The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1863-11-30
TnEAsvRY p.rARrmEnT.

Washington. Oct, 1863.
DECISION CONCERNING STAMP DUTIES ON
PROPRIETARY ARTICLES.
The stamp duties imposed in. the first
paragraph Of Schedule G. in the act OF
July /. 1869, having been deemed b.
many persons to apply oul3 to proprietary
medicines, it becomes necessary to cali
the attention Of manufacturers and dealers
TO the true Interpretation of said sched-
ule.
In section go. the subjects Of the duty
imposed in said schedule are spoken of as
proprietary articles = in section lO7
they are described by the words "drugs,
medicines, preparations, compositions,
articles, or things" in the prvviso to
section lu9 they are described rs "medi-
zines, preparations. and compositions J"
In section 10 they are spoken of as '.ar-
ticles or commodities" In the FIRST para
graph under Schedule C, the articles or
c~mmodiiies made subject to stamp duty
are distributed into four classes, us FOL.
lows:
lst Any preparation or composition
whatsoever wherein the person making or
preparing the same has, or claims to have,
any private formula or occult secret or art
for the making or preparing the came.
2J. Any preparation or composition
whatsoever wherein the person making or
preparing the same has. or claims to have,
any exclusive right or title to the making
or preparing the same.
sd. Any preparation or composition
whatsoever which is prepared. uttered,
vended. or exposed for sale under any
letters patent.
4th. Any preparation or composition
whatsoever which i. held out or recon
mended 10 the public by the makers, ven-
ders, or propr etors thereof, as q proprie.
'ary medicine. or as remedy or specific
for any disease, diseases, or affections
whatever affecting the human or animal
body.
The desert p'ions contained in these
four clauses embrace four distinct classes
OF commodities, and the first three are by
no means TO be treated as mere limita
tatlon upon the fourth. The fourth class
is limited and qualified by the proviso in
section 10Y. which must be construed as
heretofore explained in Decision No. ia.
The mere fact Of the publication of for
mula IN one OF the textbooks or journals
specified in that section will not exempt
preparation. compounded according to
such formula. from stamp duty. when the
fact OF such publication 10 ignored, and
the claim TO private formula or occult
secret or art is distinctly set forth upon
the labels and wrappers compsnying
the preparation, as is usually the case
with such preparations as Godfrey's Cor.
dial. Betton's British Oil, burlington Q
Balsam of Life, Lees Bilious Pills, DC
All articles belonging to either OF the
INST three cases, such as iuks, blackings,
Gene ITS. sauces, flvoring extracts, pol
lshts, culinary Preparations. or compost
tons OF any nature Whatsoever which
paFport to have been prepared under any
private formula or occult secret or art. or
in the making of which the maker claims
any exclusive riglt or title, or which are
prepare under any letters patent, are as
fully subject to the stamp duty a those
in the fourth class
From and after October I 1868. none
of the articles named ia Schedule C, in
c'ni'ng periumery. cosmetics, and playing
card as we'll as articles in the abuve-
described clssSes, whether the, are of
foreisn or dome-tic manu- acture, can be
lawfully offered f,r sale without having
the requisite stamp affixed By the eth
section # tie act OF March 8 1863, an,
p'rson who shall dHer for sale an, of the
articles n med without The same b, inc
dolly 't'mped, whether he is tie manulac
tuner or II dealer. is subject TO all the
duties, liabilities. aud penalties imposed
by the act of JsIy |, 1862. for sale.
III persons, whether dealers or manu-.
lecturers, are required to affix aud duly
cancel the stamps at once unon all such
articles as are offered for sale by them
Un>tamped articles 10 the hands of DER
sons ether than the manufacturers, which
are merely stored in the original packages.
and not offered Tor sale. will No, be liable
to contiscaiion; but all goods which are
found exposed for sale upon their shelves
or counters, or " hich have been removed
from The original package, are subject to
forfeiture under the provisions Of section
100, unless The requisite stamps are affix.
ed and cancelled.
1t is not proposed by this Office to re- |
CURE that the penalties of the law shall
be enforced on account Of the sale of un.
stamped articles in the original package
prior to the lirst day of February, 1864.
where such sales are made TO dealers vbo
purchase to sell again; provided, tn It 10
all such cases the purchaser shall be fur.
nished by the seller with the requisite
amount of stamps, which must then he
affixed and cancelled as soon as the mack.
age is opened. The penalties of the law
will be strictly enforced for any sales Of
uns'amped articles, whether The same are
OF foreign or domestic manufacture, when
such sales arc made on or after the first
day of February, 1884. Il
Every person who offers any such arti.
efes tor eale, will be required by the As.
sess or of his distric, to take and subscr;b.
monthly. the oath No. "a, which, together
with the affilavis OF manufacturers of h
Proprietary articles. should be 6l4d in the /.
{ hi q al tho !