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TAX REQUIRED

"Medicines" that the Government Hold as Being More of a Beverage than a Medicine.

Previous lists published in the MEYER BROTHERS DRUGGIST are superceded by the following list published by the government, under date of June 25, 1915.

If you are in doubt about a preparation not on this list, write direct to the Department of Internal Revenue, Washington, D. C.

It having been found in various instances that there are several preparations of the same name on the market, the names of the manufacturers of the preparations examined by this office are here given, and it should be understood that only the preparations as compounded by the manufacturer whose name is given are embraced in this list.

Special tax will be required for the manufacture and sale of beef, wine, and iron, unless it contains at least the percentages of beef and iron given in the formula on page 1821 of the nineteenth edition of the United States Dispensatory or is otherwise sufficiently medicated to be unsuitable for use as a beverage. Special tax will also be required for the sale of compounds ordinarily sold under the name of rock, rye, and glycerin, and ginger brandy.

Special tax will be required for the sale of any of the preparations herein named, even though such sales are for medicinal use.

Ale and beef, Ale & Beef Company, Dayton, Ohio. Allen's restorative tonic, Faxon & Gallagher Drug Company, Kansas City, Mo.

Alps bitters, Peter Rostekowski, Chicago, IL.

American elixir, Beggs Manufacturing Company, Chicago, Ill. Amer Picon, G. Picon (imported).

Angostura aromatic tincture bitters, E. R. Behlers, St. Louis,

Mo.

Arbaugh's Newport bitters, Daniel Stewart Company, Indianapolis, Ind.

Aroma bitters, V. Gautier, 287 Hudson street, New York. Aromatic bitters, Hanigan Brothers, Denver, Colo. Aromatic stomach bitters, The S. Holtzman Company, Johnstown, Pa.

Atwood's la grippe specific, Excelsior Medicine Company, Chicago, Ill.

Angauer bitters, Angauer Bitters Company, Chicago, Ill.
Angauer kidney-aid, Angauer Bitters Company, Chicago, Ill.
Augustiner health and stomach bitters, A. M. August, Milwau-
kee, Wis.

Beef, iron and wine, Crown Supply Company, Pittsburgh, Pa.
Beef, iron and wine, The Jarmuth Company, Providence, R. I.
Beef, iron and wine, Lion Drug Company, Buffalo, N. Y.
Beef, wine and iron, Charles C. Miller, Chicago, III.
Beef, wine and iron. Waudby, Son & Co., Pittsburgh, Pa.
Belvedere stomach bitters, Loewy Drug Company, Baltimore,

Md.

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Blackberry, Karles Medicine Company, Aberdeen, S. D. Blackberry cordial, International Extract Company, Philadelphia, Pa.

Blackberry cordial, Irondequoit Wine Company, Rochester, N. Y

Plackberry cordial, Strother Drug Company, Lynchburg, Va. Blackberry and ginger cordial, Standard Chemical Company, Fort Smith, Ark.

Black Hawk bitters, Meyer Brothers Drug Company, St. Louis, Mo

Black tonic, Albert Niggemann. St. Louis, Mo.

Bon campo bitters, Dr. A. H. Doty, St. Paul, Minn
Bonekamp bitters, J. S. Smith & Co., Burlington, Wis.

1

Bonekamp of Maagen bitters, Teuscher & Co., St. Louis, Mo. Bonus elixir of bitter wine, Bonus Drug Company, Duquesne, Pa.

Botanic bitters, F. E. Mayhew & Co., San Francisco, Cal. Bracer bitters, Bracer Bitters Company, Chicago, Ill. Bradenberger's colocynthis, Standard Chemical Company, Fort Smith, Ark.

Brod's celery pepsin bitters, Jno. Brod Chemical Company, Chicago, Ill.

Brown gin, H. Obernauer & Co., Pittsburgh, Pa.

Brown's aromatic cordial bitters, Chas. Leich & Co., sole agents, Evansville, Ind.

Brown's utryme tonic, A. E. & E. V. Brown Company, Mobile,

Ala.

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Cocktail bitters, Milburn & Co., Baltimore, Md.

Columbo elixir, Columbo Elixir Company, Philadelphia, Pa. Columbo peptic bitters, L. E. Jung & Co., New Orleans, La. Columbo tonic bitters, Iler & Co., Omaha, Nebr.

