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for that purpose by the Commissioner of Internal Revenue, and in case of the acceptance of such order shall preserve such duplicate for said period of two years in such a way as to be readily accessible to inspection by the officers, agents, employees and officials hereinbefore mentioned. Nothing contained in this section shall apply

(a) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist or veterinary surgeon registered under this act in the course of his professional practice only; provided, that such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend; and such record shall be kept for a period of two years from the date of dispensing or distributing such drugs, subject to inspection, as provided in this act.

(b) To the sale, dispensing or distribution of any of the aforesaid drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist or veterinary surgeon; provided, however, that such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist or veterinary surgeon who shall have issued the same; and provided, further, that such dealer shall preserve such prescription for a period of two years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees and officials hereinbefore mentioned.

(c) To the sale, exportation, shipment or delivery of any of the aforesaid drugs by any person within the United States or any Territory or the District of Columbia or any of the insular possessions of the United States to any person in any foreign country, regulating their entry in accordance with such regu. lations for importation thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of State of the United States.

(d) To the sale, barter, exchange or giving away of any of the aforesaid drugs to any officer of the United States Government or of any State, territorial, district, county or municipal or insular government lawfully engaged in making purchases thereof for the various departments of the Army and Navy, the Public Health Service and for Government, State, territorial, district, county or municipal or insular hospitals or prisons.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall cause suitable forms to be prepared for the purposes abore mentioned, and shall cause the same to be distributed to collectors of internal revenue for sale by them to those persons who shall have registered and paid the special tax as required by section 1 of this act in their districts, respectively; and no collector shall sell any of such forms to any persons other than a person who has registered and paid the special tax as required by section 1 of this act in his district. The price at which such forms shall be sold by said collectors shall be fixed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, but shall not exceed the sum of $1 per hun. dred. Every collector shall keep an account of the number of such forms sold by him, the names of the purchasers and the number of such forms sold to each of such purchasers. Whenever any collector shall sell any of such forms, he shall cause the name of the

purchaser thereof to be plainly written or stamped thereon before delivering the same; and no person other than such purchaser shall use any of said forms bearing the name of such purchaser for the purpose of procuring any of the aforesaid drugs, or furnish any of the forms bearing the name of such purchaser to any person with intent thereby to procure the shipment or delivery of any of the aforesaid drugs. It shall be unlawful for any person to obtain by means of said order forms any of the aforesaid drugs for any purpose other than the use, sale or distribution thereof by him in the conduct of a lawful business in said drugs or in the legitimate practice of his profession.

The provisions of this act shall apply to the United States, the District of Columbia, the Territory of Alaska, the Territory of Hawaii, the insular possessions of the United States, and the Canal Zone. In Porto Rico and the Philippine Islands the administration of this act, the collection of the said special tax, and the issuance of the order forms specified in section two shall be performed by the appropriate internal revenue officers of those governments, and all revenues collected hereunder in Porto Rico and in the Philippine Islands shall accrue intact to the general governments thereof, respectively. The courts of first instance in the Philippine Islands shall possess and exercise jurisdiction in all cases arising under this act in said islands. The President is authorized and directed to issue such executive orders as will carry into effect in the Canal Zone the intent and purpose of this act by providing for the registration and the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca

their salts, derivatives, or preparations.

Sec. 3. That any person who shall be registered in any internal revenue district under the provisions of section 1 of this act shall, whenever required so to do by the collector of the district, render to the said collector a true and correct statement or return, verified by affidavit, setting forth the quantity of the aforesaid drugs received by him in said internal revenue district during such period immediately preceding the demand of the collector, not exceeding three months, as the said collector may ix and determine; the names of the persons from whom the said drugs were received ; the quantity in each instance received from each of such

persons,

and the date when received.

Sec. 4. That it shall be unlawful for any person who shall not have registered and paid the special tax as required by section 1 of this act to send, ship, carry, or deliver any of the aforesaid drugs from any State or Territory or the District of Columbia, or any insular possession of the United States, to any person in any State or Territory or the District of Columbia or any insular possession of the United States : Provided, That nothing contained in this section shall apply to common carriers engaged in transporting the aforesaid drugs, or to any employe acting within the scope of his employment, of any person who shall have registered and paid the special tax as required by section 1 of this act, or to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, or veterinarian, required to register under the terms of this act, who has been employed to prescribe for the particular patient receiving such drug, or to any United States, State, county, municipal, district, territorial, or insular officer or official acting within the scope of his official duties.

