September 23, 1905


JAMA. 1905;XLV(13):926-927. doi:10.1001/jama.1905.02510130046012

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These are busy times for the manufacturers of the alcoholic nostrums. Two powerful lay publications are conducting a steady and winning campaign against the use of these "hypocritical cocktails," and now the United States government has taken a hand. The Commissioner of Internal Revenue, John W. Yerkes. on September 12, officially notified collectors of internal revenue that, after Dec. 1, 1905, the manufacturers of these compounds will be called on to pay the special tax for rectifiers and liquor dealers, while the retailer must pay the special tax for liquor dealers. The ruling holds that the tax must be paid by manufacturers of every compound in which any added drugs are in such small quantity as to have no appreciable effect on the alcoholic liquor of which the preparation is largely composed. It is further he'd that the tax applies to "remedies" in which the added drugs, no matter what

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