Cooper's nerve tonic, Muller & Co., Baltimore, Md.

Cordial panna, The Cordial Panna Company, Cleveland, Ohio.
Cross bitter wine, Eugene Parisek Company, Chicago, Ill.
Damana gentian bitters, Milburn & Co., Baltimore, Md.
Dandelion bitters, Beggs Manufacturing Company, Chicago,

Dandy bracer, Dandy Bracer Company, Philadelphia, Pa.
Der doktor, Schloemer & Stoppenbach, Milwaukee, Wis.
De Witt's stomach bitters, E. C. De Witt & Co., Chicago, Ill.
Dr. Bergelt's magen bitters, imported

Dr. Bouvier's buchu gin, Dr. Bouvier's Specialty Company, Louisville, Ky.

Dr. Gray's tonic bitters, Central Botanical Company, Cherry Creek, N. Y.

Dr. Hoffman's golden bitters, F. Trandt, St. Louis, Mo. Dr. Hopkin's union stomach bitters, F. S. Amidou, Hartford, Conn. Dr. Hortenbach's stomach bitters, Minneapolis Drug Company, Minneapolis, Minn.

Dr. Munro's stomach bitters, A. DuChateau Company, Green Bay, Wis. Dr. Rattinger's bitters, Rattinger's Medical Company, Sappington, Mo.

Dr Sherman's Peruvian tonic and systematizer, Des Moines Pharmacal Company, Des Moines, Iowa. Theodore Hartwig's stomach tonic, Jno. Behrendt, successor to Dr. Theodore Hartwig, Grafton, Wis.

Dr.

Dr. Worme's gesundheit bitters, J. D. Heimsoth. Chicago, Ill. Dozier's apple bitters, Bitter Apple Bitters Company, Hattiesburg, Miss.

Dubonnet wine, imported.

Dubonnet, imported.

Ducro's alimentary elixir, imported.

Elderberry tonic, M. P. Kappel & Co., Chicago, Ill.

Elixir of bitter wine, Pleasant Tonic Bitters Company, Chicago, Ill.

Elixir of bitter wine, V. Bokr, Chicago, Ill.

Iowa.

Eureka stomach bitters, Iowa Drug Company, Des Moines, Excelsior bitters, Des Moines Drug Company, Des Moines, E. Z. laxative bitters, Carmeliter Bitters Company, New York, N. Y.

Iowa.

Pa.

Fabiani's marsala chinato, Fabiani's Pharmacy, Philadelphia,

Famous wiener bitters, Foxman Brothers. Rock Island, Ill. Faxon's beef iron and wine, Faxon, Williams & Faxon, Buffalo, N. Y.

Fernet-Carlisi fernet bitters, C. Carlisi Company, New York

City.

Ferri rheumatic cure, Luis Ferri, Butte, Mont.
Ferro-china Bascal, Basilea & Calandra, New York City.
Ferro-china Berna, W. P. Bernagozzi, New York City.

Ferro-china Bissleri, (Felice Bissler) imported.

Ferro-china-Blotto, Vittorio Blotto, New York City.

Ferro-china Carlisi tonic bitters, C. Carlisi Company, New York City.

Ferro-china-Columbia, Columbia Distilling Company, Albany,

N. Y.

Ferro-china-Derna, G. Matalone, Chicago, Ill.

Ferro-china-Salus, Italo American Liquor Manufacturing Company, New York.

Ferro-china-Trionfo, Basilea & Calandra, New York City. Ferro-china universale, imported.

Ferro-quina bitters, D. P. Rossi, San Francisco, Cal.

Fine old bitter wine, Struzynski, Chicago, Ill.

F. Miller & Co.'s stomach bitters.

Fort Henry ginger compound, Reed, Robb & Breiding, Wheeling, W. Va.

Gastrophan, Edward Rimsa, Chicago.

Genuine Bohemian malted bitter wine tonic, Edward Rimsa, Chicago, Ill.

Genuine herb and root bitters, Schloemer & Stoppenbach, Milwaukee, Wis.

Germania herb, root and fruit tonic bitters, Dr. F. G. Nordman, Chicago, Ill.

