adopted with so very great success and usefulness by this association could be carried further; and that the experiment stations would be very materially aided by the continuation of lines of work in the general direction exemplified in the reports already named. What he had especially in mind, however, was something a little different from that which Mr. Caldwell had reported upon, not simply a study of the methods of analysis, but rather a more general chemical study of our vegetable and animal products. He had not anything specific to ask of the association. What, it seemed to him, would be eminently useful would be simply the co-operation of the association as a whole, and especially of such of its members as were able to devote attention to the subject in the consideration, first of all, of plans for the more thorough chemical study of vegetable and animal products used for foods and for feeding stuffs.

It seemed to him it would not be inappropriate to mention the subject at this meeting and to ask for any action which the association might consider advisable in consideration on the one hand of the subject itself, and on the other hand of its own particular function, and of what was being done in the improvement of the methods of analysis by its committees. He should be very glad to hear any expression with regard to the matter before making any specific suggestions himself. Perhaps he might say one thing more. He had been very much interested in what had been said with regard to the methods of analysis and the references made to the experiment stations had of course interested him most of all. Whatever the Department could do through its Of fice of Experiment Stations to aid in the work of the association, for instance in such an enterprise as Mr. Caldwell had spoken of the day before, the getting of the chemists employed in the experiment stations of the country to co operate in studies of the methods of analysis, he should, as connected with the Office of Experiment Stations, be very glad to assist in. He would like to have the association assured that Mr. Wiley was not the only man in the department willing and glad to help the association.

Mr. Caldwell said that as for himself it was very possible he should be able to make use of the services so kindly offered by the Office of Experiment Stations, and he thought that the other reporters might, on thinking over their work and their plans for the year, make equal use of those services.

Mr. Richards read the following article:

THE WITHDRAWAL OF ALCOHOL FROM BOND FOR SCIENTIFIC PURPOSES, FREE OF TAX.

It may not be generally known to the members of this association that they can obtain their supplies of alcohol for use in their chemical laboratories free of the internal revenue tax of 90 cents per proof gallon, or $1.70 per gallon of 95 per cent. alcohol, by complying with certain regulations prescribed by the Secretary of the Treasury, in accordance with Section 3297 of the Revised Statutes of the United States.

THE LAW.

This section provides that "The Secretary of the Treasury is authorized to grant permits to any incorporated or chartered scientific institution or college of learning to withdraw alcohol in specified quantities from bond without payment of the internal-revenue tax on the same, or on the spirits from which the alcohol has been distilled, for the sole purpose of preserving specimens of anatomy, physiology, or natural history belonging to such institution, or for use in its chemical laboratory: Provided, That applications for permits shall be made by the president or curator of such institution, who shall file a bond for double the amount of the tax on the alcohol to be withdrawn, with two good and sufficient sureties, to be approved by the Commissioner of Internal Revenue, and conditioned that the whole quantity of alcohol so withdrawn from bond shall be used for the purposes above specified, and for no other, and that the said president or curator shall comply with such other requirements and regulations as the Secretary of the Treasury may prescribe. And if any alcohol so obtained is used by any officer, as aforesaid, of such institution for any purposes other than that above specified, then the said officer or sureties shall pay the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto."

The above provisions are further extended by the act approved May 3, 1878 (20 U. S. Stat. 48), which provides:

"That the Secretary of the Treasury is authorized to grant permits, as provided for in section thirty-two hundred and ninety-seven of the Revised Statutes of the United States passed at the first session of the Forty-third Congress, to any scientific university, or college of learning created and constituted such by any State or Territory under its laws, though not incorporated or chartered, upon the same terms and subject to the same restrictions and penalties already provided by said section thirtytwo hundred and ninety-seven: Provided further, That the bond required thereby may be executed by any officer of such university or college, or by any other person for it, and on its behalf, with two good and sufficient sureties, upon like conditions, and to be approved as by said section is provided.”

DOCUMENTARY EVIDENCE REQUIRED FROM A

SCIENTIFIC INSTITUTION BEFORE IT CAN ENJOY THIS PRIVILEGE.

To obtain this privilege for its chemical laboratory, an incorporated or chartered, or not incorporated or not chartered, scientific institution, university, or college of learning must, at the time of its original application, clearly show, by a copy of its charter, articles of incorporation, or other documentary evidence, that it is an insti tution duly entitled to such permit by possessing a suitably equipped chemical laboratory and otherwise.

FORM OF APPLICATION.

