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packages exceed one dollar of retail value the manufacturer shall affix additional stamp or stamps to cover the amount of tax due on such packages.

(19521.)

Bottled wines, stamp tax. The provision of the act of June 13, 1898, in Schedule B, imposing tax on wines bottled for sale, applies not only to native wines bottled in this country, but also to wines bottled in foreign countries and imported into the United States for sale.

(19687.) Extracts of Beef and food preparations generally, unless specially advertised in such a manner as to bring them within the category of medicinal preparations, are not taxable under the internal revenue laws of the United States.

(19694.) When Price is Less Than Five Cents, five cents be-, ing the lowest retail price mentioned in Schedule B, taxable articles retailing for a less sum may be packed together under one wrapper, band or other inclosure when the retail price of said packages shall not in the aggregate exceed 5 cents, and a stamp for one-eighth cent shall be affixed on the outside band or wrapper, or other inclosure, in such a manner that the stamp will be wholly destroyed in opening the same.

In such cases each sub-package shall have printed thereon the words, "sold from a duly stamped package."

(19702.) Mechanical Appliances not taxable under perfumery and cosmetics, Schedule B.

After examining your label, it appears that it is called "The Fulton Complexion Brush," which improves the complexion and relieves pain by massage. "It imparts a delicious bloom and removes blemishes from the face and hands." In the opinion of this office, this is a mechanical appliance, which is not included within the terms of that part of Schedule B which taxes perfumery, cosmetics and other similar articles.

(19705.) The Law has Devolved upon Manufacturers and Importers the Duty of Fixing the Retail Price of articles sold by them. Although they may not know the price at which every retailer will sell the article sold to him by them, it is believed to be within the competency of every manufacturer and importer to fix the retail price and stamp his goods accordingly. If this is done in good faith, no objection will be made if, at various times and in different places, the goods should be retailed at a smaller or larger price than is denoted by the stamps on the package.

Liberty Brand of Root Beer and Liberty Brand of Wild Cherry Phosphate, as they appear to be recommended on the carton as specifics for the prevention of certain diseases to which the human body is subject, they will be held as medicinal preparations and will require a stamp.

The following preparations are not taxable: Lemon extract for flavoring ice cream, etc., vanilla extract for flavoring ice cream, etc., extract of white vanilla, oil of lemon, essence of rose, for

flavoring cakes, candy, etc., glycerine, spirits of turpentine, sperm sewing-machine oil.

The following are held to be taxable as medicinal preparations: Liberty witch-hazel, or hamamelis, Liberty brand of Jamaica ginger, which is also trade-marked, spirits of camphor, cold-pressed castor oil.

Imported Bay Rum upon which duty has previously been paid, must be stamped in accordance with the terms of Schedule B, act of June 13, 1898, before it is withdrawn from their warehouses, whether in small bottles or in bulk packages.

The same rule applies to the mixture of imported bay rum and witch-hazel.

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been removed by scraping, leaving the outer surface somewhat rough; both surfaces are characteristically brown (cinnamon-colored); the fracture is abrupt, nearly smooth and the transverse section shows transverse striation dictinctly, as well as many stonecells (the so-called "stellate" cells of cinnamon) in the middle bark which forms the outer layer of the drug.

N. Cinnamomum Zeylanicum, Ceylon Cinnamon.o. The inner bark from the shoots of Cinnamomum Zeylanicum; Laurineæ. H. Ceylon.-D. This variety occurs in long quills consisting of several pieces rolled together, with ends stuck into each other so that the total length is nearly a meter; each compound quill has six or more barks of a thickness not much exceeding that of ordinary wrapping paper; the outer surface of the bark is marked with wavy lines of bast bundles, and both surfaces are pale-yellowish

short and somewhat splintery.

[To be continued.]

Goods put up on Physicians' Prescriptions not Subject to Tax.-No stamp tax shall be imposed brown; both surfaces are smooth and the fracture is 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 at retail only.

(19646.) Duffy's Pure Malt Whiskey is, by being advertised as a cure for consumption, dyspepsia, malaria, etc., rendered liable to a stamp tax as a medicinal article under the provisicns of Schedule B, act of June 13, 1898.

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Medicinal proprietary articles and preparations (on every packet,
box, bottle, pot, phial or other inclosure):
On retail value not exceeding 5 cents....
Exceeding 5 cents and not exceeding 10 cents.
Exceeding 10 cents and not exceeding 15 cents.
Exceeding 15 cents and not exceeding 25 cents.
Each additional 25 cents of retail price or
fractional part thereof......

Perfumery, cosmetics and other similar articles (on
every packet, box, bottle, etc.):

On retail value not exceeding 5 cents........
Exceeding 5 cents and not exceeding 10 cents.
Exceeding 10 cents and not exceeding 15 cents.
Exceeding 15 cents and not exceeding 25 cents.
Each additional 25 cents or part of......

