Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1898-07-02

agent or employee shall transmit to any
person any dispatch or message without
an adhesive stamp, denoting the tax i'm
posed by this act, being affixed to n copy
thereof or having the same stamped there
upon, and in default thereof shall incur a
penalty of $40, provided that only one ,
stamp shall be required in each dispatch /
Or message, whether sent through one or
more companies; provided that the mes !
sages or dispatches of the officers and en-
pioyees Of any telegraph or telephone com |
pany concerning the affairs and service Of |
the company and like messages or dis !
patches Of the officials and employees Of |
railroad companies sent over the wires on |
their respective railroads shall be exempt |
from this requirement; provided further
that messages of officers and employees Of
the government on official business shall
be exempt from the taxes herein imposed
upon Geographic and telephone messages.
Sec. TO- That all the provisions of this
net relating to dies, stamps, adhesive
stamps and stamp taxes shall extend to
and include Except where manifestly in
applicable) all the articles or objects emu
merated in schedule b, subject to stamp
taxes, and apply to the provisions in rela-
ton thereto.
Proprietary Medicines
Sec. 20. That on and after the 1st day of
July, 1898, any person, firm, company or
corporation that shall make, prepare and
sell or remove for consumption or sale
drugs, medicines, preparations, compost
tions, articles or things, including per-
fumery and cosmetics, upon which tax
Is imposed by this act, as provided for in
schedule 3, withouS aflixing thereto an
adhesive stamp or label denOting the tax
before mentioned shall be deemed guilty
of misdemeanor and upon conviction
thereof shall pay fine of not more than
$500 or be imprisoned not more than six
months, or both, at the discretion of the
court, provided that no stamp tax shall
be imposed upon any uncompoundcd me
dicinal drug or chemical nor upon any
medicine sold to or for the use of any per-
son which may be mixed or compounded
for said person according to the written
recipe or prescription of any practicing
physician or surgeon or which may be pus
up or compounded for said person by a
druggist or pharmacist selling at retail
only.
Sec. 81. That any manufacturer or max
er of any of the articles for sale mentioned
in schedule b, after the same shall have
been SO made and the particulars herein
before required as to stamps have been
complied with, or any other person who
shall take Off, remove or detach or cause
or permit or suffer TO be taken of or. re-
moved or detached, any stamp, or who
shall use any stamp or any wrapper or
scovor to which any stamp is affixed, to cover
any other article or commodity than that
originally contained in such wrapper or
cover with such stamp when first used,
with the intent TO evade the stamp duties,
shall for every such article respectively,
in respect of which any such offense shall
be committed, be deemed guilty of a mis-
demeanor, and upon conviction thereof
shall pay fine of not more than $500 OK
be imprisoned not more than six months,
or both, and every such article or COM
modify as aforesaid shall also be forfeited.
Sec %. That any maker or manufac-
turer of any of the articles or commodities
mentioned in schedule b as aforesaid or
any other person who shall SELL send out,
remove or deliver any article or commod-
ity manufactured as aforesaid before the
tax thereon shall have been fully paid by
affixing thereon the proper stamp, as in
this act provided, or who shall hide or
conceal or cause to be hidden or concealed,
or who shall remove or convey away or
deposit or cause to be removed or convey
ed away from or deposited in any place
any such article or commodity TO evade
the tax chargeable thereon or any part
thereof shall be deemed guilty of a misde-
luC1DOI tllQ upon COnN1CtlOn lnCICOl hAlttll
pay a fine of not more than $500 or be i'm
prisoned not moro than six months, OF
both, at the discretion of the court, togeth-
er with the forfeiture OF any such article
or commodity, provided that articles upon
which stamp taxes are required by this act
may, when intended for expectation, b<
manufactured and sold or removed with
out having stamps affixed thereto, and
without being charged with tax as afore
said, and every manufacturer or maker OF
any article as aforesaid intended for ex
portation shall give such bonds and bs
subject 10 such rules and regulations tx
protect the revenue against fraud.
Section 90 provides that manufacturer
must furnish monthly schedules concern
ing their output and file them with TIT
collector.
Sec PA. That the stamp taxes prescribed
In this act on the articles provided for IL
schedule 3 shall attach to all such article
and things sold or removed for sale on an,
after the said LIST day of July, 1898. Ever.
person, except as otherwise provided in thi
act, who offers or exposes for sale any arti
Gle or thing provided for in said schedule b
whether the article so offered or exposed i
of foreign manufacture and imported or Q
domestic manufacture, shall be deeme
the manufacturer thereof and shall be sui
. JeCO 10 ali JnS taxes, lldDlnJleS anu pSnd
ties imposed by law for the sale of article
without the use of the proper stamp deno'
ing the tax paid thereon, and all such al
ticles of foreign manufacture shall, in &C
dition to the import duty imposed on tn
same, be subject to the stamp tax pre-
scribed in this act; provided further ths
, internal revenue stamps required by exis
ing law on imported merchandise shall
affixed thereto and cancelled at the expens
of the owner or importer before the will
. drawal of such merchandise for consumI
ton
I Section % provides for the preparatio
/. of the stamps, etc.
Schedule A-Stamp Taxes.
r Bonds, debentures or certificates of II
4 debtedness issued after the lst day of Jul.
O 1898, by any association, company or CO
+ poration, on each 500 of face value
d fraction thereof, cents, and on each ORR
/. inal issue, whether on organization or T
a organization, of certificates of stock by al
: such association, company OF corporation
81 I,ro L.