Am.  Jour.  Pharm.  ) 
August,  1909.  ) 
Correspondence 
397 
CORRESPONDENCE. 
Editor  of  the  American  Journal  of  Pharmacy, 
Dear  Sir  : 
At  the  recent  meeting  of  the  P.  Ph.  A.  it  was  stated  on  the  floor 
of  the  meeting  by  the  Honorable  Theodore  Campbell,  a  member  of 
the  State  Legislature,  from  Philadelphia,  that  the  Internal  Revenue 
Office  had  information  which  would  lead  them  to  believe  that  a 
number  of  druggists  in  Pennsylvania  and  other  States  were  selling 
alcohol  without  having  taken  out  the  necessary  $25.00  Internal 
Revenue  special  tax.  commonly  called  the  retail  liquor  dealers 
license. 
Failure  to  take  out  this  license  subjects  the  proprietor  of  any 
store  selling  alcohol  to  an  additional  penalty  of  50  per  cent.,  making 
a  total  of  S37.50.  and  the  Internal  Revenue  authorities  would  be 
compelled  to  go  back  as  far  as  they  could  secure  evidence,  even  to 
the  time  of  the  dealer  starting  in  business,  and  collect  the  $37.50 
penalty  for  each  and  every  year. 
It  was  a  surprise  to  me  and  to  many  of  the  members  to  find  that 
there  were  druggists  foolish  enough  to  attempt  to  evade  this  law. 
but  a  consultation  with  the  Internal  Revenue  collector  for  this 
district  and  his  deputy  have  convinced  me  that  there  are  a  number 
in  this  State  who  are  doing  so. 
I  was  requested  by  a  vote  of  the  meeting  to  call  this  matter  to 
the  attention  of  the  editors  of  all  the  leading  pharmaceutical  journals 
in  the  country,  to  the  end  that  they  make  as  strong  an  announcement 
of  the  liability  of  the  druggists  to  this  tax  as  thev  could  see  fit  to  do. 
A  strong  editorial  on  this  subject  in  your  paper  would  probably 
save  a  great  many  foolish  druggists  from  incurring  a  heavy  penalty, 
in  addition  to  considerable  notoriety. 
Assuring  you  that  whatever  you  can  do  in  this  matter  will  be 
appreciated  by  the  Pennsylvania  Pharmaceutical  Association.  I  am. 
Very  truly  yours, 
Edgar  F.  Heffxer. 
July  3.  1900.  Secretary. 
P.  S.  The  Internal  Revenue  year  begins  July  1.  and  the  license 
can  be  taken  out  any  time  during  the  month  without  incurring  the 
extra  penalty. 
