Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1873-10-14
IMPORTANT DECISION BY THE COMMISSIONER
OF INTERNAL REVENUE.

''The law gives only conditional exemp-
ton to any medicine, or class of medicines.
The class of medicines exempted and the
conditions of such exemption, are to be found
in the 18th section of the act of July 18th,
1866. Having carefully described what class
es of medicines, and under what conditions
said medicines, are exempt, it is declared
peremptorily that" nothing in this section
(viz. in section Is of the act of July l3, 1866,
and this is the only section in the law that
authorizes any exemption) shall be construed
to exempt from stamp tax any medicinal arti-
rule, authority, or formula, published or I'M
published, which are put up in style or man
Der similar to that of patent or proprietary
medicines in general, or advertised in news
papers, or by public hand-bills for popular
sale and use, as having any special proprieta-
ry claim to merit, or to any peculiar advan-
tage in mode of preparation, quality, use, OF
effect, whether such claim be real or pretend
ed. 1t is held therefore that all medicines
and medicinal preparations put up in style
| or manner similar to that of patent or proprle-
tary medicines in general are liable to stamp
tax. The style or manner ofputting up need
not be exactly like the style adopted in put
ting up patent or proprietary articles. There
need be only a similarity of style, likeness
in the general points. What, then, IS the
general style or manner adopted by the max
ers and vendors of patent or proprietary med
icines2
LIST, Such medicines are almost always put
up in retail packages, packages which are
sold with their contents directly to the con-
sumner.
2nd, Each package is accompanied with a
label, a haEd-bill, or a wrapper containing an
enunciaton of the diseases or affections for
which the medicine is a specific or remedy
Containing also, directions as to when and
r how it is to be taken, what constitutes a prop
er dose, either for an adult or child, how
, frequently such doses are to be taken, etc
and generally such directions with regard tc
, the mode of administering the medicine as
ply sicians give when called to prescribe for a
patient. 1t is q style adapted to popular sale
and use, to enable the sick to supply them
: selves with the most popular remedies, and to
use the same without the aid or assistance,
or even of the advice, oftentimes of a physi-
; clan or medical practitioner. Medicines and
J medicinal preparations, whether "oficional
or ''non- 0ficional," by whatever rule or au-
thority or formula compounded, put up in
such style, in retail packages, and accom-
panied with label, a circular, or wrapper,
giving the disease, diseases or affections for
which such medicines have been and are to be
used, and specific directions as to the dose to
3 be taken, or how the medicine is to be used
are liable to stamp tax under schedule c.
Again, the same class of medicines become
. liable to the stamp tax, if the maker or com
: FOUNDER, or the person offering them for sale
v advertises them in newspapers or by public
= hand-bills as having any special proprietor.
u claim to merit. Such proprietary claim MAJ
o be implied by the use of the possessive cas-
q in describing the article, as for instance GAS
pill, or obs" tincture, or "C's" powders
etc., implying special merit because suci
}, pills, tinctures, powders, etc., were made Oh
4 compounded by A, B, or c, as the case may
be. Or, again, such medicines become liable
when the worker, compounder, or vender ad.
vertises them as above, as having any pecul-
lar advantage in mode of preparation, quality
use, or effect, whether such claim be real or
pretended. In fine, medicines and medicinal
preparations, to be exempt from the stamp
tax, must not be patent or proprietary. They
must not be put up in style or manner SINH
lar to that OF patent or proprietary medicines.
They must not be advertised as having any
special proprietary claim to merit, etc. They
must not be sold or offered for sale, or adver-
tised under any other name, form or guise,
than that demonstrated and laid down in the
, authorized published medical works or
journals"