Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-08-03
REYEEUE COMMISSIONERS Rulings
rreprietory, Patent, and Trademark
Articles Mast he stamped-nuIl
Packages and sanples-stoeis ON
Hand ssis sss.

The Commissioner OF Internal Reyenu
has issued circular containing regala
lions as 10 the liability OF medicinal pre-
parations 70 the stamp tax under th'
act OF June ~, 1888.
The liability OF such preparations, The
circular sets forth. is TO be determined
wholly by reference 10 the first paragraph
OF Schedule -, as construed and inter.
preted by the proviso OF section 20 Of the
act,
Schedule u Is as follows:
Medicinal proprietary articles and pre-
parations--For and upon every packet,
box, bottle, pot, or phial, or other in
closure. containing any pills. powders,
finctures, troches, or lozenges, sirups,
cordials, bitterS, anodynes, tones. plas-
sers. llniments. calves. ointments, pastes,
drops, waters except natural spring
waters and carbonated natural spring
waters, essences. spirits, oils, and all
medicinal preparations, or compositions,
whatsoever, made and sold, or removed
dor sale. BY any person or persons what
ever. 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 have an exclusive
right or title to the making or preparing
shc same, or which are prepared, uttered,
Nended, or exposed for sale under any
letters patent, or trademark, or which,
az prepared by any formula, published
or unpublished, are held out or recon-
amended 10 the public by the makers,
MEMBERS, or proprietors thereof as pro-
sDrietary 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,
phial, or other Enclosure, with its con-
tents, shall not exceed, at the retail
price or value, the sum OF cents, 1~S Of
4 ceBt
Where such packet, box, bottle, pot,
phial. or other Enclosure, with its con-
tents. shall exceed the retail price or
value of5 cents and shall not exceed,
at the retail price or value, the sum Of
10 cents. 2-S OF cent.
Where such packet, mox bottle, pot,
phial, or other Enclosure, with its con-
value OF 10 cents and shall not exceed at
the retail price or value the sum Of Is
cents. 3-S OF cent
Where each packet, box, bottle, pot
phial, or other Enclosure, with its con-
tents. shall exceed the retail price or
value OF Is cents. and shall not exceed the
retail price or value Of Is cents, FIVE
eighths OF cent And for each additional
Is cents of retail price or value or frae-
tional part thereof in excess OF Is cents,
lve-elghths of ] cent.
CONSTRUED BY SECTION 20
Section %. That on and after the first
day of July 1898. any person, firm, COM
pany, or corporation that shall make, pre- j
pare, and sell. or remove for consumption
or sale, drugs, medicines. preparations,
articles, or things, including
perfumery and cosmetics. upon which a
TAX Is imposed by this act as provided
for IN Schedule y, without afixing thereto
an adhesive stamp or label denoting the
tax before mentioned. shall be deemed
guilty OF a mlsdemeanor, 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 Qiscre-
ton OF the court: Provided, That no
stamp-tax shall be- imposed upon any un-
nor upon any medicine sold TO or for the
use of any person which may be mixed or
for said person. according to
the written recipe or prescription OF any
practic1ng physician or surgeon, or which |
may be- put UP or compounded for said per-
son by druggist or pharmacist selling at
retail only. The stamp-taxes provided
for in Schedule y OF this act shall apply
TO all medicinal articles compounded by
any formula, published or unpublished,
which are put up in style or manner SINH
lar TO that OF patent, trademark. or pro-
prietary medicine in general, or which
ase advertised on the package or other
wise as remedies or specifics for any all
ment or as having any special claim to
merit, or to any peculiar advantage in
mode OF preparation, quality, use, or ef- !
'eet.
MEDICINAL IN CHARACTER.
The first absolute prerequisite to the |
imposition of this tax is that the article
should be medicinal In its character. 1t
Is TO be observed. however, that while |
some articles and substances are used ex-
slusively. or nearly so, in materia medica,
,ther articles and substances which are |
lot so exclusively used may become medi- |
1ta articles subject to tax by being held |
pr specifics for any disease affecting the |
iu,san or animal body. In this way GER |
ain articles usually regarded In this class |
II foods or beverages may be placed in |
he category OF taxable medicinal prepare |
Ions. Soaps may also be placed in the |
category OF taxable articles by being ad- |
'ertised as remedies or cosmetics.
There is a common error prevailing in |
he community TO the effect that the tax
m medicinal preparations Is tax ex- |
lusively on proprietary or patent medi-
ines, or those put up under some trade /
mark. Nothing could be further from
he truth. The last sentence Of the pro-
'iso 20 section 20 is held by this office
0 be a legislative construction and In
expectation OF Schedule b, and 1t brings
within the purview of the law vast
afiety Of medicinal preparations which
re not proprietary. patented, or trade
marked.
The last clause Of section 20. act Of June
}. 1898. Is as follows:
1.-The stamp taxes provided for in Sche-
ile b OF this act shall apply TO all medi-
NAL articles compounded by any formula,
or unpublished. which are put
p In style or manner similar 10 that
I patent. trademark, or proprietary
iedicinetin general or which are adver-
sed on the package or otherwise as
smeeies or SPECIFICS for any ailment, or
5 having any special claim to merit, or
any peculiar advantage IN mode of pre-
lration. quality, use. or effect"
or CLAUSE 90
This Is undoubtedly entitled to peculiar
eight as legislative Interpretation OF
Iat part OF Schedule u which relates to
ndlai,anl arftolaz