Its application is made by the president, curator, or duly authorized agent, "through the collector of internal revenue in whose district the institution for which the withdrawal is to be made is situated," "to the Secretary of the Treasury for permit" "to withdraw from the distillery bonded warehouse, owned by ——, at in the district of ▬▬, the alcohol which was stored in said warehouse on the day of ----18-, described as follows, viz, number of pack. ages; marks and serial numbers of packages; numbers of warehouse-stamps; winegallons; degree of proof; proof-gallons; taxable gallons; and amount of tax; for the sole purpose of use in the chemical laboratory of the institution, located at

in the State of -, of which institution" the signer is one of the persons above mentioned.

"The application in all cases must be sworn to, or affirmed, before an officer authorized to administer oaths."

CHARACTER OF THE BOND.

The bond, required to be filed with the first application, must be in a penal sum of "not less than $200, and never less than double the amount of tax on the alcohol withdrawn at any one time," is signed by the applicant "as principal, and with two or more sureties, who shall not be officers of the institution in which the alcohol is to be used, but shall be residents of the United States judicial district in which such institution is located." In the case of "an incorporated institution, its name should be signed to the bond as principal, and its corporate seal affixed by its duly authorized officer, who should also sign his own name as such officer."

The bond is conditioned that "the entire quantity of alcohol "intended to be withdrawn "from distillery warehouse, without payment of tax," by the said principal, will be "for the sole purpose of use in the chemical laboratory of the " said institution, "in the city or town of of the county or parish of and State of -————, "and for no other purpose."

The bond is known as a "continuing bond;" i. e., “withdrawals may be made from time to time," "by the said principal," "until this bond shall have been revoked or canceled by direction of the Secretary of the Treasury," of certain alcohol for use "by the said institution, or the proper officer thereof, for the purpose above specified, and for no other purpose." "The principal of said institution shall, as to each lot of alcohol so withdrawn, produce within" the time "fixed by the collector accepting the bond," "from the date of such withdrawal," "proof satisfactory to" the collector of internal revenue of that district "and to the Commissioner of Internal Revenue that the said alcohol has been so used for the purpose above specified, and for no other purpose." He shall also "comply with such other requirements and regulations as the Secretary of the Treasury may prescribe;" and according to the last paragraph of section 3297, Revised Statutes, "the said officer or sureties" are bound by this bond to pay to the collector "the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto" "in case said alcohol, or any part thereof, shall be used for any purpose, other than that specified."

BOND AND APPLICATION TO BE FILED WITH THE COLLECTOR FOR APPROVAL.

The "bond, together with the first application for permit, will be deposited by the applicant with the collector of internal revenue for the district where the institution in which the alcohol is to be used is located." It is the collector's duty to forward the bond and application to the Commissioner of Internal Revenue, with his certificate of approval, etc. He keeps "a copy of the bond, or a memorandum of its date, penal sum, and the names of the signers; and whenever an application for alcohol is made after the first one, the collector will certify to the Commissioner of Internal Revenue that the bond remains good, or will notify him of any change affecting the responsibility of the signers." "Upon the approval of the bond by the Commissioner of Internal Revenue," applications may be made on the prescribed form "for the withdrawal of alcohol as occasion may require" by the duly authorized officer or agent: "Provided, The penal sum of the bond is equal to double the amount of tax on the alcohol to be withdrawn, after deducting all outstanding charges on the bond." The Commissioner transmits the applications "to the Secretary of the Treasury, with a notification of the approval of the bond when the first application is forwarded, and afterwards with a reference to the bond under which the application is made."

CANCELLATION OF BOND.

To cancel the bond "or for the purpose of obtaining a credit on said bond" a sworn certificate is "required of the officer or officers of the institution under whose direction or supervision the alcohol has been used." The certificate is " 'filed with the collector named in the bond, and, if approved, to be forwarded by him to the Commissioner of Internal Revenue with his approval indorsed thereon."

EXTENSION OF TIME NAMED IN BOND.

It sometimes happens that the alcohol is not entirely used up in the time specified in the bond, and that consequently the principal to the bond is unable, from good cause, to furnish the required proof" of such use. He may obtain an extension of the time named in the bond upon application to the Commissioner of Internal Revenue, "accompanied by the consent of the sureties to the bond to such extension; such application and consent to be approved by the collector with whom the bond was originally filed." "The extension asked for must be for a specified time," "not exceeding one-half the period named in the bond." The application "must be sworn to," and state "the reasons why the condition of the bond as to the presentation of proof has not been complied with." The consent of the sureties must be "under seal, and witnessed as in the case of giving an original bond.”

PERMITS TO BE ISSUED BY THE SECRETARY OF THE TREASURY.

"The Secretary of the Treasury will issue," "upon receipt of the application" "and notice of the approval of the bond," "and transmit through the Commissioner of Internal Revenue, a permit in duplicate, one copy of which will be forwarded to the applicant and the other copy to the collector of internal revenue for the district in which the distillery warehouse is located," to withdraw from the specified warehouse the number of proof gallons of alcohol described in said application.

