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Tax, medicines and the lawfrom quack...

Stebbings, Chantal.

Tax, medicines and the lawfrom quackery to pharmacy /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Tax, medicines and the lawChantal Stebbings.
其他題名:	from quackery to pharmacy /
作者:	Stebbings, Chantal.
出版者:	Cambridge :Cambridge University Press,2018.
面頁冊數:	xv, 240 p. :digital ;24 cm.
附註:	Title from publisher's bibliographic system (viewed on 24 Oct 2017).
標題:	PharmacologyHistory.
電子資源:	https://doi.org/10.1017/9781139178990
ISBN:	9781139178990$q(electronic bk.)

Tax, medicines and the lawfrom quackery to pharmacy /
Stebbings, Chantal.

Tax, medicines and the lawfrom quackery to pharmacy /[electronic resource] :Chantal Stebbings. - Cambridge :Cambridge University Press,2018. - xv, 240 p. :digital ;24 cm.

Title from publisher's bibliographic system (viewed on 24 Oct 2017).

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.

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.

ISBN: 9781139178990$q(electronic bk.)Subjects--Topical Terms:

651119
Pharmacology
--History.

LC Class. No.: RM41 / .S74 2018

Dewey Class. No.: 615.109

Tax, medicines and the lawfrom quackery to pharmacy /
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520 $a 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.
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