New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-04-25

| tifcates OF Indebtedness issued by the officers
Of the United States Government, or by the
officers Of any State. county, town or other
municipal corporation shall be- and hereby are.
exempt from the stamp taxes required by TINS
act; Provided. that II is the intent hereby 10
exempt from the stamp taxes imposed by TINS
act such State. county town or otner mu-
nicipal corporations in the exercise only OK
functions strictly belonging 10 them III tnelr or
binary governmental and municipal capacity;
Provided. further, that stock and bonds issued
by cooperative building and loan associations
shall be exempt from the tax herein PROVIDED.
Section IS That on and after the Hrst DAY
Of June. 1895 telegraph company or us
agent or employe shall receive from any per
son or transmit to any person any dlspatch OF
message without an adhesive stamp. denothS
the duty imposed by this act, being afhxed
to "A copy thereof. or having the same stamped
/ thereupon and i'm default thereof shall incur a
penalty Of SO Provided, that only one stamp
shall he required whether sent through one Vi
more companies
Section H. That all the provisions Of this act
relating to dies stamps. adhesive stamps ana
stamp duties shall extend TO and inciude 'ex
cept where manifestly inapplicable) an the arr
cles or objects enumerated n Schedule IS SUP
iect 10 stamp duties and apply TO the proVls'0'S
| in relation thereto. -,
Of June lS9S. no person or persons. hrflS'
companies or corporations shall make pr'p"iLe
| and sell or remove FOR Consumption vi 49,
| drugs. medicines. preparations, cohposi,ionS'
articles. or things. including perfumery anu 90
| rnetics. upon which tax is imposed py , ,n,s
/ A.; 40 enumerated and mentioned in Schedule
r. without afxng thereto an adhesive stamp
or label denoting the duty before mentloheu. attu
/ in default thereof shall incur penalty OF Fluo;
/ Provided. that no stamp tax shail oe ,unp'' ~
| upOn any urrOmpOunded medicine, uius -,
! chemical nor upon any medicine cOmlounoen
! according to the United states or DINER ma
tiona pharmacoppia or national loIInu.1i "a
/ az which the full or proper formula IS publlSheu
/ I'm any Of the dlspensatories now or hitherto III
/ common among physicians or apot!ecaiiIeSf;
when not sold or offered for SAFE OF auE ~ -
under any other name. form, or guise thah thdt
( under which they NAV be severally denofHlid'eu
and laid down in the pharmacopPlas' iorrlu-
aries or dspensatores as aforesaid nor up IN
any medicine sold 10 or for the use OF an! PEI
| son which NAV be mixed or compounded lol
said person according to the written receipt or
prescription Of any physician But ho,nin IN II,
this section shall be construed 10 exempt 1lo,ii
/ stamp act any medical articles. whether sinpIe
| or compounded by any formula, published or
unpublished. which are put up In style or man
ner similar 10 that OF patent or proplie,ay
! medicine ia general. which have on ther
/ labels or wrappers recommendations as rei i
dies or specifics for any ailment or as hav'.e
any special proprietary claims 10 llet It ~.
any peculiar advantage in mode or prepaIall1h,
| quality use or effect. whether such claim pe
real or pretended - -. ,op.r
OF any Of the articles for sale mentioned IN
Schedule B. after the same shall nave oeei ~
/ made and the particulars hereinbefore required
nc n stamps have been complied with. VINO
shall take of. remove or detach, or cause y.
permit or suffer to he taken on or rerIo' ~ VI
detached any stamp. or who shall use any s'dI',P
nv any wrapper or cover 10 which any stamp -
affixed to cover any other article or common!
than that originally contained In such "rappsI
or cover with such stamp when first USED WIN
tho intent ~ evade the stamp duties, shall Tor
| every such article respectively. in respect OF
which any such offence shall De coihlnIIle9' w
| subject 70 a penalty Of Sro. TO be rccoNeVeu ~
7 cn,6er with the costs thereupon accrulng ana
+ every such article or commodity as AFORESAID
| shall also be forfeited. .,,o-
Soc 30 That every maker or Manufacture,
/ ~ any ~ the articles or commodities mentioned
in Schedule b. aforesaid. who shall SELL sehd
/ out remove or deliver any article or cofnIlo-
dltv manufactured as aforesaid. before the uuI.
