Page images

Retailers who are required by law to stamp all taxable articles in their possession on December 1, 1914, or received unstamped from wholesalers, before offering same for sale at retail should in all cases where practicable, stamp the individual bottle, can, pot, carton, or box, as usually sold and delivered to the customer.

In cases where this is impracticable the stamps may be affixed in one of the methods outlined above.

ROBT. WILLIAMS, JR., Acting Commissioner.

(T. D. 2038.)

EMERGENCY REVENUE LAW. Taxes imposed under Schedule B effective on and after December 1, 1914.



Referring to the discrepancy in the act of October 22, 1914, as to the date when Schedule B goes into effect, the act proproviding in Section 21 that the said schedule shall go into effect 30 days after the passage of the act and in the schedule itself that it shall go into effect December 1, you are advised that as originally drafted the act provided in both places that Schedule B was to go into effect 30 days after passage. This was later amended by paragraph 6 of Schedule B to December 1, 1914, and it is therefore held by this office that the schedule in question is effective on and after December 1, 1914.

GEORGE E. FLETCHER, Acting Commissioner of Internal Revenue.

Model Pharmacy Law.

The Section on Education and Legislation of the American Pharmaceutical Association is at work on a difficult and important task-that of drafting a Model Pharmacy Law. Each State Pharmceutical Association and each State Pharmacy Examining Board has been asked by the Chairman of the Section to appoint one man who is particularly interested in present pharmacy laws to co-operate in this work, thus making a sub-committee of two in each state.

It will be the work of each sub-committee to go over their present pharmacy law, indicate changes which they deem necessary and make suggestions for additional provisions. These suggestions will be sent to the Chairman of the Section on Education and Legislation, and from the material thus gathered the members of the Section will make the first draft of a uniform Model Pharmacy Law.

This first rough draft will then be submitted to the members of the various sub-committees for such changes as they may deem necessary to suggest. Important differences of opinion on any one or all provisions will be submitted to the vote of the members of the various subcommittees by mail, together with arguments pro and con, and the decision of a majority is tentatively to control.

The tentative draft thus agreed upon will be submitted by the sub-committees of each respective state to its next meeting of the State Pharmaceutical Association, for discussion, approval or disapproval, either in whole or in part. The decision of each respective state association will then serve as a guide to their sub-committee in their final portion of the drafting.

These various sub-committees together in one body will be known as the Voluntary Conference of the Section on Education and Legislation each man having signified his willingness to serve

and his interest in the work.

This Voluntary Conference will assemble in meeting under the auspices of the Section on Education and Legislation at the next annual meeting of the American Pharmaceutical Association where the final draft of the Model Pharmacy Law will be agreed upon.

Carrying on the work in this manner it is hoped that it will provide the best thought on the subject and the combined opinion of the best qualified pharmacists in the United States-thus making a Model Pharmacy Law which will be thoroughly representative.

The Secretary of the Section.

It is said that the first sawmill in the United States was at Jamestown, from which sawed boards were exported in June, 1607. A water-power sawmill was in use in 1625 near the present site of Richmond.

Association News and Items.

[merged small][merged small][merged small][ocr errors][merged small]

Readers of this journal have many times been admonished in regard to the annual invoice to safeguard themselves in case of fire. No matter how much insurance may be carried on a store, without an invoice of comparatively recent date, trouble may be looked for in adjusting claims with the insurance. companies in case of fire. The proper time to take this invoice is the beginning of the year and that time is now at hand. List your stock now and extend it at leisure, but by all means do it. Aside from the imperative demand which a possible fire. loss makes for this invoice, it is only good business for each druggist to invoice

once a year.

The best fire protection is found in means of fire prevention and while. drug stocks are generally presumed to be the most hazardous risks, the wholesale branch of the trade have by persistent and careful effort, proven that their stocks are not more hazardous than the average stock of merchandise and have thereby secured a generally low rate of insurance.

We know of no other association which has for so many years devoted the careful attention to the question of fire insurance as has the National Wholesale Druggists Association, and in this connection, and following our promise in a recent issue of this journal, we are reviewing the report of their Fire In

surance Committee, Mr. Jas. W. Morrison, Chairman, to their annual convention in September last.

In years gone by insurance was a popular medium for sharks who subsisted by defrauding the people. This evil led to the enactment in most states of a law providing for the state inspection of insurance companies. This gradually developed with greater powers being granted the state officers, until now they peremptorily order the reduction of rates, which actions in some cases have been ratified by the highest courts. The main object of such laws is, of course, to lower the cost of insurance to the public along with the supervision of the companies, and one pointed deduction made in the Committee report under discussion is that "the only permanent way to materially reduce insurance cost is to reduce fire loss."

The reduction of fire loss is a question of paramount importance with every individual, whether a business owner or not. The annual fire loss in this country averages about $250,000,000, one-half of which is said to be preventable. These figures are sufficient argument that the prevention of fire is a duty which all true citizens must share. Druggists are always more or less influential in their communities and should exert that influence through their local commercial organizations toward having all possible fire prevention methods adopted in their home town or city.

Because of poor fire-fighting or prevention means, many druggists in smaller towns and villages are unable to secure sufficient insurance to properly protect themselves. This is proof conclusive that it is every druggist's business to take an interest in the fire-fighting facilities in his community.

