Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-08-11

liability OF medicinal preparations to
the war tax. The decision is Rs fol-
lows:
For and upon every packet, box, bot
tie. pot or phial, or other Enclosure,
containing any pills, powders, tine
lures, troches or lozenges, sirups, cor
dialH, bitters, anodynes, tonics. plaa-
tiers, liniments, salves, onments,
pastes, drops, waters Except natural
spring waters and carbonated natural
spring watersi, essences, spirits, oils
snd all medicinal preparations or com-
positions whatsoever, made and sold, |
or removed for sale. by any person or
persons whatever. wherein the persun
making or preparing the same has or
claims to have any privats formula, |
secret or occult art for the making or
preparing the same. or has or claims to |
have any exclusive right or title to the |
making or preparing tbs same, or
which are prepared, uttered, yended Or
exposed for sale under any letters |
uatent or trade mark, or which. II
prepared by any formula, published or
unpublished, are held out or recon-
msnded to the public by the makers,
vendors or rroprietnrs thereof as pro-
prietary medicines, or medicinal pro
prietary articles or preparations, or as
remedies or specifics for any disease,
diseases or affection whatever affecting
the human or animal body, as follows:
Where such packet, box, bottle, pot,
nhial or other Enclosure. with it's con-
tents, shall not exceed, mt the retail
price or value, the sum of five cents,
one-eigth of one cent; where tho retail
prizes is between 5 and 10 cents. two
eighths Of a cent; where the retail
price is between 10 and Is cents, three.
eighths of cent; whsre the retail
price is between Is and 25 cunts, FIVE
eighths Of cent, and for each addi-
| tionsl % cents Of retail price or value
| or fractional part thereof in exceHs OF
20 cents. 6ve-eigths OF cent
Any person, firm, COMPANY or cor.
poration that shall make, prepars and
cell, or remove for consumption or sale,
| positions, articles, or things including
perfumery and cosmetics, upon which
a tax ia Imposed by the act, without
affixing thereto an adhesive stamp or
label denoting ths tax shall be deemed
guilty Of a misdemeanor and upon con-
viction 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 shall be imposed upon any
unoompounded medicinal drug or
chemical, nor upon. any medicine sold
to or for the use of any person which
may be mixed or compounded for said
person according 20 the written recipe
or prescription OF any practicing
physician OF surgeon, or which may be
nut up or compounded for said person
by a druggist or pharmacist selling at
retail ouly. The stamp taxes shall apply
to all medicinal articles compounded by
any formula, published or unpublished.
which are put up In style or manner
similar to that Of ratent, trads mark
or proprietary medicine in general, or
which are advertised on the package or
otherwise as remedies or spscifics for
any ailmeut, or as having any special
claim to merit, or to any peculiar ad
vantage in nude of preparation, quality,
, uso or effect.
The fret ABSOLUTE prerequisite to the
imposition of this tax 10 that the arti.
Giles should be medicinal 10 character.
1t is to be observed, however, that
while some articles and Substances are
, used exclusively, or nearly 30, 10
/ matsria medica, other articles and cub
stRncea which are not so exclusively
!, used may become medicinal articles,
!, subject to tax by being held out and
i specially advertised as remudies OF
, specifics for any disease affecting the
human or animal budy. In this way
HI certain articles usually regarded in the
class Of foods or beverages may be
a placed in the category of taxable
! med icinal preparations. Soaps may
also be placed in the category of taxa
BILE articles 10y being advertised al
remedies or cosmetics. There is com
j. mon error prevailing in the oommunit,
e to the effect that the tax on medicipa
= preparations ia tax exclusively on pro
!. prietary or patent medicines, or thos'
|. put up under some trade mark. Moth
]. ing could be further from the truth
!; The last sentence OF the proviso to sec
e ton 20 lie held by this Office to be I
e legislative construction and interpreta
y tion Of schedule B, and 1t bring
% within the purvisw of the law vas
variety of medicinal preparation
which arc not proprietary, patented
It or trade marked. 1t reads. as follows
Is The stamp tax shall apply to all medici
i, nal articles compounded by an,
n formula. published or unpublished
d which are put up in styls or mHnne
d similar to that of patent. trade mari
II or proprietary medicine in general, o
% which are, advertised on the package o
: otherwise us remedies or specifics TO
IS any ailment, or as having any specia
vt claim to merit, or to any peculiar ad
% vantage in mode of preparation, quality
use or effect.
This Office CONSTITUTES the clause as fol
lows: ANY medicinal article which /
i compounded by any formula, publishes
q or unpublished. will be held to b
L taxable when it in IN put up in styl
y or manner similar to that of patent
" trade mark or proprietary medicine j
Is general or" t2) advertised on tn
u package or otherwise as fal remedie
10 or specifies for any ailment, tbl a
J, having any special claim to merit, a
~ (u) having any peculiar advantage j
"a mode of preparation, quality, use O
j. effect" n
Under l, any medicine will be held I
in be put up in ''style or manner similar,
ID &c. when the package, carton, wrapper
label, bottle, or container resembles i
one or more particulars any maks @
q brand OF patant, trade mark or propris
;s tary medicine 10 general. For example
ths use of q trade mark upon medicin
makes it taxable. Also, the ues of tn
10 makers name or any other person
name in the possessive form imtns
D, diately before the name of the mehl
" cine, as Smiths Pills." or the us
of any name Immediately following th
IN name of the medicine. This shall nc
IN he constr ed, however, to prohibit th
d. name of the physician who was th
4 author of the formula Immediately 70