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W. R. Grant, the well-known pharmacist at Spring avenue and Olive street, is back from a two weeks' trip through the South.

B. A. Holliway, Ph. G., a former St. Louis drug clerk, now with the Searle & Hereth Co. of Chicago, was recently married to a charming young lady of that city, and they came to St. Louis on their wedding trip.

E. H. Henckler, Ph. G., has been conducting the Helwig Pharmacy, Twenty-second and Chouteau avenue, since it was bid in by a local wholesale drug firm. It is expected that the store will be sold in the near future.

Wm. J. Fritsch, has sold his drug store at Maryland and Boyle avenues to Wm. Lamont, and left for Omaha, Neb., where he will accept a situation with the Richardson Drug Co., of that city. Mr. Lamont has been manager of this store for some time.

J. C. RAFTER.

Mr. J. C. Rafter, has recently been appointed chief clerk for C. L. Weiss, corner Thirty-fourth and Olive streets.

Mr. Evans, formerly of Arkansas, has purchased the Belt Avenue Pharmacy, Belt avenue and Suburban Road.

tilizers, water products of the arts, inorganic and organic, foods, etc., etc. Investigation made and advice furnished in the development of new manufacturing processes, and in the prosecution of all departments of chemical and metallurgical industries and manufactures involving the application of chemistry. Expert evidence in chemical questions before the courts. Special contracts for chemical work entered into.

Mr. Louis Jost, son of the well-known pharmacist at Gravois avenue and Arsenal street, and himself a

prominent St. Louis drug clerk, recently proved himself to be the all-around generous, good-hearted fellow for which he has so long bore a reputation. Upon winning a dozen bottles of something good to drink at Forest Park during convention week, he invited all his friends around to sample the winnings. It might well be added that Mr. Jost wears a gold medal which he won in a foot race and is the champion sprinter in St. Louis drug clerk circles.

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L. JOST.

Richard and Ferd Schweickhardt have purchased the

This is one of the finest drug stores J. L. Royston pharmacy at Twenty-eighth and Olive.

in the West end.

Some of the South Side pharmacists have effected a little organization for the purpose of establishing uniformity in prices. They will sell patent medicines on a basis of 80 cents plus the additional cost of stamps, etc. The druggists who belong to this organization are: Theo. F. Hagenow, 1424 Chouteau avenue; H. F. A. Spilker, Eighteenth and Chouteau avenue; Wm. Angermueller, Twelfth and Chouteau avenue; Lohrmann & Mynders, Eleventh and Hickory street; Chas. J. Koch, Eleventh and Rutger street; Sennewald Brothers & Co., Eighth and Hickory street; S. J. Krifer, La Salle and St. Ange avenue.

Hermann Moxter, Ph. G., will leave in a few days on his summer vacation. He will take a bicycle trip out through the State, stopping at St. Paul, Mo., for a few days' fishing.

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Mr. Ferd Schweickhardt, who has a very wide experience in commercial drug circles, will look after the stock and leave nothing undone to keep the same replete with the best American and foreign drugs, chemicals and medical supplies. He is a graduate of the St. Louis College of Pharmacy and has inherited pharmaceutical skill, since his forefather entered the profession in 1738 and the family have continued ever since in pharmacy, medicine and chemistry.

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RICH'D & FERD. SCHWEICKHARDT

SAINT LOUIS,
U.S.A.

Wake, Wake, Wake.

Wake, wake, wake,

In the dead of the night, M. D. On boots while you cuss and mutter

For you know you won't get your fee.
Oh, well for the fisherman's boy,

That he knocks out his sister in play,
But rather than practice up here,
I toil for a sixpence a day.
And the measly beat sneaks on

With his unpaid doctor's bill;
And, who for a chance to cram his maw
With Oleum Tiglii pills.

-[Journal of Medicine and Science.

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Rice-Wine, or sake, the national drink of Japan, has been so for 2,000 years. It is a powerful drink, containing 14 to 16 per cent of alcohol, and an attempt by cultured people to introduce English beer has not been a success.-[Drogisten Zeitung.

EXTRACTS FROM THE WAR REVENUE BILL.

Sections of the Measure Affecting Medicinal Proprietary Goods and Other Articles and Preparations Handled by Druggists-What Constitutes a Man

ufacturer-Penalties for Non-Compliance with the Law.

