New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-12-25
THE TAX ON PATENT MEDICINES
PREPARATIONS WHICH ARE CONSIDERED TO
BE FREE FROM DUTY.

BE FREE FROM DUTY.
Washington, Dec A.-The Commissioner OF In
terna Revenue to-day made public for the guidance
OF collectors. the opinion OF Assistant Attorney
General Boyd in regard TO the taxation Of medicinal
preparations under Schedule OF the act OF June 49,
1885. Later the existing regulations Will be
amended 10 conform Herewith. In the course Of
bis opinion Mr. Boyd says:
To draw the distinction clearly between
medicinal articles and preparations which hold to
be taxable under the provisions Of the law and
those that not. will call attention to class Of
prepare lions or medicines, samples Of which have
been filed with me for examination. and whlch IN
my opinion are not taxable They are articles
which put UP in bottles Walls or other pack
ages, more particularly for the Use OF physicians
There are such articles as antistreptococcic
serum. anutetanic serum. anudiphtheritic serum
not put up In the manner or style OF patent trhoe
mark or proprietary medicines IN general. nor are
they advertised the public upon the package or
otherwise as specifics or remedies for particular
diseases, or as claiming special merit. etc Inc
containing these preparations are simply mediclna a.
or pharmaceutical designations used 70 indicate
are for the guidance Of physicians and pharma-
cists and under their directions to be used by tho
l also include under this head such medicinal
articles as Pill migraine comp pil neuraleir com
pressed tablets antimalatial, and medicines OF
Sbar nscksss or th . Of pbvsIcans drsggsts
and pharrna csts through whom they are dealt
r,,cI o ~, fne tecn,a medicaI name ,non the
which they are prepared There is no exclusive
proprietorship or right Of manufacture claimed in
them but any pharmacist or manufacturing drug
gist mas the right 10 make them after the formula
given. and there IS no retail price value stated
the bottle or other package containing them.
1t might make the distinction st more plain 10
say that the class OF medicines which In my opin-
ion. taxable under the provisions OF the law are
such described above. which 20 10 the con-
gunner In the unbroken package IN which they are
put up by the proprietor. manufacturer or COM
FOUNDER with name. disease and directions FOR use
without the Intervention OF prescription or n
physician pharmacist. On the other hand. the
provisions Of the act do not reach such medicinal
articles or preparations are put up under phar-
maceutical classifying names for the OF
physicians In their practice. or Of pharmacists or
druggists in their trade.
Calonel IS n medical article or remedy. compound
ed { beleye by a formula from mercury. sulphur
ic acid chloride OF sodium and distilled water. II
is a ell-known remedy for certain diseases. and
dfsea ses Ike bilious levers henafits aundce bill
cd with congestion Of the portal system tOrpidity
Of the hcpatc function. This medicinal article IS
the prescribed formula. and Is sold 10 physicians.
pharmacists and druggists and the latter in turn
prescribe IT FOR the afflicted and deal IT out in guam
tities 10 suit the emergency. Now caomc is not
tayable under tn, provisions Of the War Revenue
acr for The reason that IL does not come within
the description OF articles declared to be subject 70
tax under the provisions or the act In the nrsi
place IL ia not put up IN the manner or style o.;
patent. trademark or proprietary medicines IN gen,
eral and In the second place. X Is not advertised
on the package in which IT Is put up as contempat
counounder were 10 put the inclosure containing
the calome the additional words "Ant-blious' or
"Antl-hepetitls" Il would. In my opinion. only have
the effort TO designate particularly the class
NJ medicines TO which II belongs and not 10 adj
vertise II az a specific or remedy for particular
d,sease I have given this illustration. and used
no name Of well-known medicinal article to
make the distinction which have attempted 10
draw the more easily understood.