Phosphates were carbonated beverages made-from-scratch by the "soda jerk" using carbonated soda water, flavored syrups and phosphoric acid.

They were basically just carbonated water, acid phosphate, and a sweet flavored syrup. Popular flavors included chocolate, vanilla, lemon, and cherry. The acid phosphate gave them a tangy taste and was the reason they were called "phosphates."

There's an article here, with recipes: Homemade Dessert Recipes

You can buy acid phosphate - Amazon has it.  See: Amazon
These days, citric acid is often substituted for the acid phosphate. There have been concerns about the healthiness of consuming too much phosphates.  Carbonated water is basically club soda.  Amazon also has flavored soda syrups.

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