Patent Medicines--a Distinction And A Difference

. Tlie Commissioner of Interiial Bjvenue, iu answei' to a letter from a fiím interested in the subject, says all patent or proprietary medicines, medicinal preparations, and compositions which are really such, and which are really made, prepared, or compounded by any private formula, occult secret or art of which the full and proper formula is not published in some standard medical authority, are subject to a stamp tax ; and, althongh alcoholic or distilled spirits may be nsed as an element, ingrediënt, or component "U't of such articles, preparatious and compositions, still, if they are in use and effect as "well as in name medicinal articles, are so held out and recommended to the public, the manufacturar or eompounder is not held liable to a tax as a rectifier, nor are those persons who sell sueh medicated articles liablo to pay a special tax as liquor dealers, but, on the other hand, articles which are held out, labeled and sold as medicated h'quors, wines, gins, brandy, ■whisky, eordials, bitters, which are, substantiaïïy, wine or distilled spirits, and are used or sold as alcoholic beverages, even hoving stampa attached to the package such as the law requires to be attached to patent and proprietary medicines, eannót be legally sold except under the special stamp tax of a liquor i]i;]lcr, and a maker, compoimder, or manufacturar of such liquors or beveragps. is lialile to pay special tax as a tifier.-