The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-08-02

1t Is believed that most OF the per-
sons who will plead ignorance of la
bility are those who conduct small es-
Establishments containing perhaps a
single bowling alley or billiard table.
They will all be hunted out and made
to pay. If they don't, their properties
Will be attached.
Collector Penman has received from
the treasury department a circular
showing the liability of medicinal
preparations. Il is an exhaustive docu-
ment. Following are some important
excerpts from it:
There is a con mon error prevailing in
the community TO the effect that the tax
on medicinal preparations is tax eX-
clusivcly OH proprietary or patent mCdi-
cines, or those put up under some trade-
mark Nothing could be further from the
truth
All medicinal proprietary articles and
preparations must be stamped.
All medicinal patent articles and prep
arations must be stamped.
All medicinal trademark articles and
preparations must be stamped.
All medicinal articles compounded by
any formula published or unpublished,
which are put IN in a style or manner
similar 10 that of patent, trademark or
are advertised on the package or other
wise as remedies or specifics for any an
| ment or as having any special claim to
merit, or to any peculiar advantage in
mode of preparation. quality, use or ef-
| feet, must be stamped.
PROPRIETARY MEDICINES.
All medicinal articles or compositions
whatsoever which ii prepared by any
formula published or unpublished. or held
| out or recommended TO the public by the
| makers or vendors or proprietors thereof
as proprietary articles or preparations, or
| as remedies or specifics for any disease
! or diseases or affection whatever affect
| ing tho human or animal body, must be
stamped.
This ruling specially applies to bay rum
| and cologne waters, vaselinc and petro-
| latum, which are taxable under the mead
| of perfumery and cosmetics. and to Bit
| ters and other medicines when sold IN
| kegs. barrels, etc.
Samples of medicinal preparations and
| perfumery and cosmetics taxable under
| schedule b. may he removed from tho
| place of manufacture for free distribution
without stamp or payment of tax.
Every sample so removed. however,
must have legibly printed thereon the fol-
lowing notice: "rhis is free sample re-
| moved from the factory for gratutous
| distribution. Any person selling or expos
| ing for sale this sample at any time will
| be liabe to all the pains and penalties of
| tho law denounced against persons sell
| ing or exposing for sale unstamped ar
ticles taxable under schedule Is, act OF
! June 13, 1885,
Articles liable to tax in the hands OF
| wholesale dealers who are not the manu-
! faCturers thereof on the first day of July
1885, may be sold by such wholesale dealer
| HI l.
dealers without stamping the same. the
obligation to stamp being limited to sales
| at retail.
All articles in the hands of manufac.
| turers on said date liable to tax must be
stamped before removal from the place
| of manufacture.
| WAY THEY MUST STAMP.
| Dealers in stamping articles on hand
| July 1, 1898. when sold at retail, must ad.
| here to the retail price as fixed by the
| manufacturer and stamp the article ac.
| cordinGly, and not according to some 'Cu-
| price"
| Collectors and revenue agents will make
examinations of the retail drug stoi es
pharmacies and other places in their dis
trcts, to ascertain If the medicinal ar.
ticles and other articles mentioned ir
schedule r. contained in stock and offer et
for sale are stamped according to Ian
wherever liable under the foregoing in
| structions
| In cases where the officer Is not able
to determine liability to tax, or whore
there is reasonable doubt, samples shollt
be sent to this Office for decision. Sam
pies sent for this purpose should include
all wrappings, circulars, advertisements
etc, pertaining to the sample in ques
tion, and should be accompanied by a let
ter of transmission giving full informa
tion concerning the same.
The two concluding paragraphs are
important. They give collectors anC
agents full power in making investi
| cations.