Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1898-07-28
q SOME RULINGS.
Internal Revenue Commission
er Issues important Circular.
Some Important Information in Regard
to Taxable Propriety Medicines.
ne Defines What Articles Advertised on Wrap.
pers Are Liable to the Tax.

washington. July 27.-The commits
Siolef o1 internal revenue, today, is
sued an important circular in which he
gives an Interpretation of the last
clause Of section 20 of the war revenue
act as TO what medicinal preparations
or articles are subject to tax. there
under.
The commissioner constructs this
clause as follows: ANY medicinal ar-
tic'e which is compounded by any for
mula published or unpublished. VIII
ne held to be taxable under schedule
*, Act of June IL, 1898. when ii is put
up in style or manner similar to that
of patent, trade mark, or proprietary
medicine in general. or is advertised on
the package or otherwise as a remedy
or specific for any ailment. as having
any SPECIAL claim to merit, or as having
any peculiar advantage in mode OF pre-
paration. quality. use or effect.
Any medicine will be held to he put
up in style or manner similar" eto.
when the package. cartoon. wrapper.
label, bottle or container resembles in
one or more particulars any make or
the brand Of patent. trade mark, or
proprietary medicine in general"
For example, the use of a trade mark
upon medicine makes it taxable Also
the use of the makers name or any
other PERSONS name in the possessivc
form Immediately before the name of
The medicine, as Smiths Pills" or the
use Of any name Immediately following
| The namc Of the medicine. This shall
| not be construed, however, 10 prohibit
The name Of the physician who was the
anthor Of the formula Immediately fol-
| lowing the name Of the medicine. Nor
shall it be construed to prohibit tho
name Of The manufacturer being
! blown in the bottle or printed conspic-
uously on the label or wrapper
Any medicinal article will be held 10
be advertised on the package or other
wise az remedies or specifics for any
| ailment," il there is any statement
| whatever in any Tart of the article or
any disease or affection of the human
or animal body" for which the con-
| tents should or might lie used.
This shall not be construed, however.
as prohibiting the printing of the for
mua and the dose on the label. or
words indicating the therapeutic action
If the medicine in purely technical
language not in common use.
Any medicinal article win be held to
he advertised on the package or other
wise as having any special claim -
| merit, or to any peculiar advantage III
The mode of preparation or quality, u.s.
or effect, when any description Of if
either in the title or formula. or other
cludcs amy statement TO the effect that
1t has a special or peculiar merit ~
value over other like articles. or other
articles Of the same class Or whon
| II has any word, phrase or sentence.
either in the title or formula, or other
wise which indicates its superior merit
over articles of its class.
For example. tastcless quinine,'
improved cod liver OIL but this shall
not be construed to exclude the words
Pure, chemically pure" etc, which
have for their object the definition "f
he grade of the article or the words
graduated, crystallizcd, pressed and
resublimed,' etc, intended to indicat"
the manner of manufacture and which
indicate only we'll known and establish
ed methods Of manufacture