"^'"kiyrxs/^'"'' }      Reviews  and  Bibliographical  Notices  23  5 
How  shall  a  distinct  reference  to  the  formula  be  made  in  such  a  case  ?  Clearly  not  by  simply  naming 
the  book  and  the  page. 
Something  more  than  that  is  necessary  for  a  distinct  reference.  Can  a  better  method  be  adopted  than 
by  simply  publishing  the  formula?  Is  such  a  publication  harder  in  this  case  than  in  the  case  of  unofificinal 
medicines  where  the  formula  7)iust  be  published  ? 
This  office  is  of  the  opinion  that  the  shortest,  easiest,  and  most  definite  manner  of  referring  distinctly 
both  to  the  formula  and  where  found,  is  the  manner  prescribed  in  office  letter  to  you  of  March  4th,  but  does 
not  insist  upo?i  the  publication  in  full  of  the  forjnula. 
If.  in  additioti  to  the  other  inatter  pri7ited  on  the  label,  the  na7ne  of  the  7nedicine,  dose,  directions ,  etc., 
the  maker  or  compoiinder  distinctly  sets  forth  that  the  article  made ,  prepared ,  or  compounded  by  him 
is  according  to  a  publisJied formula,  and  gives  tJie  medical  authority — the  book,  editio7t,  page,  etc.,  or 
the  medical  jour7ial,  the  voluine,  mitnber,  date  of  issue,  and  page,  and  if  two  or  7ttore  different  for- 
mulas are  g^v  en  by  the  sa7ne  authority  on  Ihe  sa77ie  page,  designating  the  particular  for7nula  by  its 
number  on  the  page,  as  No.  i.  No  2  or  i7i  so7ne  other  7nanner  equally  definite  and  distinct,  this  office 
■will  regard  the  condition  of  exe7fiption  co77iplied  with. 
In  conclusion,  under  the  Internal  Revenue  Law  now  in  force,  this  office  holds — 
(i.)  That  all  patent  and  proprietary  medicines  and  medicinal  preparations,  and  all  medicines,  etc.,  for 
which  any  proprietary  claim  is  made,  real  or  pretended,  must  be  stamped  when  sold,  offered,  or  exposed 
for  sale. 
(2.)  That  officinal  and  standard  medicines,  etc.,  prepared  according  to  the  formulas  published  in  author- 
ized medical  books  or  journals,  put  up  and  labelled  simply  with  the  name  of  the  article  and  the  name  of 
the  maker  or  compounder,  are  exempt  from  stamp  tax,  without  the  "  formula  and  where  found  "  being 
printed  or  referred  to  in  any  manner  upon  such  label. 
(3.)  That  officinal  medicines,  etc.,  put  up  in  a  style  or  manner  similar  to  patent  or  proprietary  medicines 
in  general — the  same  being  in  retail  packages  with  labels  attached  statin  the  diseases  for  which  they  are 
remedies,  stating  the  dose  and  giving  directions  for  use,  are  liable  to  stamp  tax — U7iless,  in  addition  to  such 
matter  as  is  indicated  above,  there  shall  be  also  printed  on  the  label  the  formula  and  the  reference  to  the 
standard  medical  book  or  journal  where  the  formula  is  found  ;  or  a  distinct  an?tounce7nent  that  the  article 
in  question  is  77tade  or  co77ipounded  according  to  a  published for7nula  with  a  distittct  refere7ice  to  the 
standard  authority  where  found  in  the  manner  herei7ibefore  described.  In  this  latter  case  such  medi- 
cines, etc.,  so  put  up  are  not  liable  to  stamp  tax. 
(4.)  Unofficinal  medicines,  or  medicines,  etc.,  made,  prepared,  or  compounded,  but  not  in  accordance 
with  formulas  published  in  any  standard  Dispensatory  or  Pharmacopoeia,  Pharmaceutical  Journal,  etc., 
are  liable  to  stamp  tax — unless  the  exact  formula  is  printed  upon  the  labels  attached  to  such  articles,  and 
unless  there  is  an  absence  of  all  claim  to  any  proprietorship  in  the  making  or  preparing  of  the  same. 
Very  respectfully, 
Alexander  P.  Tutton.  Esq.,  J.  W.  DOUGLASS, 
Supervisor ,  Philadelphia.  Com77tissioner. 
REVIEWS  AND  BIBLIOGRAPHICAL  NOTICES, 
The  Histology  and  Histochemistry  of  Man.  A  Treatise  on  the  Elements  of  Compo- 
sition and  Structure  of  the  Human  Body.  By  Heinrich  Frey,  Prof  of  Medicine 
in  Zurich.  Translated  from  the  fourth  German  edition  by  Arthur  E,  J.  Barker, 
Surgeon  to  the  City  of  Dublin  Hospital,  &c.,  with  608  engravings  on  wood.  New 
York:  D.  Appleton  &  Co.    1875.    8vo,  pp.  683. 
Prof.  Frey's  work  is  regarded  in  Germany  as  one  of  the  best  treatises  on  this  sub- 
ject 5  it  has  passed  there  through  four  editions,  and,  through  a  translation  into  French, 
has  become  known  to  and  is  appreciated  by  the  students  of  histology  in  France.  Dr. 
Barker  has  done  good  service  in  making  this  work,  which  by  its  author  has  been 
revised  up  to  the  time  of  publication,  accessible  to  the  English-speaking  histologist 
and  the  medical-profession. 
The  introductory  chapter  gives  a  historical  sketch  of  the  beginning  and  develop- 
ment of  this  branch  of  science,  which  has  reached  its  present  acknowledged  importance 
with  the  aid  of  the  microscope  and  of  chemistry,  more  particularly  zoochemistry. 
The  work  is  divided  into  three  parts,  the  first  of  which  treats  in  two  sections  of 
the  elements  of  composition  and  of  structure  of  the  body,  describing  concisely,  in 
properly-arranged  groups,  the  chemical  compounds  found  in  the  body,  and  the 
formation  and  development  of  the  cell  and  other  elements  of  tissue.  This  is  fol- 
lowed, in  Part  H,  by  a  consideration  of  the  various  kinds  of  tissue,  those  composed 
of  simple  cells  in  two  groups,  the  connective  tissues  likewise  in  two  groups,  and  the 
composite  tissues.  The  remaining  260  pages  are  devoted  to  Part  III,  the  organs  of 
the  body,  which  are  divided  into  "organs  of  the  vegetative  type"  and  "organs  of 
the  animal  group.""    A  good  index,  of  19  pages,  in  double  columns,  concludes  this 
