Dr. SQUIBB.-All these solutions are given in doses that are very close together, every two or three hours, for instance. It would be impossible to dispense bottles enough to open one at a time. It has become the practice with physicians to have it prepared (as far as my acquaintance goes) every twenty-four hours, and they consider that enough. It will remain in solution in the bottle uncorked over twenty-four hours, and furnish enough carbonic acid if it is made every twenty-four hours.

Prof. MAISCH.-The preparation is not dispensed under pressure? Dr. SQUIBB.-There is no pressure when dispensed; that accumulates. Prof. PARRISH.-I have been in the habit of dispensing it somewhat acid. The care, therefore, of using litmus paper is dispensed with. I try to teach young men to detect the right point of saturation by the tongue. In regard to carbonic acid, I recollect in the first edition of my work on Pharmacy, published a number of years ago, of suggesting dispensing it in two bottles, similar to the old method of having lemon juice and bicarbonate of potassa in making neutral mixture. So with this mixture; by having carbonate of ammonia and acetic acid, and mixing them at the bedside. The use of carbonic acid is so important, and the sale of carbonicacid water going out of date with the Pharmaceutists, that I consider this. method a very great improvement. The tingling sensation of the effervescence is the point with a great many people. If you use ice, a portion. of the carbonic acid is not eliminated. Acetic acid itself is a refrigerant, but not being wholesome, ammonia is added in sufficient quantity to neutralize it. I make a solution of the acetate in a refrigerating bottle, keeping the stopper in, so that it is highly charged with carbonic acid.

Dr. SQUIBB.-The preparation is given for the carbonic acid. It is given as a diaphoretic, and acetic acid is not a diaphoretic.

Prof. PARRISH.-Doctor Wood's doctrine was that the alkali is found. in the urine as carbonate, and the rationale is that the organic acid is decomposed and transformed into carbonic acid, and hence refrigerates the blood.

Prof. MAISCH.-There might be a good way to obtain a solution in a neutral condition, and with a sufficient amount of carbonic acid, if it wasprepared from acetic acid partially saturated by either ammonia or carbonate of ammonia, and the solution brought to the required strength by the addition of water. If it still contain a definite amount of acetic acid it might be neutralized by adding bicarbonate of ammonia. Neutral carbonate of ammonia'does not exist in a solid state. If you expose sesqui-carbonate of ammonia to the atmosphere you obtain bicarbonate; and if there is a certain amount of acetic acid in each fluidounce of the preparation left uncombined, then add an equivalent weight of bicarbonate of ammonia to it, and you obtain a solution charged with a certain amount of free carbonic acid.

The President stated that there were in the ante-room some samples of wine and brandy on exhibition during the recess. It was moved and carried that the Association now adjourn to meet again at half-past two o'clock this afternoon.

Third Session, Thursday, August 23d.

The Association was called to order by President Stearns at the proper hour. The Minutes of the second session were read and adopted.

The Executive Committee brought forward the names of the following gentlemen for membership, they having complied with the requirements of the Constitution :

Emanuel Mann, Ann Arbor, Mich.

Noah Huckins, Jackson, Mich.

Daniel W. Richardson, Almont, Mich.

J. E. D'Avignon, Montreal, Canada East.

The President appointed Evan T. Ellis and George W. Eldridge tellers, who received the ballots and reported the unanimous election of the candidates.

Dr. E. R. Squibb, Chairman of the Committee on the Internal Revenue Law, read a very long and elaborate report embracing the results of the several interviews of this Committee with the Committee of Congress, the views and opinions of the members of the Committee on different points of the law, and the bearing of the new law on the Pharmaceutical business. The report was, on motion, accepted and referred to the Executive Committee for publication.

The Resolution appended to this report, namely:

Resolved, That the President of the American Pharinaceutical Association be directed to express the thanks of the Association to the Internal Revenue Commission of the United States for the year 1865 and 6, for the favorable attention given to the interests and desires of the Association as evinced in the new Internal Revenue Law,

Was now called up, and, on motion, it was adopted without a dissenting voice.

Prof. PARRISH.-I think the committee is entitled to much credit for its labors, although the result of them has been to make the revenue law bear harder upon the apothecaries in respect to stamp taxes than it did before.

Dr. SQUIBB.-There has been a careful selection in the last part of the report of all those portions that bear upon apothecaries, and embraces every case with which the apothecary has anything to do.

Prof. PARRISH.-I think that part of the report should be specially referred to by the Secretary in his preface. It will be very interesting to the profession to see just what the law applying to them is.

Mr. Robert J. Brown moved, and it was carried unanimously, that the thanks of the Association are tendered to the Chairman and members of the Committee on the Internal Revenue Law for their untiring labors and complete Report.

DR. SQUIBB.-On the part of the Committee I feel gratified that the Association should express itself in this way. I may say further, in respect to the remarks of Prof. Parrish, that it takes a good while to go over this ground and see exactly all its bearings and meanings. If my friend understands the whole subject fully from my very rapid reading of the Report, he has done well,—a great deal better than most of us could do. I think, however, if he will go over it carefully, he will allow that he has been in error, and that the stamp act does not bear so hard upon apothecaries as it did under previous laws.

