Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-15

and for other purposeB
80 STAMP DUTIES. -'
Sac. 1c3 And be 1t further enacted, That no
deed, instrument, document, writing OF paper, re.
0uired by law to be stamped, which has been here
tofore signed Issued without being duly stamped
or with deficient stamp nor any copy thereof, shall
be recorded admitted used as evidence in any
court until legal stamp or stamps, denoting the
amount Of duty, shAl have been affixed thereto, aud
the date when the same s used or affixed, with his
initials shall have been placed thereon by the per-
son using affixing the same; and the person de-
string to record any such deed, instrument,
document, writing or paper as evidence, his agent
or attorney, is authorized in the presence of the
court register, recorder, respectively to afx the
stamp or stamps thereon required: Provided, That
no instrument, document or paper made signed or
issued prior to the passage OF this act without being
duly stamped or having thereon an adhesive stamp
OF stamps, denote the duty imposed thereon, shall
for that cause, IL the stamp or stamps shall be SUBJ
seQuenty affixed, be deemed invalid and of no effect:
And provided further, That any power of attorney,
conveyance OIL document OF any kind, made or pur.
porting made In any foreign country to be used
in the United States, shall pay the same duty
required by law similar Instruments or d comments
when made or Issued in the United States; and the
party to whom the same is issued or by whom Il is
to be used shall before using the same, AK there
on the stamp or stamps indicating the duty re.
quired.
the provisions Of this act relating to dies stamps,
adhesive stamps, and stamp duties shall extend to
and include Except where manifestly impractable)
all the articles objects enumerated In schedule
marked G, subject to stamp Duties and apply to the
provisions in relation thereto.
Sec. 1875. And belt further enacted, That If any
person, nrm, company or corporation shall make,
prepare and sell, remove for consumption sale
drugs, medicines, preparRttons compositions. arti-
Giles or things, including perfumery, cosmetics Iuci
fer or friction Matches cigar lights, taPers
photographs, ambrotypes, daguerreOtypes or other
sun pictures Of any description, and playing cards.
upon which duty is imposed by law, enumerA-
ted and mentioned in Schedule G, without afixing
thereto an adhesive stamp, or label denoting the
duty before mentioned, he they shall incur pen
atty of ten dollars for every omission to Alx such
stamp; Provided, That nothing in this act contain
ed shall apply to any uneompounded medicinal drug
or chemical, nor to any medicine compounded ac-
cordng to the United States other national phar
macopoeia of which the full and proper formula
Is published in either of the dispenSatoTies formu
laries text books in common among ply aicans
and apothecares including homeopathic and eclectic
or in any pharmaceutical Journal now used by any
incorporated college Of pharmacy, and not sold OF
offered sale, advertised under any other name
form guise than that under which they may be
BeVerally denOminated and laid down in said phar-
mAcOpoeiRs, dispensatories, text books Journals
aforesaid, to medicines sold to for the
of any person, which may be mixed aud compound
ed specially for said persons according to the
ten recipe or prescription Of any physician
icon.
sec. l66. And be it further enacted, That every
manufacturer maker Of any of the articles for
sale mentioned in Schedule O. after the sh all
haze been SO mRde and the particulars hereinbefore
required as to stamps have been complied with, who
shall take of, remove or detach cause permit,
or suffer to be taken of or removed or detached anV
stamp who shall use any stamp or any wrapper or
cover to which any stamp is affixed, to cover any
other article commodity than that originally
whom first used, with the intent evade the stamp
duies shall for every such article respectively In
respect of which any such offence shall DO comm it.
ted be subject penalty OF fifty dollars to bS re-
covered together with the costs thereupon accruing
and every such article or commodity as Aforesaid
shall also be forfeited. H'.
