New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

purchasers; but the eoet Of any paper, veiinm, or
parchment shall be added to the amount alter de-
Quoting the allow ance of per centum as aforesaid;
Provided, That no commission shall be allowed on
any sam or Sums cold or suppheo oil !ess amount
than SO. And provided further, That any propre-
tor or pttsretors of articles named III schedule Z,
who stnl furnish his their own dle or design for
stamoe to be used especially oT he or Their own
proprietary articles shall be allowed the following
discounts, namely: On amounts purchased a. one
tine Of NOT less than $50 nor more than $JOV, I'VE
Fer eeatusn: Oh amounts over 500, ten per centum
The Comm sioner of Internal keyenae may from
time TO tine make reguls tor the allowance VI
sneh Of the stamps issued under tue pT0yislOns OF
this act as may have been spoiled rendered useless
or unit for the purpose intended or for which The
owner may have no use, OF which through inls'aAe
may have been improperly OF unnecessarily dnsd o.
where the rates du res represented thereby nave
been pald in error OF RENTED, and such allowance
sha be made either by giving other stamps IN Leu
Of the stamps 60 allowed for, or by tepaylag me
amount or value, after deduc,ing hereirom, IA case
OF repay ment, The sum OF I've per cent III 20 tne
owner thereof M.
SEC 1O3. And be it further enacted, That
IT shall be lawfol for any person 10 pleteh1 W sue
Commissioner Of INLAND Revenue any instrument.
and require bis opinion whether or not tie sahe 10
ebargesble with any DUTY; and j the sald Coinins-
sIoner snail be o. opinion that zen M Ish' A. og
chargeable with any stamp duty, A. eusli oe I""Ili
for him. and be 10 hereby required, 70 impress mere
on particular stamp, 10 be prOVl0co 10Y tL@y pU4-
pose, with such word OF words o. device theieCh as
he shall jadge proper, vino. shall slgniiy ana de-
note that suCa instrument IL not chdTgeable WAN
sny stamp duty; and every such instrument upon
which the said stamp shal be impressed shall DC
deemed 70 be not chaTgeable and shall be received
Ill evidence in all courts OF law or llty, notwlIn'
standing any jectons made 20 Tie same as Oelns
charged with stamp duty, and NOT stamped 10 denote
the same ~,
SIC. iO4. And be IL further enacted, That
On and after the date on which this Get shall take
eheot, no telegraph company o. us agent or en-
poyee shall receive from ANY person o. tEansmit 10
any person any dispatch or message without an adj
hesye stamp, denoting The duty imposed by tis act,
beng affixed 10 a written copy thereof, az having
the same stamped theIe1pon, and III default thereof
snail incur penalty OF $40; Provided, that only
one stamp shall be required, whether sent through
one or more companies.
SEC. lO5. And 6e it further enacted, That
on and after the date which this act shali take
effect, DO express company or lie agent or employee
shall receive for transportation nom any persO1, any
bale bundle box article, or pack ge OF any descr
ficD, without either delivering to the consgnor
thereof printed receipt, having stamped or affixed
thereon "a stamp denoting the duty imposed by tine
act OF without aihxng thereto an adhesive stamp OF
stamps denotiDg such duties and in default thereof
shall incur penalty of $40: Provided, That but one
stamped receipt or stamp shal, be required for each
shipment from party TO another party at The
same time, whether such shipment consists Of one OF
more packages: And provided, aso that no stamped
receipts or stamp shall be required Tor any bale bun
die, box, article, OF package transported foI the
Government, nor Tor such bales, bundles, boxes OF
packages as are transported Oy such companies
without charge thereon.
SEC. lO6 And be it further enacted, 1hst
all tie provisions of this act relating TO dies
stamps adhesive stamps. and stamp duties, shall en-
tend 10 and incaGe lexeept where InaDiiestly map
plcsblel all the articles objects enumerated II
schedule marked {, subject 10 stamp duties, ana ap
piy 20 the provisions in relation thereto.
O. AID Ia trtla e,.a Cd
after the Let day OF August 1862 person or persons
firms, companies, or corporations snail make, pre-
pare and SELL or remove Tor consumption or sale
drugs, medicines, preparations, compositions, art
cleo, OF things including penunery, cosmetics aIc
playing cards upon which duty is imposed py thls
act, as enumerated and mentioned III schedule L,
without afhxing thereto adhesive stamp OF label
denoing the duty before mentioned, ana IN default
thereof shall incur penalty Of SIV; Provided,
That nothing herein contained shall apply 10 any
incorporated medicinal drug OF chemical, nor 10
any medicine compounded according TO the United
States other national pharmacOpoia nor Of winch
the full and proper formula is published IN either OF
the dispensatories, formuares, or textbooks In
common use among physicians and apothecalles' m
GLIDING homeopathic and eclectic, or III any haTms'
ceutlcal Journal issued by any incorporated col
lege Of pharmacy, and not sold offered for sale, Or
advertised under any other name, form, or guse
than that under which they nav De seveEaiiy dehoi
mated and laid down IN said pharmaeopoelas, dls'
pensatories, textbooks, Journals Aforesaid noI
10 medicines sold 70 or for the use Of any person
which may be mixed and compounded specially ioi
said persons according to the written recipe or pre-
scrpnOD OF any physician or surgeon.
SIC. los. And be 1t further enacted, Thai
every manufacturer or maker of any Of the arti-
Giles Tor sale mentioned III schedule c. after the same
shall have been made, and the particulars herein
before required US to stamps have been compile,
with who shall take OIL, remove or detach, or caust
permit, or suffer 20 be taken off, or removed o.
detached, any stamp. or who shall use any stamp o.
ANY wrapper or cover to which any stamp is affixed
10 cover any other article or commodity than that
originally contained in such wrapper or cover, with
such stamp when first used with the intent eyadt
the stamp duties, shall for every such article,
spectvely, III respect Of which any oiense shall be
committed, be subject to penalty of $50, TO be re-
covered together with the costs thereupon accruing
and every such article or commodity as aforesaid
shall be forfeited.
SEC. 100. And be It further enacted Tha,
every maker or manufacturer of any Of the arti-
Giles or commodities mentioned in schedule c, a.
aforesaid, who shall sell, send out, remove or &c.
liver any article or CONN odity, manufactured as
aforesaid, before the duty thereon shall have been
fully paid, by liking thereon the proper stamp, a.
in this act provided or who shall hide or conceal OF
cause TO be hidden concealed or who shall remove
or convey away, or deposit, csuse TO be removed
OF conveyed away from deposited in any place
any such article or commodity, 10 evade the duty
chargeable thereon, or any part thereof, shall he
subject 10 penalty Of 800, together with forfeiture
of any such article or commodity: Provided. That
medicines, preparations, con positions, perfcuery.
and cosmetics upon which stamp duties are re- ured
By this act may when intended Tor expectation, be
manufactured and Sold or removed without haS in.
stamps affixed thereto, and without being charged
with duty, aforesaid; ana every manufacturer or
maker of any article as Aforesaid intended for ex-
portation, snail give such bonds and be subect to
such rules an regulations TO protec; the revenue
against fraud a. may be from time time prescribed
by the Secretary of the Treasury.
SEC. ITO. And be il further enacted Ibs:
every manufactures maker Of any of the arti-
eles or commodities as aforesaid or his chief work