The Topeka state journal., 1898-06-29

person any QlSp2Icn or message WlJnOuG
an adhesive stamp, denoting the tax i'm
posed by this act, being affixed to 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-
ployees 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 telegraphic and telephone messages.
Sec 10. That all the provisions of this
act 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. 90 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-
fuInery and cosmetics, upon which a tax
is imposed by this act, as provided for in
schedule B, without afffxing thereto an
adhesive stamp or label denoting the tax
before mentioned shall be deemed guilty
of a 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 uncompounded 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 prescription of any practicing
physician or surgeon or which may be put
up or compounded for said person by
druggist or pharmacist selling at retail
only.
Sec. 21. That any manufacturer or max
er of any of the articles for sale mentioned
in schedule 3, 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 off or re-
moved or detached. any stamp, or who
shall use any stamp or any wrapper or
cover to which any stamp is affixed, to cover
any other article or commodity than that
originally CO.. tained in such wrapper or
cover with sdch 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 a fine of not more than $500 or
be imprisoned not more than six months,
or both, and every such article or COM
modify as aforesaid shall also be forfeited.
Sec. 22 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 nisde-
meanOr and upon conviction thereof shall
pay a fine of not more than $500 or be i'm
prisoned not more than six months, or
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, be
manufactured and sold or removed with
out having stamps affixed thereto, and
without being charged with tax aSafore-
said, and every manufacturer or maker of
any article ae aforesaid intended for ex-
portation shall give such bonds and be
subject to such rules and regulations to
protect the revenue against fraud
Section % provides that manufacturers
must furnish monthly schedules concern
ing their output and file them with the
collector.
Sec. "a. That the stamp taxes prescribed
in this act on the articles provided for in
schedule B shall attach to all such articles
and things sold or removed for sale on and
after the said 1st day of July, 1888. Every
person, except as otherwise provided in this
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 is
of foreign manufacture and imported or OF
domestic manufacture, shall be deemed
the manufacturer thereof and shall be sub
ject to all the taxes, liabilities and penal
ties imposed by law for the sale of articles
without the use of the proper stamp denOt-
ing the tax paid thereon, and all such ar
ticles of foreign manufacture shall, in ad
dition to the import duty imposed on tho
same, be subject to the stamp tax pre-
scribed in this act; provided further that
internal revenue stamps required by exist
ing law ON imported merchandise shall be
affixed thereto and cancelled at the expense
of the owner or importer before the with
drawal of such merchandise for consump-
tion-
Section 25 provides for the preparation
of the stamps etc.
Schedule A-Stamp Taxes.
Bonds, debentures or certificates of in
debtedness Issued after the 1st day of July,
1
poration, on each 500 of face value or
fraction thereof, cents, and on each orig
inal issue, whether on organization or To-
organization, of certificates of stock by any
such association, company or corporation,
ON each 500 of face value or fraction
thereof cents, and on all sales or agree
ment to sell or memoranda of sales de-