St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1905-10-25
gRqaiFy Frota Rrnraoa.
II lnternal Rever ue.

ortsnouth, y. n.
Dear Sir;-i AN writing YOU in the
interests Of the Vermont druggists, as
chairman OF the committee on trade in.
tcrests u our association.
viii you kindly furnish 11e a list OF
patent ard proprietary medicines. the
sale OF which would require the special
stamp tax. and as the department makes
additions, will you Kindly keep me it,
iormcd
q would also like to ineu if the
special stamp Is considered necessary in
the sale Of essences and extracts such as
enpermiut, wintersr cen, calnphor. etc.
u B. HOPKINS,
"St2odou, October : 3. I905.'
Ths Fkepiy.
NJ IL a Hopkins, Chairman.
'Aommrt,ec on Trade Interests.
"tsrmaHt State Pharmaceutical
ASSOCIATION. Brandon, Vt
SHY our letter of the 18Th has been
received lu rerly sou are advised that
the CuHamtss. oner OF internal rsvenue has
uut sctl .ssued CIRCULAR containing the
asmes ~ pattnt I'M d,eines, the sale OF
rs hich wuuid establish sp cial tax liable
90 heu'u dealers
tsiak boweyev a recent decision
dated dNtotsr @. 1905. will b. Of service
90 you ard ! very gladly enrlose here.
wtrh 8 iaopy Oi the same | al So enclose
q cops % the original decision dated
scp'eu.bsr ! - 1905. which has brought
oul a Constellation 81 this question.
GEORGE A. NOOD,
Lepuy Collector Ia Charge
Portsmouth \. H., October 16, 05."
THE a. LING EXPLAINED.
TIE CummanIeats u Of the commits
sunef q Internal revenue referred 20 by
tse 3epute collector n charge at Ports.
mouth u rs fnliaws
SIR AenF lette OF the B instant
has htcn received. i0quirlng as TO the
bearing tsi nc fuling concerning alcoholic
eampouids lab, led nd sod as medicines.
90 #feuAsf NJ. sTs herewith enclosed,
apaH such PREPARATIONS as bay rum aud
gthef tCtet artirlts containing large
auaatttits Of aleehoi. and apon the var.
tnua preparatious sold as essences Of
buso1, vitutlla ctnua mon. etc. and CON
tatnlrg A. you state. from 25 per cent
to 80 pcr c.Ht aicobubc strength
the ruAoe does not apply 10 toilet
sriNlts, wtates Ter tie quantity OF alco-
De- tentmned thcs EN- may be; nor does
q Apply ta The various essences or ex.
treeis % hos VOC refer, Il thea. prepar.
ations are kacf ~ sre NunNl TO the legit-
macs grufeff % dIuX 'rudg as household
'ssitses ~ eaauaFy and ~'hs. uses, and
uat as hegefaEes.
@hcta hssexeF alcoholic compounds
sasrl. ',stucss a mon, vanilla, CHINA
Hlcu, eta, 81 sg-Called tinctures or es.
staees 90 ringer, contain as you state,
a mere trHe ct medlcament, the main
constituent bga0g alcohol, and these prep
afations v hssh yae further say are 'usu.
ally sold b. country merchants, espec.
,aly IA prohibition districts, are found
by the local internal revenue officers or
agents TO be gene ally sold or used as
beverages, every merchant thus selling
them without holding the requisite spec
iattax stamp as a liquor dealer under
the internal revenue laws will be liable to
criminal prosecution in addition to the
assessment agatnst him of special tax
ard penalty, and the manufacturers Of
these so.ca led essences and extracts. who
are shown BY the facts elci,ed 10 have
made thost alcoholic compounds for sale
"a prohibition districts, will be held Liable
to special tax ani penalty as recti6ers
end liquor dealer
JAMES c. WHEELER,
Acting Commissioner,
Washington. u. e.. October @ tO5u