Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1898-06-18


person any dispatch or message without
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
mora 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 seryica of
the company and like messages or dis.
patches of the officials and emplbveee 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. 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
lneaatcd in schedule Il. subject to stamp
taxes, and apply to the provisions in rcla-
ton thereto
Proprietary Medicines.
Sec. 90. That on and after the LIST day of
'jYly, 1888, any person, firm company or
corporation that shall mako, prepare and
sell or remove for consumption or sale
drugs, medicines, preparations, compost
tons, articles or things, including per-
fumHy ana cosmetics, upon which a tax
Is imposed b. this act, as provided for in
schedule b, without affixing thereto an
adhesive stamp or label denoting the tax
before mentiened shall be deemed guilty
of a misdcmcanor and upon conviction
thereof shall pay Il fine of not more than
5000 or be imprisoned not more than six
months, or both, at the discretion of tho
court, provided that no stamp tax shall
he imposed upon any uncompounded me-
dicinal drug or chemical nor upon any
medicine sold to or for the use of any pep
son which may be mixed or compounded
10, said person according to the written
recipe or prescription of any practiciny
physician or stlRgcon or which may be put
up or compounded for said person by II
druggist or pharmacist selling at retail
only.
sec. 2l. That any manufacturer or max
or 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 US to stamps have been
complied with, or any other person who
shall take off, remove or ,letach 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
To " if.b l. a
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 offcnse shall
be committed, he deemed guilty OF a mis-
demanor, and upon conviction thereof
Shall pay fine Of not more than $500 or
be imprisoned not more than six months
or both. and every such article or COM
modify rs Aforesaid shall ;tlse be forfeited.
Sec. %. That any maker or manufac-
turer OF any OF the articles or commodities
mentioned i'll schedule Is az aforesaid or
any other person who shall sell, send OFT,
remove or deliver any article ~ coanmot,-
ny manufactured as afoDaead befare the
tax thereon shall have boon fully raid by
a1hIing thereon the propsR, seeMp, A. in
this ac4 provided, or who shall hide OF
conceal or cause TO he hidden or concealed,
or who shall remove or convey away or
deposit. or cause TO he removed or convey
cd away from or deposited in any place
any such articSs or commodity to e>ede
the tax char0eable thereon or any parp
thereof shall be deemed guilty OF a mis,le-
nd IL
pay a fine of not more than $500 or be i'm
prisNled nSt more than stx months or
both, at the discretion Of the court. togeth-
or With the forfeiture OF nny such article
or commodity, provided that articles upon
which stamp taxes are required by this act
may, when intended for expectation, he
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 inteno,ed for OK
portation shall give such bonds and be
subject to such rules and regulations to
protect the revenue against fraud.
Section 90 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 i shall attach TO all such articles
and things sold or removes, for sale on and
after the said lst day Of July, 1893. Eyos'y
person, except AZ 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 50 offered er exposed il
of foreign Manufacture and imported or of
domestic manufacture, shall be deemed
the manufacturer thereof and shall be SUBJ
ject 10 all the taxes, liabilities and penal
ties imposed by law for the sale of articles
without the use of the proper stamp dcnot
ing the tax paid thereon, and all such ar
ticles of foreign manufacture SHALL in adj
dition to the import duty imposed on tie
same, be subject to the stamp tax pre-
scribed in this act; provided further that
internal revenue stamps required byexist-
ing law on imported merchandise shall be
affixed thereto and cancelled az the expense
of the owner or importer before the with
drawal Of such merchandise for consump-
ton.
Section 25 provides for the preparation
OF the stamps, etc.
Schedule A-Stamp Faxes.
Bonds, dehe1ltures or certificates of in
debtedness issued after the lst day eff July,
1898, by any association, company or cor
por;aion, on each 500 of face value or
fraction thereof, 5 cents. and on each orig
inal issue. whether on organization or re-
organization, of certificates of stock by any
/ such association, company or corporation,