The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-31

ANDREW JOHNSON, President LA FAYETTE
S. FOSTER, President of the Senate. LA
FAYETTE S. FOSTER was elected President
| OF the Senate pro tenap0re on the seventh
day of March, AMI SO acted until the end
of the Session. SCHUYLER CoLFAX, Speaker
of the House of Representatives.
| CHAP CLXXXIV.-CoNTINUED.
An Act to reduce Internal Taxation and to
amend an Act entitled can Act to provide In
| ternal Revenue to support the Government, to
! pay Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof
Sec. II. And be it further enacted, That apotll-
ecarlcs who manufacture, for their own dispen-
satlon and sales to consumers and to physicians,
| the medicines compounded according to the Uni
TED States or other national pllarmacopGias, or of
winch the 1uil and proper formula is published
| III any OF the dspensatOries now hitherto in
common use among physicians apOthecaries.
or In any pharmaceutical journal now issued by
any incorporated college of pharmacy shall not
| be regarded as manufacturers under this act. But
! apothecares and all other persons who manufac
ture for the dispensing and sales of Others who
make and advertise any article, medicinal or
otherwise, simple or compound with any special
proprietary claim to merit, or to special adyan-
tage in use or effect, whether such claim be based
| on the properties, qualities, price, or any other
er real or pretended of the articles SO made and
| advertised, whether such article be or be not
| made according to the authorities above cited in
this section, shall be regarded as manufacturers
under this act.
Sec. H. And be it further enacted, That no
stamp tax shall beimpOsed upon any uncompoun-
ded medicinal drug or chemical, nor upon any
medicine compounded according to the United
States or other national piarnlacop0eia, of
which the full and proper formula is published in
any OF the dispcnsatories now or hitherto in CON-
r1Nl.t
any pharmaceutical journal now issued by any
Incorporated college of pharmacy, when not sold
or offered fsr sale, advertised under amy other
| uame, form, or guise than that under which they
may be seVerally denomnatcd and laid down in
said pharmacopeias, dispcnsatories, or journals
as aforesaid; nor upon medicines sold or for
use OF any person, which may be mixed and COM
pounded tor said person according to the written
receipt or prescription of any physician sur
geon. But nothing i'll this section shall be con-
strued to exempt from stamp tax any medicinal
articles, whether simple or compounded by any
rule, authority, or formula, published or uupub-
tlshed, which are put up IN style or manner
similar to that of patent proprietary mcGicin
IN general, or advertised in newspapers or by pub
lie handbills for popular sale aud use, MS having
any special proprietary claim to merit, or to anv
peculiar advantage in mode OF preparation, quail
ity, use, or effect, whether such claim be READ
pretended.
Sec. H. And be ii further enacted, That in case
any good or commodities for or in respect where
of any tax is or shall be imposed, any matcr-
ais, utensils, vessels proper or intended to l,,
iuade use of for or in the making of such goods
or commodities shall he removed, or shall be de-
posted or concealed in any place, with intend ia
defraud the United States of such tax anr part
thereof, ali SUCH goods and commodities, aud all
such mat crialS utensils, and vessels, respectively
shall be forfeited; and i'll every such case, and in
every case where any goods or commodities shall
ne forfeited under this act, or any other act of
Congress relating to the internal revenue all ard
singular the casks, vessels, cases or other pack
ages whatsoever containing, or which shall have
y, and every vessel, boat, cart, carriage other
conveyance whatsoever, and all horses or other
animals, and all things used in the removal or for
the deposit or concealmcut thereof respectively,
shall be foreird and every person who shall re-
move, deposit, or conceal, or be concerned in re-
moving, depositing or concealing any goods or
commodities for or in respect whereof any tax j.
or shall be imposed with intent to dclraud the
Ccted States of such tax any part thereof shall
be liable to fine OIL penalty of not exceeding five
hundred dollars
Sec l5. And be it further enacted, That the
judge Of any circuit or district court OF the Uni
ted States, or any commissioner thereof, may is
sue search warrant authorizing any internal
revenue oihcer to search any premises, if such Of
fcer Shall make oath in writing that he has rc:-
son to believe, and does believe, that fraud up
on the revenue has been is being committed
upon Or by the Use of said premises.
Sec. 16. And be it further enacted That in case
any person shall SELL give, or purchase receive
any box, barrcl bag, orany vessel, package, wrap
per, cover or envelope of any kind, stamped,
branded or marked in my way so as to show that
the contents or intended contents thereof have
been duly inspected, or that the tax thereon has
been paid, that any provision of the internal
revenue laws has been complied with, whether
such stamping, branding, or marking may have |
been duly authorized act or may be false and
counterfeit, Or otherwise without authority of law
said box, barrel, bag, vessel, package, wrapper
cover, or envelope being empty, or containing
anything else than the contents which were there
in when said articles had been so lawfully stamp
ed branded, or marked by an officer of the rev.
enue, such person shall be liable to penalty of
not less than fifty nor more than five hundred
dollars. And any person who shall make manu-
facture, or produce any box, barrel, bag, vessel,
package, wrapper, cover, or envelope, stamped,
branded, or Marked as above described, or shall
stamp, brand, or mark the same, as hereinicfore .
rcctcd shall, upon conviction thereof, be liable
to penalty as before provided in this section And
any person who shall violate the foregoing proyi-
sions of this section, with intent to defraud the
revenue or to defraud any person, shall, upon !
conviction thereof, be liable to fine of not less
than one thousand nor more than five thousand
dollars, or Imprisonment for not less than six
months, nor more than five years, or both sucl,
fine and Imprisonment, at the discretion of the
court And all articles sold, given purchased
received, made, manufactured, produced bran
ded, stamped, or marked in violation of the pro- .
visions of this section and all their contents shall
be forfeited to the United States. &
Sec, II. And be it further enacted, That where I
any whisky oil, tobacco, or other articles Of q
nanutacture W or produce requiring brands stamps
shall be sold upon distraint, forfeiture, or other
process provided by law, the same not having
been branded, stamped. or marked required by
law, the officer selling the shall, upon sale
thereof, fix, or cause to be affixed the brands,
stamps, or marks so required, and deduct
the expense thereof from the proceeds of such
sale.
Sec. 1S. And be it further enacted, That man
ual labor schools and colleges shall not be requr
ed to pay manufacturers special tax while
the proceeds OF the labor of such institutions
applied exclusively to the support and mainten-
lnce of such institutions.
Sec. 10. And be it further enacted, That no suit
shall be maintained in any court for the recovery
Of any tax alleged to have been enormously or !
illegally assessed or collected, until appeal shall /
nave been duly made to the commissioner of in !
ernal revenue according to the provisions of law
n that regard, and the regulations OF the Secrcta-
y of the Treasury established in pursuance there j
)f, and decision of said commissioner shall be !
lad theaeon, unless such suit shall be brought /
within six months from the time this of said de- ;
,ision, within six months from the time this
lct takes effect: Provided, That if said decision |
hall be delayed more than six months from the
late of such appeal, then said suit may be brought
It any time within twelve months from the date
Vt such appeal.
Sec. 90 And be it further enacted, That section
fifteen of the act of March three, eighteen hun
red and siXty-five entitled g An act to amend an
ct entitled An act to provide internal revenue
o support the government, to pay interert on the |
,ublic debt, and for other purposes approve L
unc thirty, eighteen hundred and siXty-four, "
e amended by striking out all afer the enactir q
IL. r-l1