, 1862-10-01

te required forauT bale, bundle, box, article,
or package transported for tho government,
noE for such bales, bundles, boxes or pack
sges as-sse transported BY such companies
szo. 1o6. 1nd 1e Il further Enacted, That all
TIE provisions Of this act relating to dies,
stamps, adhesive stamps, and stamp duties
shall extend to and include Except where
mantestly inapplicable) al the artic1ea or Oh
jects enumerated In schedule marked G, sub
1ect @ to 2 stamp duties, and apply to the proTis-
RDc. 107. ,Amd Be- II 5urtAsr e7sde&ed, Thst
on and after the first day Of August, eighteen
hundred and slxty-tro, no person or persons,
firms, companies, or corporations, shall make,
prepare, and sell, Or remove for consumption
or sale, druge. medicines, preparations, com
positions, atticlee, or things, including per
fumeg, cosmetics, and playing cards, upon
which duty is sfmpoeed BY this act, - enu-
merated and mentioned in schedule G, with
out am!1iDg thereto an adhesive stamp or Ia
bel denoting the duty before mentioned, aud
IN default thereof shall incur penalty OF ten
dollars: Ifovided, That nothing in this act
contained shall apply to any uncempounded
medical drug Or chemical, nor to any medi-
cine compounded according to the United
states Or other national pharmacop@ia, nor
ot which the full and proper formula is pub
lfshed in either Of the dispensatories, formu-
larles, or text books In common use among
physicians and apothecaties, including homa-
opathfc and electic, or in any Pharmaceutical
journal now used by any incorporated col
for sale, or advertised under any other name,
form, or guise than thst under which they
may be sereral1y denominatea and laid down
In said pharmacopeias, dispensatories, text
books, or journals, as Aforesaid, nor to meai-
cine sold to or for ne use OF any person,
which may be- mixed and compounded epe-
c1ally for said persons, according to the Wri-
tten recipe OF prescription ofany physici2n Or
| surgeon.
SEC 10a- And Be Il further enacted, Tha. eve
= manufacturer OK maker of any OF the Arti-
cles for sale mentioned in schedule G, after the
same shall have been so made, and the psfticu-
! Lars hereinbefore required as to stamps have
! been complied with, who shall take of, re-
move, or detach, OF cause or permit, or suffer
| to be taken of, Or removed or detached, any
stamp, or who shall use any stamp, or any
wrapper or cover to which any stamp is At.
fixed, to cover any other article or comm odity
than that originally contained In such wrap.
per or cover, with such stamp when first used,
| with the intent to evade the stamp duties,
shall for every such article, respectively, II
respect Of which any such ottense shall b b
committed, be subject to penalty OF fftJ
dollars, to be recovered together with the
costs therenpon accT1ing, and every such ar
tic1e or commodity IS aforesaid shall also bt
forfeited
SEC. 103 And Be It further enacted, Thai
| every maker OF manufacturer Of any of tue ar
cles or commodities mentioned In schedule G.
as Aforesaid, who aball sell, send ont, rem I'VE
or deliver any article or commodity manufac
tuIed as atort said, before the duty Thereon
shall have been fully paid, by aftixing Thereon
the proper stamp, as in this act provided, O
who shall hide or conceal, or cause to b.
hidden or concealed, or who shall remove Q
convey away, Or deposit. OF canse to be rs
moved or conveyed away from or deposited Il
any place, any such article OF commodity, t.
evade the duty chargeable thereon, or any par
thereof, shall be subject to penalty Of On
hundred dollars, together with the forfeitur
OF any such article OF commodity: P'ositlct
That medicines, preparations, compositions
perfcmery, and cosmetics, upon which STAN
duties are required by this act, may, when IL
tended for expottatlon, be manufactured {
sold, or removed without having STAMP
affixed thereto, and ~lthout being charge
with duty, as aforesaid; and every manufa
tended for exportation, shall give such bond
and be subject to such rules aud regulation
: to protect the revenue against fraud as may t
from time to time prescribed by the Secreta,
Of the Treasury.
Sec. 1l0. 4nd be It further enacted, Til
, , | every manufacturer Or maker OF. any Of Il
articles or commodities, as afore=aid, Of h
: chief workman, agent, or superintendent
shall At the end of each and every month NAL
! and sign declaration in writing that no SUI
article or commodity, as aforesaid, has, duril
: such preceding month, or tine when the Ia
! declaration was made, been removed, carrie
,, !, or sent, or caused, or suffered, or known
, have been removed, carried. or sent from tt
: premises of such manufacturer or make
: other than such as have been duly taken a
: count OF and charged with the stamp duty, {
: pain ofsuch manufacturer or maker forfeltil
= for every refusal or neglect to make such
), clar2tion one hundred dollars; aud II a
| Enrh manufacturer maker h1a rh
u workman, agent. or superintendent, sh
make any false CT untrue declaration, su
> manufacturer or maker, or chief worBms
). agent, or superintendent, making the EAU
, shall forfeit five hundred dollars.
l. SCHEDULE B.