Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-08-03

l Ftrued, however, 10 Yrontpft the naihc
the physician who was the author OF tn
formula Immediately following the nan
OF tho medicine. Nor shall II be cvn
strued to prohibit the name of the mann
facfurer being blown In the bottle, Q
printed inconspicuousiy on the label o
wrapper.
Under (a) any medicinal article VII
be held 70 be advertised on the pack
age or otherwise as remedies or specific
for any allment" IL there Is any state
! ment whatever upon any part OF the hrti
4 Gle of any disease or affection OF tn
! human or animal body" for which tn
| contents should or might be used. Thil
| shall not be construed, however, as pro
| hiblting the printing OF the formula and
the dose on the label, or words indicating
| the therapeutic action Of the medicin,
In purely technical language not In com
| mon use.
Under Cb) and (c) any medicinal article
will be held. to be advertised on the
package or otherwise as having ans
special claim to merit, or to any peculiar
advantage In the mode Of preparation
quality. use or effect, when any descrip-
ton of II, either on the package or other
wise, includes any statement 10 the effect
that 1t has special or peculiar merit
or value over other like articles, or
other articles OF the same class. Or
when It has any word. phrase, or SEN
tence either in the title. or formula, or
otherwise. which indicates its superior
merit over articles of its class.
For example, "Tasteiess Quinine,"
Improved Cod Liver oii." but this shall
not be construed TO exclude the words
pure" chemically pure" etc, which
have for their object the definition of the
grade OF the article. or the words gran
ulated," crystallized." pressed "resub-
lined" etc, intended TO indicate the
manner OF manufacture, and which indi-
cate only we.'-known and established
methods OF man facture.
MUST STAMP BULK PACKAGES.
Articles subject to stamp tax under
Schedule 3, act of June 10, 1885, are
equally liable TO stamp tax when sold
In what are termed bulk packages. as
when sold in retail packages, and the
value of the stamp or stamps to be
affixed must correspond with and be
proportionate TO the price of a single
retail package.
This ruling specially applies to bay rum
and cologne waters. vaseline, and petro-
latum, which are taxable under the head
Of perfumery and cosmetics, and to Bit
tiers and other medicines when sold in
kegs. barrels, etc.
Dealers may retail directly to the con-
sumner from such bulk packages as have
been properly stamped by the manufac-
turer or importer, drawing from the same
In quantities to suit their customers with
out any additional stamping, but the
stamps attached to such bulk packages
will only protect the original contents
II bulk packages are broken up by the
dealer drawing off the contents into
smaller vessels to be put upon his shelves,
or otherwise kept for future sales, the
contents so drawn off thereby cease &c
be identified with the stamped package
in which they were originally put up by
the manufacturer or sold by the importer,
and such contents so put up become lia-
Bile 10 seizure If stamps are not affixed
to them.
The contents Of bulk packages liable to
tax under Schedule b, which were in the
hands of retailers on the 1st day of July,
1893, and, therefore, unstamped, must be
stamped when sold at retail from said
packages proportionately to the retail
price of the whole package.
SAMPLES OF PREPARATIONS.
Samples of medicinal preparations and
perfumery and cosmetics, taxable under
Il, may be removed from the
place Of manufacture for free distribution
without stamp or payment of tax.
Every sample so removed, however,
must have legibly printed thereon the
notice:
This Is a free sample, removed from
the factory for gratuitous distribution.
Any person selling OF exposing for sale
this sample at any time will be liable to
all the pains and penalties of the law
denounced against persons selling or ex-
posing for sale unstamped articles taxa
bic under Schedule b. act of June 10, 1885,"
ARTICLES ON HAND JULY 1ST.
The statute governing this matter is as
THAT all articles and preparations pro-
vided for in this schedule which are In
the hands of manufacturers or wholesale
or retail dealers on the LIST day OF july,
1893, shall be subject TO the payment OF
the stamp taxes herein provided for, but
L shall be deemed q compliance with this
act as to such articles on hand in the
hands Of wholesale or retail dealers as
aforesaid, who are not the manufacturers
thereof, to affix the proper adhesive tax
stamp at the time the packet, box. bottle,
pot, or phial, or other Enclosure with dts
contents is sold at RETAIL" Schedule B,
act Of June 10, 1881
Under this provision II is held that ar
all dealer who is not the manufacturer |
thereof, July l. 1898 must be stamped by
such retail dealer when he sells them at
retail. In stamping such articles the re- |
all price fixed by the manufacturer must
De adhered TO by the retail dealer.
Articles liable TO tax In the hands of !
Wholesale dealers who are not the manu- |
'acturers thereof on the LIST day Of July, |
$685. may be sold by such wholesale |
iealer to other wholesale dealers or to re- |
xHfifh q fl1rA
the obligation to stamp being limited TO |
sales at retail. -s..-
All articles in the hands of manufac-
urers on said date liable 20 tax must be |
stamped before removal from the place |
If manufacture.
Dealers in stamping articles on hand |
July l. 1898, when sold at retail, must ad-
lere to the retail price as fixed by the |
and stamp the article ac-
ordingly, and not according to some "cut |
rice"
RETAIL PRICE OF TAXABLE AR
TICLES.
The manufacturer or importer must fix
he retail price or value OF the taxable
articles under Schedule b, manufactured
)r imported by him, and afiix the CORE
ponding adhesive stamps TO the same
before removal from the place of manu-
acture or Importation. This duty is i'm
'osed on the manufacturer or importer
by law. 1t Is believed that no one Is so
Competent as he to determine the retail
rice or value Of his products or impor-
atoms. and he will be held strictly re-
ponsible for due compliance with the
tatute.
This retail price or value Is price such
S single package or other small GUAM
lily would be sold at TO consumers at the
lace OF manufacture. III the mamfac-
urer fixes the retail price in good faith
ccording to this rule he need apprehend
o complaint If at different times and in
INHERENT Dlaces the arficia ia refailad for |