New 1,3-dithiolium derivatives have been synthesized by heterocyclocondensation of various 3-methylpiperidinyl carbodithioates derived from 2-hydroxypropiophenones. Thus, 1,3-dithiolium perchlorates have been obtained by the treatment of the corresponding dithiocarbamates with a mixture of acetic and sulfuric acid, followed by the addition of perchloric acid.1,3-Dithiolium perchlorates have been converted to the corresponding 2-(1,3-dithiolium) phenolates under weak basic conditions. These phenolates exhibit mesoionic character with an internal charge transfer absorption band.