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There is a seeming tendency on the part of certain internal revenue officers to insist that antitoxin comes under the category of the remedies affected by the stamp tax. It is difficult to see how this conclusion can be drawn from the terms and definitions of the recently passed internal revenue law. It is neither a copyrighted remedy (having been presented free, in accordance with the high ethic instinct of the medical profession, to suffering humanity), nor is it a secret preparation put up by pharmacists to resemble copyrighted preparations. Under no construction of the law can it be brought into the category of the class of preparations which congress intended to tax: that is, preparations prepared according to a secret formula guarded by copyright or otherwise for the benefit of corporations of individuals. It is possible, however, that the revenue officers have confounded the antistreptococcic and antidiphtheritic serums with
TAXING ANTITOXIN. JAMA. 1898;XXXI(4):191. doi:10.1001/jama.1898.02450040041009
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