who has not paid the special tax provided for by this act, to have in his possession or under his control any of the aforesaid drugs; and such possession or control shall be presumptive evidence of a violation of this section, and also of a violation of the provisions of section 1 of this act; provided, that this section shall not apply to any employe of a registered person, or to a nurse under the supervision of a physician, dentist or veterinary surgeon registered under this act, having such possession or control by virtue of his employment or occupation and not on his own account; or to the possession of any of the aforesaid drugs which has or have been prescribed in good faith by a physician, dentist or veterinary surgeon registered under this act, or to any United States, State, county, municipal, district, territorial or insular officer or official who has possession of any said drugs, by reason of his official duties; or to a warehouseman holding possession for a person registered and who has paid the taxes under this act; or to common carriers engaged in transporting such drugs; provided, further, that it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment or other writ or proceeding laid or brought under this act; and the burden of proof of any such exemption shall be upon the defendant.

Sec. 9. That any person who violates or fails to comply with any of the requirements of this act shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court.

Sec. 10. That the Commissioner of Internal Rev. enue, with the approval of the Secretary of the Treasury, is authorized to appoint such agents, deputy collectors, inspectors, chemists, assistant chem. ists, clerks and messengers in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the provisions of this act.

Sec. 11. That the sum of $150,000, or so much thereof as may be necessary, be, and hereby is appropriated out of any moneys in the Treasury not otherwise appropriated, for the purpose of carrying into effect the provisions of this act.

Sec. 12. That nothing contained in this act shall be construed to impair, alter, amend or repeal any of the provisions of the act of Congress approved June 30, 1906, entitled "An act for preventing the manufacture, sale or transportation of adulterated or misbranded, or poisonous, or deleterious foods, drugs, medicines and liquors, and for regulating trafic therein, and for other purposes," and any amendment thereof, or of the act approved February 9, 1909, entitled "An act to probibit the importation and use of opium for other than medicinal purposes," and any amendment thereof.

Sec. 5. That the duplicate order forms and the prescriptions required to be preserved under the provisions of section 2 of this act, and the statements or returns filed in the office of the collector of the district, under the provisions of section 3 of this act, shall be open to inspection by officers, agents, and employes of the Treasury Department duly authorized for that purpose ; and such officials of any State or Territory, or of any organized municipality therein, or of the District of Columbia, or any insular possession of the United States, as shall be charged with the enforcement of any law or municipal ordinance regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs. Each collector of internal revenue is hereby authorized to furnish, upon written request, certified copies of any of the said statements or returns filed in his office to any of such officials of any State or Territory or organized municipality therein, or the District of Columbia, or any Insular possession of the United States, as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested. Any person who shall disclose the information contained in the said statements or returns or in the said duplicate order forms, except as herein expressly provided, and except for the purpose of enforcing the provisions of this act, or for the purpose of enforcing any law of any State or Territory or the District of Columbia, or any insular possession of the United States, or ordinance of any organized municipality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs, shall, on conviction, be fined or imprisoned as provided by section 9 of this act. And collectors of internal revenue are hereby authorized to furnish upon written request, to any person, a certified copy of the names of any or all persons who may be listed in their respective collection districts as special tax payers under the provisions of this act, upon payment of a fee of $1 for each 100 names or fraction thereof in the copy SO requested.

Sec. 6. That the provisions of this act shall not be construed to apply to the sale, distribution, giving away, dispensing or possession of preparations and remedies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them, in one fluid ounce, or, if a solid or semi-solid preparation, in one avoirdupois ounce; or to liniments, ointments or other preparations which are prepared for external use only, except liniments, ointments and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them; provided, that such remedies and preparations are sold, distributed, given away, dispensed or possessed as medicines and not for the purpose of evading the intentions and provisions of this act. The provisions of this act shall not apply to decocainized

leaves or preparations made therefrom, or to other preparations of coca leaves which do not contain cocaine.

Sec. 7. That all laws relating to the assessment, collection, remission and refund of internal revenue taxes, including section 3229 of the Revised Statutes of the United States, so far as applicable to and not inconsistent with the provisions of this act, are hereby extended and made applicable to the special taxes imposed by this act.

