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FOR SALE-Big bargain. My drug stock and fixtures, which Invoice between $2600 and $2700 will be sold for $1,000 on condition that the purchaser rents my store building and continues the drug business here. (tf) F. P. McKinney, Chapin, Ill.

FOR SALE-A first-class drug store in a live farming Oklahoma town; this is a money maker, and if you want a business that will net you a good income, investigate this deal; reason for selling, bad health. Also physician's office and practice for sale with or without the drug store. Address No. 55, care Meyer Druggist.

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FOR SALE-Oldest established drug store in county-seat town of 2,000; doing an average business of $1,500; stock and fixtures will invoice about $6,000; have Rexall and other agencies. Will sell for cash or part cash and bankable paper. Owner has other interests to attend to. Write for particulars. Address No. 72, care Meyer Druggist. (1)

FOR SALE-Wishing to devote all my time to my practice, I will sell my drug store. Stock invoices $7,000; building $6,000. Business established 13 years; good growing town, county seat, new railroad just building will be in by February 1. Sales average

$40 per day. Rexall and Nyall lines. Mild climate, nice place to live, good place to make money. Address No. 73, care Meyer Druggist. (1)

FOR SALE in North Central Missouri, Rexall store in town of 5,000. Present annual business $25,000; can be increased with soda fountain. No dead stock; new and up-to-date English style mahogany fixtures. Operating expenses low; splendid farming community. No cut rate; full prices. Can increase business to $35,000 or $40,000 annually. Will invoice about $12,000. Part cash, balance on terms. Owner retiring. Address No. 62, Meyer Druggist. (1)

LIVE DRUG BUSINESS FOR SALE-On account of death of former owner, executrix will sell entire drug stock, including fixtures; splendid prescription business. Has been a moneymaker the past thirty years-S. E. corner Twenty-second and Benton streets. Lease for building, containing store, doctors' offices, and living rooms on, second and third floors, can be arranged. Call, write, or phone. Central 2083 or Main 2918. Room 404, Granite Building, H. L. Schaefer. (1)

FOR SALE-Good paying drug store (only one in small town) in best farming community in Nebraska; big crops; only fountain in town, Sherwin, Williams, Eastman, Nyal, and other valuable agencies; $20 rent includes store and living rooms; postoffice pays Reasonable. $600 annually, and this will soon be increased. amount down, balance can be carried indefinitely. Good opportunity for young married man or doctor. Nearly all cash busiGoing into another line. Address No. 57, care Meyer

ness.

Druggist.

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Keep Your Eyes Open to Avoid This Fellow in 1920

Make Your Monthly Tax Returns

If you own a drug store make your monthly tax returns to the Government on all sales of medicines and toilet goods sold by you under your label. This tax of 2 per cent must be paid by you even though the goods are manufactured for you by some one else and applies to all sales since October 4, inclusive.

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The Most Important Announcement

of Fair Profit for Dealers

So-called price protection on goods costing $2, $4, and $8, or $2.25, $4.50, and $9.00, is a farce, because no dealer makes money on those even at full prices. Armand goods pay 100% profit. In four years Armand Powder has grown steadily in the favor of consumers and dealers, until today it certainly occupies a place toward the top. With quality for consumers, and fair profit for dealers, it is surely and pleasantly winning its way around the world.

Armand sales may be said to be only fairly well started in the United States. Plans are laid which will surely quadruple sales in 1920. Therefore we say this is the most important announcement yet made concerning fair profits.

The Bed Rock of Human Relationship is Fairness and a Square Deal.

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The Armand Company will decline to sell its products to dealers who fail to observe the fair resale prices suggested by it, or who sell such products to other dealers who fail to observe the fair resale prices suggested by it, or effect any unfair trade practice whatsoever in connection with the resale of Armand products.

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We feel we are preaching a sound gospel to the layman in our endeavor to strengthen his confidence in the druggist, and that as a result of this strengthened confidence the retail drug business will not only grow in volume but in profit as well.

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The drug business generally, as compared with other lines of merchandising, is perhaps the poorest paid profession and carries with it the greatest detail and most responsibility. The druggist is called upon to serve longer hours and render more service to the consumer than does any trade, yet he is required to occupy the same position of intelligence, through years of educational endeavors, as does the physician and surgeon, or even the lawyer.