| thereon shall have been fully paid by afnNlhe
4 thereon the proper stamp. as In this ACT pro
vided or who shall hide or conceal or cause 70
! be hidden or concealed, or VINO Shall fei'o'e .,
| convey AWAY or deposit or cause 10 ne removed
or conveyed away from or deposited IN an!
| place any such article or commodity 70 e'au'
! The duty chargeable thereon. or any part mere
! ~ shall be subject 20 a penalty OF 500. to-
g.,h.r with the forfeiture Of any such article or
/ 'om,nod,,v Provided that medicines. prepara-
! tons compositions. perfumery. ana cosfhe,,Ns
upou which stamp duties are required by thiS
Ac, may when intended for eHporthuoh, De
/ manufactured and sold or removed without haE .
ing stamps affixed thereto. ana without UcAIe
/ charged with duty as Aforesaid, ana every
/ manufacturer or maker Of any article as hlort
/ .nd Intended fOr expectation shall give SUCH
| bonds and he subject 20 such rules and regula-
lions - protect the revenue against frauds as
NAV be from time 20 time prescribed by the
Commissioner Of Internal heVenue, Win 'he "P-
/ proval ~ the Secretary ~ the treasury
/ Sec % That every manufacturer or maker OF
or,. - .he articles or commodities, as Aforesaid
| or his foreman agent or superintendent shhlI
/ AZ Tho end Of each and every month make. sign
7 and nlc with the Collector ~ Internal Revenue
,,r tho district I'm which h" resides d"'iarau0h
. I'm writing that no such article or commodity az
/ aforesaid has during such preceding month OF
] time when the last declaration was maze 'e'h
/ removed or carried or sent or caused or SUI,
/ fered or known 20 have been removed. cartleu
! or sen, from the premises Of such manufacturer
, or maker other than such as nave peen duiy
/ taken account ~ and charged with IN" stamp
| tax on pain ~ such manufacturer or maker t'r-
feitng FOR every refusal or neglect 10 make such
/ declaration 500. and II any such Manufacturer
/ or maker. or his foreman. agent or supcrnlcH-
/ dent shall make any false or untrue dcrlara-
| So, e,ch manufacturer or maker foreman
agent or superintendent making the same snail
| forfeit $500
Sec - That tho stamp taxes prescribed IN
/ this net on IN" articles enumerated In schedule
! y shall attach 20 all such articles and things
| sold or removed for sale on and after the said
| first dny Of June. IN.'N. Every person VINO oNcrs
| or cvnn.es for sal. any article or thing emu
rncratcd IN said Schedule Il. whether the article
so offered or exposed IS OF foreign manufactuIe
! and iuloorted or OF domestic manufacture, shall
| LA doomed the manufacturer thereof. and shall
be subject TO all the duties. liabilities and
penalties imposed by law for the sale OF articles
! without the use Of tho proper stamp denotlng
Tho tax paid thereon; and all such articles OF
foreign manufacture shall. in addition TO the
import duty imposed on the same be subject TO
| the stamp tax prescribed in this Act
Soc % That the Commissioner ~ Internal
Revenue shall cause 10 pc prepared Tor the pay =
ment Of the tax prescribed IN inns ACT sultaple
STAMPS denoting the tax on the document.
! article or thing TO which the same may be al
fixed and he Is authorized 10 prescribe such
| ,,otlod for the cancellation of said stamps as
substitute for or In addition 10 In" method pro-
| yldod i'm this Act as he may deem expedient
And he may with the approval of the Secretary
| ~ Tho TREASURY make all needful rules and
rncuIo,ions for the proper enforcement OF this
Act. - ,....
Bonds debentures. or certificates Of Indebted
noes issued after the first day OF June. Ammo
| Domino 1895 by any association. company or
| corpora,ion on each hundred dollars OF face
value or fraction thereof - cents and on each
orirlnaI issue whether on organization or re-
organization Of certificates of stock by any su'h
,.nD,n,- az enHl