Sec. 8. That it shall be unlawful for any person pot registered under the provisions of this act, and

coca

We regret that we are not able to present our readers with the model state law on the same subject that we announced would be ready. A good constructiv lawyer is now at work on it, and it will be ready for our February issue. We print herewith a list of state legislatures that meet this winter. Watch for bills affecting physicians. Many may be introduced. It is the declared intention of the druggists to have bills presented favorable to themselves. We would like the assistance of physicians in all states in our efforts for the medical profession.

1915

drugs, as witness the following quotation Next Regular Ann.or Limit STATES

from the above journal: Session Begins Bien. of Session

An echo of “Patronize Home Industry” is seen Alabama.

in the call to German physicians to prescribe only Jan. 10, 1915 Quad. 50 days Arizona..

Jan.

Bien. 60 days
Arkansas.
Jan. 11, 1915 Bien. 60 days

Colorado Medicin does not discuss the California

Jan. 1915

Bien. None Colorado

Jan. 1915 Bien. None subject, merely mentioning the facts. This Connecticut....

Jan. 8, 1915

Bien. None Delaware.

is really becoming a momentous question Jan. 5, 1915 Bien.

60 days Florida.

April 6, 1915
Bien. 60 days

everywhere. Georgia

June
1915 Ann.

50 days
Idaho..
Jan. 4, 1915 Bien. 60 days

But the physician should not narrow his Illinois. Jan. - 1915 Bien. None

activities within national or political lines. Indiana

Jan. 7, 1915 Bien. 61 days Iowa..

Jan.

4, 1915 Bien. None He should be broad enuf to use products Kansas.

Jan. 12, 1915 Bien. 50 days
Maino.
Jan. 5, 1915 Bien. None

wherever made, whether in Germany, EngMassachusetts.. Jan. - 1915 Ann. None

land, France or anywhere else. The phyMichigan..

Jan 6, 1915 Bien. None Minnesota.

Jan. 5, 1915 Bien.

90 days

sician is a humanitarian and should serve Missouri.

Jan 6, 1915 Bien. 70 days
Montana
Jan. 4, 1915 Bien. 60 days

his patrons as best he may and not draw Nebraska.

Jan, 5, 1915 Bien. 60 days a national line about his remedies. Nevada

Jan. 19, 1915 Bien. 60 days New Hampshire.

Jan.

- 1915 Bien. None As a physician, he should be entirely free New Jersey.

Jan.
, 1915

Ann. None
New York..

from national or political prejudice or Jan. - 1915 Ann. None North Carolina.

Jan. - 1915 Bien. 60 days bias. As a man he may think as he pleases; Ohio..

Jan. 4, 1915 Bien. None Oklahoma .

Jan. 7, 1915 Bien. 60 days but as a doctor he should choose his remedies Oregon.. Jan. 11, 1915 Bien. 40 days

entirely and exclusivly for the best good Pennsylvania

Jan. 5, 1915 Bien. None Rhode Island

Jan. - 1915 Ann. 60 days of his patient. South Carolina.

Jan. - 1915 Ann.

None South Dakota.

Jan. 5, 1915 Bien. 60 days Tennessee

Jan. 5, 1915 Bien. 75 days Texas..

Jan. 5, 1915 Bien. 60 days Utah..

Jan. 13, 1915 Bien. 60 days Vermont..

Jan. 6, 1915 Bien. None BUSINESS TALK TO DOCTORS Washington..

Jan. 6, 1915 Bien.

60 days West Virginia.

Jan. 13, 1915

Bien. 45 days Wisconsin

Jan. 8, 1915 Bien,

None
Wyoming.
Jan. 12, 1915 Bien. 40 days

The fateful year of 1914 will have passed when these lines meet your vision. Who

could have guessed, last New Year's Day, Physicians' Fees.

that the year would end so tragically? It We print on pages 23 to 25 a modern promist well. Spring came with its blosfee table, in use by the physicians of Herki- soms, and summer with its fruits, but aumer County, New York. Our readers would tumn's garnerings were mixt with blood, do well to note carefully the table and com

and the winter's snow is tinged with red. pare it with the prices prevailing in their The voracious War God drinks wealth communities. When necessary or advisable as well as blood. The world is billions of revision might be made upward or down- dollars poorer than it was on the 1st of ward, according to circumstances. Call August, 1914. The suffering has been your neighboring physicians' attention to it. financial as well as physical and mental.

