Many preparations which contain alcohol also lay claim to being remedial agents. The classification of beverages of this kind is a source of much trouble to the Revenue Department, where they are called upon to examine these preparations and determine whether or not they are medicinal and therefore can be sold without a special license, or whether they are of an alcoholic character as a beverage and require a special license the same as ordinary alcoholic beverages. According to the ruling of the Treasury Department1 the following articles cannot be sold except on payment of a special tax as a retail liquor dealer.

Alcoholic medicinal preparations

List of alcoholic medicinal preparations for the sale of which special tax is required. Revision of T. D. 2222

Treasury Department, Office of Commissioner of Internal Revenue,

Washington, D. C., October 19, 1917. To Collectors of Internal Revenue, Revenue Agents, and Others:

The accompanying list of alcoholic medicinal preparations which have been examined by this office and held to be insufficiently medicated to render them unfit for use as a beverage is published for the information of all concerned.

Special tax will be required for the sale of any of the preparations herein named, even though such sales are for medicinal use. The liabilities of dealers for sales for medicinal use of any of the preparations marked with an asterisk (*) will, however, be held to date from and after January 1, 1918.

The names of most of the preparations heretofore given on the various lists which have been published will be found included in

1 T. D. 2544, October 19, 1917 this list, the only exceptions being those the manufacturers of which have revised their formulae to meet the requirements of this office or which are no longer on the market. Special tax should not, therefore, be required for the sale for medicinal use of any alleged medicinal compound not on this list until this office has been communicated with and specific instructions received.

The preceding paragraph does not, however, apply to the class of compounds usually described by the term "cocktail bitters," which are suitable for and usually used as beverages.

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.

Collectors and revenue agents should continue to secure and forward to this office samples of preparations which they have reason to believe are or may be used as a beverage.