, 1864-11-07

paper, required by law to be stamped, whic
has been heretofore signed or issued withou
being duly stamped, or with deficient STAMP
nor any copy thereof shall be recorded, or ad
nitted, or used as evidence in any court unit
legal stamp or stamps; denoting the amour
of duty, shall have been affixed thereto, an,
the date when the same is so used or affixed
with bis initials, shall have been placed thereof
by the person using or aflixing the same; an,
the person desiring to use or record any sucl
deed, instrument, document, writing, or pape
as evidence, bis agent or attorney, Is author
lied in the presence Of the court, register, o.
recorder, respectively, to allix the stamp OF
stamps thereon required: Prorided, That M
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 or stamps, to denote th'
duty imposed thereon, shall, for that cause, i
the stamp or stamps required shall be subse
quently affixed, be deemed invalid and Of nc
effect: Prorided, further, That any power o
attorney, conveyance, or document Of any
kind, made, or purporting to be made, in any
foreign country to be used in the United States,
shall pay the same duty as Is required by law
on similar instruments or documents when
made or issued in the United States; and the
party to whom the same is issued, or by whom
it is 10 be used, shall, before using the same,
aflix thereon the stamp or stamps indicating
the duty required.
Sec. 164. and be IL further enacted, That all
the provisions Of this act relating to dies,
stamps, adhesive stamps, and stamp duties
shall extend to and include Except where man.
ifestly impractcable) all the articles or objects
enumerated in schedule marked q, subject to
stamp duties, and apply to the provisions in re-
lation thereto.
Sec. 1G5. And be Il further enacted, That Il
any person, firm, company, or corporation shall
make, prepare, and sell, or remove for con-
sumption or sale, drugs, medicines, prepara.
tons, compositions, articles, or things, includ.
ing, perfumory, cosmetics, lucifer or friction
matches, cigar.lights, or wax tapers, photo.
graphs, ambrotypes, daguerrcotypes, or other
sun.pictures Of any description, and playing.
cards. upon which duty is imposed by law,
as enumerated and mentioned in schedule q,
without aiiixng thereto an adhesive stamp or
label denoting the duty before mentioned, he
or they shall incur penalty often dollars for
every omission to aflix such stamp: PrOcided,
That nothing in this act contained shall apply to
any uncompounded medical drug or chemical,
nor to any medicine compounded according to
the United States or other national pharmaco-
poein, nor Of which the full and proper formula
is published in either Of the dispensatorics.
formularies, or text books in common use
among physicians and apothecaries, including
homeopathic and eclectic, or in any pharma.
ceutcal journal now used by any incorporated
college Of pharmacy, and not sold or offered
for sale, or advertised under any other name,
form, or gusc, than that under which they
may be scverally denominatcd and laid down
in said pharmacope'as, dispensatories, text
books, or journals, as aforesaid, nor to medi-
cincs sold to, or for the use Of any person,
which may DO mixed and compounded spe ially
for said persons, according to the written receipt
or prescription Of any physician or surgeon.
Sec. 166. And be it further enacted, That
every manufacturer or maker Of any Of the ar
tices for sale mentioned in schedule q, alter
the same shall have been SO made, and the
particulars hereinbcfore required as to stamps
have been complied with, who shall take of,
remove, or detach, or cause, or permit, or suffer
to be taken of, or removed, or detached, any
stamp, or who shall use any stamp, or any
wrapper or cover 10 which any stamp is atiix.
ed, 10 cover any other article or commodity
than that originally contained in such wrapper
or cover, with such stamp when first used,
with the intent to Ovade the stamp duties, shall
for every such article. resucctiyciy. in respect
of which anv such offence Ahall be committed.
be subject 10 a pcnalty of titty dollars, to be
recovered together with the costs thereupon
accruing; and every such article or commodity
as aforesaid shall also be forfeited.
G., 1c- Ill, /, f,,,Lsr .noe,sJ Tint nm
.cd "c,o. ,ia n.ss"no oS MI not cvcrv maker
:. 1 ,'.n.'e. as., u,v pa' "r ~, .r,;cios or or
oor,r"S;.;as ,nar,;onoS IN schednie r. Ne Awe.
III III sS.m n",, ssnd 49, ran,,vn ~ AZ.
I:, w ",s", "a, ..'.., os,,. 'nsr,c, o,rrSd
az se.a..;I an 80. ~" dn,v ,I,-oor sbail h.vs
S,on s.I." III ~, "tS,;nS ,Loraor ,Lo n,on.r
s,sn,, @ -" r"sI p sIaoS =. isa. ar ,Sho shall hds
.. nnn,aa, a =. oons. 4, Lo b;idan or Concealed
w ~ | whc sh,I rs,noys % or ~ convey convey Sway' a. or de,
posit. or cause to be removed or conveyed
away from or d.posited in any place, any such
article or Commodity. TO eyade the duty charge
able thereon. or any mart thereof. shall be sub.
iect 10 n penalty Of one hundred dollars. to.
cether with the forfeiture of any such article
ar commodity.
Sec. IGs. And be IL further enacted. That
all medicines. preparatious. compositions, Der.
fumerv. cosmetics. lucifer or friction matches.
and ci1ar LIGHTS. or wax ,opers. cordials and
other l;nuors manufactured wholly or In mart
of domestic snirits. intended for cxportation.
as provided Ear Inv law. in order To be manu-.
faciured and sold or removed, without being
charged with duty. and without having stamp
affixed thereto shall. under such rules and
reoulat;ons as the Secretary Of tho Treasury
may prescribe. bo made and manufactured in
waTebouscs SIMILARLY constructed to those