There will always be some people in every We in this country have been lucky, as we community whose circumstances will not have 3,000 miles of ocean between us and permit them to pay what the doctor ought the political turmoils of Europe. to get for medical service, and occasionally Only those who hold securities that are loss of work or continued illness puts some sensitiv to the financial disturbances of the families in extraordinary financial diffi- world have been affected directly, but indiculties. The doctor will always be ready rectly many workmen have lost their emand willing to treat them without pay. But ployment thru the closing of factories, and for those who can pay, the physician should the South is profoundly affected by the charge accordingly.

closing or great curtailment of the market for cotton abroad. In many ways the world

is one community nowadays. But the What Drugs Shall We Use ?

sections of our country that produce wheat, An editorial in Colorado Medicin calls corn, beef and pork in abundance have the attention to the attitude of the medical basis for prosperity. One result will be a press of Germany in the present war. It curtailment of cotton acreage in the South, seems to have a distinct military bias, even and an increase in wheat acreage in the to the point of boycotting all foreign-made West.

In many

when you

But the work of the doctor continues

Investments during 1915. practically the same, peace or war; and If you have money now, the question is, regardless of the effect of a foreign war

what should you do with it? Opinions will on the price of bonds or cotton. The doc- differ. I have said, since the war began, to tor's business is not increast by good times, keep as good a cash balance in your bank In fact, the people usually have more need

as you possibly can. of a doctor in bad times, but the people uncertain, and it is well to keep all the

War times are always are less able to pay him then.

money you can get hold of in uncertain ways a doctor's business is different from

times. Others will say, good reliable bonds other kinds of business, and it is affected

are very low now, hence the opportunity is differently by the things that disturb busi

now here to get good investments at barness conditions in general. For these rea

gain prices. My answer is, they may go sons it is all the more important that all the

still lower. Wait and see. The other fellow business regulation that can be made to apply to a doctor's work should be adopted the present opportunity will be lost. My

will say, they may go higher; and if so, by the profession. This is the object of

This is the object of reply is, while no one knows, nor can know, my efforts in this department.

the future, we all know that the war is not 1915.

over, and many military experts say that it

will be a long, stubborn contest, possibly What kind of a year will 1915 be? It opens with frightful conditions in Europe. right, now is not the time to buy. Now is

lasting three years. If this is half way What will be its close ? Upon what scenes,

the time to conserve your resources. And dreadful or otherwise, will the sun look

do buy, be sure that you are down upon in this problematic year? A century ago he lookt down upon about the getting something absolutely safe. Consult

your banker about every contemplated insame kind of scenes as have been enacted

vestment, particularly in bonds or other in Europe during the past few months, only

securities. It is his business to know the the recent ones have been very much worse.

good from the bad, and he usually does. What can Old Sol think of the human race?

However, concerning real estate his opinion A century brings forth even more terrible,

may not be better than yours. more meaningless, more unnecessary wars than occurred a century ago.

Things That Knock at Your Door. encouraging showing:

The Arrowhead Hot Springs, of CaliWhat kind of a year will 1915 be to the

fornia, have been urged upon the attention readers of THE MEDICAL WORLD? The

of doctors all over the country as an investwar abroad will be a financial benefit to

ment. The springs may be all that is many portions of this country. While we claimed for them, but even so, you do not do not wish to benefit by the distresses of

want an investment so far away. These others, yet we cannot refuse any benefits

investments that are prepared for doctors, that may be thrust upon us by the foolish

and doctors are drummed to take, very management of public affairs abroad. I rarely result favorably to the doctor who wish to urge that the doctors get their puts in his hard-earned savings. So many share. The way to do it is to give excellent

are after both the influence and the dollars and faithful medical service; and then

of doctors that it behooves the doctor to be make a reasonable charge and practise all

careful. As an investor, he should invest the recognized business methods in collect

as tho he were not a doctor. ing your money. This course is perfectly

And this brings to mind a matter that legitimate and proper, both professionally

I have been hearing of for months, not only and in a business way. This is the doctor's by letter, but by telegraf. The following duty to his family—a duty not always faith- letter from me to one of the inquirers tells fully performed, even by men who achieve

the whole story: prominence in the medical profession.

DEAR DOCTOR :--Your telegram at hand. Whatever the mutual murder and destruc

answered several letters concerning the Thompson tion of property in Europe may be during Malted Milk Company, or the Thompson Malted Food 1915, I am anxious that every doctor who Company. They seem to be the same, but I think reads The MEDICAL WORLD shall earn and

Thompson Malted Milk Company has a very good collect enuf money to keep him in comfort

commercial rating; but we could not find the Thomp. during the year and wind up the year with

son Malted Food Company listed among the irms a comfortable balance on the right side. reported. This may be a

to the stock

Not a very

I bare

they are not the same.