The collector notifies "the store-keeper at the bonded warehouse from which the spirits are to be withdrawn" of the receipt of the permit, a copy of which is sent to him, and authorizes him "to deliver the spirits to the person named therein, or his duly authorized agent, without the payment of tax, upon delivery to such storekeeper and cancellation by him of the duplicate permit issued to such person." This "cancellation shall be made by writing across the face of said duplicate permit the words 'The spirits herein described were delivered to the person herein named this day of, 18-;' to be signed by the store-keeper." "There shall also be indorsed on the back of said permit the following receipt: 'Received the spirits within mentioned this day of 18-,' which receipt shall be signed by

the person named in said permit."

Such in detail are the steps to be followed as prescribed by the regulations of the Secretary of the Treasury under date of March 26, 1889.

Blank forms are not furnished by the Treasury Department; and such forms, either printed or written, must be supplied by the parties making the application and bond. The forms to be followed are contained in Circular No. 34, 1889, of March 26, 1889, Treasury Department.

ARE AGRICULTURAL EXPERIMENT STATIONS ENTITLED TO THIS PRIVILEGE Î The laws quoted above restrict this privilege of the withdrawal of alcohol free of tax to four specified beneficiaries, viz: (1) "any scientific institution” or (2) “college of learning," "incorporated or chartered;" (3) "any scientific university," or (4) "college of learning," "created and constituted such by any State or Territory under its laws, though not incorporated or chartered;" which are further qualified as using alcohol (a) to preserve specimens of anatomy, (b) physiology, or (c) natural history, or (d) to be employed in its chemical laboratory. With the latter qualifica tion the members of this Association are chiefly concerned.

The act, approved March 2, 1887, "to establish agricultural experiment stations in connection with the colleges established in the several States under the provisions of an act approved July 2, 1862, and of the acts supplementary thereto" (24 U. S. Stat., 440), commonly called the "Hatch bill," provides in section 8 that these " "agricultural experiment stations established by law" may or may not be "in connection with any university, college, or institution not distinctly an agricultural college or

school," or may or may not be "separate from "" colleges entitled" "to the benefits of this act;" i. e., land-grant agricultural colleges.

the chemical the analy

Section 2 provides "that it shall be the object and duty of said experiment stations to conduct original researches or verify experiments on composition of useful plants at their different stages of growth; sis of soils and water; the chemical composition of manures, natural or artificial; with experiments designated to test their comparative effects on crops of different kinds; the value of grasses and forage plants; the composition and digestibility of the different kinds of food for domestic animals; the scientific questions involved in the production of butter and cheese; and such other researches or experiments bearing directly on the agricultural industry of the United States as may in each case be deemed advisable, having due regard to the varying conditions and needs of the respective States or Territories."

These experiments evidently require a well-equipped chemical laboratory in which alcohol would be often used as a solvent and re-agent in addition to any use of it as a fuel in the laboratory.

Taking the above quoted qualifications and provisions of law into consideration, it would seem that any agricultural experiment station that is established in conformity to the provisions of the act of March 2, 1887, by any State or Territory as such, when such station is connected with a "university or college of learning," is entitled on presentation, by its duly authorized officer or agent, of documentary evidence to that effect submitted to the Secretary of the Treasury through the Commis sioner of Internal Revenue and the collector of internal revenue of the district in which the experiment station is situated, and by filing a bond and otherwise conforming to the regulations above specified, to the privilege of withdrawing alcohol free of tax for use in its chemical laboratory; also that when the experiment station is not connected with a college, etc., it may obtain free alcohol under the same regulations, provided it is shown to the satisfaction of the internal revenue officers and the Secretary of the Treasury that it is of itself a scientific institution" as construed by those officers, that is, such an institution whose object is educational.

EDGAR RICHARDS.

The president said that the matter of securing alcohol for the stations was one of considerable importance; he trusted that Mr. Richards's paper would be incorporated in the proceedings. It would be found that it took some time to get the alcohol through. Papers of his own had now been in the Treasury Department for three months; it usually took about six.

Mr. Jenkins, referring to the remarks of Mr. Atwater, moved that a committee be appointed to consider the report upon plans for more thorough chemical study of foods and feeding-stuffs, with the purpose of obtaining such information as should aid in the improvement of methods of analysis and in the more satisfactory estimation of nutritive values.

The motion was seconded.

Mr. Jenkins said that in connection with the motion he would state that while the direct object of the association was not the scientific investigation of the nature of foods and feeding-stuffs, it still seemed to him that a certain amount of such information was made proper for the Association to undertake by reason of the fact that the chemical analyses of such subjects were interesting to it, and these analyses should be governed by the chemical nature and structure of the bodies dealt with,