German stomach bitters, Geo. Kuevers, Granite City, Ill.
German stomach bitters, Wm. W. Torge, Waukesha, Wis.
Ginger tonic, Loewy Drug Company, Baltimore, Md.
Graham's brand orange bitters, Chas. Jacquin, New

City.

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Green's chill tonic, M. V. Green, Selma, N. C.

York

Gross Brothers blood and liver tonic, Gross Brothers, Illinois.
Harrison's quinine tonic, I. X. L. Chemical Company, Chicago,

Health bitters, H. Gitzegeio, Chicago, Ill.
Herb bitters, Otoo F. Lenzt, Petersburg, Ill.
Heublein's calisaya bitters, G. F. Heublein & Bro., New York

City.

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Hop bitters, Hop Bitters Manufacturers Company, Rochester, N. Y.

Horke vino, H. Obernauer & Co., Pittsburgh, Pa. Horke vino bitter wine, Michael Bosak, Scranton, Pa. Humboldt stomach bitters, M. Koenigsberger, Kansas City, Mo. I. X. L. bitters, I. X. L. Chemical Company, Chicago, Ill. Jack pot laxative bitter tonic, J. B. Scheuer Company, Chicago, Ill. Jaffe's intrinsic tonic, Jaffe Wine Company, Sacramento, Cal. Jamaica ginger, Yough Chemical Company, Connellsville, Pa. Jamaica type ginger drops compound, V. Gautier & Co., New York City.

Jensen's celebrated kidney and liver bitters, Hans Jensen Company, Chicago, Ill.

Jones stomach bitters, Natchez Drug Company, Natchez, Miss. June-kola, Beggs Manufacturing Company, Chicago, Ill. Juniper kidney cure, Juniper Kidney Cure Company, Fort Smith, Ark.

Kapuziner kloster bitters, Union Wholesale Liquor Company, Chicago, Ill.

Karle's German stomach bitters, Karle German Bitters Company, Aberdeen, S. D.

Karlsbader stomach bitters, Jos. Landshut, Pittsburgh, Pa.
Katarno, Katarno Company, New York City.

Kernel stomach bitters, Meyer Bros. Drug Company, St. Louis, Mo.

Koehler's stomach bitters, Koehler Bitters Company, New York

City.

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Peptonic stomach bitters, Ross, Flowers & Co., Chicago and New York.

Peruvian bitters, Reed, Robb & Breiding, Wheeling, W. Va. Peter Paul stomach bitters, Paul P. Fasbender, Detroit, Mich. Peychaud's bitter wine cordial, L. E. Jung & Co., New Orleans, La.

Pilsener bitter wine, Prenstat Bitters Company, West Tex. Pioneer ginger bitters, Dr. Koehler Medicine Company, Appleton, Wis.

Pond's ginger brandy, Pond's Bitters Company, Chicago, Ill. Pond's rock and rye, Pond's Bitters Company, Chicago, Ill. Purola stomach bitters, Blumauer-Frank Drug Company, Portland, Ore.

Quinquina dubonnet, imported.

Red jacket bitters, Monheimer & Co., Chicago, Ill.

Rex elixir of bitter wine, Rex Bitters Company, Chicago, Ill.

Rex ginger and brandy tonic, Rex Bitters Company, Chicago, Ill.

Rex ginger, Rex Bitters Company, Chicago, Ill.

Rex Hoarhound tonic, Rex Bitters Company, Chicago, Ill. Rheinstrom's stomach bitters, Rheinstrom Brothers, Cincinnati,

Ohio.

Richard's celebrated tonic bitters, Minneapolis Drug Company, Minneapolis, Minn.

Riley's kidney cure, Jas. S. Riley, Hayne, N. C.
Rimsovo malto-sove vino chino, Ed. Rimsa, Chicago, Ill.
Rockandy cough cure.

Rosolio, The Cordial Panna Company, Cleveland, Ohio.
Royal pepsin tonic, L. & A. Scharff, St. Louis, Mo.
Royal pepsin stomach bitters, L. & A. Scharff, St. Louis, Mo.
S. B. C .essence of peppermint, Star Bitters Company, Sacra-
mento, Cal.

S. B. C. extract of Jamaica ginger, Star Bitters Company, Sacramento, Cal.

S. B. C. ginger and brandy compound, Star Bitters Company, Sacramento, Cal.

S. B. C. wild cherry tonic, Star Bitters Company, Sacramento, Cal.

Salutaris stomach bitters, Salutaris Reenforce Tonic Medicine Company, Chicago, Ill.