Another point brought out in this report is the dependence of credit from the wholesaler to the retailer on the amount of insurance carried. A druggist may be absolutely honorable in meeting his jobber's bills, but if a fire should consume his stock with little or no insurance, he is helpless and the jobber stands the loss.

[ocr errors][merged small][merged small][merged small][graphic][graphic][merged small]

appliance secured them, has paid for the equipment in a few years. Retail druggists would require a much smaller and less costly equipment and with a proportionate saving effected the equipment would soon pay for itself.

The report recites the rules followed in many wholesale establishments for fire prevention, many of which are applicable and practicably so, to the retail store: the care of sweepings each day; the careful location of explosives either in the building or in special containers outside; care of electric lights and wires; daily inspection by one of the employes, specially appointed for that purpose. Members were requested to see that retail stores were equipped with hand

CHAS. H. LAWALL, Philadelphia, Pa., First Vice-President-elect, A. Ph. A.


estimated at from $12,000,000 $25,000,000. It is noteworthy, too, that in this conflagration the Naumkeag Mills were destroyed with a loss estimated at $3,000,000. These mill buildings were properly constructed and equipped with almost every possible fire protection device, including a powerful private pumping plant, drawing water from the bay, and on one of the exposed buildings an outside sprinkler or water curtain. Yet these buildings were destroyed by a fire originating over a mile away.

"Nothing could plainer show the necessity that owners of even properly protected plants are under to take an interest in the reduction of the hazard

from outside. Can each of us honestly say that his city has done everything possible to prevent conflagration?

"We suggest that each member get from his insurance agent a copy of the report on his city, acquaint himself with the defects of construction and equipment, and then through organization as above suggested, try to cure them. It would have been well worth the while of the owners of the Naumkeag Mills to do their part toward making it impossible for a fire to sweep over a mile of Salem and destroy their $3,000,000 property. It is well worth the while of every business man with much at risk to do what he can to prevent a like calamity in his city.

"It will cost something in time and money.

"But the cost of prevention is less than the cost of conflagration, and there is the further practical point that the cost of insurance for the nation, and to a large extent for the state and city, is proportional to the fire loss and will decrease with it.

"Education and agitation are needed. to reduce our appalling and largely unnecessary national fire waste. We urge that our members take an active part in this work of agitation and education."

[blocks in formation]

Run through cotton and add alcohol to make 6 ozs.

Manipulation here depends on the desired character of the finished product.

Very commonly lotions of this sort are desired to be cloudy and in this case it would result from the precipitation of the resin of the Benzoin and of the Camphor, and if prepared in this way it is desirable that the precipitate be in as finely divided state as possible.

To accomplish this it would be well to add to the Rose Water the Spirit of Camphor with which the Benzoin has previously been mixed, in small amounts

[merged small][ocr errors][merged small]

Chas. H. La Wall, First Vice President of the American Pharmaceutical Association, is known to a large number of retail pharmacists; to some of them personally, to many others by his contributions to pharmaceutical literature,

He was born in Allentown, Pa., in 1871, where his father was a druggist. In 1888 he was apprenticed to Moyer Bros., in Bloomsburg, to learn the drug business. While here he was a close reader of everything pertaining to his chosen work and fitted up a laboratory where he carried out the experiments described in his text books. Later he attended the Philadelphia College of Pharmacy, graduating in 1893.

His taste for reading led him into many different subjects and having an excellent memory, he left college with a broader education than most students

have on graduation from a college of pharmacy.

Professor LaWall has been on the Faculty of the Philadelphia College of Pharmacy since 1901, from which he received the the degree of Master of Pharmacy in 1905. He was for a number of years connected with the manufacturing and analytical laboratories of Smith, Kline & French. In 1903 he became associated with Dr. Leffman, a chemist in Philadelphia, and later succeeded to his business, in which he has been very successful. He is joint author with Dr. Leffman of a text book on chemistry.

Mr. LaWall has had a wide experience with the legal application of chemistry, having held several positions as chemist with the Federal and Pennsylvania governments, and has been called on for expert testimony in many court cases.

His students find in him a personal and sympathetic friend and his associates enjoy his good humor and optimism.

[merged small][merged small][merged small][graphic][graphic][merged small][merged small]


Louisville College of Pharmacy, receiving San Francisco Branch of A. Ph. A. Hold a gold medal for highest general average in junior and senior years.

Having more interest in the scientific than the retail side of pharmacy, he entered the University of Michigan, receiving the degree of Pharmaceutical Chemist in 1901, and was immediately appointed assistant in quantitative analy

Later, after some experience with mining chemistry, he went to Merck's as analytical chemist. Following this, he was appointed Assistant Professor of Pharmacy in the North Dakota Agricultural College, and drug analyst under the food and drug law of that state. He was made full professor here in 1908 and has held his pre eat position since 1909.

The local branch of the A. Ph. A. held a meeting on the evening of October 13th, at the Hof Brau. The object of the meeting was to appoint a local secretary for the Association, and a local committee to make arrangements for the 1915 meeting of the A. Ph. A. in San Francisco. Miss C. M. Roehr was elected local secretary and the following were appointed on the local committee: Mrs. R. E. White, Dr. Josephine Barbat-Winslow, Mrs. F. F. Rajotte, Miss Lowe, D. M. Fletcher, J. L. Lengfeld, Albert Schneider, F. T. Green, J. H. Dawson, D. D. Bost and Miss C. M. Roehr.

« PreviousContinue »