Prof. PARRISH.-I think that all laws and legislation, whether among ourselves or elsewhere, that tend to confine our profession, and keep it back, should be carefully guarded against. The idea of confining our legitimate pharmacy to such things as are found in the United States or other Dispensatories or Pharmacopoeias, and what may happen to be published in the American Journal of Pharmacy,-the only Journal issued by a College of Pharmacy, and the United States Dispensatory, edited by physicians, is utterly absurd. A very large proportion of medicines which are sold by legitimate pharmaceutists have never appeared in these works. Take the article of Citrate of Magnesia, for instance. Dr. Squibb would say it is not taxed because it is made according to the Pharmacopoeia. I say it is not made in that way by a single member of this Association. Therefore it ought to be taxed on every one. The formula that we use bas probably never been published in any of these works-although we have no objection to everybody's knowing them. In regard to Citrate of Magnesia, the law would not bear upon me, for my formula has been published in the American Journal of Pharmacy; but it does bear on some one else. Prof. Maisch was telling me on the way here that in making Citrate of Magnesia (having been out of practice for a long while), he made it according to the Pharmacopoeia, and it did not keep twenty-four hours. He had to make a formula for himself. He must therefore put on a two cent stamp. So with my own preparations, which don't profess to be officinal, about which nobody wishes to have any proprietorship or keep any secrets.

Prof. PROCTER.-I don't believe that the operations of the law, in its bearing upon authorities, would make any such distinction as Mr. Parrish

has suggested. In the case of Citrate of Magnesia, I don't think that the law would make any distinction except where it is done to weaken the solution, because it costs less. Prof. Maisch did not vary from the formula prescribed in the Pharmacopoeia to make his preparation cheaper, but to make it permanent.

Dr. SQUIBB. That is true, and the example is not a fair one unless Prof. Maisch should find out that the officinal prescription will not make the preparation. If he goes to work and makes the preparation according to the formula of his own, and calls it "Maisch's," and says it is permanent, while that made according to the Pharmacopoeia is not permanent, then his preparation is to be stamped. But if he chooses to publish the formula, and says "Citrate of Magnesia prepared by Maisch in accordance with the Pharmacopoeia, with the exception that it is rendered stable,”— if he publishes the formula, and says, "anybody who wishes to use the formula contained in the Pharmacopoeia will find it is unstable, and that made according to his formula is stable," then he does not subject himself to any tax. It is his proprietorship in an article, or claim, that renders it subject to stamp duty.

Prof. PARRISH.--According to the present working of this law, we must use the formula which have been published in one or the other of those works specified. This is burdensome, and has a tendency to prevent improvement; and if I am conscientious about it, I must say I cannot vary from the formula contained in these works, or I must pay a stamp duty. The Elixir of Valerianate of Ammonia is an article which is nearly as largely sold as anything I sell. I make it by a formula that is not published, so far as I know, but anybody is welcome to know how it is made. [Some member here said to Mr. Parrish that his formula for making Elixir of Valerianate of Ammonia is contained in his work on pharmacy.] Even if it is published in my book, it does not help me at all. My book is not issued by an incorporated College of Pharmacy, nor under the name of a dispensatory, notwithstanding all the formulæ it contains. Therefore it does not come under this law, and any preparation made according to any formula contained in that work, but not in those works specified in the law must pay a duty.

Dr. SQUIBB.-Any book that has been in use as long as Mr. Parrish's, and is generally known and considered as a standard authority, would be called a dispensatory.

Mr. BUTTERWORTH.-Prof. Parrish's book is used in academies as a common text book.

Dr. SQUIBB.-Anything known and recognized as a professional text book before the law went into effect will be recognized under the law. The object was to keep out those formulas which might be published for the sake of evading the law. To carry the law into effect, text books were left out, because text books might be found which would embrace the whole ground of practice. It is not the intention of the law to rule out any recognized authority which was recognized before the law was applied.

Prof. MAISCH read a section from the Internal Revenue Law, applying to the particular subject under discussion.

Dr. SQUIBB.-A dispensatory is a commentary upon a pharmacopoeia, and contains additional matter; but as a commentary, it is supposed to contain all these legitimately, and not those things which are published for the sake of evading the law.

Prof. PARRISH.--My idea is that it should not have been altered to read only dispensatories, but should have been left open to admit any standard work.

The Treasurer, Mr. Charles A. Tufts, read his Report, as follows:

TREASURER'S REPORT.

To the Officers and Members of the American Pharmaceutical Association. In conformity with my duty, I here with present the following report of the receipts and expenditures of this office for the preceding year. Our expenditures have been largely increased, not only by the increased cost of publishing the Proceedings, but also from the payment of new bills, in conformity with your votes at the last meeting.

Notwithstanding this increased expenditure, I have the pleasure to report a balance in my hands of $617.48, after paying all but a few small bills which I have not yet received. This amount should not, strictly speaking, be credited to this year. To meet the expenditures, the bills must be sent out in advance of the time due for them to be paid, and we have to borrow from the succeeding year the amount necessary to accomplish the business of each year. This must necessarily be the case as long as there is so much due from the members, or until the Association has a permanent fund to draw upon.

To have an economical and prompt issue of its Proceedings, the Association should have not less than $1200 always in its treasury. A large number of members each year cease to be contributing, and become life members; to take their places, an increased number of members must be elected each year, or we must resort to an assessment, as in the present year. Had the Association not made the assessment at its last session, it would have been at this time in debt. Although the members have cheerfully paid the assessment imposed,-not a single objection being made to the Treasurer during the year,-still it is hoped that the necessity for assessments may be avoided in future. The expense of engraving the certificate will not occur for years, and we have a sufficient number printed to last two years.

This Association has now become permanently established, and the benefits derived from being a member of it are known to all good pharmaceutists in this country. Like all other institutions, an admission fee should be charged for membership, not less, we think, than $5.00; and if the Association thought best, the member joining the Association might