Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1862-09-29
CONTINUED from tbe FirrI Pnrs.l

offer in payment receive take in payment any such
draft orde the person persons offending shall for
felt the sum Of one hundred dollars.
SEC. 1O2. Ind be 1t further enacted, That the Commis-
soner Of Internal Revenue be- and is hereby authorized to
sell to and supply collectors deputy collectors, postas,
staones any other persons at his discretion, with adhe
sive stamps stamped paper, veum or parchment as
herein provided fol-, upon the payment at the time 81
delivery of the amount of duties said stamps stamped
paper, velum parchment sold or supplied, represent
and may hereupon allow and deduct from the aggregate
of such stamps aforesaid the sum OF not exceed
ing five per centum commission the collectors post
masters saonerS other purchasers but the cost OF any
paper velum parchment shall be added to the amount
after deducting the allowance Of per ceptum as aforesaid
PrOgded That no commission shall be allowed any sum
sums sold supplied Of less amount than fifty dollars
Ind provied further That any proprietor proprieors
of articles named in Schedule G, who shall furnish ms or
their die design for stamps to be used especially tor
his or their proprietary articles shall be allowed the
following discount namely: On amounts purchased at one
time of not less than fifty than FIVE hundred dol
lars five per cenum five hundred dollars
ten per centum The Commissioner of Internal Revenue
may from time time make regulations for the allowance
of such Of the stamps issued under the provisions OF TINS
Act as may have been spoiled rendered useless unit
for the purpose intended for which the owner may have
no or which through mistake may have been improperly
or unnecessarily used where the rates or duties repre-
sened thereby have been paid in error or remted and
such allowance shall be made either by giving other stamps
in lieu the stamps allowed for or by repayng the
yaue after deductng thererom, IN case OF repay
ment the sum of five per to the owner thereof
r SEC. And be 1t further enacted, That it shall be
lawful for any person to present to the Commissioner OF
Internal Revenue any instruments and require ms OPINION
if the said Commissioner shall be of opinion that such
instrument chargeable with any stamp duty 1t shall
be lawful for him, and he is hereby required TO impress
thereon particular stamp to be provided for that purpose
with such words device thereon as he shall Judge proper
which shall signify and denote that such instrument not
chargeabe with any stamp dut and every such instrument
upon which the said stamp shall be impressed shall be
deemed be not chargeabe and shall be received IN
evidence in all courts of law equity any
objections made the same being chargeabe with stamp
duty and not stamped to denote the same
SEC lO4 A1d be 1t further enacted, That and after
70 the date which this Act shall take effect no telegraph
ut company, It's agent or employee shall receive from any
person. transmit to any person. any despatch OF message
without an adhesive stamp denong the duty imposed by
this Act being affixed copy thereof having the same
stamped thereupon and in default thereof shall incur pen
atty of ten dollars Poyed That only stamp shall be
required, whether through more companies
n SEC los Ind be 1t further enacted That on and after
the date which this Act shall take effect express COM
pany its agent employee shall receive for transPor
ton from any person any BALE bundle box article or pack
age of any description without either delivering to the
eonsgnor thereof a printed receipt having stamped or
affixed thereon stamp denOting the duty imposed by this
Act without axng thereto an adhesive stamp or stamps
denoting such duty and in default thereof shall incur
penalty of ten dollars: ROyided That but one stamped
receipt printed stamp shall be required for each shipment
from one party another party at the same time, whether
such shipment consists of more PACKAGES ana pro-
gded als0 That stamped receipts or stamp shall be
required for any bale bundle box article package trans
ported for the Government, for such bales, bundles
boxes packages transported by such companies
without charge thereon.
ab SEC IO6 Ad be further enacted, That all the proVl-
sons of this Act relating dies stamps, adhesive stamps
and stamp Duties shall extend to and include Except where
manifesy nappcabe all the articles objects enumerated
in Schedule marked c. subject to stamp dute and apply to
the provisions in relation thereto.
or SIC Io7 Ind be it 1f1ther enacted That on after the
first day of August eighteen hundred and sxtywo, no
person persons, firms companies corporations snail
4 make prepare and SELL for consumption or SALE
drugs medicines, preparations compositions articles or
things including perfmery, cosmetics and playing cards.
upon which duty imposed by this Act, enumerated
and mentioned in Schedule c. without axng thereto an
adhesive stamp or label denong the duty
and in default thereof shall incur penalty of ten dolars
F0zileI That nothing in this Act contained shall apply to
anv 1meompounded medicinal drug chemical nor any
medicine compounded according to the United States
other national pharmacopGa of which the full and
proper formula published in either OF the dlspensatore
formulas or books in among physicians
and apothecare including homeopathic and eclectic in
any pharmaceutical journal used by any incorporated
college of pharmacy and not sold offered for SALE
advertised under any other name form guse than that
under which they may be severa denomnated and laid
OF down said pharmaeopRia dspensatore text books
journals aforesaid nor to medicines sold to or for the
of any person. which may be mixed and compounded
specially said persons, according to the written recipe
prescription Of any physician surgeon.
or SEC lOs Ind be further enacted That every manufac
rer or maker of any of the articles for sae mentioned in
Schedule c. after the shall have been made and the
particulars herenbeore required stamps have been
complied with, who shall take Off remove detach,
cause or permit, suffer be taken of, removed
detached any stamp, who shall any stamp, any
wrapper which any stamp is affixed, to
any other article commodity than that originally
tained in such wrapper cover with such stamp when first
used with the intent eyade the stamp duties SHALL for
every such article respectively in respect Of which any such
ofense shall be committed, be subject penalty of fifty
dollars be recovered together with the thereupon
accrung and every such article or commodity aforesaid
shall also be forfeited.
n SEC I09 and be 1t further enacted That every maker or
in manufacturer of any of the articles commodities
toned in Schedule c. aforesaid who shall SELL send out
remove deliver any article commodity manufactured
as aforesaid before the duty thereon shall have been fully
paid by axng thereon the proper stamp is in this Act
provided who shall hide conceal to be hidden