  new  bonds. 
