Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1899-09-07
Such Advertised Medicine and
Doctors Under the Ban.
IT is ALL FOR REVENUE PURPOSES
Uncle Sans New Head In Ills Search
for Property and Things Tax
able for War Bond
Purposes.

Uncle Sam has struck new lead in
his search for property and things tax
able for war bond purposes. This is
the sure cure" mo cure, no pay" and
such-wise advertised medicines or adj
vertised doctors. S. L. Vest. deputy
United States collector is in receipt of
the following letter which has been
sent out from the treasury department
telling him to look up such subjects
and directing how they shall be taxed.
Washington. D. c., Aug. "a, 1899.
S. L. Vest, Deputy U. S. Collector, OF
tumwa, Iowa:
Sir:-Your attention is called to
circular No. 500. revised, pages and 5,
paragraph 8, which reads as follows:
"All mixtures or prescriptions by;
whomsoever sold, the demand for
which is created by circulars, circular
letters, or public advertisements. and
which by reason of such solicitation
pass through the mails or express Of
flee to the consumer. This includes
preparations made by physicians or!
other persons who seek patronage by
postofiice or by printed circulars or adj
vertisements. or who solicit the atflict-
ed by means of classified lists of affiict-
ed persons"
You are advised that this ruling APP
plies to all medicines furnished by
physicians or companies who adver-
tise either their ability to cure dis
eases, or who advertise that certain.
medicinal preparations owned or con-
trolled by them. will cure certain dis
eases incident to the human or animal
body.
1t is immaterial, so. far as the LA
billty to the stamp taxes is concerned.
(a) How these claims are brought to-
the public notice whether by statc-
ments printed on labels, circulars, bill
boards, newspapers or in fact any pub,
lie print:
(b) Whether any physicians or com
panies advertise their ability to cure
disease, or whether . certain remedy
is advertised, the medicines supplied
by such advertising physicians or COM
panies. are taxable.
(c) Whether the diagnosis is made
from a symptom sheet prepared by
the patient. or from a personal visit
to the bedside of the patient.
(d) Whether the medicines supplied
by such advertising physicians or COM
panies are delivered to the patient by
means of the mails or common carrier.
or whether they are personally handed
the patient AT the physicians or com
pany's Offices. or at the bedside of the
patient. 5
The one material point that renders
the medicine taxable. is the established
fact that the physicians or companies
SO advertise their ability to cure dis
ease, and SO supply patients with GER
tain medicines. whether prepared by
themselves or Others.
/ This office is reliably informed that
this method of soliciting the sick and
afflicted and supplying them with med
icines, is largely employed throughout
the country.
You are requested to cause a thor
ough and systematic investigation to
be made within your district with the
view of ascertaining If such advertis-
ing physicians or companies are stamp
I ing their medicines. the demand for
which is created by public ADVERTISE
ment of either their ability TO cure
disease or that certain remedies sup
piled will cure disease. and whether
the stamp tax is computed upon the
fee that is charged for treatment, l..
e.. if a physician or company adver-
tise their ability to Cure disease, the
fee for which is say So. the medicines
supplied must be stamped to the
amount of 12H cents. or if two medi-
cines are supplied, each must have
stamps TO the value of 81 cents af-
fixed, etc.
When computing taxes due the gov
eminent, to be finally collected by as
sessment, in such cases ii mus, be
done upon the basis of the aggregate
amount of fees collected; he remedial
agents furnished by The advertising
company neine held to be the means
by which its claims to cure diseases
are fulfilled
The fees charged in these cases are
held 10 be the selling or retail price of
the remedies furnished, it helm. i'm
practicable to separate the value of the
remedial. agent from the value of the
| physicians services. the selling or re-
tail price being considered as including
the value of the physicians services as
well as the costs of the medicines.
You are requested To report the re-
suit of each investigation us soon as
completed. Respectfully yours.
Robert Williams,
l &nf :