Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1863-10-31
OFFICE tF INTERNAL REvEXuE, !
Washington. Oclober 1863 {

OFFICE Of INTERNAL REvENuE,
Washington. October, 1863
Decision Stomp Dutics on Proprietary
Articles.
The stamp duties imposed in the frs,
paragraph Of Schedule T., in tbe act e
july |, 1862. having been deemed by many
persons TO apply only to proprietary medl
cines, i, becomes necessary to call the at.
teution Of manufacturers and dea'c. to the
true Interpretation Of said schedule.
In section 90, the subjects of the duty
imposed in said schedule are spoken of ns
proprietary nrtces;' in section lot, they
are described by the words drugs, medi.
cincs preparations. compositions, article,
or things; in the proviso to section 100,
they are described as medicines, prcpara
tions and compositions; in section 10
they are spoken of as articles or commodi.
ties lu the first paragraph under Sche.
duc c, the articles or commodities made
subject to stamp duty are distributed into
four classes. as follows:
ls,. Any preparation or composition
whatsoever, wherein the person making or
! preparing ,he same has. or claims 10 have,
any private formula or occult secret or arr
for the making or preparing the same.
Cad. 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.
3D. Any preparation or composilicll
whatsoever which is prepared, uttered,
vended. or exposed for sale under auy let.
ters patent.
Al Any eporation or composition
whatsoever which is held cut or recommend.
I'd 10 the pull'c by the makers, vendors, or
proprietors 'heI eof, as a plictary mcdi.
cine or as a remedy or specific for any dis.
ease, diseases, or affections Uhatcyer affect.
| ing the human or animal body.
The GeSccip lions contained in these four
clauses embrace four distinct classes of com
modilies, and the first three are by no
means 10 be treated as mere limitation
upon the fourth. The fourth class is limi
ted and qualified by the poviso 10 section
! 100. v hicb must lie construed as here ofore
explained in Decision No. ia. The mere
fact Of the publication OF formula in oNe
of the textbooks or journals specified in
that section will not exempt preparat ion,
compounded according 10 such formula
from stamp doty, when the fact Of sAeL
publication is ignored, and the claim TO a
private formula or oecult secret OF art i:
distinctly set forth upon the labels and
wrappers accompanying tbe preparation, a,
is usually the Gaze with such preparation
as G odtrey's Cordial, Bottoms British OIL
Turlius :ou's Basam Of Life, Lees B.liou,
Pills, g..
All articles Lelonging to either OF tLs
hrst three classes, such as Inks, blackings
cemenls, SAUCES 6Ivoring extracts, pclisLes
culinary preparations, or compositions Of
auY nature whatsoever which purport 10
have been prepared under any private for
mula or occult secret or art, or in the max
ing of which the maker claims any exclusive
right or title, or which are prepared under
any letters paleut, are as fully subject tc
the stamp duty as those 10 the fonrth class
From and after October |, 1868, none
the articles named in Schedule c, including
perfnmery. co'meticS. and playing cards. al
well as articles iu the aboye-describcd
classes, whether they ore Of foreign or do
nestle manufacture. eau be lawfully offered
for sale without having the requisite stamp
affixed. By The 9th section OF The
sct Of March 8. 1858, any person who
shall offer for sale any Of The articles named
without the same being duly stamped,
whether he is the manufacturer or dealer
ia SUI j~ct 10 oil the duties, liabilities, and
penalties imposed by the net Of July !,
1852. for o sale.
All persons. whether dealers or mauufac
turers. are required 10 ofix and duly cancel
the stamps at once upon all such articles o.
are offered for sale by them. Cnstamped
articles in the haudS Of persons other than
the manufacturers. which are merely stored
IN the original packages, aud mol offered for
sale, will not be liable TO con6scstion; but
all goods which are found exposed for sale
upon their shelves or counters, or which
have been removed from The original pack
sge are subject TO forfeiture under The pro
visions Of section l09 unless The requisite
stamps are affixed and cancelled.
Ii is not proposed by this Office 10 re.
quire that the penalties OF lbe law shall be
enforced on account Of the sale of unstsmp.
ed articles in the original package prior 10
the FIRST day Of February. 1854. where sncb
sales NE made 10 dealers who purchase TO
sell again; pSorided. that 10 all such cases
the purchaser shall be furnished by the
seller with the requisite amount Of sismps,
which mast then be al1ix xed aud cancelled A