Evansville daily journal. (Evansville, Ind.) 1863-1866, 1863-10-26
GLE = ally daptreat.
MONDAY -. -. Is
Proprietary Stamp DecisiOn.--Im-
pOrtant to all Dealers as we'll as
Manufacturers.
OCTOBER rs


once with the requirements of the law.
The stamp duty referred to is as fol-
lows:
Where the retail price is 25 cents
or less, cent.
Where the retail price exceeds 25 cts.
and not over so cents, &c.
Where the retail price exceeds so,
and not over IS cents, Sc.
Where the retail price exceeds 75c.,
and not over 81, 4c
Where the retail price exceeds 81, the
amount of stamp is 2 cents for each SOC
or fractional part thereof
VIZ. E. FRENCH, Collector
DECISION NO. I26.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
Washington, Oct '63
The stamp duties imposed in the first
paragraph of Schedule @, in the act of
July l, 1862, having been deemed by
many persons to apply only to proprie-
tary medicines, it becomes necessary to
call the attention of manufacturers and
dealers to the true Interpretation of said
schedule
In section 90, the subjects of the duty
imposed in said schedule are spoken of
as proprietary articles;p3 in section
I07 they are described by the words
drugs, medicines, preparations, compo-
sitions. articles, or things" in the pro-
yiso to section 100 they are described as
q medicines, preparations, and compost
tions;;" in section ITO they spoken of as
articles or commodities" In the first
paragraph under Schedule C the articles
or commodities made subject to stamp
. duty are distributed into four classes, as
follows:
1st. Any preparation or composition
whatsoever wherein the person making
or preparing the same has, OF claims to
have, any private formula or occult
secret or art for making or preparing the
same.
I'd 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 is held out or recon
mended to the public by the makers,
vendors, or proprietors thereof, as a pro-
prietary medicine, or as a remedy OF
specific for any disease, diseases, or at
feetions whatever affecting the human OF
animal body.
The descriptions contained in these
four clauses of commodities, and the
first three are by no means to be treated
as a mere limitation upon the fourth
The fourth class is limited and qualified
by the proyisio in section 107, which
must be construed as heretofore explain
ed in Decision No. IA The mere fac
of the publication of formula, in ont
OF the textbooks or journals specified il
that section will not exempt a prepara
ton, compounded according to such for
mula, from stamp duty, when the fact @
publication is ignored, and the claim t
private formula or occult secret or al
is distinctly set forth upon the labels an
wrappers accompanying the preparation
as is usually the case in such prepare
tons as Godfreys Cordial, Betton'
British Oil, Turlington's Balsam of Lift
Lees Bilious Pills, &c.
All these articles belonging to eithe
of the first three classes, such as ink
blackings, cements, sauces, favoring g.
tracts, polishes, culinary preparation
or compositions of any nature whatsoe,
er which purport to have been prepare
uuder any private formula or occult s.
cret or art, or in the making of whic
the maker Gains any exclusive right
title, or which are prepared under ar
letters patent, are as fully subject to tt
stamp duty as those in the fourth elias
From and after October l, 1863, mol
of the articles named in Schedule C, i
Guiding perfumery, cosmetics, and pla
ing cards, as well as articles in the abov
described classes, whether they are
foreign or domestic manufacture, C;
be lawfully offered for sale without ha
ing the requisite stamp affixed. By t
9th section of the act of March 8, I86
any person who shall offer for sale any
the articles named without the same |
ing duly stamped, whether he is the ms
ufacturer or dealer, is subject to
posed By the act of July /, 1862, FOL
sale.
All persons, whether dealers or mar
facturers, are required to afix and du
CANCEL the stamps at once upon all su
articles as are offered for sale by the
Unstamped articles in the hands of D
sons other than the manufacturers, viii
are merely stored in the original pacl
ges, and not offered for sale, will not
liable to confscation; but all goo
which are found exposed for sale up
their shelves or counters, or which hs
been removed from the original packa
are subject to forfeiture under the p
visions Of section 100, unless the req
site stamps are affixed and cancelled
1t is not proposed by this Office to
quire that the penalties of the law sh
be enforced on account of the sale of
stamped articles in the original packa
prior to the first day of February, Is
where such sales are made to deal
who purchase to sell again; proud
that in all such cases the purcha
shall be furnished by the seller with
requisite amount of stamps, which M
then be affixed and cancelled as soon
the package IS opened. The penalt
of the law will be strictly enforced
any sales of unstamped articles, whet
the same are of foreign or dome.
manufacture, when such sales are m:
on or after the first day of Februa
1864.
Every person who offers any such
tleles for sale, will be required by
Assessor of his district to take and S
scribe, monthly, the oath No. "a, viii
together the afidavits of manufactur
of proprietary articles, should be (
in the Office of the collector, instea,
of being transmitted to this office
heretofore
If the manufacturer of proprietary
ticles, or the. wholesale dealer in
same, acting in good faith, and u
such information as he can obtain, a
es a stamp answering to the retail p
in the market where he deals. or in