Sanitas stomach bitters, Sanitas Tonic Medicine Company, Chicago, Ill.

Sarasina stomach bitters, Wm. Blech, New York City.
St. Rafael quinquina, imported-Scheetz.

Scheetz bitter cordial, Percy R. Hentz, Pittsburgh, Pa.
Schier's famous bitters, Wendelin Schier, Alexandria, Ind.
Schmit's celebrated strengthening bitters, Schmit Pharmacal
Company, Evansville, Ind.

Schroeder's German bitters, Milburn & Co., Baltimore, Md.
Schuster's bitters with pepsin, The Schuster Company, Cleve-
land, Ohio.
Simon's aromatic stomach bitters, Samuel B. Schein, St. Paul,
Minn.

Sirena tonic, Sirena Manufacturing Company, New York City.
Smart weed, Francis Cropper Company, Chicago, Ill.
Smith's bitters, Van Atta Drug Company, St. Joseph, Mo.
Smith's vitalizing bitters, Ben Smith, Scranton, Pa.
Smyrna bitters, Smyrna Bitters Company, Dayton, Ohio.
Steinkonig's stomach bitters, Adam Steinkonig, Cincinnati,

Ohio.

Stomach bitters, imported by J. G. & J. Boker, New York City.
Strauss exhilarator, Wm. H. Strauss, Reading, Pa.

Sure thing tonic, Furst Brothers, Cincinnati, Ohio.
Tatra, B. Zeman, Chicago, Ill.

Tokay quinine iron wine, Burger & Erdeky, Chicago, Ill.
Tolu rock and rye.

Tolu rock candy cordial, Meyer Bros. Drug Company, St. Louis, Mo.

True's magnetic cordial, Standard Chemical Company, Fort Smith, Ark.

U-Go, Fritz T. Schmidt & Sons, Davenport, Iowa.

Uncle Josh's dyspepsia cure, Dr. Worthington's Drug Company, Birmingham, Ala.

Underberg's bonekamp maag bitters, imported by Luyties Brothers, New York City.

Vigo bitters, F. C. Altmeier & Co., Chicago, Ill.
Vigor-lix, Greenbaum Brothers, Louisville, Ky.
Vin de Michael, imported.

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Vin Mariani, Mariani & Co., New York City.

Nature's remedy for kidney troubles and blood poisoning, Dr. J. T. Sumpter, Bowling Green, Ky.

Neuropin, J. B. Scheuer Company, Chicago, Ill. New tonic bitters, Chas. C. Miller, Chicago, Ill. Newton's nutritive elixir, Parker-Blake Company, New Orleans. Novak's stomach elixir, Jno. Novak, Chicago, Ill. O'Hare's bitters, O'Hare Bitters Company, Pittsburgh, Pa. Oro kidney and liver tonic, J. B. Scheuer Company, Chicago, 111.

Our ginger brandy, Rex Bitters Company, Chicago, Ill.
Ozark stomach bitters, Lee's Anti-Trust Medicine Company,
Joplin, Mo.

Pale orange bitters, Field, Son & Co., London, England.
Panama bitters. Richardson Drug Company, Omaha, Nebr.
Panama bitters, W. R. Reeve, Dorchester, Mass.

Parker's bitters, Louisiana Distillery Company (Ltd.), New Orleans, La.

Peppermint drops compound, V. Gautier & Co., New York

City.

Pepsin stomach bitters, (E. L. Arp) imported.

Walker's tonic, Dreyfuss, Veil & Co., Paducah, Ky.

Walther's peptonized port, Walther-Robertson Drug Company, Pittsburgh, Pa.

Webb's A No. 1 tonic, Webb's Co-Operative Company, Sacramento, Cal.

Westphalia stomach bitters, E. R. Behler's, St. Louis, Mo. White cross bitters, V. Gautier, New York City. Williams kidney relief, Parker, Blake & Co., New Orleans, La. Wine of Chenstohow, Skarzynski & Co., Buffalo, N. Y. Wine of pomelo, with beef and iron, Irondequoit Wine Company, Rochester, N. Y.

City.

