The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-16

4
by one of the officers connected with the Internal
Revenue Bureau to bring the following facts to the
attention of our merchants, especially druggists,
grocers, and dealers in fancy goods.
from the Internal Revenue Record, October ls, 1851
IMPORTANT TO SToREKEEPERs-THE STAMP on
MANUFACTURED ARTICLtS.-Over SO0 storekeepers
in Brooklyn have been complained OF by two
special inspectors OF the Internal Revenue Depart
ment fer not having all manufactured goods ox-
pcsed for salo stamped as the law directs. The
inspectors have been ,out three weeks in over
hauling the stocks OF druggists, grocers, and
others, Ind they say that not mere than one-half
upon Them The fine for each offence is $50, one
halt Of lciich goes to the informer, and the other
half to the Government"
In letter dated September 49, 1867, in answer to
an inquiry, the Commissioner says: section 169
of the act OF June S0 1864 still in force declares
that any person who shall offer expose for sale
any of the articles named in Schedule c, or in any
amendments thereto, whether the articles so Offer
ed OF exposed are imported, or are CT foreign or
domestic manufacture, shall be deemed the manu-
fgcrer thereof, and subject to all the duties, la-
bilities and penalties imposed by law in regard to
the sale of domestic articles without use Of the
proper stamp denotipg the tax paid thereon
The law referred 10, in regard to articles in
Schedule is as follows
''For and upon every packet, box, bottle, pot,
phal or other enclosure, containing any pills,
powders, tinctures, troches ozenges. syrups, cor
dals, bitters anodynes tonics plasters, lima
nents; salves, ointments, pastes, drops, waters,
essences oils, spirits, or other medicinal prepara.
tions or compositions whatsoever, sold, offered for
sale, or removed for consumption and sale, by any
person or persons whatevcr, "nere such packets
box etc. with its contents, does not exceed, at re-
tail price or value, the sum OF twenty-five cents,
one cent" land one cent for every twenty-five
cents additionally.
n. B. Oficinal preparations and medicines mixed
or compounded specially for any person according
to the written prescription Of any physician or sur
geon, are exempt.
PERFUMERY AND COSMETICS.
'For and upon every packet, box, bottle, rot,
phial Of other enclosure, containing any essence.
extract toilet water, cosmetic, hair oil, pomade,
hair-dressing, hair dye, tooth wash, dentrlhce
cachous, or any similar articles the same rates rs
for medicines"
Soaps OF all kinds exempt from stamp tax.
s'No stamp tax is imposed upon any uncom-
pounded medicinal drug or chemical, nor upon any
medicine compounded according to the United
States or other national pharmacopGa, or OF when
the full and proper formula is published IN any OF
the dispeusatories now or hitherto in common uso
among physicians or apothecaries, or III any phar-
maceutical journal now issued by any Incorporated
college Of pharmacy, unless sold or offered for
sale or advertised under some other name, form
or gulse than that under Thich they are severally
denominated and laid down N such pharmacop@la,
dispensatories or journals.
''No stamp tax Is imposed upon medicines so q
to. or for the use of any person, which may be
mixed and compounded for said person accordi n g
TO the writtca prescription OF q physician or su =
yeon But al, medicinal articles, whether slmp
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 pro-
prictary medicines in general, or advertised IN
newspapers or by public hand bills 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
.sWnen proprietary medicines and preparations,
perfumerv and cosmetics are stamped according
10 their retail price or value in the Immediate W,
cnity Of the place of manufacture, no additional
stamps are necessary upon them, Whatever may
be the price at which they arc offered"
TO GRocERs.
Canned meals, fruits anu vegetables require
no stamps, but canned fish. sardines sauces.
syrups, prepared mustard, jams and ]eliies, are
liable, and should be appropriately stamped T. g.
one cent for every can, ETC., not exceeding Two
pounds, and one cent for every additional pouno
or fractional part thereof
| The Assessor for this District Ir. Hascall, has
the Regulations in regard to Stamp Duties foG
gratuitous distribution