Tax, Medicines and the Law

"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