Wine Zdrowia, American Bitter Wine Co., Chicago, Ill
Woodbury brand bitters, Steinhart Bros. & Co., New York
Zeman's medicinal bitter wine, B. Zeman, Chicago, Ill.
Zien stomach bitters, Zien Brothers, Milwaukee, Wis.
Zig-zag, Walker's Tonic Company, Paducah, Ky.

THE 4f ammonia water contains 17% of gas.

EXAMINATION QUESTIONS

Examination Questions Not Made Public.-The following states do not give permission for the publication of the examination questions: Kentucky, Michigan, Kansas, Vermont, Utah.

MINNESOTA BOARD.

Botany and Materia Medica.-1. Define: Leaf, Capsule, Rhizome, Bulb, Seed, Stem.

2.

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Root, Tuber, Flower, Eucalyptus,

R

What part of the following plants are used: Witch Hazel, Black Haw, Hellebore, Wild Cherry, Senega, Uva Ursi, Serpentaria, Sangumaria, Humulus.

of the following: Senna, Gentian, 3. Geographical source Arnica, Fennel, Hyoscyamus, Aconite, Cannabis Indica, Cinchona, Coca, Ergot.

4. Latin official name: Mayapple, Wahoo, Thoroughwort, Bitterapple, Dandelion, Bearberry, Pennyroyal, Logwood, Lily of the Valley, Marshmallow.

5. Cimcifuga, Cypripedium, Phytolacca, Pilocarpus, Xanthoxylum, Rubus, Hyoscyamus, Synonym for the above.

6. Medicinal properties:

Cubeb, Black Haw, Wild Cherry, Pole Root, Senega, Coca, Opium, Senna, Couch Grass, Saw Palmetto.

7. Botanical name: Cascara Sagrada, Wild Cherry, Ipecac, Buchn, Golden Seal, Aconite, Belladonna, Henbane, Senna, Uva Ursi.

8. Define: Narcotic, Stimulant, Diaphoretic, Dinretic, Alterative, Febrifuge, Expectorant, Purgative Tonic, Demulcient.

9. To what do the following owe their medicinal value? Opium, Belladonna, Aconite, Hyoscyamus, Ipecac, Cinchona, Blood Root, Hydrastic, Cubeb, Calabar.

10. Describe four different shaped leaves.

Chemistry.-1. Name the two series of compounds formed by Fe and Hg, with examples of each.

2. What color is imparted to a non-luminous flame by (a) Sodium Salts; (b) Potassium Salts; (c) Barium Salts. (a) K C1 3. Give chemical name for each of the following: Og; (b) N H‚С2H2O2; (c) K Mn 04; (d) C H Cla; (e) CH, O H. 4. Complete the following equation, naming all the members: Hg N O3 + HCl = ?

5. In what proportion by volume and by weight are H and O combined in Hydrogen Dioxide?

6. (a) What is Calomel chemically? (b) What is Corrosive Sublimate chemically? (c) Give a simple test to distinguish one from the other.

7. What is the percentage strength of (a) Water of Ammonia? Ammonia? (c) Glacial Acetic (b) Stronger Water of Acid? (d) Acetic Acid?

8.

(a) Name five inorganic acids, giving formula for each; (b) Name five organic acids, giving source of each.

9.

Name the following salts in order of their solubility in water: (a) Sinc sulphate; (b) Gallic acid; (c) Sodium Chloride; (d) Lime; (e) Sodium Bicarbonate.

10. How much Mercury is cohtained in ten grains of Hg Cl? (Atomic weights Hg=200 Cl=35.

Toxicology and Posology.-1.

What is the best chemical antidote for Silver Nitrate and what does it do?

2. Give antidote for: (a) Hydrochloric acid; (b) Green; (c) Caustic Potash; (d) Iodine; (e) Belladonnae.

Paris

3. Give doses of (a) Tr. Aconite; (b) Acid Hydrochloris Dil.; (c) Tr. Belladonna; (d) Acetanilid; (e) Ammon. Chloride.

4. Give average dose of (a) Morphine Sulphate; (b) Fowler's Solution; (c) Tr. Chlor. of Iron; (d) Tr. Opium; (e) Strychnine Sulph.

5. What is the largest dose you would dispense, of (a) Atro(b) Potass. Bromide? (c) Acid Hydrocyanic Dil.? pine Sulph? (d) Sodium Salicylate? (e) Tr. Ginger?

