Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1898-08-05

Tssteless Quininey { ssIzpruvedI1 81
liver ~ But this ahall not be con
strued to exclude tho words pure
chemically pure. etc. which have
for their object the definition OF the
grade OF the article, or the words
.grann,ated" "crystalized. press
ed "resublimed," etc.. intended to
indicate the manner OF manufacture,
and which indicate only well known
and established methods of manufac-
ture.
REHABILITATION.
i. All medicinal proprietary arti-
cles and preparations must be
stamped.
2. All medicinal patent articles and
preparations must be stamped.
8. All medicinal trademark articles
and preparations must be stamped.
4. All medicinal articles compound
ed by any formula, published OF I'M
published, which are put up in style
similar or maner similar to that of
any patent, trademark or proprietary
medicines in general, or which are
advertised on the package or other
wise as remedies or specifics for any
ailment or as having any special
claim to merit, or to any peculiar adj
vantage in mode of preparation, quail
ity, use or effect, must be stamped.
8. All medicinal articles OF compo-
sitions, whatsoever which, if prepared
by any formula, published or unpub-
lished, or he'd cut or recommended
to the public by the makers or ven
dors or proprietors thereof as pro-
prietary articles or preparations, or
as remedies or specifics for any dis
ease or affection whatever affecting
the human or animal body must be
stamped.
In regard to bulk packages, Com
missioner Scott says:
Articles subject to stamp tax under
schedule B are equally liable to stamp
tax when sold in what are termed
bulk packages as when sold in re-
tail packages, and the value of the
stamp or stamps to be affixed must
correspond with and be proportionate
TO the price of single retail pack
age.
This ruling especially applies to bay
rum and cologne waters, vaseline and pe-
trolatum, which are taxable under the
mead OF perfumery and cosmetics, and TO
bitters and other medicines when sold in
kegs, barrels, etc.
Dealers may retail directly TO the con-
sumner from such bulk packages as have
been properly stamped by the manufac-
turer or Importer, drawing from the same
In quantities to suit their customers
without any additional stamping, but the
stamps attached to such bulk packages
VIII only protect the original contents
If bulk packages are broken up by the
dealer, drawing off the contents into
smaller vessels to be put upon his shelves
or otherwise kept for future sales. the
identified with the stamped package IN
which they were originally put up by the
manufacturer or sold by the importer.
and such contents so put up become liable
to seizure if stamps are not affixed to
them.
The contents of bulk packages liable 10
tax under schedule B, which were in the
hands of retailers on July l. 1895 and
fbarpf0ra
when sold at retail from said packages
proportionately TO the retail price of the
whole package.
Samples of medicinal preparations AMI
perfumery and cosmetics taxable under
schedule B may be removed from the
place of manufacture for free distribution
without stamps or payment of tax. Every
sample so removed, however, must have
legibly printed thereon the following no.
tice:
This is free sample removed from the
factory for gratuitous distribution. Any
person selling or exposing for sale this
sample at any time will be liable to all
the pains and penalties of the law de-
nounced against persons selling or expos
ing for sale unstamped articles taxable
under schedul B, act of June 10, 1898"
Dealers in stamping articles on hand
July l. 1895 when sold at retail must adj
here to the retail price as fixed by the
manufacture and stamp the article ac-
cordingly and not according to some "cut
price
Articles liable to tax in the hands of
wholesale dealers who are not the manu-
facturers thereof on July \, 1898, may be
sold by such wholesale dealers to other
wholesale dealers or to retail dealers
without stamping the same, the obligation
to stamp being limited to sales at retain
The manufacturer or importer must fix
the retail price or value of the taxable
articles manufa ctured or imported by him,
and affix the corresponding adhesive
stamps to the same before removal from
the place Of manufacture. If the manu-
facturer fixes the retail price in good
faith according to this rule. he need APP
prehend no complaint if at different times
and in different places the article. is re-
tailed for a greater or less sum than de-
noted by the stamps affixed thereto.
Collectors and revenue agents will make
o.