The Middleburgh post. [volume] (Middleburgh, Snyder Co., Pa.) 1883-1916, 1898-06-30

agent Or employes sAall txansnit 10 any
person any dispatch or message without
IN adhesive stamp, denoting the tax Inn
posed by this sot, being sfa1ed % . copy
thereof or having the Same stamped ther,-
upon, and in defanlt thereof shall incur
penalty Of el0, provided that only one
stamp shall be required in each Dispatch
or message, whether sent through ono or
more companies; provided that the mes
sages or dispatches Of the offioers and em-
ployees Of any telegraph or telephone COM
pany concerning the affairs and service Of
the company and like messages or dis
patches OF the officials and employees 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 tho taxes herein imposed
upon telegraphie and telephone messages.
Sec. 10. That all the provisions Of this
net 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
merated in schedule b, subject to stamp
taxes, and apply to the provisions In rela-
ton thereto.
Proprietary Medicines.
Sec. 90. That on and after the 1st day Of
July, 1898, any person, firm, company or
corporation that shall make, prepare and
sell or remove for consumption or sale
drugs, medicines, preparations, compost
tions, articles or things, including per-
fumery and cosmetics, upon which tax
is imposed by this act, rs provided for In
schedule b, without affixing thereto an
adhesive stamp or label denoting the tax
before mentioned shall be deemed guilty
of misdemeanor and upon conviction
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 tax shall
be imposed upon any uncompoundcd me-
dicinal drug or chemical nor upon any
medicine sold to or for the use Of any per-
son which may be mixed or compounded
for said person according to the written
recipe or prescription of any practicing
physician or surgeon or which may be put
up or compounded for said person by u
druggist or pharmacist selling at retail
only.
Sec. 81. That any manufacturer or max
er 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 as to stamps have been
complied with, or any other person who
shall take of, remove or dotach or cause
or permit or suffer to be taken of or re-
moved or detached, any stamp, or who
shall use any stamp or any wrapper 'or
cover to which any stamp is affixed, to cover
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 offense shall
be committed, be deemed guilty Of n mis-
dcmeanor, 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 also be forfeited.
Sec. 22. That any maker or manufao-
turer Of any of the articles or commodities
mentioned in schedule B as aforesaid or
any other person who shall sell, send out,
remove or deliver any article or commod.
ity manufactured a. Aforesaid before the
tax thereon shall have been fully paid by
aflixing thereon the proper stamp, as In
this act provided, or who shall hide or
conceal OF eouse to be hidden or concealed,
or who shall semove or convey away or
deposit, or cause to be removed or convey
cd away from or deposited in any place
any such article ol .,..I"',r'i.y 20 c"Hro
tho tax chargeallv tLNI. ., - - ::r.
thereof shall bc deemed gu.ty al a a.-.tr.
meanor and upon conviction thereof sball
pay fine Of not more than $500 or be i'm
prisoncd not moro than six months, or
both, at the discretion Of the court, togeth-
er with the forfeiture Of any such article
or commodity, provided that articles upon
which stamp taxes are required by this act
may, when intended for expectation, be
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 intended for cx-
portation shall give such bonds and be
subject to such rules and regulations to
protect the revenue against fraud.
Section z3 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 net on the articles provided for In
schedule B shall attach to all such articles
and things sold or removed for sale on and
after the said LIST day of July, 1898. Every
person, except as otherwise provided In this
net, who offers or exposes for sale any arti-
Gle or thing provided for in said schedule b,
whether the article 70 offered or exposed is
Of foreign manufacture and imported or Of
domestic manufacture, shall he deemed
the manufacturer thereof and shall be sub
jcct to all the taxes, liabilities and penal.
ties imposed by law for the sale Of articles
without the use of the proper stamp denot.
ing the tax paid thereon, and all such ar.
ticles Of foreign manufacture shall, in ad.
dition to tho import duty imposed on the
same, bc subject to tho stamp tax pre-.
scribed In this act; provided further that
internal revenue stamps required by exist
ing law on imported merchandise shall be
affixed thereto and cancelled mt the expense
of the owner or importer before the with.
drawal Of such merchandise for oonsump
tion.
Section e6 provides for the preparation
OF tho stamps, etc.
Schedule A-stsmp Taxes.
Ronds. debentures or certificates of In