New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1863-10-09

capable Of such reasonable extension in law as is sui
cen for the intelligent performance Of the act where
proper diligence Ii used.
STAMP DUTIES ON PROPRIETARY ARTICLES
The Commissioner Of Internal Revenue has
made the following important decision concerning
stamp duties proprietary articles:
The stamp duties imposed in the first paragraph OF
Schedule in the Act Of July lst 1862 having been
deemed by many persons to apply only to proprietary
medicines il becomes necessary to call the attention OF
manufacturers and dealers to the true Interpretation OF
said schedule In the first paragraph under Schedule
e. the articles commodities made subject TO stamp
duty distributed into four classes. rs follows;
First Any preparation or composition whatsoever
wherein the person making preparing the SAME has
or claims have any pryat formula occult secret
OF art for the making or preparing the same
Second Any preparation or composition whatsoever
wherein the person making preparing the same has
or claims 70 have any exclusive right title ~ the
making or preparing the same ,...o,,..
which is prepared uttered NeDded OF exosea 'or sac
under any letters patent
Foprh Any preparation or composition whatsoever
which Is held out or recommended to the puDhc ny thc
makers vendors or Iropfetors thereon us propieuy
medicine or as a remedy or specific for any disease
dscascs or affections whatever affecting the human
or animal body.
Of commodities aud the first three are by no means 70
be treated A. mere limitation upon the iourth Inc
fourth clas h limited and qualified by the proVso ~
section hundred and seven, which nusi Dc cobsIW"
A. e.pain.d In decision number hundred and four
teen. The fact of the publication OF formula IN
OF the text books journals specified IN that section
III not exempt preparation compounded according 20
such formula from stamp duty when the fact of such
publication ignored and the claim 10 private formula
or occult secret art II distinctly Get forth upon the
Labels and Wrappers accompany ing the pr, pdfnion as "
usually the ease with such preparations AZ uodHey :
\ Cordial Bltegs British W. burlington: baissm o.
\ Life. Lees Bilious Pills. cite. All articles
belonging 20 either OF the hrst three classes such AZ
inks. tlaokings ocmerls, sauces rasofing extracts
poshc. culinary preparations or compositions Of any
Whatsoever which pupor to have been prepared
under any private formula occult secret or art or IN
the makn, & which the maker clsims any exclusive
night title which are prepared under any letters
patent fully subject To The stamp dniy 40 those ~
The fourth class Prom and after Oct l. ls,3. none of
TIE articles named IN Schedule e. including Perumery.
cosmetics and playing cards. wei a. articles IN the
above described classes whether Of foreign OF domestic
Manufacture b, Law fully offered for sale without
having the requisite stamp affixed Any person so doine
IL subject TO all the duties liabilities and penalties
mpssd ;, The at s OF 1Ty D fc 'C o,ss, than
the manufacturers which merely stored IN the
orr na pachages and not offered for sale will not be
liable TO conhscaiion but all goods which are iouha
exposed for sale upon their shelves or counters, or
which have been removed from the original package
ar uhec, 20 forfeiture under the provisions Of Section
e.ld lis not proposed by this Office TO require that
the penalties Il the law shall be enforced on account OF
the sale OF uns,amped articles IN the original pachsge
uriar 10 the lsi dAy Of February. l-'| where snch
sales are made 10 dealers who purchase 20 sell
again Provided That IN all such cases the pur.
chaser shall be furnished by ihe seller WIN ne
requisite amount Of stamps, which must theh ps
alfred and Cancelled soon as the package
!. opened 1he penalties Of thu law VIII be strictly
enforced for aay saes OF un'ampcd arsi; ahr,nS,
snch .e, ,re sde on or nfter the fret day OF Feb
ruary i-t WY person who oii'r' any such articles
f,r .ale viii ~ required by the Assessor 81 his district
20 tst- .-s D--Fibe monthly the oath No ~. which
o,rtnsY with the arae, - q. manufacturers OF pro
prie.ary sticl.. should be died In The office Of the
Collector Instead u being transmitted 10 this ONCE M
heretofore II the manufacturer Of proprietary articles
~ the Wholesale dealer IN the sane acting IN good
faith sri upon such information I. be can obtain
anlIr. stamp answering to the retail price IN The
, markst whore he deals. ~ In the vicinity
thereof he ~i b. errmpt from preceding, for !
sriich. nay be sod enhanced pricee But any such
articles are subsequently, sold al enhanced price
WIN BE- he d e Of ,S' s.eSsS srcs.
are gold In bulk by the gallon or barrel they VIII be
subject excise tai manufacture either speclned
or al yaiorrm the may b.. IN lieu OF the stamp
de,, hut they are subsequently offered for sale In a
p, bottle or other similar inclosurc the STAMPS VIII
require 10 be AFT red for instance Ink which claimed
a. propric,afy SIN be subject when sold In bulk to
three per cen, tar as manufacture no, otherwise
provided or Glue which 10 claimed rs proprietary
but sold bulb In the liquid state win ., subject TO the
specific tar 81 3 cents per gallon Ac. When any'man'
ufe,ureY of proprietary articles who Las paid To this
ofoc Of money IN lieu Of the stamp duties upon
article, Manufactured and sold since sept so! with
OUT having the requisite stamps affixed. shall furnish
satisfactory proof to this once that he has actually
aNlcd stamps to any Of the identical articles upon
which the duty Ia, esen thus paa ID' s,ps o,o 0
sded they thu. AFFIXED On OF before the LEI day oil
January. i5ot
TKEATY-MAKIyG WITH THE INDIANS.
EI.Gov Ramsay, sent as special agent to
mako treaty with the Red Lake and Peinbina indians
write, 10 the Indian bureau from Northern Minnesota
that be met about rOo Of the former and 200 Of the latter
tribes including habreeds and hoped TO be able to
conclude treaty upon favorable terms with them al