McBean v. Sears

8 Ohio N.P. 189
CourtHarrison County Court of Common Pleas
DecidedNovember 15, 1900
StatusPublished

This text of 8 Ohio N.P. 189 (McBean v. Sears) is published on Counsel Stack Legal Research, covering Harrison County Court of Common Pleas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
McBean v. Sears, 8 Ohio N.P. 189 (Ohio Super. Ct. 1900).

Opinion

MANSFIELD, J.

In this action the plaintiff seeks to restrain the defendant from collecting $360.00 tax and $70.00 penalty for what is known as the Dow tax, assessed against him and placed on the tax duplicate by the auditor as a lien on plaintiff’s property in Cadiz, Ohio, in February, 1900, where plaintiff is said to have carried on the business of “trafficking in intoxicating liquors” from May, 1899, to May, 1900.

The plaintiff is a regular registered physician and conducts a drugstore in the village of Cadiz. The county auditor upon satisfactory information, and believing that the plaintiff was engaged in the traffic of intoxicating liquors, did, in February, 1900, assess and place upon the tax duplicate, one year’s tax from May, 1899, to May, 1900, against plaintiff and the property in which he conducted said drug business, and the defendant will prooeed to collect the same unless restrained by order of the court.

The plaintiff insists that the act of the auditor was wrongful and without authority of law, because, as plaintiff claims, he was not during the time stated, engaged in the business of trafficking in intoxicating liquors.

The defendant flies an answer and cross-petition claiming that plaintiff was, during the time stated, engaged in the business of trafficking in intoxicating liquors, and arks for an order to sell plaintiff’s personal property in the store to satisfy said tax,and that the same be declared a lien upon the real estate,and since the filing of the answer defendant has filed a supplemental cross-petition setting up an assessment against plaintiff for the year from May, 1900, to May, 1901.

Upon the trial of the case the plaintiff admitted that he sold liquors in the following ways: First, on prescription of registered physicians; second, on his own prescriptions; third, on the prescriptions of a veterinary surgeon; fourth, for mechanical and pharmaceutical purposes.

As the evidence shows, if the witnesses are to be believed, that he made several sales without the pretense of a prescription or that the liquor was. to be used for medical purposes, which of course is denied by the plaintiff. The finding of the last class of sales would of course defeat plaintiff; but in as much as he claims never to have sold liquors as a beverage and insists that all sales made by him were made in the utmost good faith, either for medical purposes upon proper prescriptions issued, or for known mechanical, or pharmaceutical purposes, I am constrained to endeavor to show that his; position is not tenable even from his standpoint.

That the village of Cadiz has a valid? local option ordinance, so called, is wholly immaterial. Section 4364-9 of the Revised Statutes provides that “upon the business of trafficking in intoxicating .liquors, there shall be assessed annually $350.00.”

Section 4364-16' defines the phrase “trafficking in intoxcating liquors” tornean “the buying or procurng and selling of such liquors otherwise than upon prescription issued in good faith by reputable physicians in active practioe, or for exclusively known meohanical, pharmaceutical or sacramental purposes.”

If the plaintiff sold liquors “otherwise than upon prescription issued or for mechanical, etc., purposes”, then he should be held to pay the Dow tax”' and this brings us to a consideration of the prescriptions issued and under-which he claims immunity.

The following are fair samples:

“R Whiskey, qss.
-----M. D..
Feb 11th, 1900.”
“.25 o worth alcohol.
Dr.-----.”
“R Spr. Frumenti of Sig-M as directed.
-----M. D.”
‘R Spr, Frumenti, qss.
Resp.------V. S.”

It will be observed that these alleged prescriptions are directed to no person, are without the name of the .person for-whom issued and the date of issue-(with one exception), and lack directions as to taking, and it is insisted that such prescriptions are in the usual and ordinary form. In many of the prescriptions where whiskey and certain harmless drugs are prescribed there are no directions as to the proportions in which they are to be mixed and no directons as to how and when to be taken. Indeed,several of the witnesses who presented prescriptions of this kind testified that they requested the plaintiff not to mix but to put up separate as they wished to take the medicine separate.

The phrase ‘prescription issued” means the same as “written prescription” and every sale by the plaintiff otherwise than upon the prescription issued “for medical purposes by reputable phjrsioians” must be held to be without the exception, and the burden of showing such sale to be within the exception rests upon the party making it, and this proof is to be in writing that the statute may not be evaded. The fact that the plaintiff sold liquor in good faith for medical -purposes can be no protection to him, unless the prescriptions on which he made the sales [191]*191meet the requirement of the statute. The Century Dictionary defines the word “prescription” to mean “in medicine, a statement usually written of the medicine or remedies to be used ' by a patient and the manner of using them.” And the word “issued” is defined to moan “to send out; to deliver by authority; as, to issue a writ or precept.”

It has already been said the prescriptions were not addressed to any one. They do not contain the name of the patient to whom the liquor is to be sold, nor the manner of its use. The fact (which may be said to be conceded by the defense), that the persons issuing such prescriptions are regular registered and reputable pbysioians, makes no difference if the prescription itself is defective in form. ISTor does the fact that they were prepared according to the United States dispensatory, and that they were in the ordinary form used by the medical profession of the country. The question is, do they meet the requirement of the law. A prescription may be sufficient to inform the druggist of the goods desired,and in that sense according to the usual and ordinary forms, and not be sufficient to comply with the requirements of the statute exempting all persons from taxation who sell liquors only upon “prescriptions issued in good faith by reputabe physicians.”

The prescriptions offered in evidence do not advise any particular person to buy or any particular person to sell liquors, nor is there any directions as to how frequently or in what quantities it shall be taken. A prescription in contemplation of the statute should be dated. It should contain the name of the patient with directions as to its use, and should not only be signed by the physician issuing it, but it should be i directed to some particular druggist as tvidenoe of good faith on the part of the one issuing it Such a prescription is evidence of a tangible and lasting form, and it puts a professional man upon record as having deliberately advised a particular patient to buy and a particular druggist to sell liquors. It is an effective means of preventing abuses and evasions and subterfuges, and is of equal importance where the druggist is himself a physician as in any otner. .

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Cite This Page — Counsel Stack

Bluebook (online)
8 Ohio N.P. 189, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcbean-v-sears-ohctcomplharris-1900.