6. Give antidote for (a) Strychnine; (b) Laudanum ; Ammonia; (d) Lead Acetate; (e) Acid Oxalic.

8.

(c)

7. Would you dispense the following: If not, give reasons. (a) Potass. Citrate

Mix.-Teaspoonful 3 times a day.

Potass. Acetate

Tr. Belladonna

Simple Eliz. Add

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a a 34

aa 31 No. 6

Is the dose in the following a safe or an overdose : (a) Pow. Ext. Belladonna

Mix

Div. into Cap. No. 24

Sodium Salicylate

S. one every four hours

Define (a) Toxicology; (b) A Corrosive Poison.

31⁄2

Pharmacy.-1. (a) What is Comminution and how effected? (b) Define Tractional Distillation.

2. State how the following preparations

Elixir Aromaticum; (b) Collodion.

are made: (a)

3. (a) What is a Menstruum? (b) An Excipient; (c) A Precipitate.

4. Describe three methods for preparing official Tinctures; (b) Give an example of each.

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Gastric Digestibility of Milk.-E. Filippi. Florence. Lo sper. 72, 203-30; Zentr. Biochem. Biophys. 17, 432 (1914).-F. has studied the effect of colloids on the activity of rennin and has attempted to ascertain whether the ingestion of foreign substances as an aid to the digestion of milk is advisable in view of the fact that the voluminous coagulum which is produced on the entrance of milk into the stomach contributes to gastric affections which are characterized by deficiency of pepsin. Numerous viscosimetric n.easurements indicated that coffee (as an infusion) is the only common substance which is capable of preventing the coagulation of milk by rennin and which at the same time is harmless to the organism and is also not repugnant (as are albumin, gum, and starch); coffee infusion inhibits peptic digestion, however, as well as coagulation by rennin. Tea retards rennin coagulation to a less extent than coffee, but has the advantage of promoting the peptic digestion of casein. The latter action experiences a slight retardation in a pronounced viscous medium; when the colloid conc. is decreased an optimum is reached at which digestion is again retarded.-[H. S. Paine.

TRADE TOPICS

Do Not Change the Window Display Too Frequently. A writer in the Cigar and Tobacco Journal says: "That there is such a thing as changing the display too frequently. People don't seem to come in and buy the first, or the second, or even the third time they see an article displayed. It has to 'soak in,' so to speak."

Pushing Advertised Goods.-"We merchants are in business to supply people with what they want," says a retailer in Printers Ink. "Of course, it is practically impossible to carry every advertised brand of merchandise, but every well conducted store should have for sale those brands for which a National demand has been created."

Show Card and Advertising Phrases. Here are some suggestions that the dealer will find of value for advertising as well as show card purposes:

These prices argue for us.
Their quality is well known.
They're ready for you now.
These are hard to approach.
Here's a business advantage.
Delay means to lose a bargain.
A never-failing bargain store.
We will correct all mistakes.
Very good and very pleasing.
Here, every day has its value.
Here's an endless chain of values.
There never was a better chance.
If not right, we will make it right.
Early buyers will get the choicest.
By satisfying you we are satisfied.
Take one of these home with you.

Do You Read the Advertisements?-A correspondent of the Pharmaceutical Journal, of London, has the following to say: "It is not an uncommon thing to find a pharmacist, often a successful business mau, who says that he gets his trade journals, but never reads them; others give a casual glance through them, whilst with many (the majority, I hope) read them through from cover to cover, and by so doing frequently gather information or ideas which help them to attract busines.' Many who read the literary contents often miss the advertisements, thinking they contain no message of interest, and referring to them only when an address is needed. He who does this, however, is neglecting a section which would often well repay the time spent in perusal."

The Druggist and His Profits. We do not know of a more important trade topic than this one considered in a new book by Harry B. Mason, Editor of the Bulletin of Pharmacy. This book first tells how, by a simple system of records, easily kept, a druggist may arrive exactly at his percentage of gross profit, his percentage of expense, and his percentage of net profit. It next tells him how to apply this knowledge in the detailed and systematic improveIment of his business. This book means several hundred dollars a year in increased profits to any druggist who will follow its guidance. Mr. Mason was a pioneer in this work, and he has rendered a great service to every druggist in the country. For 10 years he has been lecturing and writing on this

vital theme, but has now for the first time elaborated the whole subject in systematic form.

