Page:United States Statutes at Large Volume 12.djvu/509

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 479 not sold or offered for sale, or advertised under any other name, form, or guise, than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories, text-books, or journals, as aforesaid, nor to medicines sold to or for the use of any person, which may be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon. Sec. 108. And be it further enacted, That every manufacturer or pcmggy 0,, maker of any of the articles For sale mentioned in schedule C, after the m¤k°¤ <>fdr¤z¤, same shall have been so made, and the particulars hereinbefore required 5x;";); 1.:3:;. as to stamps have been complied with, who shall take off; remove, or de- ’ '° ' meh, or cause or permit, or suffer to be taken 0H} or removed or detached, PM pp- 727, any stamp, or who shall use any stamp, or any wrapper or cover to which 72E' any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first. used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offence shall*be committed, be subject to a penalty of fifty dollars, to be recovered, together with the costs thereupon accruing, and every such article or commodity as aforesaid shall also be forfeited. Sm:. 109. And be it further enacted, That every maker or manufac- for selling turer of any of the articles or commodities mentioned in schedule C, as °"°h°“t S°‘"“Y" aforesaid, who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by a$xing thereon the proper stamp, as in this act provided, or who shall hide or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article 01* commodity, to evade the duty chargeable thereon, or any part thereof} shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity: Provided, That medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp In cues or exduties are required by this act, may, when intended for exportation, be P°'m*i°” manufactured and sold, or removed without having stamps affixed thereto, and without being charged with duty, as aforesaid; and every manufacturer or maker of any article, as aforesaid, intended for exportation, shall give such bonds and be subject to such rules and regulations to protect the revenue against fraud as may be from time to time prescribed by the Secretary of the Treasury. Sec. 110. And be it further enacted, That every manufacturer or M0Y}tm)'_$FM€‘ maker of any of the articles or commodities, as aforesaid, or his chief m°“t"‘ wml"? workman, agent, or superintendent, shall at the end of each and every mouth make and sign a declaration in writing that no such article or commodity, as aforesaid, has, during such preceding month, or time when the last declaration was made, been removed, carried, or sent, or caused, or sui}`ered, or known to have been removed, carried, or sent from the prem— ises of such manufacturer or maker, other than such as have been duly taken account oi' and charged with the stamp duty, on pain of such manufacturer or maker 1"orfeiting for every refusal or neglect to make such declaration one hundred dollars; and if any such HlDIll1f2.Ctlll'€I' or maker, or his chief workman, agent, or superintendent, shall make any fhise or untrue declaration, such manufacturer or maker, or chief workman, agent, cr superintendent, making the same, shall forfeit five hundred dollars. SCHEDULE B. STAMP Durms. Stamp duties. Agreement or contract, other than those specihed in this schedule; Agreements. any appraisement of value or damage, or for any other purpose;