Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-08-11
on the label or wrapper.

on the label OF wrapper.
Under tal any medicinal article
will hs held to he advertised On the
package or otherwise as remedies or
specifics for any ailment" il there is
any statement whatever upon any
part Of the article OF any ''disease or
affection of the human or animal hody"
for which the contents should or might
be used. This shall not he construed,
however, as prohibiting the printing of
the formula and the dose on the label,
or words Indicating the Therapeutic
action Of the medicine IN purely tochni.
cal language not in common use.
Under 2 (b) and tc) any medicinal
article will be held to he Advertised on
tie package or otherwise as having any
special claim TO merit. or to any pecu-
liar advantage iD the mode of prepHra-
ton, quality, use or effect, when any
description of it either 90 the package
or otherwise includes any statement to
the effect that it has a special or pecu-
liar merit or value over other like
articles or other articles Of the same
class. Or when it has any word, phrase,
or sentence, either in the title. or
formula, or otherwise. which indicates
its superior merit over articles Of it's
class.
For example, "TasteleHs Quinine. :"
Improved Cod Liver OIL" but this
shall not he construed to exclude the
use of the words "pure," "ohemicsiiy
pure" &C., which have for their object
the definition Of the grade of the
article. or the words formulated, y
"crystallized," "pressed,u "resuh.
lined" &C., intended to indicate the
manner of manufacture, and which in
| dictate only weIl-known and established
methods Of manufacture.
When articles liable TO tax are sold
in bulk packages they are equally
liable. The ruling applies especially ia
bay rum and cologne waters, pasaline
and pstrolstum. which are taxable
under the head OF perfumery aud cos
| metics, and to bittefs and other medi
cines when sod in kegs, barrels, &C.,
dealers may retail directly to the con
sumner from such bulk packages 81
have been properly stamped by the
manufacturer or importer, drawing
from tho same in quantities to sui
their customers without any additions
stamping, but the stamps attached tt
such bulk packages will only protect
the original contents. II bulk paokagel
are broken up by the dealer drawing
off the contents into smaller vessels t.
be put upon his shelves, or otherwise
kept for future salas. the contents ST
drawn off thereby cease to be identified
with tie stamped package in which
they were originally put up by tn
manufacturer or sold by the importer
and such contents 80 put up becom
liable to seizure II stamps are no
affixed to them.
Articles liable to tax in the hands o
a retail dealer, who Is not the manu-
facturer thereof, on July LIST, 1898, mus
be stamped by such retail dealer whe
he soils them at retail. Manufacturer
must stamp such articles before re
moval. Articles must be stamped &C
cordiug to the retail price as fixed b
the manufactured, and mot according I
some "cut price. .
Collectors and rsvenue agents wi
make examinations Of the retail dru
stores, pharmacies and other places j
their districts, to ASCERTAIN II th
medicinal articleH and other article
mentioned 10 schedule B contained j
!. stock and offered for sale are stampe
according to law. In cases whore th
officer ia not abls to deter mine liabilit
to tax, or where there is reasonab
, doubt, samples are to be sent to tt
office OF the internal revenue depar
ment, at Washington, for decision.