I believe the time has come when the drug profession must and does realize its responsibilities and its worth, and that a period of constructive development is coming.

As above stated, we appreciate our success is dependent upon the success and friendship of the drug trade, and it is our purpose to so conduct our business that we may continue to merit the confidence and approval of an ever-increasing number of friends.

President, Meyer Brothers Drug Company

Timely Legal Information

Narcotics

By JOHN C. VAUGHAN, LL. B.
Attorney for the Meyer Brothers Drug Company

Do not overlook the fact that the late narcotic regulations require all dealers in "exempt" narcotic preparations to register as such dealer u n der class five, even though they may have previously registered and paid tax as retail dealers in narcotics. If you are now registered as a retail dealer, this new registration does not necessitate the payment of the tax of one dollar per annum. . You simply file your application for registration under class five with your local collector on the form he has for such purposes, and it costs you nothing.

John C. Vaughan, LL.B.

Such dealers as general storekeepers who are not registered as retail dealers in narcotics, but are handling "exempt" narcotic preparations, must register and pay the tax at the rate of one dollar per annum.

Prohibition Law

The following are some of the provisions of the prohibition law which went into force January 17, and which are particularly applicable to retail druggists:

"Sec. 7. No one but a physician holding a permit to prescribe liquor shall issue any prescription for liquor. And no physician shall prescribe liquor unless after careful physical examination of the person for whose use such prescription is sought, or if such examination is found impracticable, then upon the best infor.mation obtainable, he in good faith believes that the use of such liquor as a medicine by such person is necessary and will afford relief to him from some known ailment. Not more than a pint of spirituous liquor to be taken internally shall be prescribed for use by the same person within any period of ten days, and no prescription shall be filled more than once. Any pharmacist filling a prescription shall at the time indorse upon it over his own signature the word "canceled," together with the date when the liquor was delivered, and then make the same a part of the

record that he is required to keep as herein provided. "Every physician who issues a prescription for liquor shall keep a record, alphabetically arranged in a book prescribed by the commissioner, which shall show the date of issue, amount prescribed, to whom issued, the purpose or ailment for which it is to be used, and directions for use, stating the amount and frequency of the dose."

"Sec. 8. The commissioner shall cause to be printed blanks for the prescriptions herein required, and he shall furnish the same, free of cost, to physicians holding permits to prescribe. The prescription blanks shall be printed in book form and shall be numbered consecutively from 1 to 100, and each book shall be given a number, and the stubs in each book shall carry the same numbers as and be copies of the prescriptions. The books containing such stubs shall be returned to the commissioner when the prescription blanks have been used, or sooner, if directed by the commissioner. All unused, mutilated, or defaced blanks shall be returned with the book. No physician shall prescribe and no pharmacist shall fill any prescription for liquor except on blanks so provided, except in cases of emergency, in which event a record and report shall be made and kept as in other cases."

"Sec. 11. All manufacturers and wholesale or retail druggists shall keep as a part of the records required of them a copy of all permits to purchase on which a sale of any liquor is made, and no manufacturer or wholesale druggist shall sell or otherwise dispose of any liquor except at wholesale, and only to persons having permits to purchase in such quantities."

"Sec. 33. After February 1, 1920, the possession of liquors by any person not legally permitted under this title to possess liquor shall be prima facie evidence that such liquor is kept for the purpose of being sold, bartered, exchanged, given away, furnished, or otherwise disposed of in violation of the provisions of this title. Every person legally permitted under this title to have liquor shall report to the commissioner within ten days after the date when the eighteenth amendment of the Constitution of the United States goes into effect the kind and amount of intoxicating liquors in his possession. But it shall not be unlawful to possess liquors in one's private dwelling while the same is occupied and used by him as his dwelling only and such liquor need not be reported, provided such liquors are for use only for the personal consumption of the owner thereof and his family residing in such dwelling and of his bona fide guests when entertained by him therein; and the burden of proof shall be upon the possessor in any action concerning (Continued on page 65)

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