Medicinal Proprietary Articles and preparations; for and upon every packet, box, bottle, pot, or phial, or other inclosures, containing any pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except natural spring waters and carbonated natural spring water), essences, spirits, oils, and all medicinal preparations or compositions whatsoever, made and sold, or removed for sale, by any person or persons whatever, wherein the person making or preparing the same has or claims to have any private formula secret, or occult art for making or preparing the same or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or trade-mark, or which, if prepared by any formula, published or unpublished, are held out or recommended to the public by the makers, venders or proprietors thereof as proprietary medicines, or medicinal proprietary articles or preparations, or as remedies or specifics for any disease, diseases, or affection whatever affecting the human or animal body as follows: Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed, at the retail price or value, the sum of five cents, one-eighth of one cent.

Where such packet, etc., shall exceed the retail price or value of five cents and shall not exceed, at the retail price or value, the sum of ten cents, twoeighths of one cent.

Where such packet, etc., shall exceed the retail price or value of ten cents and shall not exceed at the retail price or value the sum of fifteen cents, three-eighths of one cent.

Where each packet, etc., shall exceed the retail price or value of fifteen cents, and shall not exceed the retail price or value of twenty-five cents, fiveeighths of one cent.

Perfumery and Cosmetics and other similar articles: For and upon every packet, etc., containing any essence, extract, toilet water, cosmetic, vaseline, petrolatum, hair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar substance or article, by whatsoever name the same

heretofore have been, now are, or may hereafter be called, known or distinguished, used or applied as perfumes or as applications to the hair, mouth, or skin, or otherwise used, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of five cents, one-eighth of one cent.

Where such packet, etc., shall exceed the retail price or value of five cents, and shall not exceed the retail price or value of ten cents, two-eighths of one cent.

Where such packet, etc., shall exceed the retail price or value of ten cents, and shall not exceed the retail price or value of fifteen cents, three-eighths of one cent.

Where such packet, etc., shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, five eighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty-five cents, five-eighths of one cent.

Chewing Gum or substitutes therefor. For and upon each box, carton, jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Sparkling or Other Wines when bottled for sale, upon each bottle containing one pint or less, one cent.

Upon each bottle containing more than one pint, two cents.

That all Articles and Preparations provided for in this schedule which are in the hands of manufacturers or of wholesale or retail dealers on the first day of July, eighteen hundred and ninty-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a compliance with this act as to such articles on hand in the hands of wholesale or retail dealers as aforesaid

who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, phial; or other inclosure with its contents is sold at retail.

Section 20. That on and after the first day of July, eighteen hundred and ninty-eight, any person, firm, company, or corporation that shall make, prepare and sell, or remove for consumption, or sale, drugs, medicines, preparations, compositions, articles, or things, including perfumery and cosmetics, upon which a tax is imposed by this act, as provided for in Schedule B. without affixing thereto an adhesive stamp or label denoting the tax before mentioned, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court, provided, that no stamp tax shall be imposed upon any uncompounded medicinal drug or chemical, nor upon any medicine sold to or for the use of any person which may be mixed, or compounded for said person according to the written recipe or prescription of any practicing surgeon or physician, or which may be put up or compounded for said person by a druggist or pharmacist selling as retail only. The stamp taxes provided for in Schedule B of this act shall apply to all medicinal articles, compounded by any formula, published or unpublished, which are put up in style or manner similar to that of patent, trade-mark, or proprietary medicine in general, or which are advertised on the packages or otherwise as remedies or specifics for any ailment, or as having any special claim to merit, or to any peculiar advantage in mode of preparation, quality, use or effect.

Section 21. That any manufacturer or maker of any of the articles for sale mentioned in Schedule B, after the same shall have been so made, and the particulars herein before required as to stamps have been complied with, or any other person who shall take off, remove, or detach, or cause, or permit, or suffer to be taken off, or removed or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the sta.np duties, shall for every such article, respectively, in respect of which any such offense shall be committed, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court, and every such article or commodity as aforesaid shall also be forfeited.