Sec. 167. And be 1t further enacted, That on and
alter the passage Of this act tyery maker manu-
tacturer of any of the articles commodities
mentioned In schedule O. aforesaid, who shall aeI
send ont, remove or deliver any article conmo.
dity, manufactured, aforesaid, before the duty
shall beeu fully paid, by afxing there
on the proper stamp, as provided by law, who
shall hide, conceal cRuse to be hidden OF con-
ceaed, or who shall remove or convey away, or de.
post or cause to be removed or conveyed away from
or deposited in aBy place, any such article com.
modify, to evade the duty chargeaDle thereon, or
any part thereof shall be subject penalty of one
hundred dollars, together with the forfeiture Of any
such article commodity.
Sec los. And be it further enacted, That all edf.
ClnGs preparations, compositions perfumery, cos,
metcs, luciter friction matches and cigar iRhts
or WAX tApers, cordiAls and other liquors nRnufac-
tured wholly or IN part of domestic spirits intended
for expectation, provided for by law In order TO
be manufactured aud sold or removed WitL,out beS
ng charged with duty, and without having a stamp
afixod thereto, shall under such rules and reVnIs
tons the Secretary Of the Treasury may prescrbe
be mAde and manufactured in warehouses similarIv
constructed to thoBe known and designated in trea
sury regulations as bonded warehouses, class two:
Provided, That such manufacturer shall first give
satisfactory bonds to the collector of internal reve
for the faithful observance OF all the provisions
Of law and the rules and regulations as Aforesaid in
amount not less than half OF that required by the
regulations of the Secretary the Treasury from
persons allowed bonded warehouses. such goods
when manufactured in such warehouses NAV he re-
moved for expectation, under the direction of the
proper officer having charge thereof who shall be
designated by the Secretary Of the Treasury, with
out being charged with dntyI and without having
stamp affixed hereto. Any Manufacturer Of the ar.
ticies aforesaid, or of any Of them, having such
bonded warehouse, as AFORESAID, shall be at liberty
under such rules and equations the Secretary OF
the Treasury may prescribe, to convey therein any
materials to be used In such manufacture which are
allowed by the provisions of law TO be exported freq
lEOu Tax OF uuIy, well the nateFiaI1
implements, packages, vessels brands aud labels for
tue preparation putting up, and export Of the said
manufactured articles; and every article SO used
shall be exempt from the payment of Rtamn and aT.
ciSe duty by such manufacturer. Articles and ma
bonded warehouse in which the same may ha nm
der such regulations the Secretary OF he To-
sury may prescribe, into any bonded Warehonsa in
which ouch manufacture may be Conducted al 80
be used in such manufacture, and vhan % ~
shall be exempt from stamp and, excise duty: and
the receipt OF the ocer in charge, Aforesaid abaI
be received voucher for the manutscture OF Snch
articles. Any materials imported into the UnitS5
States may, under snch rules the Secretary of
Treasury may prescribe, aud under the direction 6f
the proper officer, be removed il original packages
from on shipboard or from the bonded warehouse 10
which such manufacture may be carried on, for the
puTPo OF being ufed in such manufacture without
payment OF duties thereon, and may there be used
IN such manufacture. No article go removed nor
any article manufactured in said bonded warehouse
1hal be taken therefrOm except for expectation un.
ger Ihs direction OF the proper officer having charge
thereof e. Aforesaid, whose certificate Describing
the articles by their marks or othervlse the onan
tity, the date Of importation and name of yesseI
with such additional particulars a. NAV from ti,1S
70 time be required shall be received by the coliec
tor Of customs in cancellation OF the bonds N
urn OF the amount Of foreign import dntiss All
aboF performed and services rendered under thee |
regulations shall be under the supervision OF An Of
ieer Of the customs, aod ct the expense the
l0turer. - ~
SEQ lo9. And be &c further enacted That anv
IerSon who shall offer for sale any of the articisS
laned 10 sehednle O. whether the articles 90 ofsr
d are imported or are Of foreign domestIc manu-
setuFe, shalIb be deemed the Manufacturer thereof,