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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 above 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 hundred. 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 leaves, 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 fix 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.

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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 coca 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 not registered under the provisions of this act, and

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 Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint such agents, deputy collectors, inspectors, chemists, assistant chemists, 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 traffic therein, and for other purposes," and any amendment thereof, or of the act approved February 9, 1909, entitled "An act to prohibit the importation and use of opium for other than medicinal purposes," and any amendment thereof.

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.

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We print on pages 23 to 25 a modern fee table, in use by the physicians of Herkimer County, New York. Our readers would do well to note carefully the table and compare it with the prices prevailing in their communities. When necessary or advisable revision might be made upward or downward, according to circumstances. Call your neighboring physicians' attention to it. There will always be some people in every community whose circumstances will not permit them to pay what the doctor ought to get for medical service, and occasionally loss of work or continued illness puts some families in extraordinary financial difficulties. The doctor will always be ready and willing to treat them without pay. But for those who can pay, the physician should charge accordingly.

What Drugs Shall We Use?

An editorial in Colorado Medicin calls attention to the attitude of the medical press of Germany in the present war. It seems to have a distinct military bias, even to the point of boycotting all foreign-made

drugs, as witness the following quotation from the above journal:

An echo of "Patronize Home Industry" is seen in the call to German physicians to prescribe only German preparations and specialties!

Colorado Medicin does not discuss the subject, merely mentioning the facts. This is really becoming a momentous question everywhere.

But the physician should not narrow his activities within national or political lines. He should be broad enuf to use products wherever made, whether in Germany, England, France or anywhere else. The physician is a humanitarian and should serve his patrons as best he may and not draw a national line about his remedies.

As a physician, he should be entirely free from national or political prejudice or bias. As a man he may think as he pleases; but as a doctor he should choose his remedies entirely and exclusivly for the best good of his patient.

BUSINESS TALK TO DOCTORS

The fateful year of 1914 will have passed when these lines meet your vision. Who could have guessed, last New Year's Day, that the year would end so tragically? It promist well. Spring came with its blossoms, and summer with its fruits, but autumn's garnerings were mixt with blood, and the winter's snow is tinged with red.

The voracious War God drinks wealth as well as blood. The world is billions of dollars poorer than it was on the 1st of August, 1914. The suffering has been financial as well as physical and mental. We in this country have been lucky, as we have 3,000 miles of ocean between us and the political turmoils of Europe.

Only those who hold securities that are sensitiv to the financial disturbances of the world have been affected directly, but indirectly many workmen have lost their employment thru the closing of factories, and the South is profoundly affected by the closing or great curtailment of the market for cotton abroad. In many ways the world is one community nowadays. But the sections of our country that produce wheat, corn, beef and pork in abundance have the basis for prosperity. One result will be a curtailment of cotton acreage in the South, and an increase in wheat acreage in the West.

But the work of the doctor continues practically the same, peace or war; and regardless of the effect of a foreign war on the price of bonds or cotton. The doctor's business is not increast by good times. In fact, the people usually have more need of a doctor in bad times, but the people are less able to pay him then. In many ways a doctor's business is different from other kinds of business, and it is affected differently by the things that disturb business conditions in general. For these reasons it is all the more important that all the business regulation that can be made to apply to a doctor's work should be adopted by the profession. This is the object of my efforts in this department.

1915.

It

What kind of a year will 1915 be? opens with frightful conditions in Europe. What will be its close? Upon what scenes, dreadful or otherwise, will the sun look down upon in this problematic year? A century ago he lookt down upon about the same kind of scenes as have been enacted in Europe during the past few months, only the recent ones have been very much worse. What can Old Sol think of the human race? A century brings forth even more terrible, more meaningless, more unnecessary wars than occurred century ago. Not a very encouraging showing.

What kind of a year will 1915 be to the readers of THE MEDICAL WORLD? The war abroad will be a financial benefit to many portions of this country. While we do not wish to benefit by the distresses of others, yet we cannot refuse any benefits that may be thrust upon us by the foolish management of public affairs abroad.

I

wish to urge that the doctors get their share. The way to do it is to give excellent and faithful medical service; and then make a reasonable charge and practise all the recognized business methods in collecting your money. This course is perfectly legitimate and proper, both professionally and in a business way. This is the doctor's duty to his family-a duty not always faithfully performed, even by men who achieve prominence in the medical profession. Whatever the mutual murder and destruction of property in Europe may be during 1915, I am anxious that every doctor who reads THE MEDICAL WORLD shall earn and collect enuf money to keep him in comfort during the year and wind up the year with a comfortable balance on the right side.

Investments during 1915.

If you have money now, the question is, what should you do with it? Opinions will differ. I have said, since the war began, to keep as good a cash balance in your bank as you possibly can. War times are always uncertain, and it is well to keep all the money you can get hold of in uncertain times. Others will say, good reliable bonds are very low now, hence the opportunity is now here to get good investments at bargain prices. My answer is, they may go still lower. Wait and see. The other fellow will say, they may go higher; and if so. the present opportunity will be lost. My reply is, while no one knows, nor can know, the future, we all know that the war is not over, and many military experts say that it will be a long, stubborn contest, possibly lasting three years. If this is half way right, now is not the time to buy. Now is the time to conserve your resources. And when you do buy, be sure that you are getting something absolutely safe. Consult your banker about every contemplated investment, particularly in bonds or other securities. It is his business to know the good from the bad, and he usually does. However, concerning real estate his opinion. may not be better than yours.

