Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-09-02

4 SEQ. lO2. And be It further enacted,
That the Commissioner Of Internal Reve-
nue. be and is hereby authorized to sell TO
and supply collectors, deputy collectors,
pOstmasterS, stationers, or any other per-
sons, Rt his discFetion, with adhesive
stamps or stamped paper, vellum, or paTeh-
meut, as herein provided for, upon the
payment, at the time Of delivery, of the
amount of duties said stamps, stamped pa
per. Tellum, or parchment so sold or sup
piled represent, and may theFeupon allow
and deduct from the aggregate amount of
such stamps. as Aforesaid, the sum Of not
| exceeding 1--WE per centum as commission to
the collectors, pOstmasters, stRtioners, or
-oJher purchasers; but the cost of any paper,
Yellnm, or parchment, shall be added to
the amount, after dedueting the allowance
of per centum as aforesaid Provided, That
no commission shall be allowed on any sum
or sunas so sold or supplied of less amount
than fifty dollars AHd provided further,
That any proprietor or proprietors of arti-
cles named in schedule O, who shall fur
nish his or their own die or design for
stamps, to be used especially for his or
their own proprietary articles, shall be al
lowed the following discount, namely: on
amounts purchased at one time of not less
than fifty nor more than five hundred dol
lars, Eve per centnm; on amounts over Eve
1
Commissioner Of Internal Revenue may
from time to time make regulations for the
allowance Of such of the stamps Issued un-
der the provisions of this act as may have
been spoiled or rendered useless or unfit
for the purpose intended, or for which the
owner may have no use, or which through
mistake may have been improperly or un-
necessarily used, or where the rates or du-
ties represented thereby have been paid in
4 L.
be made either by giving other stamps in
lieu of the stamps allowed for, or by re-
paying the amount or value, after deduct
ing therefrom, in case of repayment, the
sum of i've per centum to the owner
thereof. .faa uu ll1l t-il5q 3f15 1,ors 2
Sec. lO3. Aud be it further enacted, That
it shall be laWfuDfor any person TO present
to the Commissioner of Internal ReTenne
any instruments, and inquire his opinion
whether or not the same is chargeabie with
any duty; and If the said Commissioned
shall be Of opinion that such instrument is
not chargeablel with any stamp duty, it
shall be lawful for him, and he is hereby
lrequired, to impress thereon particular
stamp, TO be provided for that purpose,
with such word or words or device there
on as be shall judge proper, which shall
signify aud denote that such instrument Is
not chargeable with any stamp duty; aud
every such Instrument upon which the said
stamp shall he impressed shall be deemed
70 be not so chargeabIe, and shall be,re-
ceiyed in evidence in all courts of law or
equity, Notwithstanding any objections
made to the same, as being chArgeable With
stamp duty, and not stamped TO denote the
same. eflutts RS rs anr .s.l1
Sec. l04. And be it further enacted, That
on and after she date on which this act
shall take effect, no telegraph company or
its agent or employees shall receive from
any person or transmit to any person any
despateh or message without On adhesive
stamp denotiug the duty imposed by. this
act being Rfixed to- a copy thereof, or .haV-
ing the same stamped thereupOn, and in
default thereof shall incur q penalty of. ten
| dollars: Provided, That only one stamp
shall be required, whether sent through one
or more companies. naa ,si s53e .Ilalg
Sec. IO5. And be It farther enacted,
That on aud after the date on which this
act shan take effect, no express company
or It's agent or employee shall receive for
transportation from any person any bale,
bundle, box, article, or package Of any de-
Inscription, without either delivering to the
eonsignor thereof printed receipt, having
stamped or affixed thereon stamp demo-
ting the duty imposed by this act, or Rithl
out afflxing thereto an adhesive stamp or
stamps denoting such duty, aud in Default
thereof shall incur q penalty OF ten dollars:
Provided, That but one stamped receipt or
stamp shall be erequired for each Shipment
from one party to smother party At the
same time, whether such shipment con
sists Of one or more packages. AHd pro-
pei2ed also, That no stamped receipts or
stamp shall be required for any bale, bum
die, box, article, or package transported
for thee Government, nor for such bales,
fbdudles, boxes, or packages as are trans
ported by such companies without charge
thereon. aish9a17lF Woli bro7 80 - .
| Sec. log. And be il further enacted,
THAT all the ptovisions Of this act relating
to dies, stamps, Adhesive stamps, and stamp
duties, shall extend to and include Except
where manifestly inapplieablel all the ar
ticles or offsets enumerated iu schedule
marked o, subject to stamp duties, and ap-
Eply TO Tie provisions in relation thereto.
Sec. l07. Aud be It further enacted,
That on and after the .frst day Of August
sighteen hundred and sixty.tWo, no person
or persons firms, companies, or corpora
tlonss shall make, prepare and sell, OF. re-
move for consumption or SALE drugs, med
icines, preparations, compositions, articles,
or things, including perfpmerys cosmetjcs;
and playing cards, upon which a duty is
imposed by this act, as enuHerated and
mentioned in schedule o, without afixing
Thereto an adhesive stamp or label denot7
ing the duty before imentioned, aud in de-
fanlt thereof shall incur a penalty Of ten
dollarss . PFepidsd, Thai nothing in this
act epntaiped shall apply 70 any uneom-
| pounded medical drug or,chemiesl, nor in
any medicine compounded aceprding 70 the
United States or other nAtional pharmaeo-
lppia, nor, of which the full and proper for
mulh is pnblished. in either Of the dispep-
satorles, fornulaFies or text books in COM
mon use among physicians aud .apotheas-
ries, including homeopathic and eclectic,
or IN any pharmaceutical journal now used
Z BY any incorporated college Of pharmacy,