Sparkling or other wines, bottled:

Each bottle containing 1 pint or less......

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of 1 cent. 4 of 1 cent. 3 of 1 cent. 5% of 1 cent. 5% of 1 cent.

1 cent.

Each bottle containing more than 1 pint...... 2 cents. Chewing gum, or substitutes:

On each jar, box or other package, of not more
than $1 retail value..

Ou each additional $1 or part thereof..........

4 cents. 4 cents.

Some of the scientific (?) items we read in the newspapers are very funny. Here is one, typical of many others, which we take from an enterprising evening contemporary, the Sun: "A French scientist is said to have invented a method of administering pills to plants, so as to keep them in health and vigor, with but very little other nourishment. It is lucky for the plants, however, that they will not be worried by competing pill advertisers."-[Chemist and Druggist.

Therapeutic Terms, second edition, postpaid $1.00.

BY A ST. LOUIS RETAIL DRUGGIST.

Under the above heading the MEYER BROTHERS DRUGGIST for July, page 207, advised the drug trade to bury the hatchet of warfare against competitors in trade and restore living legitimate prices on goods.

How Many have given the appeal a thought? I am afraid not many. Why? Self-reliance is lacking. Actions Speak louder than words. Lay aside your overbearing jealousy and cultivate self-reliance.

Don't Allow people to look down upon you, but have them to look up to you and respect you. The way

things are run now you are not respected any more than a common laborer. Don't educate the public in that direction any more than necessary. People are making a slave of you; now, can you deny it? And why, because you allow them to use you for a tool, which no other line of business will tolerate. You need not do it. Take for instance the telephone. I Have Made Several Enemies by refusing to send their messages. I don't want such people for my customers -what do they amount to in the long run? They are down town every day and buy what they want at the cutter's store, thinking they are saving money, but to deliver daily messages or in an emergency case I am good enough (especially at night) or, when they run out of paper and envelopes, which they always buy down town, but just happened to run out of— which they tell you to your face-they will come and ask you to sell them one envelope for a cent and lick the necessary stamp, besides using your pen and ink for the address; what do you call it? I don't sell anything at cost price, even if my neighbor does; I mind my affairs; I don't keep my shop open day and night; I open and close at my regular time, even if my neighbor does not; I am not here for my health only. If I can't sell an article with a fair profit the goods stay right here; 1 won't allow anybody to dictate to me as to what I ought to do; my business is mine and to manage my own affairs. The only way to run a store is to run it right, get full price for everything and don't give away to the customer the profit which legally belongs to you and from which you are to exist.

You Don't See the manufacturer do it, and when he raises his price, as a good many have done since July I, you pay it; and why, because you know you have to, and if you educate the public the way the manufacturer educates you, there will be no further trouble.

Don't Cut Prices or give away things as a bait, no matter how well you think you can afford it. You will have to make it up on something else and some one else must pay for it. Is that legitimate and honorable? No.

Moral.-Use good common sense and don't be bull-headed.

Read Stories of a Country Doctor and keep well.

THE MARKET REVIEW.

The Month of July has shown only a fair volume of business. The retail trade in the city and in some agricultural sections being very light, and while others have kept up, the total is below the average of earlier months. The inability of the government to supply the demand for revenue stamps, and the inconvenience caused dealers has furnished a prominent feature of complaint during the past month. This promises to be over now, and business is gradually becoming accustomed to the new conditions. There have been but few changes of importance; we note below the most important:

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Quinine-During the first part of July was weak, on account of a like tendency of bark. The demand of the government for large quantities of quinine pills and quinine has since stimulated the demand and a steady market is now noted which it is probable the requirements of the government for several months to come will tend to strengthen. We note quotations at 22c per oz. in 100-oz. cans for N. Y. Q.; 24c for P. & W. in roos, and ozs. 32 and 34c respectively.

Opium has been very active in the primary market during the month and in Smyrna the demand has been heavy. Those who have kept themselves posted on crop conditions, held to the belief of a very light yield, and buyers who have backed their judgment with purchases are now rejoicing at the outlook; some optimists in fact believe that opium will reach $5.00 per lb. The effort to hold the price down has been a failure and a firm market is the present condition. We quote at $3.80 to $3.95.

Carb. Ammonia, 10-lb. cans; cases of 180 lbs. 10c, 100 lbs. 11c, 50 lbs. 11c, 10 lbs. 124c, all inclusive; 5-lb. cans, cases of 180 lbs. 10дc, 100 lbs. 11, 50 lbs. 12c, 25 lbs. 12, 10 lbs. 134c, 5 lbs. 14c.; all inclusive.

