Born in Vermont eighty-two years ago, Mr. Dunham was graduated from the Boston Medical College and practiced medicine until about thirty years ago, when he moved west. There he became a preacher. He occupied the pulpit of the South Cheyenne, Wyoming, Congregational Church for ten years. Two years ago he retired from the pulpit and established a marriage bureau for the accommodation of couples who come over from Colorado to be married. No money was paid by the Duffy's Malt Whiskey people for Dunham's testimonial; but he received about $10 "to have his picture taken." "REV." M. N. HOUGHTON. This Is the actual likeness of the "distinguished divine" with the side whiskers in the Duffy whiskey advertisement. Mr. Houghton was for a number of years pastor of the Church of Eternal Hope, of Bradford, Pa. He retired six years ago to enter politics, and is now a deputy Internal Revenue collector. Although a member of the Universalist Church, Mr. Houghton is a spiritualist and delivered orations last summer at the Lily Dale assembly, the spiritualistic "City of Light" located near Dunkirk, N. Y. Mr. Houghton owned racehorses and was a patron of the turf. Its status has been definitely settled in New York State, where Excise Commissioner Cullinane recently obtained a decision in the supreme court declaring it a liquor. The trial was in Rochester, where the nostrum is made. Eleven supposedly reputable physicians, four of them members of the Health Department, swore to their belief that the whisky contained drugs which constituted it a genuine medicine. The state was able to show conclusively that if remedial drugs were present they were in such small {021}quantities as to be indistinguishable, and, of course, utterly without value; in short, that the product was nothing more or less than sweetened whisky. Yet the United States government has long lent its sanction to the "medicine" status by exempting Duffy's Pure Malt Whiskey from the federal liquor tax. In fact, the government is primarily responsible for the formal establishment of the product as a medicine, having forced it into the patent medicine ranks at the time when the Spanish war expenses were partly raised by a special tax on nostrums. Up to that time the Duffy product, while asserting its virtues in various ills, made no direct pretence to be anything but a whisky. Transfer to the patent medicine list cost it, in war taxes, more than $40,000. By way of setting a _quid pro quo_, the company began ingeniously and with some justification to exploit its liquor as "the only whisky recognised by the government as medicine," and continues so to advertise, although the recent decision of the Internal Revenue Department, providing that all patent medicines which have no medicinal properties other than the alcohol in them must pay a rectifier's tax, relegates it to its proper place. While this decision is not a severe financial blow to the Duffys and their congeners (it means only a few