The San Francisco call., 1898-12-25
MEDICINES THAT
 ARE NOT TAXABLE Includes All But "Pa- tent" Connections. COLLECTORS INSTRUCTIONS DESIGNATIONS BY THE INTERN
 AL REVENUE OFFICE. Preparations Not Advertised as Cures for Specific Diseases Are Exempt
 Under the Terms of the
 War-Tax Act.
DESIGNATIONS BY THE INTERN
 AL REVENUE OFFICE.
Special Dispatch to The Call.

WASHINGTON, Dec. 24.-The Com missioner of Internal Revenue to-day promulgated for the guidance of col lectors the opinion of Assistant Attor- ney General Boyd in regard to the tax ability of medical preparations under schedule B of the act of June 13, 1898. Later on the following existing regula- tions will be amended to conform there with. In the course of his opinion MT. Boyd says:
 To draw the distinction more clearly be- tween medicinal articles or preparations which 1 hold to be taxable under the pro- visions of the law and those that are not, l will call attention to a class of prep arations or medicines, samples of which have been filed with me for examination, ana which, in my opinion, are not tax able. They are articles which are put up in bottles. phiais or other packages, more and pharmacists. They are such articles as anti-stretoccic serum, anti-tetanic serum, anti-diphtheritic serum and many others of like character.
 The articles are not put up in the man. ner or style of patent, trademark or pro- prietary medicines in general, nor are they advertised to the public upon pack age or otherwise as specifies or remedies for particular diseases, or claiming special merit.
 The names upon the bottles, phials. or QTSpdId- tions are simply medicinal or pharmaceu- tical 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 out to consumers as pre- pared prescriptions.
 These articles have the technical med ical name upon the bottle or upon the package and also the formula by which they are prepared. There is no exclusive proprietor or proprietary right claimed in a n ct ar "a nj "a rt r. ing 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.
 It might make the distinction still more plain to say that the class of medicines which, in my opinion, are taxable under have described above, which go to the consumer in the unbroken package in which they are put up by the proprietor, name dsee and drecfopps fop use with out the intervention or a prescription of physician or pharmacist; while. on the other hand, the provisions Of the act do not reach such medicinal articles or prep arations as are put up under pharmaceu- tical or classifying names for the use of physicians in their practice or of phar- maciStS or druggists in their trade.
 Calomel is medicine article already compounded q believe) from formula from mercury, sulphuric acid, chloride of sodium and distilled water. It is a we'll known remedy for certain diseases and special merit is claimed for 1t in ths treatment of diseases like bilious levers, hepatis, .jaundice. bilious and painters collie and other affections attended by congestion of the portal system or tor pidity of the hepatic function.
 The medicinal article is put up in quan- titles by the manufacturers after the pre- scribed formula and is sold to physicians; pharmacists and druggists and the latter in turn prescribe it for the afflicted and deal it out in quantities to suit the emer- gency.
 Now, calomel Is not taxable under the provisions of the war revenue act, when it does not come within the description of articles declared to be subject to tax under the provisions of the act. In the first place, it is not put up in the man. ner or style of patent trademark or pro- prietary medicines in general, and in the second place, 1t is not advertised on the package in which it is put up, as con- templated by the act, and even if the manufacturer or compounder were to be put on the additional words "anti-bil- ious' or "anti-hepatitos," it would. in my opinion, only have the effect to desig- nate more particularly the class of med icines to which 1t belongs and not to ad- vertise it as a specific or remedy for par ticular diseases.
 1 have given this illustration and used the name of a well known medicinal arti- cle to make the distinction which I have attempted to draw the more easily under stood.