Tax, Medicines and the Law : From Quackery to Pharmacy

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.;Proprietary medicines and the fiscal state -- The medicine stamp duty and the authority of law -- The tax and the profession of pharmacy -- The tax and the integrity of medicines -- The demise of the tax. "Cover"--"Half-title"--"Title page" -- "Copyright information" -- "Dedication" -- "Table of contents" -- "List of figures" -- "Acknowledgments" -- "Table of statutes" -- "Table of cases" -- "1 Proprietary Medicines and the Fiscal State" -- "Introduction" -- "Financial Imperatives in Eighteenth-Century England" -- "The Phenomenon of Quackery" -- "The Taxation of Proprietary Medicines" -- "The Financial Rationale for the Tax" -- "Conclusion" -- "2 The Medicine Stamp Duty and the Authority of Law" -- "Introduction" -- "The Administrative Machinery" -- "Enforcement" -- "Legislative Drafting" -- "Revenue Practice" -- "Statutory Interpretation by the Board" -- "Extra-Statutory Concessions" -- "Known, Admitted and Approved Remedies" -- "Breaking Bulk" -- "The Dispensing Concession" -- "Reasons for Revenue Practice" -- "The Authority of Law" -- "Conclusion" -- "3 The Tax and the Profession of Pharmacy" -- "Introduction" -- "Chemists and Druggists in the Medicine Stamp Duty Legislation" -- "Professional Reactions to the Tax" -- "Objections to the Principle of the Tax" -- "Inaccessibility of the Law to the Profession" -- "Objection to the Administration of the Tax by the Central Boards" -- "Objections to Methods of Enforcement" -- "The Relationship with the Revenue Authorities" -- "Tax and Professionalisation" -- "Occupational Affirmation" -- "Professional Unity" -- "The Stigma of Commerce" -- "Conclusion" -- "4 The Tax and the Integrity of Medicines" -- "Introduction" -- "The Dangers of Proprietary Medicines" -- "Regulatory Objectives" -- "Regulatory Effects" -- "Perceptions of Quality and Safety" -- "The Government Laboratory" -- "Disclosure" -- "Conclusion" -- "5 The Demise of the Tax" -- "Introduction" -- "The Abuse of Revenue Practice" -- "The Question of Legality" -- "The Road to Repeal" -- "The Demise of the Tax For anyone interested in the history of law, taxation or medicine, this title examines the unexpected consequences that arose from the introduction of the medicine stamp duty (1783-1941). It reveals the profound effects on the relationship between law and government, the professionalisation of pharmacy and the perceived integrity of 'quack' medicines. Proprietary Medicines And The Fiscal State -- The Medicine Stamp Duty And The Authority Of Law -- The Tax And The Profession Of Pharmacy -- The Tax And The Integrity Of Medicines -- The Demise Of The Tax. Chantal Stebbings. Includes Bibliographical References And Index. This book reveals the surprising impact of medicine stamp duty (1783-1941) on pharmaceutical practice and the interface of law and government "A Fiscal Nonentity or Revealing Paradigm?"--"Appendix"--"Medicine Stamp Duty Act 1785" -- "25 Geo. III c. 79