Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1867-11-01
.QDblo Stateslnan,
stamp Dutx.


us that between five and six hundred es-
Establishments in Brooklyn, N. Y, had been
presented for violations of the Stamp Laws.
Since then druggists and retail dealers of
every grade are looking into their stocks
to see If they come under the penalties de-
nounced for violations, to-wit: $50 for
each offense. To aid them in their search
for light and truth, we republish the law.
SCHEDULE OF STAMP DUTIES UPON ARTICLES
IN SCHEDULE C, AND IN THE AMENDMENTS
THERETO.
Proprietary Medicines and Preparations.- -
For and upon every packet, box, bottle,
pot, phial, or other enclosure, containing q
any pills, powders, tinctures, troches, loz-
enges, syrups, cordials, bitters, anodynes,
tOnics, plasters, liniments, salves, oint-
ments, pastes. drops, waters, essences,
spirits, oils, or other medicinal prepara-
tions or compositions whatsoever, sold. of
Tered for sale, or removed for consumption
and sale, by any person or persons what
ever, where such packet, box, &C., with its
contents, does not exceed. at retail price or
value, the sum OF twenty-five cents, cent !;
exceeding twenty-five and not exceeding
fifty cents. cents; exceeding fifty and not
exceeding seventy-five cents, cents; ex-
ceeding seyenty-tive cents and not exceed :
ing one dollar, cents; exceeding one dol
lar, for every additional fifty cents, or
fractional part thereOfin excess OF one dol
lar, 2 cents. Officinal preparations, and
medicines mixed or compounded specially
for any person according to the written
recipe or prescription Of any physician or
surgeon, exempt.
=, Pertune1y and Cosn,etics.-For and upon
every packet, box, bottle, pot, phial, or
other enclosure, containing any essence,
extract, toilet water, cosmetic, hair OIL
pomade, hair dressing, hair restorative,
hair dye, tooth-wash, dentifrice, tooth
paste, aromatic, cachous, or any similar
articles, by whatsoever name the same
heretofore have been, now are, or NAV
hereafter be G He'd, known, or distinguish
led, used or applied, or to be used or ap-
piled as perfumes or applications to the
hair, mouth or skin, sold, offered for sale,
or removed for consumption and sale, the
same rates per package, &C., as for medi-
cines and preparations.
Friction Matehes.-For and upon every
parcel or package of 100 or less, l cent !;
more than 100 and not more than 200, 3
cents: tor every additional 100, or fraction
al part thereof, cent. ,:s7
Wd1 Tdpers, double the rates of friction
matches. ,e
Cigar Lights made in part of wood, wax,
glass, paper or other materials, in parcels
or packages containing 25 lights or less in
parcels or packages containing more than
25 and not more than so lights, cents; for
every additional 25 lights or fractional part
OF that number, cent additional.
Playing Cards.-For and upon every pack
not exceeding 52cards in number, irrespec-
tive of price or value. cents.
Canned Meats, &c.-For and upon every
can, bottle, or other single package con-
tanning fish, sauces, sirups prepared mus
tard, jams or jellies, contained therein and
packed or sealed, made, prepared and sold,
or offered for sale, or removed for con-
sumption in the United States, on and at
ter the first day of October, 1866, when
such can, bottle or other single packs ge
with its contents shall not exceed two
pounds in weight. cent; for every addi-
tional pound or fractional part thereof, l
cent. .--..-. ..
Cigar lights and playing cards in the
hands of manufacturers and dealers should
be stamped according to the rates fixed by
the law now in force. The fact that they
were manufactured prior to August 1,
1856, and are stamped in accordance with
the law in force at the time of manufac-
ture, does not relieve them from payment
OF the increased rates by affixing addition
al stamps.
No stamp tax is imposed upon any un-
compounded medicinal drug or chemical.
nor upon any medicine compounded ac-
cording to the United States or other ma
tional Pharmacop9a, or of which the full
and proper formula is published in any of
the dispensatories now or hitherto i'm COM
mon use among physicians or apothecaries,
or in any pharmaceutical journal now is
sued by any incorporated college or phar-
macy, unless sold or offered for sale or ad-
vert1sed under some other name, form or
guise than that under which they are sew
orally denominated and laid down in such
pharmacop9ias, dispensatories or Journals.
N stamp tax is imposed upon medicines
sold to or for the use of any person, which
may be mixed and compounded for said
person according to the written recipe or
prescription of physician or surgeon
But all medicinal articles, whether simple
or compounded by any rule, authority, or
formula, published or unpublished, which
are put up in style or manner similar to
that of patent or proprietary medicines in
general, or advertised in newspapers or by
public handbills, for popular sale and use.
as having any special proprietary claim to
merit, or to any peculiar advantage in mode
OF preparation, quality, use, or effect,
whether such claim be real or pretended,
are liable to the tax.
Stamps appropriated to denote the duty
charged upon articles in Schedule G, and
In the amendments thereto, cannot be used
Tor any other purpose; nor can stamps ap-
propriated to denote the duty upon iLstru-
ments be used in payment of the duties
upon articles enumerated in this Schedule.
When proprietary medicines and prepa-
rat1ons, perfumery, and cosmetics are
stamped according to their retail price or
value in the immediate vicinity of the
place OF manufacture, no additional stamps
are necessary upon them, whatever may be
the price at which they are offered.
ANY person who offers or exposes for
sale any of the articles named in Schedule
Z, or in any of the amendments thereto,
whether they are imported or of foreign or
domestic manufacture, is to be deemed the
manufacturer thereof, and subject to all
the duties, liabilities, and penalties imposed
by law in regard to the sale of domestic
articles without the use of the proper
stamp or stamps for denoting the tax paid
thereon. The stamp tax upon such articles
imported or of foreign manufacture is i'm
addition to the import duties, but when
such imported articles, except playing
cards, luciier or friction matches, cigar
lights, and wax tapers, are sold in the orig
inal or unbroken packages in which the
bottles or enclosures were packed by the
manufacturer, no penalty is incurred for
want OF the proper stamp. When the
packages are opened stamps should be af-
fixed.
REGULATIONS FOR THE PURCHASE OF STAMPS.
:, Revenue stamps may be ordered from
the office of the Commissioner of Internal
Revenue in amounts of not less than fifty
dollars. Purchasers desiring smaller
amounts should make application to a col
lecter OF internal revenue, or deputy COL
lector. assessor, assistant treasurer of the
United States, postmaster, or other dealer
in stamps. Payments to this office should
be made in the form of a duplicate certiti-
cate of United States assistant treasurer
or designated depositary of deposit made
on account of stamps. Revenue stamps
may likewise be obtained of any national
bank which is designated depositary at
the rates of commission at which they are
furnished from this office. They will al,o
be deposited with the assistant treasurers
and designated depositaries other than ma