ISSUED SEMI-MONTHLY BY NEW YORK AND CHICAGO, JANUARY 10, 1899. Membership in the A. Ph. A. Pharmacists desiring to join the Amer- tain printed information and application 2.50 IS THE COMMISSIONER SU- ADVERTISING RATES WILL BE QUOTED ON APPLICA- The AMERICAN DRUGGIST AND PHARMACEUTICAL RECORD is issued on the 10th and 25th of each month. Changes of advertisements should be received by the 1st and 15th of each month. We are not responsible for any money paid to agents. All communications should be addressed, and all remittances made payable to American Druggist Publishing Co., 62-68 West Broadway, New York. TABLE OF CONTENTS. EDITORIALS PRIZE ESSAY: How to File Prescriptions, by C. J. Wolfe Chocolate Syrup for Hot Soda, by W. A. PHARMACEUTICAL PROGRESS: Estimating Chlorides in Lithium Benzoate; Digitolavone; Pyrogallol Collodion; Borol; Decolorizing Red Carbolic Acid; Formaldehyde in Extract of Witch Hazel; Fluid Extracts with Lactic Acid; Formaldehyde and Thyroid Glands; Crystalline Capaloin; Micro-Chemical Recognition of Alkaloids; Stringybark Trees and Their Essential Oils; Valuation of Lithium Benzoate; Carbolic Ointment; Acetracts in Comparison with Fluid Extracts; Preparation of Iodoform by Electrolysis; Nitrate of Silver Emulsion for Ophthalmia ABSTRACTS AND SELECTIONS: The Assay of Nux Vomica, by Dr. R. E. 5 The Pharmacy of the Organoids, by J. C. 6 N our news columns we print in full an opinion prepared by the Assistant Attorney-General of the United States as to the construction which should be placed on section 20 of the War Revenue law, which clearly defines the attitude of the Department of Justice on that section, though it unfortunately leaves unsolved one particular question which the Commissioner of Internal Revenue claims was not definitely settled by the decision of the U. S. Circuit Court in re United States vs. Aristol, etc. As our readers are well aware, phenacetine, aristol and a number of similar synthetic bodies of complex composition and protected by United States patents and trade-marks held by the Farbenfabriken of Elberfeld Company, were declared by Judge Brown to be exempted from the stamp-tax by clause 20 on the ground that they are "uncompounded drugs or chemicals," which by that clause are specifically exempted from the tax. If this decision be of any value whatever, it is a general rule for the government of the Commissioner of Internal Revenue, yet we find in recent rulings from the office of the Commissioner repeated statements that the decision has not been accepted as "a rule governing this office," and that an appeal is to be taken from the decision of Judge Brown, and that in the meantime all medicinal preparations put up and sold under a patent trade-mark or proprietorship are taxable, and are liable to seizure wherever found not stamped. In a letter to Collector Chas. A. Treat, the Commissioner even states that "this office holds that phenacetine and like preparations are Issued Semi-Monthly. taxable and are liable to seizure wherever found unstamped." This assumption on the part of the Commissioner of Internal Revenue of the power to over-ride both the decision of the Circuit Court and the opinion of the Honorable Attorney-General of the United States is positively unique, and would be laughable were it not calculated to prove so unnecessarily annoying to the trade in general. If the Commissioner is dissatisfied with the decision of the Court, his recourse lies in an appeal, and it is folly for him to continually announce to the trade that an appeal will "probably be taken." While we do not know precisely the scope of the powers of the respective parties, it would seem to us that any attempt on the part of the Commissioner to seize phenacetine or any other of the drugs specifically named in the decision of the Court would not only lay the Commissioner liable to civil suit for damages, but would also constitute a contempt of court for which he would be responsible to Judge Brown. Whether or not synthetic chemicals held under patent and trade-mark rights should be subject to tax is no concern of the Commissioner of Internal Revenue. It is his business to learn what the law is and to administer that law as it stands upon the statute books to the best advantage of the United States, and with the least possible annoyance to the public. His attitude in the matter, however, has been that he is superior both to the United States Circuit Court and to the Attorney-General of the United States. This attitude is wholly untenable, and to persist in it is merely to annoy and harrass a trade which is already much "put upon" by the law even in its most favorable construction. If the Commissioner is so powerful as he appears to think himself, there is really no necessity of having any statutes enacted or any judiciary department to construe those statutes. The whole matter may be turned over direct to Commissioner Scott, who in his omniscience will no doubt run the Government a great deal better than it can be run by the united efforts of the Congress, the Attorney-General and the United States Courts. In the meanwhile Commissioner Scott should not stultify himself by publishing the opinion of the Attorney-General with the statement that it is "promulgated for the information and guidance of all officers of the Internal Revenue Service" and at the same time issue rulings which are totally at variance with the opinion thus officially promulgated. who has presumed to legislate for phar- fore the desire to protect their business macists. The preparations made by the State Board for amendments to the present State law, to be pushed by the Committee on Legislation, "provided the all-State bill fails to pass," are a very good indication of the certitude with which the failure of that measure is looked forward to. With both the State Board and