Section 22. That any maker or manufacturer of any of the articles or commodities mentioned in Schedule B, as aforesaid, or any other person who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the tax thereon shall have been fully paid by affixing thereon the proper stamp, as in this Act pro

vided, or who shall hide or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the tax chargeable thereon, or any part thereof, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court, together with the forfeiture of any such article or commodity: Provided, That articles upon which stamp taxes are required by this Act may, when intended for exportation, be manufactured and sold or removed without having stamps affixed thereto, and without being charged with tax as aforesaid; and every manufacturer or maker of any article as aforesaid, intended for exportation, shall give such bonds and be subject to such rules and regulations to protect the revenue against fraud as may be from time to time prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

Section 23. That every manufacturer or maker of any of the articles or commodities provided for in Schedule B, or his foreman, agent, or superintendent,shall at the end of each and every month make, sign, and file with the collector of internal revenue for the district in which he resides a declaration in writing that no such article or commodity has, during such preceding month or time when the last declaration was made, been removed, or carried, or sent, or caused or suffered or known to have been removed, carried, or sent from the premises of such manufacturer or maker other than such as have been duly taken account of and charged with the stamp tax, on pain of such manufacturer or maker forfeiting for every refusal or neglect to make such declaration one hundred dollars; and if any such manufacturer or maker, or his foreman, agent, or superintendent, shall make any false or untrue declaration, such manufacturer or maker, or foreman, agent, or superintendent making the same shall be deemed guilty of a misdemeanor, and upon conviction shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both at the discretion of the court.

Section 24. That the stamp taxes prescribed in this Act on the articles provided for in Schedule B shall attach to all such articles and things sold or removed for sale on and after the said first day of July, eighteen hundred and ninety-eight. Every person, except as otherwise provided in this Act, who offers or exposes for sale any article or thing provided for in said Schedule B, whether the article so offered or exposed is of foreign manufacture and imported or of domestic manufacture, shall be deemed the manufacturer thereof, and shall be subject to all the taxes, liabilities, and penalties imposed by law for the sale of articles without the use of the proper stamp denoting the tax paid thereon; and all such articles of foreign man

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Documentary and proprietary stamps under revenue act of June 13, 1898.

Wherever practicable, but one stamp should be placed upon an instrument or article; where any one will not denote the tax, as few stamps as possi- | ble should be affixed. Proprietary stamps must be affixed conspicuously on the autside of the article or package, and, where practicable, so that the opening of the article or package will destroy the stamp. All such stamps must be plainly canceled, when affixed, by writing or imprinting with a hand stamp the initials of the party or firm who paid the tax and the year when affixed.

(19527.)

On and after July 1, 1898, the maker or manufacturer of any of the articles named in Schedule B must affix the proper stamp thereto before the same are sold, sent out, removed, or delivered. As to the stock in hands of dealers on the first day of July, 1898, the law provides as follows:

It shall be deemed a compliance with this Act as to such articles on hand in the hands of wholesale or retail dealers as aforesaid who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, or phial or other enclosure with its contents is sold at retail.

(19590.)

Stamping of outside cases in lieu of separate boxes, bottles, etc., not a compliance with act of June, 13, 1898.

(19603.)

Stamping of taxable articles under Schedule B by retail dealers. Articles taxable under schedule

B, within the hands of retail dealers July 1, 1898, must, when sold, be stamped according to the retail price fixed by the manufacturer.

(19608.)

Stamps issued under internal revenue laws now repealed can not be used in lieu of stamps required by the war revenue law of 1898.

(19614.)

Stamping chemical preparations and prepared drugs, malt extract preparations, food preparations, bulk packages, retailer selling drugs at "cut prices," how he must stamp such articles.

All malt extract preparations, such as Nutrine, etc., are held liable under this stamp tax.

Mellin's, Nestle's, and other infant's foods. It has been ruled generally that pure food preparations are not liable to stamp tax, but if any one of these articles **** is advertised as having medicinal qualities there might be a question in regard to its taxability.

Stamp tax to be administered on bulk goods which have no fixed or advertised retail price, for example, on perfumery which the manufacturers sells by the pound, and the retailer sells at whatever price he can get.

All medicinal preparations subject to the stamp tax, and all perfumeries and cosmetic articles, are equally liable to the stamp tax when sold in what are termed bulk packages as when sold in retail packages, and the value of the stamp or stamps affixed must correspond with the price charged for a single package with its contents. This decision specially applies to imported bayrum, cologne waters, vasiline and petroleum; which are held to be cosmetic articles, and to bitters claimed to be medicinal, when sold in kegs, half barrels, barrels,

etc.

Dealers may retail directly from such bulk packages, which have been properly stamped by the manufacturer or importer, drawing from the same in quantities to suit their customers without any additional stamping, but the stamps attached to such bulk packages will only protect the original articles contained therein, and only protect that so long as it is kept within such stamped packages.

If bulk packages are broken and their contents drawn off into smaller vessels, thereby ceasing to be identified with the stamped package in which they were put up by the manufacturer or sold by the importer, such contents are liable to seizure if stamps are not affixed to the articles thus sold or offered or exposed for sale.

