The times. [volume] (Richmond, Va.) 1890-1903, 1898-08-03
THE STAMP TAX
ON MEDICINES.
Ruling by the Department as to the
Revenue Law.
s-
A COMMON ERROR CORRECTED.
The Act Not Only Applies 20 Proprie'
tary or Patent Preparations, But
AIsoto Any Other Article Advcr-
tiscd as Remedy,
A COMMON ERROR CORRECTED.


interest to many people.
The liability OF medicinal preparations
60 stamp tax ls 90 boz determined wholly
by reference Co the first paragraph of
schedule B. ls construed and interpreted
by iho prorisO Of section 80 of the act OF
June l3. 1SS
Che dut absolute prerequisite 10 the
imposition of This tax is that the article
should Doe medicinal 200 its character lt
is to bee observed. however that while
some articles ana substances are used
exclusively, or nearly 500 in materia
Medioa. other articles and substances
which arc NOT so exclusively used, may
become medicinal articles, subject 20 tax
by hciue held out and specially advertised
as remedies or specifies for any disease
unecUue the human Or animal body. I'm
this way certain articles usually regarded
iu tho class of foods or beverages may
bee placed in thc category OF taxable med
iciual preparations Soaps may also be
placed 300 the category of taxable articles
by being advertised as remedies or cos
metics.
A COMMON ERROR.
There ls common error prevailing In
the community GO the effect that the tax
on medicinal preparations SIS tax ex-
ciuslvcly ou proprietary or patent medl-
clnes or those put up under some trade
mark Nothing could Dee further from inc
truth The last sentence OF the pr0viso
20 section 90 is held by this office TO be
legislative construction and interpre-
tauon of Schedule y. and it brings with
in the purticW of the law vast variety
% medicinal preparations which are not
proprietary. patented. or tra1e-marked.
The last clause Of section 30, act OF
june Sc. 1S1s s. as follows:
The stamp taxes provided Tor in SEIZED
ulc B of this oct shall apply 20 an mcdi-
email articles compounded by any form
u'a. published or unpublished. which ara
put un boo style or manner similar 90 that
of patent trademark. or proprietary
medicine in general or which are adver-
tscd on thc pfckage or otherwise as RENE
edlos or specifies for amy ailmcnt, or as
having amy special claim IN merit. or 20
any peculiar advantage in mode of prepa-
ration. quality. use, or effect
This is undoubtedly entitled 20 peculiar
weight as 70 legislative Interpretation Of
fhHt part OF Schedule B which relates %
medicinal articles.
HtECAp1TTLATlON
!. An medicinal proprietary articles ana
preparations must Doe stamped
All medicinal patent articles and pre-
psrnuons must Doe stamped.
p All medicinal trademark articles
and preparations must Doe stamped.
g. All medicinal articles compounded
by amy formula published or unpublished
which are put nap in "a style or manner
similar to that of patent trademark or
proprietary medicines ln general, or when
are advertised on the package or other
wise as remedies or specifics for amy ail-
". ..'- "..i a.. ,.i-.,,,t.,-a en-
c..,.......,- t,., o,,,fit,. ,,eo mr. eerort
....+ b.. -t....,..,4
An .,.ll.f-.t ,-ti,i., or ,.o,,ooeifiore
........r ,,tt.t. 10 ,...,.,r.l ny any
,......,. ,.,ii,.I..t ,.,. ,,,,,,,flisb1d or Mold
..., ,,, ,t.-,,,,,l,do1 A.. mo ,uhli, 1,v tbe
,..i,.,.. IN, ,..,,d.r. ,., f,rorriators thereof
... ,,r.,.,i.,..r,. e.,,.iee I'M, rrauaraflons or
s. r.r,.rioe or enlri0cs for amy disease
rr 5t..,... cr a0eotior whatever Affect
., ,......... ..,. .,',,,.l 400, ,,,-st ha
.ts-,r.f
pr-rr- pACrAcrs
Articles subject to stamp tax under
schedule r. act or june ig. lses. are equal
iv liable 10 stamp tax when sold I'm what
arc termed bulky packages. as when sold
in retaU packages. aud the value OF the
STAMPS or stamps to be- affixed must
correspond with and De prop0rtlonate 90
tho price of Anclc retail package.
This ruling specially applies Go bay
rum a.u ''.os., ND''. ''' M t ,ra
pr" 'i. ui'' N"''' ".' ~ ...
hcad OF ptiluintiy ana '''i'', i'7' "'o ~
niiieie ana oihei me'iOl.i'7 WIG" Ho'' ''
h.ts' "aIi'i'' '''. ,,..-.-
Dealers may Ir'.ll o'l''' nv '", ..-
Gunner i'o'l .'N ., 80
49,. .- ..,...,., .Ir.,,ln., fr,m tha
iui'I "' 'N.., .,. '.,',',,,,,',.
..,' ''l N'.'' ,....i '...,,,'i., f.,,t ,fo
"il"'N' aN' e"-'' .''''' '.'''
Namp7 "l'''hru TO SuDH u',N p.DNt5
".. "'.. I-', .,.+,, i,- ,l,,
~ '"'N pay N'h'' ,,,
4.A',I ora" '.'h a." ,.,.i,.,..
Ii'-.I N'', 10 ~, l-. "i.,.'' ,,.- r,.
o'N'i"i-s h'P' l". lu'|.'
ohi,I. r' crown "l '...,' '.'..i...', t-
49,, .,'-l,..if,. ,,,,t ,,r b,, the
""l'l. '-.t H., t.. t,,,,r,t.,
.ile u ''.' ''.' ,.,,, ,,,, holor,e MAJ
'' ,,,.,. te-.,.,,,.e are moi anixed
w. 1.. '..,t.,,s of bulx pockaere liable
80, rr5.r Schedule T. which were ia
w.. lc r.taiie~s an the In ~ M
,..,. -s.e va, 1890 ,,rstornped must
july, i, s"N .,i ,,,.,I f.,,,, 500
ne sl'"'p'u ""'I .'i" o., 1,, III
pr. N'- 49,,
Drive '' ''o "'.'
oAMl i'is7.
Samples OF medicinal preparations ana
perfumerv and cosmetics taxable under
Schedule -. may Doe removed from the
place of manufacture for free distribution
without stamp on payment OF TAX.
Every sample SO removed, however
must have lcglO.y printed thereon me Iol-
lowing notice.
"This is "a free sample removed from the
factory for gratuitous distribution Any
person selling or exposing for safe this
est,rfo at any time VIII Doe liable 20 an
~. ..t... o,f neua1fioc Of the law de-