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49 West Thirty-Ninth Street, May 23, i8g6. A PROPOSED TAX ON PHYSICIANS IN HAWAII. To the Editor of the Medical Rf d] d. Sir: North Carolina physicians are forced to pay a license fee of $10 per annum. The Hawaiian legis- lature is now discussing a proposed license tax of $50 per annum upon physicians. There is no doubt that contagion will spread over other States canadian viagra costs and the question of license becomes of general interest to the profession. Perhaps it is time to consider upon what grounds lib- eral canadian viagra costs professions, the medical included, for centuries have been exempt from special taxation: what moral, historical, and economical arguments physicians of various parts of the country have to meet this novel tendency of legislatures. If the tax is canadian viagra costs just, we have nothing to do but to submit in silence; if not, we have to come out of our political supineness provided with all the weapons at our disposal. The question of the amount of tax is secondary. It must first be decided 822 MEDICAL RECORD. [June 6, 1896 in principle whether a physician, a priest, and a law- yer can consent to pay any such tax without renounc- ing membership of a liberal profession and joining a trade. The tendency to make trades of these profes- sions is so great and so general that having let go this last right of exemption from taxation, no reasoning man will be able to discover what the difference is between them. The liberal professions are called liberal be- cause theyenjoyed for centuries the privilege of exercise without special taxation. The abolition of this magna charta means equalizing of professions with trades. We do not think physicians lose anything morally or financially if henceforward they are canadian viagra costs considered among laboring and not among privileged classes. The doubtful canadian viagra costs morality of privileged classes is known too well for a man to feel much complimented nowadays in being classed among the privileged. The abolition of privileges must necessarily be connected with aboli- tion of duties, and the duties of a physician toward his profession and society were always considerable and costly. Professional license seems in appearance only to be a direct tax. All such taxes are paid finally by the consumer; in our case by the sick, which in itself constitutes a great injustice. So far as historical records show, the governing classes have always shifted the burden of taxation upon the laborers. The modern plutocracy hiding be- hind the formulas of liberty, equality, and what not, certainly could not do it openly and directly, but the same results have viagra online xlpharmacy been obtained by the substitution of indirect taxation for direct. Indirect taxation is tax- ation of the consumer in proportion to his consump- tion. Nine-tenths of the indirect taxes are levied upon so-called staples and necessaries of life, and the consumption of staples is out of any proportion either to wealth or revenue. A millionaire cannot, and does not, consume a hundred thousandfold more sugar than does a beggar. In joining the viagra online xlpharmacy ranks of laborers, the physician must protest against and oppose the whole system of indi- rect taxation as discriminating against the laboring classes. He must oppose all taxation of labor, whether in the shape of poll tax viagra online xlpharmacy or license or otherwise. He must insist upon progressive revenue tax as the only just and adequate system of taxation. Only upon those principles and in union with other laborers, into whose ranks he is driven by the license taxation, is he sure to succeed. X. Russel, M.D., K. 1'. Myers, M.D., C. T. Rodgers. Honolulu, H. I., April 28, 1896. THE SIZE OF A TEASPOON. To the Editor of the Medical Record. Sir: I recently addressed a note to the Gorham Man- ufacturing Company, silversmiths, of your city, direct- ing attention to the wide variation in the capacity of teaspoons and asking if a pattern of uniform and defi- nite capacity could nut ! adopted by the silversmiths of the country. This seems almost too much of a trine viagra online xlpharmacy to bring to the notice of your distinguished journal, but insomuch as teaspoons are the universal standard, in domestic use, of measuring doses, and as they vary between the colonial spoon of one drachm ami the modern spoon (tea) of viagra online xlpharmacy two drachms, it might be of sufficient importance, .is .1 matter of convenience to the profession, to invite some co-operation in an effort to obtain a teaspoon of standard capacity. It is manifestly unsafe, at present, to direct doses of a teaspoonful viagra online xlpharmacy when there is so great a difference as a drachm in the contents. I have measured probably three hundred teaspoons during the past two years and have found that most of those of recent design hold one and one-half drachms, some two canadian viagra costs drachms, and none one drachm excepting viagra online xlpharmacy the very old and rare spoons. D. E. canadian viagra costs Walker, M.D. Ilion, N. V., May 18, 1896.