The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-12-25
MEDICINES that ARE EXEMPT
REVENUE DECISION OF IMPORT
ANCE TO DRUGGISTS.
Articles Put Up For the Use of Ply
sicians, Druggists and Pharm-
acists Are Not Taxable.

Washington, Dec. 24-The commits
sioner of internal revenue, today
promulgated, for the guidance of
collectors, the opinion of Assist
ant Attorney General Boyd in
regard to the taxability of med
ical preparations under schedule B
of the act of June 10, 1898. Later on
the existing regulations Will be amend
ed to conform herewith. In the course
of his opinion, Mr.. Boyd says:
"To draw the distinction more clear
Iy between medicinal articles or prep
arations which I hold to be taxable
under the provisions of the law, and
those that are not [ will call attention
to a class of preparations or medicines,
samples of which have been filed with
me for examination, and which, in my
opinion, are not taxable. They are ar
ticleS which are put up in bottles,
phials or other packages, more particu-
larly for the use of physicians and
pharmacists. They are SUCH articles as
antiStre, toccic serum, anti-tetanic Sc
rum, anti-diphtheria serum, and many
others of like character. The articles
are not put up in the manner or style
OF patent, trademark or proprietary
medicines in general nor are they adj
otherwise, as specifics or remedies for
particular diseases, or claiming spe-
cial merit. The names upon bottles,
phialS or other packages containing
these preparations, are simply medi-
cinal or pharmaceutical designations,
used to indicate the class of medicines
to which they belong, and are for the
guidance Of physicians, druggists and
Pharmacists, through whom they are
dealt n ~ 1c111l1 pr-c
prescriptions. These articles have the
technical medical name upon the bottle,
or upon the package and also the for
mula by which they are prepared.
There is no exclusive proprietor or pro-
prletary right claimed in them, but any
pharmacist or manufacturing druggist
has the right to make them after the
formula given, and there is no retail
price or value stated on the bottle or.
on the package containing them.
1t might make the distinction still
more plain to say that the class of
medicines which, in my opinion, are
taxable under the provisions of the law,
are such as L have described above,
which go to the consumer in the IN
broken packages in which they are put
up by the proprietor, manufacturer or
compounder, with name, disease and
directions for use, without the inter
Vention of prescription OF physi-
clan or pharmacist. While, on the
other hand, the provisions Of the act
do not tax such medicinal articles or
preparations as are put up under pflar-
naceutlcal or classifying names, for
the use of physicians in their practice
trade.
"Calomel is a medicinal article com
pounded, I believe. from a formula,
from mercury, sulphuric acid, chloride
OF sodium and distilled water 1t is a
Well-known remedy for certain dis
| eases, and special merit is claimed for
1t IN the treatment of diseases like bill
ious fevers, hepatis, jaundice, bilious
and painters collie, and other affec-
lions attended with congestion of the
portal system, or torpidity of the he
pate function. The medicinal article
IS put up in quantities by the manu-
Iacturers after the prescribed fOrrnu-
la, and is sold to physicians, pharma-
clsts and druggists, and the latter in
turn prescribe it for the afflicted and
deal 1t out in quantities to suit the
emergency. Now, calomel is not tax
able under the provisions of the war
revenue act, when it does not come
within the description OF articles de-
clared to be subject to tax under the
provisions of the act. In the first
place, 1t IS not put up in the manner
or style of patent, trade mark or pro
prietary medicines in general: and in
the second place, it is not advertised
on the package in which it is put up,
! as contemplated by the act: and even
if the manufacturer or compourder
| were to to put on the package con-
tanning the calonel the additional
words "anti-bilioUs' or "anti-hepati-
tous," it would, in my opinion. onIv
have the effect to designate more mar
ticularly the class of medicines to
which it belongs, and not 40 advertise
Il as a specific or remedy for particu-
lar disease. 1 have given this illus
tration and used the name of well
knoWn medicinal article to make the
| distinction which I have ATTEMPTED to
draw, the more easily understood