Rules for Figuring Costs and Profits. These rules for figuring costs and profits are recommended by the National Association of Credit Men:

1.

Charge interest on the net amount of your total investment at the beginning of your business year, exclusive of real estate. 2. Charge rental on all real estate or buildings owned by you and used in your business at a rate equal to that which you would receive if renting or leasing it to others.

3. Charge in addition to what you pay for hired help an amount equal to what your services would be worth to others; also treat in like manner the services of any member of your family employed in the business not on the regular payroll.

4.

Charge depreciation on all goods carried over on which_you may have to make a less price because of change in style, damage, or any other cause.

5. Charge depreciation on buildings, tools, fixtures, or anything else suffering from age or wear and tear.

6.

Charge amounts donated or subscriptions paid.

7. Charge all fixed expenses, such as taxes, insurance, water, lights, fuel, etc.

8. Charge all incidental expenses, such as drayage, postage, office supplies, livery or expenses of horses and wagons, telegrams and telephones, advertising, canvassing, etc.

9. Charge losses of every character, including goods stolen or sent out and not charged, allowance made customers, bad debts, etc. 10. Charge collection expense.

11. Charge any other expense not enumerated above. 12. When you have ascertained what the sum of all the foregoing items amounts to, prove it by your books, and you will have your total expense for the year; then divide this figure by the total of your sales, and it will show you the per cent which it has cost you to do business.

13. Take this per cent and deduct it from the price of any article you have sold, then subtract from the remainder what it cost you (invoice price and freight), and the result will show your net profit or loss on the article.

14. Go over the selling prices of the various articles you handle and see where you stand as to profits, then get busy in putting your selling figures on a profitable basis and talk it over with your competitor as well.

When You Get More Money Than Can Profitably Be Used in Your Business, a home or your store building isn't a bad investment. This stops a double rental and besides affords quite a degree of satisfaction. Be courteous and polite to all with whom you come in contact, whether he be customer, salesman, your neighbor, or your friend. Too much emphasis cannot be placed upon this quality, especially in handling the customer. The world admires dignified politeness and it can be attained only by strict self-control and self-denial. He who possesses it has a great influence over his fellow men. Emperor William First of Germany always said "please" to his body servant, even when he asked for the smallest fovor of him. Genuine politeness adorns no man more than the druggist. The attraction of a drug store consists as much in the politeness of the proprietor and clerks as in the quality of its goods and fine fixtures. A person sometimes enters a drug store where some of the clerks have no more manners than a Texas cowboy. I have seen them insult the most refined customers. In another store the lowest type of customer as well as the millionaire is treated with respect. The first store is avoided by all refined customers, while the second attracts trade of all standing. A friendly word usually finds a friendly heart. Politeness costs nothing, but is one of a druggist's greatest assets.-[W. S. Denton, Beardstown, Ill., at the Ill. Ph. A. meeting.

A LAZY MAN does less harm than the active man -if he lives long enough.

MICROSCOPICAL NOTES

Microscopy of the New Pharmacopoeia.-Prof. L. D. Havenhill submitted the following report to the Kan. Ph. A. for the Committee on Microscopy:

"William Manfield in the Practical Druggist, 1912, Vol XXX, No. 12, p. 255 (Reprinted in the Journal of the American Pharmaceutical Association, 1913, Vol. II, No. 2, p. 202), has shown that aspirin (Bayer), and acetyl salicylic acid (Heyden), though not to be distinguished by chemical means, are readily identified microscopically.

"Fritz Heidelberg and Chas. E. Vanderkleed reported to the Pennsylvania Pharmaceutical Association, June 1913 (Reprinted in the Journal of the American Pharmaceutical Association, Vol. II, No. 9, p. 1134), in an elaborate paper that the only satisfactory method of ascertaining if ointments containing solids have been properly prepared is to examine them microscopically.

