The news and herald. (Winnsboro, S.C.) 1877-1900, 1898-07-02
THE MERCHANTS AND REVENUE
STAMPS.

THE MERCHANTS AND REVENUE
STAMPS.
The number of merchants ah~cteu
by the War Revenue Act are much
greater in this section than many
people suspect. Of course, they will
have to atix stamps to their bank
checks and other evidences of business
transactions just as other people.
The following extract from Schedule
3 of the Act may be of special interest
to many of our merchant readers:
ssMedicinsl proprietary articles and
preparations: For and upon every
packet, box, bottle, pot, or phisl, or
other inclosure, containing any pills,
powders, tinctures, troches or lozenges'
pirups, cordials, bitters, anodynes'
toaies, plasters, drops, waters, (exeept
natural spring watsrs), essences,
spirits, oils, and lsli medicinal prepa-
ratious or compositions whatsoever,
made and sold, or removed for sale,
by any person or persons whatever,
wherein the person making or pre-
pairing the same has or claims to have
any private formula, secret or occult
art for the making or preparing the
same, or has or claims to hsve any ex-
elusive right or title to the making or
preparing the same, or which are pre-
pared, uttered, Yended, or exposed for
sale under letters patent, or trade
mark, or which, if prepared by any
formula, published or unpublished,
are held out or recommended to the
public by the makers, vsnders,. or
proprietors thereof as proprietary
medicines, or medicinal proprietary
articles OF 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
phial or other inclosure, with its c'n'
tents, shall not exceed, at retail price
or value, the sum of fve cents, one
eighth of one cent"
When the retail price or value e1'
ceeds five and not over len cents, two
eighths of one cent is the tax; exceed
ing ten cents and not cvar fstesl
cents, three-eighths of one cent; ex'
eeeding fifteen cents and not exceed
ssiag twsasx=fyeu cents, f5yeselghthssal
one cent. And 10 eacn addltlonal
twenty-five cents Of retail price o,
value or fractional part thereof in ex.
cess Of twenty-five cents, Eve eighths
of one cent. For instance if any OF
the above article sells for twenty-six
cents, the ta1 would be lie or ton
one-sigEths revenue stamps.
ssPerfumery and cosmetics and
other similar articles: For and upon
every packet, box, bottle, pot, phial,
or other inclcsure containing any es'
sencs, extract, toilet water. cosmetic,
vaseline, petrolatum, hair oil, pomads,
lair dressing, hair restorative, hair
dye. tooth was, dentrifse, tooth paste,
aromatic caohons, or any similar sub
stance or article, by whatsoever name
the same heretofore have been, now
are, or May hereafter be called, known,
or distinguished, used or applied. or
to be used or applied as perfumes OF
as applications to the hair, mouth, or
skin, or otherwise used, made, pre-
pared, and sold or removed for con.
sumption and sale" when the
retail price or value does not exceed
Eve cents, one-eighth of one cent. The
rates are the same on these articles ss
in the case of proprietar:: medicines
Chewing gum or subsli; IS there
for come in for share vi the wal
taxes. "For and upon each box
cartoon, jar, or Other package contain
ing chewing gum Of not more thar
one dollar of actual retail value, foul
cents; if exceeding one dollar Of re-
tail value, for each additional dollar OF
fractional part thereof, four cents
under such regulations as tine commits
sioner of Internal Revenue" Sc.
The tax on the articles above men
toned will be paid by the manufac'
turers. Of course, only those drug
gists, for instance, who have theil
special formula for the hair, the teeth
Sc, will have the tax to pay. But
they will have to pay tax on al
these articles now in their hands. Tbs
language Of the Act is: s'That al
articles and preparations provided fol
in this schedule which are in the hands
of manufacturers or of wholesale or
retail dealers on the first day of July.
eighteen hundred and ninety-eigb:
shall be subject 10 the payment of the
stamp taxes" Retail dealers may
afax the stamps at the time the packet,
box, bottle or phial is sold.
Robbed the Grave.
4 startling incident of which Mr
John Oliver of Philadelphia, was the
= Ia hr him Hnf1nrrc /.