Jan., 1921
T H E J O U R N A L OF I N D U S T R I A L A N D ENGINEERING C H E M I S T R Y
WHEN A LAW DEFEATS ITSELF-REPEAL
IT!
A state law which is directly contrary t o t h e spirit and intent of a federal s t a t u t e should be repealed. Such is t h e case with portions of Paragraphs 8 and 9 of Chapter 911 of t h e Laws of New York, which became effective M a y 24, 1920, placing an excise tax on t h e production and sale of ‘Ltax-free” alcohol. The National Prohibition Act was avowedly framed for t h e two-fold purpose of prohibiting t h e manufacture a n d sale of intoxicating liquors and encouraging t h e production of alcohol for industrial and scientific purposes. Due and ample provision is made for t h e production and distribution, under governmental supervision, of tax-free non-beverage alcohol. The plain purpose of t h e law is t o remove any discrimination against alcohol as a chemical reagent in industry and in scientific research. I n t h e face of this plain declaration by Congress t h e New York law levies a tax of $0.30 on each gallon of such alcohol, a n d $ 2 5 0 on each place where i t is sold. The taxfree use contemplated b y t h e federal s t a t u t e is nullified by t h e excise tax of t h e state law. A law which defeats itself should be repealed. What has happened since t h e enactment of this law? The large distributors of industrial alcohol have moved their warehouses across t h e river, from New York into New Jersey. The ferry fare is cheaper t h a n t h e excise tax. Large manufacturers who could readily add t o existing stocks of alcohol have found, in view of t h e tax, t h a t i t is not worth while t o p u t in dealcoholizers, and this potential source of an important chemical reagent is lost. The manufacture of alcohol in New York State is dead, t h e expected revenue from t h e excise t a x is nil. Common sense demands t h a t i t be repealed. Why burden t h e courts with litigation testing its constitutionality? AMENITIES DE LUXE The following interesting item appeared in t h e English monthly supplement of The Y a k u g o Shuho, issue of November 7 , 1920,published a t Tokyo. 2,000,000 MARK CONTRIBUTION TO GERMANY
Mr. Hajime Hoshi, President of the Hoshi Pharmaceutical Co., is to be congratulated on the admiration he has elicited among the Germans as well as his countrymen for his contribution of 2,000,000 mark to Germany for the cause of science. Under date of September 26, Mr. Hoshi addressed a letter to Dr. Solf, German Ambassador in Tokyo, in which he expressed his wish to contribute 2,000,000 mark to the German Government to be used for the cause of chemical and pharmaceutical science in Germany. Mr. Hoshi further stated in his letter that he has been an admirer of Germany especially in respect of chemical and pharmaceutical science made in Japan and that his contribution is intended to repay in some way the great debt Japan owes to Germany. On October 5 . Dr. Solf, German Ambassador, sent a reply to Mr. Hoshi in which he said that Mr. Hoshi’s offer for the z,ooo,ooo mark contribution had been forwarded to the German Government which gladly accepted the donation and promised that the money would be used for the purpose as intended by the donor. Dr. Solf expressed his belief that Mr. Hoshi’s generous gift will have the effect of encouraging scientific researches and of bringing Japan and Germany into closer relations. It is understood that Mr. Hoshi before broaching his offer to the German Ambassador consulted the viewp of Baron Goto about his intended offer to Germany and the former Foreign
3
Minister expressed his hearty support of Mr. Hoshi’s intention. Mr. Hoshi, thus assured of the correctness of his proposal, brought the matter to the notice of the German representative.
............
It is easy t o imagine t h e smile of genuine delight as Mr. Hoshi takes down his Christmas stocking and finds i t filled with t h e oranges, raisins and nuts of “admiration he has elicited among t h e Germans as well as his countrymen.” We fear, however, t h a t he will find t h e nuts not up t o market standard, perhaps rancid, t h e nuts of t h e Japanese dye manufacturers, who we learn in another column of the same publication are in dire straits because of t h e present lamentable condition of their industry. What is meant b y “an admirer of Germany especially in respect of chemical and pharmaceutical science made in Japan’’ we frankly cannot guess, b u t we are confident t h a t it is a bouquet of some kind of Japanese wild flowers. The well-remembered former Minister of Foreign Affairs, Dr. Solf, “promised t h a t t h e money would be used for t h e purpose as intended b y t h e donor”a comforting assurance, doubtless, if one is disposed t o forget little things like scraps of paper. Dr. Solf is confident t h a t t h e gift “will have t h e effect of encouraging scientific researches.” That’s fine. Never mind about t h e drop being lost in t h e ocean, it’s good t o know t h a t “scientific researches” are going t o be encouraged in Germany. And then, too, every little bit of outside help for research makes t h a t much more of t h e present large dividends from t h e prosperous German chemical organizations available for investment in t h e enormous capitalization increase now in progress. Mr. Hoshi, possibly for fear of wounding t h e sensibilities of those he would encourage, was not going t o take any chances as t o ‘(the correctness of his proposal,” so he sought t h e advice of t h e former Japanese Foreign Minister, Baron Goto. The Baron said, “Go t o it!” At least t h a t is a brief way of expressing his concurrence. Thereupon Mr. Hoshi proceeded t o encourage. All in all i t was an auspicious a n d illuminative occasion, a n d serves t h e purpose, as Dr. Solf says, of “bringing Japan and Germany into closer relations.” Maybe t h e example set b y Mr. Hoshi will be followed b y t h e Oxford professors, now t h a t t h e y have received t h e condescending forgiveness of their brothersavants (not brother-servants as erroneously printed in our December issue). ARE YOUR FOLKS ON THE LIST? I s t h e firm or corporation with which you are connected a corporation member of t h e AMERICAX CHEMIC A L SOCIETY? If not, i t should be. If you can’t answer t h e question look in t h e list of corporation members on page 91 of this issue. If you agree with t h e affirmation, and if t h e name is not i n t h a t list, get busy! T h e power of suggestion is strong. T r y i t on your president or general manager. He should know how many organizations are supporting t h e SOCIETY