The above are packed at the factory in handsomely decorated cans—air tight—and the ammonia is therefore full strength and far preferable to that packed by the jobbers in ordinary plain tins from the barrels, which in consequence must lose considerable strength.

Powdered White Arsenic, 400-lb. keg 5c, 100-lb. 7c, 50-lb. 8c, 25-lb. 9c, 10-lb. 94c, 5-lb. 1oc, 1-lb. 12c. Balsam Tolu, on account of large stocks on hand has declined. Now 45 to 55c, as to quantity.

Bark, Soap, is in light demand, and the market is weak. It is now quoted at 10 to 12C.

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Morphine advanced July 20 10c, in keeping with the advance on opium, and higher prices are unlikely.

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Acid, Citric, advanced; crystalized 50-lb. 38c, 25-lb. 39c, 10-lb. 40c, 5-lb. 41c, 1-lb. 45c, kegs 37c. Powdered Ic per lb. higher.

lodides. Makers have reduced their price on all iodides 1oc per lb. and competition indicates a weakening market.

Resublimed has declined in sympathy with crude. lodoform, $3.50 to $3.75.

Nutmegs are slightly lower, not affecting small purchases.

Oils, Essential.-Bergamot has been quite firm Stearic Acid, 25-lb. 18c, 10-lb. 20c, 5-lb. 22c, 1-lb. during July, with an advance about the middle of the

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Now $2.25 to $2.50.

Cassia is firm at $1.25 to $1.50.

Lemon.-'98 crop in 1-lb. coppers, $1.15 to $1.25. Wormwood, pure, $3.50 to $4.00 per lb.

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Flour 250-lb. bbl.... 27sc

Sulphur.

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100 lbs. 50 lbs. 25 lbs. 31/40 320

4C

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334c

Flour 100-lb. bag.

Ground..

42c 5c 5c 5 bags 3c, 1 bag 34c .: bbl. 24c 1 bbl. 342c

Flour 175-lb. bbl 3c

Flowers, sublimated, 150-lb. bbl..

Turpentine, advanced; 5 bbls. 29c, 1 bbl. 30c. White Lead, Strictly Pure, Collier, Southern, Red Seal, all National brands, also Carter advanced c per lb. Sells in 500-lb. lots 5 c. For shipment from Kansas City, Omaha, Nashville, St. Paul, in 500-lb. lots 5 c.

Willow Charcoal, powdered; true, 5 lbs. 18c, 1 lb. 20c. Specify True Willow Charcoal on your orders. The genuine article has not been sold to any extent by the trade for many years on account of the price, other wood charcoals, such as maple, etc., displacing it. Maple and common as follows:

Maple charcoal, powdered.

Wood charcoal, powdered...

10-lb. 5-lb.

1-lb.

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New Items and Changes in Proprietary Articles. Under this head the changes in prices due to the new revenue tax law are so numerous and unsettled that we will not attempt to enumerate them. In the price list in next issue will be found the prices current up to that date.

8.00

Sulphume Toilet and Bath Soap, price per dozen $2.00. No advance in price on account of stamps. Turkey Dusters, advanced.

10-inch 12-inch 14-inch 16-inch 18-inch

Sell.... $1.50 $2.00 $2.50 $3.00 $3.50 Violets, S. & H., now sells at $1.00 per box; and in 10-box lots, goc per box.

A window display will be furnished with a 10-box order. Sent direct from the manufacturers; express paid.

DeVoe's Snuff, advanced as follows:

Rose Maccaboy in 1-lb. and 5-lb. cans and 5-lb.
jars....

Rappee snuff in 1-lb. and 5-lb. cans..
Plain Scotch in 5-lb. jars..

per lb.

per lb. 48c .per lb. 48c 48c

Goods not Subject to Revenue Tax.

Annihilator, Kern's Insect,

Antiseptic, Cannon's,

Anti-Septikon,

Beef Extracts, all kinds, such as Armour's, Cibil's,
Cudahy's, Liebig Co.'s, Mosquera's (P.D. & Co.)
Beef Jelly, Mosquera's P. D. & Co.,
Beef Meal, Mosquera's P. D. & Co.,
Bird Gravel,

Bird Manna,

Bouillon, all kinds, such as Armour's, Burnham's Maggi's,

Bugine,

Butter Color, all kinds, such as Hanson's, Wells, R & Co.'s,

Champagne Mist,

Cheese Color, Hanson's,

Chlorides, Platt's,

Chocolate, all kinds, such as Phillip's, H. B. &

White's, Suchard's,

Clam Juice,

Coca-Cola,

Coca-Tona,

Cocoa, all kinds, such as Phillip's, Suchard's, Van Houten's,

Compound, Aquart's,

Coro-Sub,

Death on Cattle Fly,

Dead Shot, all kinds, such as Cannon's,

Dead Stuck,

Deodorine,

Dyes, all kinds, such as Cushing's, Diamond, German Household, Peerless, Putnam's Fadeless, Destroyer, Chinese Rat,

Disinfectants, such as Platt's Chlorides,
Exit, Mrs. J.'s Bug,

Exterminator, all kinds, such as Bliss Cockroach,
Bliss Bed Bug, Costar's Rat & Mice, Getz'
Cockroach, Getz' Bed Bug, Stearn's Electric
Rat & Roach,

Extract, Cibil's Fluid,
Flies, Tough on.
Fly Paper.