Things That Knock at Your Door.

The Arrowhead Hot Springs, of California, have been urged upon the attention of doctors all over the country as an investment. The springs may be all that is claimed for them, but even so, you do not want an investment so far away. These investments that are prepared for doctors, and doctors are drummed to take, very rarely result favorably to the doctor who puts in his hard-earned savings. So many are after both the influence and the dollars of doctors that it behooves the doctor to be careful. As an investor, he should invest as tho he were not a doctor.

And this brings to mind a matter that I have been hearing of for months, not only by letter, but by telegraf. The following letter from me to one of the inquirers tells the whole story:

DEAR DOCTOR :-Your telegram at hand. I have answered several letters concerning the Thompson Malted Milk Company, or the Thompson Malted Food Company. They seem to be the same, but I think they are not the same. We have found that the Thompson Malted Milk Company has a very good commercial rating; but we could not find the Thomp son Malted Food Company listed among the firms reported. This may be a hint as to the stock

whether it is of the Milk Company or the Food Company.

For many years I have taken the stand that ethically physicians should not own stock in concerns that supply their patients. The special reason why this company wants doctors among its stockholders is the hope that doctor stockholders will for that reason order their patients to buy the product. It is not honest for a doctor to allow his judgment to be swayed in his personal interest while prescribing for his patients. This is the ethical objection to doctors owning stock in such companies. That which is not honest certainly cannot be ethical. If a doctor's patients knew that he was prescribing a certain product largely to his patients, he at the same time holding stock in the company manufacturing said product-I need not say what they would think. He would probably lose his practise, and he would deserve to lose it. This is the ethical side of this matter, which applies not only to the Thompson Company, but to all other companies which manufacture products that doctors are expected to prescribe to their patients.

Commercially such stock is a risk. A great many companies have sought to build themselves up upon the doctor's good graces, after first inducing the doctor to invest in their stock. The plan is to induce the doctor to supply the capital and also to insure the sales by means of his prescriptions. A good plan for the company, surely. But such stock is usually extra stock that is issued for that purpose, so that the chief good of the doctor's work goes to the promoters, the doctor getting only an infinitesimal portion, if any at all. I cannot bring to mind a single such company that has ever succeeded financially in favor of the doctor. I have known of many that have failed, thus causing the doctor to lose both his money and his honor. These remarks are made not with the Thompson Company in mind alone, but they are made in general. Το what extent they can ever be applied to the Thompson Company time will tell.

applied to the Thomp

Doctors can find many good investments right at home for their savings without risking them in such companies, and without compromising themselves by such so-called investments. I advise earnestly against all such so-called investments, as I always have done.

If there is a building and loan association in your vicinity, why not put your savings in that? Local building and loan associations pay from 6% to 9% or more, and are usually safe. Incidentally I inclose a report of one of the local associations here (there are scores of them here); and if they can be so profitable here in this money center of the East, where interest rates are usually low, they can be, and are, more profitable in the growing West.

Very sincerely yours,

C. F. TAYLOR.

One of the agents of this company (the Thompson Malted Food Company) writes me that: "Ninety per cent. of our stockholders are doctors." He does not say that 90% of the stock is held by doctors, but that 90% of the stock holders are doctors. It is easily possible that the organizers of the company may own 90% of the stock, and yet 90% of the stock holders may be doctors. I do not say that this is true, but it is easily possible. And I will venture the opinion that the amount of stock sold

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The Thwing Company, of The Circle and Success Magazine failure, are trying hard to get distant doctors to buy lots in "Garden Hill"-$600 lots for $225! How can any suburban place grow by means of non-resident lot holders? That question answers itself. I have often called attention to that fallacy in all these schemes to sell lots to doctors. Of course doctors do not want to move away from their practise. Doctors must necessarily be scattered among the people, from ocean to ocean, and from the Lakes to the Gulf. They could not and would not settle up a suburb of New York City nor of any other city. As lot holders in such a suburb they must necessarily be non-resident holders, therefore they could not do the place any good. People must live in a place to increase the value of the real estate of the place. So any plan to sell lots to those who will necessarily be non-residents is so transparent that anyone who thinks for a moment can see thru it.

Dr. P. R. Badger, of Kankakee, Ill., cleverly shows up the "septic riders" that are added to some insurance policies to cover the needs of doctors. They contain the expression, "accidental contact with septic matter." Everyone knows that doctors do not come in contact with septic matter accidentally, but by necessity in the practise of their profession, and that is the reason that they want septic poisoning covered in their policies. The word "accidental" would rob any such provision of all value for doctors.

The Iroquois Life Insurance Company, of Louisville, Ky., is strong on doctors, and they present a formidable list of doctors in their organization. But we have had too many new life insurance companies. Most

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