AF^v^im?-}        Report  on  Alcohol  Legislation,  117 
That  an  accurate  account  be  kept  of  all  alcohol  purchased  for  manufactur- 
ing purposes,  and  of  the  class  of  products  in  which  it  was  used. 
At  the  time  stamps  are  surrendered  and  a  claim  made  for  payment  of  the 
rebate  of  the  tax  on  alcohol  used  for  manufacturing  purposes,  there  shall  be 
presented  by  the  claimant  a  sworn  statement  setting  forth  the  class  of  articles 
in  the  manufacture  of  which  such  alcohol  was  used. 
No  such  claim  to  be  allowed  until  it  is  certified  to  as  correct  by  the  Internal 
Revenue  officer  deputized  for  this  purpose. 
To  protect  the  Revenue  against  fraud  by  the  manufacture  of  any  compound 
that,  under  the  guise  of  medicine,  could  be  popularly  sold  as  a  beverage,  the 
Commissioner  of  Internal  Revenue  shall  refer  a  sample  of  the  preparation  to 
an  expert  connected  with  his  office  for  analysis,  should  he  doubt  the  character 
of  the  product  on  which  the  manufacturer  claims  the  rebate  of  tax  on  alcohol. 
Upon  the  report  of  this  expert  the  Commissioner  shall  base  his  decision  as  to 
whether  the  manufacturer  is  entitled  to  the  rebate.  From  this  decision  an 
appeal  can  be  taken  as  hereinafter  provided  for. 
From  the  Commissioner's  decision  there  shall  be  a  right  of  appeal  to  a  Board 
to  be  selected  by  the  Secretary  of  the  Treasury,  from  names  submitted  by  the 
presidents  of  such  associations  as: 
The  American  Pharmaceutical  Association. 
The  American  Medical  Association. 
The  American  Chemical  Society. 
The  National  Wholesale  Druggists'  Association. 
The  National  Paint,  Oil  and  Varnish  Association. 
Each  president  presenting  the  names  of  three  persons,  but  not  more  than 
one  to  be  selected  from  each  Association.  The  Board  here  provided  for  shall 
meet  at  stated  intervals  in  Washington,  at  the  office  of  the  Commissioner  of 
Internal  Revenue,  to  consider  the  appealed  cases  as  above  provided  for.  Pro- 
tection to  the  Revenue  against  the  danger  of  illicitly  reclaiming  alcohol,  selling 
the  alcohol  represented  as  having  been  used  for  manufactures,  or  other  evasions 
of  the  law,  to  be  afforded  by  the  methods  now  at  the  command  of  the  Internal 
Revenue  Office  for  the  detection  of  frauds. 
COMMITTEE  ON    EEGISI,ATlON   OF  THE   NATIONAL   WHOLESALE  DRUGGISTS' 
ASSOCIATION. 
Edward  H.  Hance,  Chairman,  Phil- 
adelphia. 
Horace  M.  Sharp,  Philadelphia. 
Horace  Burrough,  Baltimore. 
B.  F.  Fairchild,  New  York  City. 
Albert  Plaut,  New  York  City. 
Hugh  H.  Osgood,  Norwich,  Conn. 
Arthur  W.  Claflin,  Providence,  R.  I. 
John  A.  Gilman,  Boston. 
Charles  Cook,  Portland,  Me. 
Wm.  A.  Robinson,  Louisville,  Ky. 
Dr.  R.  V.  Pierce,  Buffalo,  N.  Y. 
L.  A.  Lange,  Chicago. 
C.  H.  West,  St.  Louis. 
Frank  A.  Faxon,  Kansas  City,  Mo. 
J.  C.  Fox,  Atchison,  Kan. 
John  B.  Purcell,  Richmond,  Va. 
Evan  F.  Lilly,  Indianapolis,  Ind. 
P.  P.  Van  Vleet,  Memphis,  Ten  11. 
Edw.  H.  Cutler,  St.  Paul,  Minn. 
A.  R.  Olney,  Clinton,  la. 
Wm.  P.  Reddington,  San  Francisco. 