We have found that the

hint

as

same

whether it is of the Milk Company or the Food to doctors by the agents who are drumming Company.

the doctors on this line does not total a For many years I have taken the stand that ethically physicians should not own stock in con

very large per cent of the total capitalcerns that supply their patients. The special reason ization; and that the organizers have kept why this company wants doctors among its stock

the lion's share. Their plan is to induce holders is the hope that doctor stockholders will for

the doctors to use their power over their that reason order their patients to buy the product. It is not honest for a doctor to allow his judgment

patients to increase the dividends to the to be swayed in his personal interest while pre- organizers and promoters who retain the scribing for his patients. This is the ethical ob

major portion of the stock.

This is a jection to doctors owning stock in such companies.

universal feature of these companies. That which is not honest certainly cannot be etbical. If a doctor's patients knew that he was prescribing a certain product largely to his patients, he at the

A Kentucky brother sends the prospectus time holding stock in

the company

manu- of a North Carolina cotton mill, and asks: facturing said product-I need not say what they

"Is this another Sterling Debenture?" would think. He would probably lose his practise, and he would deserve to lose it. This is the ethical

There are volumes in that question. side of this matter, which applies not only to the Thompson Company, but to all other companies which

The Thwing Company, of The Circle manufacture products that doctors are expected to

and Success Magazine failure, are tryprescribe to their patients. Commercially such stock is a risk. A great many

ing hard to get distant doctors to buy lots companies have sought to build themselves up upon in “Garden Hill”—$600 lots for $225! the doctor's good graces, after first inducing the

How can any suburban place grow by means doctor to invest in their stock. The plan is to in

of non-resident lot holders? That question duce the doctor to supply the capital and also to insure the sales by means of his prescriptions. A answers itself. I have often called attention good plan for the company, surely. But such stock to that fallacy in all these schemes to sell is usually extra stock that is issued for that pur

lots to doctors. Of course doctors do not pose, so that the chief good of the doctor's work goes to the promoters, the doctor getting only an

want to move away from their practise. infinitesimal portion, if any at all. I cannot bring

Doctors must necessarily be scattered to mind a single such company that has ever suc- among the people, from ocean to ocean, ceeded financially in favor of the doctor. I have

and from the Lakes to the Gulf. They known of many that have failed, thus causing the doctor to lose both his money and his honor.

could not and would not settle up a suburb

These remarks are made not with the Thompson Company

of New York City nor of any other city. in mind alone, but they are made in general. To As lot holders in such a suburb they must what extent they can ever be applied to the Thomp- necessarily be non-resident holders, thereson Company time will tell.

fore they could not do the place any good. Doctors can find many good investments right at home for their savings without risking them in such

People must live in a place to increase the companies, and without compromising themselves by value of the real estate of the place. So such so-called investments. I advise earnestly against

any plan to sell lots to those who will all such so-called investments, as I always have done. If there is a building and loan association in your

necessarily be non-residents is so transparvicinity, why not put your savings in that? Local ent that anyone who thinks for a moment building and loan associations pay from 6% to 9% can see thru it. or more, and are usually safe. Incidentally I inclose a report of one of the local associations here

Dr. P. R. Badger, of Kankakee, Ill., (there are scores of them here); and if they can be

cleverly shows up the "septic riders" that so profitable here in this money center of the East, where interest rates are usually low, they can be,

are added to some insurance policies to cover and are, more profitable in the growing West.

the needs of doctors. They contain the exVery sincerely yours,

pression, accidental contact with septic C. F. TAYLOR.

matter." Everyone knows that doctors do One of the agents of this company (the not come in contact with septic matter acciThompson Malted Food Company) writes dentally, but by necessity in the practise of me that: “Ninety per cent. of our stock- their profession, and that is the reason that holders are doctors." He does not say they want septic poisoning covered in their that 90% of the stock is held by doctors, policies. The word "accidental” would rob but that 90% of the stock holders are doc- any such provision of all value for doctors. tors. It is easily possible that the organizers of the company may own 90% of the The Iroquois Life Insurance Company, of stock, and yet 90% of the stock holders may Louisville, Ky., is strong on doctors, and be doctors. I do not say that this is true, they present a formidable list of doctors in but it is easily possible. And I will venture their organization. But we have had too the opinion that the amount of stock sold

many new life insurance companies. Most

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