The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1873-10-30
IMPoRrANT IMPORTATION.
Internal Revenue Commlssioner's
RulIngs...Goods Heretofore Con-
sidered Free Must be Taxed. .'sEs'


sldered Free Must be Taxed. .'3zs
From the Pittsburgh GAzette.) -
According to the recent decision Of tn
Internal Revenue Department, the follow
ing goods, which have heretofore beer
considered free from stamp tax, will nov
require to be stamped: Bateman's Drops
Citrate Magnesis, Dolby's Carminative
Godfrey's Cordial, Golden Tinctufe
Haarlem on, Opedeldoc, Seidlitz Pow
derS, and In fact oil articles with any
medicinal properties, when put up in 9
style or manner similar TO that OF paten
or proprietary medicines, II. will be notet
that the article in question need not nee
essarily be either patent or proprietary
but If nut up in a style similar TO Ma
usually adopted for proprietary articles, Il
must b stamped. Af.f :.
The department rules that when medi-
cines are put up for sale In retail packa
ees, with a label affixed, or with circu
lar or wrapper enumerating, the diseases
10 which It may be used, or the directions
for using, or statement as to what COD
stitutes q proper dose, then such medi-
cines are put up in style similar to thai
Of patent medicine.
II druggist sells five cents worth Of
EPSON salts, and neatly labels the pack
age "Epsom 6alts-one dose, with a"print'
ed label, 1t must be stamped. II, how
ever, the label simply teads EPSON
Sal,s,n no stamp is required, or II the label
Is sorihen, and not printed, 1t matters moi
what directions are placed upon i, the
package is free from stamp tax, Castor
on, Laudanum, Hive Syrup, Paregoric,
or any other medicinal preparation. il
sold in bottles with directions thereon
containing any printed directions, will re.
quire 10 be stamped; Q druggist may, how.
ever, sell the same quantity OF castor oil
or other medicine In o teaotp or tin can,
and put on whatevsr label he may desire
without stamping 1.-THE package Is then
not in style similar to that oi q. patent
medicine. ~" 10 4
Articles not medicinal such as sewing
machine oil, do not require TO be stamped
unless there Is some special proprietary
claim on the label. ,r
The ruling In reference 10 God Liver
Oil Is somewhat particular; there may be
a proprietary claim on the labels, as for
instance "Mavin's God Liver Oil" and yet
il the word medical Is omitted and'nO dose
mentioned, II is free from stamp tax, the
Commissioner OIL Internal Revenue claim.
Ing that inssmuch as cod. liver oil Is used
10 the arts, as well as for medicine, 1t is
not for him TO decide whether such oil
was bottled for medical use or for the
tanner. II on the other hand, the oil Is
bottled and labeled Medicinal Cod Liver
OIL, or II the dose appears on the label, or
any directions for administering II, then
1t must be stamped, whether claimed as
proprietary or not.
II will be observed further that this
ruling does not apply 10 ofticinal articles,
when not put up in retail packages, or
sold TO the consumer; for instance the Of
flcinal pharmaceutical preparations, when
put up in packages for the trade, or ior
physicians use, may be labeled with the
dose, and directions for administering the
same, without being subject to stamp tax;
but should such parcel be sold to the con.
sumcr direct. then that particular package
must bc stamped; this ruling applies 10
sugar coated pills as sold in the trade, put
up in bottles containing i00 or 500 eech,
to fluid extracts and dmany ol the socalled
elixits. '
Tooth soap andal soaps with any claim
to medicinal or healing properties require
10 be stamped. -
Perlumery, cosmetics, toilet prepara.
tions, powders, SC, whether imported or
domestic, require stamps regardless ofthe
manner or form In which they may be
sold Should customer present at the
retail counter a cut glass toilet bottle cost
ing five dollars. aud request ten cents
worth Of Bay Rum the bottle must be
stamped to the full value ol the bottle and
contents; In other words he must pay ten
cents for the Bay Rum and twenty.one
cents for the stamps; he may however
bring o broken pitcher of no ealus, get the
same quantity Of bay rum for ten cents,
and by emptyiug It into the toilet bottle
himself, save over two hundred per cent
in the cost Of the article. ga /