February 10, 1894


JAMA. 1894;XXII(6):196. doi:10.1001/jama.1894.02420850024007

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Crude cocain is not a medicinal preparation. True, it is used in the manufacture of cocain wines, which are generally proprietary preparations, and of oleates, but it is not employed in filling prescriptions. Its occasional use, for the sake of economy, upon the surface of the skin for surgical purposes, or for dental purposes, does not change the case. Neither does the fact that crude cocain is extracted from the leaves of the plant coca, by the aid of diluted alcohol, according to the decision of the United States Circuit Court of Appeals, in the case of Hirzel v. United States, rendered Dec. 5, 1893, constitute it a medicinal preparation in the preparation of which alcohol is used, within the meaning of the tariff act of Oct. 1, 1890. Under that tariff it is, therefore, dutiable at 25 per cent, ad valorem, rather than at 50 cents per pound.

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