New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-04-07
MEDICINES EXEMPT FROM TAX.

rrpcrI Az STATING RESTRICTIONS UNDER WHICH
MEDICINAL PREPARATIONS WILL NOT NEED TO
BE srAMPED-REFEEENCE TO VOLUME AND
PAGE OF PUBLISHED FORMULA WILL SERVE IN
STEAD OF The FORMULA ITSELF.
WASHINGTON April 6.-The following letter con-
{ains matters of interest to the drug trade through
out the United States:
TREASURY DEPARTMENT.
OFFICE OF INTERNAL REVENUE,
WARRINGTON, March 80. 1876.
SIR: Yours Of the 23d inst is received and contents
You state that Of the druggists OF Boston claim
that under me first clause OF section y OF tne act OF FeV
formula published In any standard medical authority
are not soO aO are 20 uey referred to on the printed
label In other words, without the formula ltsct beng
ihat ne condition OF said section is sufficiently compiled
with II there published on the label the dispensatory
or pbarmacJpDc or pharmaceutical journal, with the
mage where such formula published. In reply. have
10 inform that such reference as you nave nGl-
resuirements Of the law 1t Will be noticed the
statute does not simply provide Ior reieience 10 the
are required TO be distinctly referred to-the
This cfce ia OF opinion that the shortest easiest and
definite manner Of referring distinctly both to tho
formula ana where ISunI tIe usnne me- prSscrioea
1he publication full OF the formula. IT, in addition
10 m" other matter printed on tho label the name of the
medicine dose directions, etc, the maker or cou-
pOunder distinctly sets forth that the article Is made,
prepared or compounded by him according to pub
ished formula, aud gives the medical authority, the
boos edition page. etc, or the medical Journal the
volume and page, the number and page and, II two
or more different formulas given by the same
authority the same page designating the particular
formula number on the as No. or No. and
distinct, this Office Will regard the condition OF eXemp
lion as complied with, modifying the rulings and de
cisions the Office heretofore published in Special
las 10 correspond with the changes required by
fhe 81 section OF the act or FED. 8, 1878.
The following summary is gwen FOR your direction aud
that OF officers generally win regard TO the
nresent Inability Of medicines and medicinal prepara-
lions to stamp lax under las III force a. That all
patent and proprietary medicines ana medicinal
nreparatOns all such medicine, &C. for which pro-
rretary claim is made real or pretended, must be
stnmped when sold, offered exposed for sale. a.
Thai ofcInal and standard medicines. &c, prepared
according formulas published In authorized medical
hooks or Journals put aud Labelled simply with the
name OF the articles and the OF tie MAKER COM
pounder are exempt from stamp tax without the
where found being printed or referred 10
10 any manner upon such LABEL g. That ohcinal medi-
cines nut up in style or manner similar To patent
medicines proprietary medicines In general the same
heng m retail packages with tables attached stating
diseases for which they remedies stating the dose
aud giving directions for use are liable 10 stamp tax
uuless In addition such matter indicated ABOVE,
there shgll be also printed the label the formula
or Journal where such formula Is found or distinct
announcement that the article IN question Is made or
compounded according to a published formula Win
distinct reference TO tho standard authority where
found in the manner herenbefOre described
In this latter case such medicines aud
so put up are not liable 70 stamp tax. a.
Unofcinal medicines, or medicines, &c, made
prepared or compounded, but not IN accordance with
FORMULAS published any standard dispeusatOry
pnarmacopeia, or pharmaceutical journal. &c. are Ia
Bile 70 stamp unless the exact formula Is printed
upon labels attached 20 such articles, ana unless
there is an absence OF all claim Any prOpretorship in
tho making preparing OF the same.
Very respectfully, j. W. DOUGLASS, Commissioner.
j. u. Sewal, esq, Supervisor, Boston, Mass.