To an article the advertising price of which is $1.00, but which the druggist sells for seventy cents, what stamps must be affixed? The retailer must stamp the articles according to the advertised retail price, which is fixed by the manufacturer.

(19616.)

Taxability of ginger ale and hop ale. Ginger ale is held not to be liable to taxation under Schedule

B, act of June 13, 1898, unless specially advertised as medicinal and not liable under section 3339 Revised Statutes, as a similar fermented liquor to ale, beer, etc.

Ginger ale and similar preparations made from essences and extracts, together with sirup and water. These articles are not taxable as medicinal preparations under Schedule B, unless they are specially advertised as specifies for some disease of the human or animal body. *

*NOTE. This clause would apply to all such beverages as Root Beer. Fruit Vinegars, etc., not medicinal and not advertised as remedies.

(19599.)

Stamp tax on Malt Extract. Malt extract is liable to stamp tax under Schedule B, act of June 13, 1898, the same as other medicines.

(19557.)

Stamp tax, act of June 13, 1898. Insect powders not taxable. Insect powders. bugine, insectine, killerine, and similar preparations, put up for the killing of insects-are not understood as coming under any provision of law taxing proprietary articles.

(19572.)

As to taxability of certain articles under Schedule B, act of June 13, 1898. Rough on Rats, Royal Baking Powder, Shoe Dressing, Van Hagan's Junket Tablets, soaps, plain, without directions are not taxable. Remedies for horses, cattle, birds, etc., bird bitters for canary birds, cuticura soap, Parker's tar soap (if any claim made for it as a medicinal article or cosmetic), are taxable.

(19617.)

held as taxable.

Certain proprietary articles Concentrated extract of witch hazel, compound licorice powder, seidlitz powders.

The Napier Chemical Company, of New York, under date June 23, submitted labels of several medicinal articles manufactured by them (to the Commissioner of Internal Revenue), asking if the same are to be stamped under Schedule B. Names

of the articles: Napier compound licorice powder, Pardoe's seidlitz powders, Napier extract of witch hazel. Articles submitted were regarded as taxable under Schedule B-for the following reasons: (1) Because they are all proprietary articles in general. (2) They are put up in a manner and form similar to proprietary articles in general. (3) Because the diseases for which they are remedies are placed on the labels. (4) Because special claim is made as to their excellence as preparations.

(19522.)

Stamp-tax Medicines. Every compound which is held out as a remedy for disease (even though the formula by which it is made is not a secret, and the manufacturers claim no proprietury right therein), is subject to stamp tax under Schedule B of the act of June 13, 1898.

Section 20 of the act June 13, 1898, requires that the stamp taxes provided for in Schedule B of this act shall apply to all medicinal articles compounded by any formula published or unpublished, * * * * * which are advertised on the package or otherwise as remedies or specifics for any ailment.

(19559.)

Tax must be paid and stamps affixed to sample packages of proprietary medicines, etc., sent out by the manufacturers, though not sold or removed for sale.

It is held that sample packages of proprietary medicines sent out, although they are furnished absolutely gratuitously, must be regarded as removed for consumption within the meaning of the law.

(19563.)

Construction of Schedule B, act of June 13, 1898. The stamp tax on samples of medicinal articles, perfumery, etc. Such articles sold in bulk packages, how stamped.

1. Samples of all articles mentioned in Schedule B, act of June 13, 1898, when removed for consumption by gratuitous distribution, or otherwise, are liable to stamp tax according to the retail price or value of such sample.

2. Perfumeries and cosmetics and other articles of similar nature taxable under Schedule B are equally liable to the stamp tax when sold in what are termed bulk packages as when sold in retail packages, and the value of the stamp or stamps to be affixed must correspond with and be proportionate to the price charged for the smallest retail package with its contents.

(19564.)

Taxation of soaps under Schedule B, act of June 13, 1898. Soaps-A special claim being made for their curative or healing properties, or for their effects on the skin or complexion-must be stamped as medicinal or cosmetic articles.

Soaps are ordinary laundry or toilet articles. They may, however, and do become medicinal or cosmetic articles whenever the manufacturer or vender-recommends them to the public for their curative or healing virtues or properties, or for the softening and beautifying effects produced by their use upon the hair, mouth, skin or complexion.

(19579.)

Regulations relative to tax on chewing gum or substitutes therefor. For and upon each box, carton, jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Stamps of the denomination of four cents have been provided for the payment of this tax. When

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