Fly Paste, Harnist's.
Fly Plates, American.

Fly Poison, any kind.

Food all non-medicinal kinds, such as Eskay's, Flower, Hooperson's Fatal, Horlick's, Kaempfer's Fish, Mellin's, Mocking Bird, Bell's Mocking Bird, Kaempfer's Mocking Bird, McAllister's Mocking Bird, Peter's Mocking Bird, Ruhe's, Murdock's Liquid, Neave's, Nestle's Lacteous, Peterman's Roach, Reed & Carnrick's Lacto Cereal Soluble, Ridge's, Wagner's Infant, Wells, Richardson & Co.'s Lact., Wolf's American.

Fruit Julep.

Fruit Nectar, Miner's, Crown Cordial & Ex. Co.'s crushed strawberry, etc.

Fruit Syrups, Benton, Myers & Co., all flavors,
Hance Bros. & White's, J. Hungerford Smith's,
all flavors.
Ginger Ale,

Imperial Granum.

Juice, all kinds, such as Foster's Cherry; Fruit, Shafer's, J. Calvin, McKesson & Robbins, all flavors, Smith & Painter's, Grape, Fremont's Lime Fruit, Martinique Lime Fruit, Montserrat's Malt, Trommer's gallon size; Meat, Valentine's.

Killer, all kinds of exterminators, such as Challiss Lice, Lee's Lice, Rapid Rat.

Kill More Rats.

Ky-Lo for Soda.

Malt, Trommer's 5 pint,

Malt and Alteratives, Trommer's 5 pint. Malt and Gas Segrada, Trommer's 5 pint. Milk, Condensed, all kinds, such as Anglo-Swiss Milk-Maid, Anglo-Swiss Milk-Maid, Swiss Imported; Borden's Eagle, Highland Condensed Milk Co.'s Highland Cream, Malted extra, Malted; Nestle's Condensed.

No Flies On Soda Fountain.

Oil, all non-medicinal kinds, such as Uncle Sam's Harness.

Paste, all non-medicinal kinds, such as Brown's

Fidelity Roach, Heinrich's Lightning, Harnist's
Japanese Fly, Phosphor, Gannaway, Stearn's
Electric Roach.

Phosphates, all non-medicinal kinds, such as Cat-
lin's Orange, Los Angeles Orange, Squire's
Cherry, Thompson's Wild Cherry, Triple Ex-
tract for Soda Fountain and Soft drink trade,
'97 Hummer Case.
Phospho-Guarana.
Pills, Rats.

Plasters, Surgeon's Rubber Adhesive.
Poison, Devil's Rat, Smelz' Champion Rat.

Powders, East India Insect, Estes, Roach, Shoal's
Insect.

Rat-Cheese. Raticide.

Rat Killer.

Root Beer, Hires' Concentrated Solution, Hires' in packages, Hires' prepared, Hires' Carbonated, Kohler's.

Rough on Rats.

Salt, Atlantic Sea, Bahama Sea, Dittman's Sea. Sapolio, Morgan's Hand, Morgan's Polishing. Soaps, Toilet, unless medicinal or curative, complexion, etc.

Soda Fountain Supplies, such as Juices, Syrups and Special Beverages.

Sotol.

Syrup, Malto.

Tablets, Hanson's Rennet, Junket, Malted Milk Lunch, Root Beer B. C. Co.

Water, Mineral, Domestic, Natural (all kinds). Water, Mineral, Foreign, Natural (all kinds). Yeast, Warner's Safe.

A Rebuke.-The Atlantic Medical Weekly prints the following:

"A certain physician, living in the northern part of Nebraska, having recently sent a bill for services rendered, a few days after received his bill back, indorsed as follows:

"Dear Sir:-This notice was put in my box and opened by mistake. The party has been dead for about three months, and is no relation to me whatever. It is strange how a doctor's conscience will allow him to dun the dead. You must live a better Christian life, and live and let live, and try and meet this lady in heaven, which is worth more than $41.50 to any doctor. 'Respectfully,

Too Much Dignity on the selling side ends in too little business on the other.

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