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The general stamp must be canceled by writing thereon the initials of the proprietor of the stamped article, and the date of canceling, while the private stamp must be so affixed on the package that, on opening the same, the stamp shall be effectually destroyed.
Where printing in more than one color is desired, the additional expense must be borne by the proprietor.
Each stamp must bear the words, or a proper abbreviation of the words,“ United States internal revenue," and the name of the article; also, in word and figures, the denominations of the stamp.
The cancellation of proprietary stamps must be effected by 50 affixing the stamp upon the box, bottle, or package that, in opening it, the stamp may be destroyed.
The penalty for not so affixing the stamp is the same as that imposed for neglect to affix said stamp as above stated. (8 99.)
Any person fraudulently obtaining or using proprietary stamps or designs, or forging or counterfeiting any likeness or colorable imitation of the same, or selling or giving away the same, or, being a dealer in similar goods, shall have in his possession, knowingly and fraudulently, any such forged or counterfeited likeness, is to be deemed guilty of a misdemeanor, and, on conviction, is punishable as prescribed by section 95, (8 99.)
The penalty for preparing drugs, &c., for consumption or sale, without stamp, is $10. (8 107.)
For removing or misusing the stamp, the penalty is $50 for each offence. (8 108.)
For selling articles above mentioned without stamp, the penalty is $100, with forfeiture of the article, except when removed for exportation. (8 109.)
Exempt.-No stamp is required for any uncompounded medicinal drug or chemical, nor any medicine compounded according to the United States or other national pharmacopeia, nor of which the full formula is published in either of the dispensatories, formularies or text-books in common use among physicians and apothecaries, including homeopathic and eclectic, or in any pharmaceutical journal now used by any incorporated college of pharmacy, and not sold or advertised under any other name than that laid down in said pharmacopoias, text-books, &c. (8 107.)
So, medicines compounded by a physician's prescription require no stamp. (16.)
Manufacturers of preparations requiring stamp must make a monthly declaration, in writing, that no articles have been removed from the manufactory during the month without stamp. The penalty for making an untrue statement is $500, and for failing to make any statement is $100. (8 110.) ARTICLE 2.No STAMPS REQUIRED ON ARTICLES TO BE
EXPORTED. No stamp is required when the article is intended for exportation. In such case, bonds must be given (8 109). All medicines, preparations, &c., intended for exportation, in order to be removed without being charged with duty, and without having a stamp affixed thereto, may, under the rules and regulations of the secretary of the treasury, be made and manufactured in warehouses known and designated in treasury regulations as bonded warehouses, class two. Such manufacturer must first give satisfactory bonds to the collector of internal revenue for the faithful observance of the rules and regulations herein provided for, in amount not less than half required by the regulations of the secretary of the treasury from persons allowed bonded warehouses, class two. Such goods, when manufactured in such warehouses, may be removed for exportation, under the direction of the revenue officer having charge thereof, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of such articles having such bonded warehouse, is at liberty to convey therein any materials to be used in such manufacture which are allowed to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the manufactured articles; and every article so used is exempt from stamp and excise duty. Articles and materials so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the secretary of the treasury may prescribe, into any bonded warehouse, class two, in which the manufacture may be conducted, and may be used in such manufacture, and, when used, are exempt from stamp and excise duty; and tbe receipt of the officer of the revenue in charge shall be received as a voucher for the manufacture of such articles.
Any materials imported into the United States may, under rules of the secretary of the treasury, be removed, in original packages, from on shipboard, or from the bonded warehouses into the bonded warehouse, class two, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, class two, is to be taken therefrom except for exportation. All labor performed and services rendered under these regulations is to be under the supervision of an officer of the customs, and at the expense of the manufacturer. (Act of March 3, '63, § 28, p. 282, infra.)
For a regulation of the commissioner concerning articles manufactured prior to Sept. 1, '62, see p. 316, infra.
ARTICLE 3.-RATE OF Duty. Stamps are required to be affixed to packages of medicines, perfumery, &c., according to the following scale : Medicine, Perfumery, &c.—
Retailed at 25 cents, or less, each package.....1 cent.
o 25 to 50 cents, each package.......2 cents. 16 50 to 75 66
" .......3 " 66 75 to $1.00, "
.......4 " Retailed, for every 50 cents or fractional part
over $1...............................2 “ See Schedule C of the act, in the APPENDIX, infra, p. 291. Playing Cards, per pack, of whatever numberRetailed at 18 cents or less ..................1 cent. 18 to 25 cents.
........2 cents. 25 to 30 “
.........3 or 30 to 36 " over 36 "
[APPENDIX. ] EXCISE TAX
AS AMENDED. Cleoras/h
[The amendments adopted March 3, 1863, are incorporated in the original act. The entirely new sections of the amendatory act are, for distinction, placed within brackets. The amendments of particular sections are indicated by italics. It is confidently believed that this is a perfectly accurate transcript of these two acts, it having been very carefully compared with the official copies. The other amendatory acts are appended.]
pay interest on the public debt.