the New York City Board strengthening their CITY PHARMACY LAW TO hands by the amendments outlined in our A LARGE attendance is looked for at the adjourned meeting of the College of Pharmacy of the City of New York announced for Tuesday evening, January 10th, when the draft of an amended pharmacy law for the City of New York will be presented for the consideration of the members. A summary of the amendments to be asked for by the Conference Committee on Pharmacy Law during the present session of the Legislature will be found on another page of this issue. The adoption of these amendments will confer considerable added power on the Board of Pharmacy and go far toward the better protection of the public from the dangers of incompetent dispensers of medicine and the fraudulent substitution of inferior for more expensive drugs and its attendant evils. The vicious propaganda carried on for some time past by an individual connected with the labor organizations of this city, who has been seeking legislation to compel drug clerks to become members of the labor organizations, has not been wholly without service in awakening the public mind to a realization of the dangers which attend a careless or perfunctory enforcement of the pharmacy act. The sensational newspapers have taken up the subject and exploited the work of this individual in a way which has sometimes brought grief and shame to the druggists of this city, who have known something of the extent of exaggeration and falsehood which has been indulged in, but they will perhaps feel inclined to forgive him for much of his evil doing, if, out of all the unjust attacks and calumniations, shall come even the small measure of good which is expected from the passage of an amended phar macy chapter of the charter of the City of New York. The passage of this bill, which is advocated by such institutions as the College of Pharmacy of the City of New York, the Kings County Pharmaceutical Society, the Brooklyn College of Pharmacy and the German Apothecaries' Association, representing all of the incorporated pharmaceutical institutions of Greater New York, would be a fitting rebuke to the individual referred to, news columns, the possibility of a single Board for the entire State becomes steadily more remote, and in view of this it would certainly seem to be the part of wisdom for the managers of the State Association to relinquish the idea of pushing legislation of this character for the present year at least. The true explanation of the advances are to be found first in the increased cost of importation of crude rubber and second in the agreement arrived at among manufacturers to correct the ruinous copetition which had practically demoralized the druggists' rubber sundries business. In conformity with the plans agreed upon at the conference of manufacturers of druggists' rubber sundries, which, as told exclusively in the AMERICAN DRUGGIST at the time, took place in this city early last year, the manufacturers have been able to perfect a strong combination, and the prices on a number of the rubber goods sold by retailers are now controlled on terms which seem to absolutely prohibit cutting at the sources of supply. The time was formerly when jobbers in druggists' rubber sundries could obtain such articles as breast-pump bulbs, hotwater bottles, finger cots, rubber bands, etc., at almost any figure from manufacturers, cutting among them being so prevalent, and many being so ready to listen to the tales of cutting among rival manufacturers that were brought to them by the same jobbers. We know of one in stance where a manufacturer had been induced to sell articles at a loss of 4c. per gross on the cost of manufacture be interests led the makers to form a mutual agreement for the maintenance of prices on some parity with the cost of manufacture. The existence of the agreement precludes, of course, any possibility on the part of rival jobbers of obtaining individual advantages over other jobbers, and they have been compelled to advance prices to the retailers, with the result that a general howl has gone up and, as we have said, the jobbers have been accused of belonging to all sorts of wicked trusts and combinations, when the fact is that the jobbers are quite helpless in the matter. It has been a matter of common knowledge among rubber men for several years past that rubber has been sold at a price low out of all proportion to the cost of importation. The manufacturers of rubber plasters were among the first to recognize this and they agreed among themselves a little over two years ago to take steps to overcome the ruinous competition which then existed. This competition, coupled with the increasing cost of crude rubber, had almost demoralized the rubber plaster industry. The price of crude rubber had advanced over 25 per cent, while the price of plasters had been cut in all directions. Considerations of selfpreservation then were sufficient to bring the rival manufacturers together to form some mutual agreement regarding prices, and this was happily effected, though no pool or trust in the popular meaning of these terms was entered into. "Matters of Practical Interest." I beg leave to acknowledge with thanks receipt of your check for five dollars ($5) in payment of the semi-monthly prize awarded me. Permit me further to express my appreciation of the interest which your journal manifests in matters of practical interest to the retail druggist. From letters which I have received since the publication of my article I feel sure your efforts in this direction are appreciated by retail druggists generally. Their energies have too long been used in helping others. By assisting them to help themselves you are doing a valuable work. With best wishes for your continued success, I am, yours truly, CHAS. G. MAPHIS. Charlottesville, Va. |