Am.  Jour.  Pharm. 
Sept.  1919. 
Editorial. 
569 
To  Holders  of  Non-beverage  Alcohol  Permits,  Form  737 : 
The  Commissioner  of  Internal  Revenue  has  instructed  this  office 
to  give  general  publicity  to  the  following  statement  of  the  Bureau's 
policy  in  regard  to  the  compounding  and  sale  of  medicinal  and  toilet 
preparations  and  flavoring  extracts  : 
The  general  abuses  recently  discovered  in  prohibition  territory, 
of  preparations  manufactured  with  non-beverage  alcohol,  indicate 
that  a  change  is  necessary  in  the  Bureau's  policy  of  enforcing  the 
regulation  governing  such  manufacture.  Greater  precaution  must 
be  taken  to  prevent  the  marketing,  under  the  guise  of  legitimate 
and  necessary  medicinal  and  toilet  preparations  and  flavoring  ex- 
tracts, of  preparations  which  do  not  conform  to  the  standards  fixed 
by  regulations,  and  which  are  easily  and  generally  diverted  to 
beverage  uses.  It  is  not  only  important  that  the  revenues  should  be 
protected  in  this  regard,  but  also  that  manufacturers  who*  habitually 
comply  with  the  regulations  and  take  care  that  their  preparations  are 
not  sold  as  beverages,  should  not  be  discredited  through  the  opera- 
tions of  the  unscrupulous. 
The  present  regulations  (Treasury  Decisions  2760  and  2788, 
copies  of  which  are  enclosed)  set  forth  the  prescribed  standards  for 
all  preparations  in  which  non-beverage  alcohol  may  be  used. 
Hereafter,  all  manufacturers  of  preparations  in  which  non- 
beverage  alcohol  is  authorized  to  be  used  will  be  uniformly  held  for 
tax  and  penal  liability  where  their  products  have  been  found  to  be 
manufactured  and  marketed  otherwise  than  according  to  the  regu- 
lations. This  rule  will  be  followed  even  though  there  is  no  evidence 
indicating  bad  faith  or  neglect  on  the  part  of  the  manufacturer  or 
user  of  non-beverage  alcohol. 
Permit  holders  are  therefore  informed  that  all  preparations 
manufactured  by  them  must  conform  to  the  standards  of  the  U.  S.  P. 
or  National  Formulary,  or  Circular  19  of  the  Department  of  Agri- 
culture, and  to  the  regulations  of  the  Bureau  governing  the  manu- 
facture and  sale  of  such  preparations.  It  is  essential  that  permit 
holders  through  constant  supervision  and  frequent  tests,  assure 
themselves  that  their  products  are  being  manufactured  according  to 
regulations,  and  the  Department  will  hereafter  hold  them  account- 
able. The  duty  is  also  clearly  upon  them,  under  the  law,  not  only  to 
assure  themselves  that  their  products  are  being  manufactured  in  a 
legal  manner,  but  that  they  are  not  distributed  in  such  manner  as  to 