"The microscope steadily continues to be an ever increasing necessity in the realm of drug investigation. The price of the instrument is gradually being reduced so that now it can no longer be considered beyond the average means of the up-to-date pharmacists. A good equipment, suitable for ordinary work, can be secured for about $40.00, and, with a little patient application, the pharmacist can make it serve a multitude of purposes. We feel that the time is coming when the pharmacist will consider his microscope quit as indispensable as his graduate or his balance. Many remarkable discoveries have been made through the use of this instrument and its importance is being recognized more and more every day. The House of Delegates to the American Pharmaceutical Association, which is the mouthpiece of the State Associations, at its meeting last August in Nashville, submitted the following resolution, which was later approved by the Association in the general session:

"Resolved, That the American Pharmaceutical Association further the enactment of state legislation, or rulings by boards of pharmacy, that will require each pharmacy and drug store to possess a copy of the text of the latest United States Pharmacopoeia and the National Formulary."

"A cursory examination of the proposed contents of the forthcoming Pharmacopoeia, as it is now appearing in installments in the Journal of the American Pharmaceutical Association, shows that where powdered drugs were barely mentioned in the present U. S. P., they, with their microscopical description, are now given fully as extended consideration as the entire drug. These decriptions are elaborate in most instances and fully in keeping with the advances of modern pharmacy. This is admirably shown by the following example, selecting Digitalis: "Powder: Dark green, with numerous fragments of non-glandular hairs consisting of from 2 to 8 cells (usually 2 to 5 cells), varying in length from 0.145 to 0.435 mm.. some of the cells being frequently collapsed; glandular hairs few, small, with a 1 or 2 celled stalk and a 1 or 2 celled glandular head; numerous irregular fragments of lumina showing stomata and occasional waterpores and elongated fragments of veins, and petioles showing fibrovascular tissues. Ash not exceeding ten per cent."

As a further illustration we may use the three drugs, Belladonna Leaves, Hyoscyamus and Stramonium, which have been a constant source of confusion, and have been substituted for one another whenever such substitution has been profitable. This has been the case especially when these drugs have been sold in the comminuted condition. That the powders can now be accurately distinguished by microscopical means is a well established fact.

If about No. 70 powders of the above named drugs be examined, the fragments of tissues in all of them will appear as irregular pieces, and to an inexperienced observer offer little of diagnostic value. But, to one experienced in microscopical work, even the external appearance of these fragments indicate the characteristics by which these drugs can be separated; and a detailed study of the characteristics enumerated in the Pharmacopoeia makes the diagnosis certain. For practical purposes, however, such characteristics as can be accurately observed by one with a limited amount of experience must be used. Fortunately, two such characteristic opponents are found in these two drugs. The first of these is deposits of calcium oxalate, and the second, the trichoms or plant hairs. A brief comparison of these characteristics will serve as an illustration.

First, Calcium Oxalate: In Belladonna leaves, it occurs in certain large cells in the form of fine wedge-shaped micro-crystals; often called crystal sand; and rarely does it occur in other forms. Stromonium has the calcium ovalate in the form of rosetts aggregates, comparatively large and very conspicuous. Hyoscyamus has the calcium oxalate deposits in the form of 4 to 6-sided prisms which may be single, or more or less grouped together, and not often does it occur in any other form.

Second, the Trichomes: In all three cases there are both glandular and non-glandular hairs.

Belladonna leaves have few hairs, the non-glandular being simple and 2 to 5-celled in length; while the glandular hairs have stalks, 1 to 3-celled, and heads, 1 to 6-celled.

In Hyoscyamus, the hairs are numerous, non-glandular, 2 to 10-cells in length, the glandular have stalks, 1 to 4-celled, and heads, 1 to many celled.

Stramonium has non-glandular hairs, 2 to 4-celled, and glandular hairs, with few stalks, 1 to 4-celled and heads, 2 to 4-celled. "It may be added that the leaves of Phytolacca decandra (poke), which have often been used to adulterate these drugs, may be distinguished by the presence of bundles of needle-shaped crystals, and Hyoscyamus muticus., which is sometimes added to Hyoscyamus, can be distinguished almost at a glance by the presence of characteristic branching hairs.

"It is thus seen that it will now be possible for one with the necessary skill in handling this instrument to identify the official drugs in powdered form quite as accurately as was formerly the case with the entire drug.

"In fact, it is claimed by some that the microscopical identification is even more certain than the chemical.

"Your committee sincerely hopes that the members of this Association will welcome this forthcoming innovation in the Pharmacopoeia and give it, as well as the instrument itself (for its interpretation), the earnest consideration that they merit."

THE BEST YEARS of the average man's life are spent in trying to obtain the unattainable.

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