Page:United States Statutes at Large Volume 14.djvu/181

 THIR.TY—NIN'1‘H CONGRESS. Sess. I. Ch. 184. 1866. 151 for, as provided by law, and so much of section eighty-three of the act of l‘:¤;gm June'thirtieth, eighteen hundred and sixty-four, as amended by the act of umg,,f,,,,ym,,,,_ March third, eighteen hundred and sixty-five, as relates to the time of &c. of tax, repayment and collection of tax, is hereby repealed; and in all cases of P°’·l°d· neglect to make such lists or returns, or in case of false and fraudulent re- 18;;**;*;**;::g turns, the provisions of existing law, as amended by this act, shall be up- ,8,,,,,,,, 8,, aP_ plicable thereto. pliouble hereto. Sec. 12. And be it further enacted, That apothecaries who manufacture, Certain apothefor their own dispensation imd sales to consumers and to physicians, the f:;::i;,°;S°° b° medicines compounded according to the United States or other national mmurmturem pharmacopoeias, or of which the full and proper formula. is published in ¤¤d°¤' tm °°*· any of the dispensatories now or hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, shall not be regarded as manufacturers under this act. But apothecaries and all other persons who man- Qther apotheufacture for the dispensing and sales of others, or who make and adver- ::;;°’m gg dag; tise any article, medicinal or otherwise, simple or compound, with any gd mmufmm. special proprietary claim to merit, or to special advantage in use or effect, fmwhether such claim be based on the properties, qualities, price, or any other distinctive or distinguishing characteristic, whether real or pretended, of the articles so made and advertised, whether such article be or be not made according to the authorities above cited in this section, shall be regarded as manufacturers under this act. Sec. 13. And be it further enacted, That no stamp tux shall be imposed Stnnnp tnxnot upon any uncompounded medicinal drug or chemical, nor upon any medi- :° 2: Ljrggggd icine compounded according to the United States or other national phar- dpugs, med;. macopteia, or of which the full and proper formula is published in any of ¤i¤¤¤, <>r ¢=¤¤¤¤i- the dispensatories now or hitherto in common use among physicians or °°1°‘ apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, when 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, or journals as aforesaid; nor upon medicines sold to or for the use of any person, which may be mixed and compounded for said person according to the written receipt or prescription of any physician or surgeon. But nothing in this section shall be construed to exempt from No patent or stamp tax any medicinal articles, whether simple or compounded by any l’F°P’;":"Y'“;f‘ rule, authority, or formula, published or unpublished, which are put up in {gg umm? a style or manner similar to that of patent or proprietary medicines in general, or advertised in newspapers or by public handbills for popular sale and use, as having any special proprietary claim to merit, or to any peculiar advantage in mode of preparation, quality, use, or efect, whether such claim be real or pretended. Sec. 14. And be ilfurther enacted, That in case any goods or commod- R°'¤Q'l¤8 W ities for or in respect whereof any tax is or shall be imposed, or any ma- g$,·;¤;;*;3g·,;;g,_ terials, utensils, or vessels proper or intended to be made use of for or in to mx, or any the making of such goods or commodities shall be removed, or shall be ‘“t:“"T§"l‘9 °" k deposited or concealed in any place, with intent to defraud the United ;:,gn:,:h°rgl:,'};,; States of such tax, or any part thereotl all such goods and commodities, with i¤¤¤¤¤ M and all such materials, utensils, and vessels, respectively shall be forfeited; gsgmjigzfuk and in every such case, and in every case where any goods or com- forfeiture theremodities shall be forfeited under this act, or any other act of Congress re- ¤£ &<=· lating to the internal revenue, all and singular the casks, vessels, cases or ;0,i3,,?g.°°1,°,9° °f other packages whatsoever, containing, or which shall have contained, such goods, Sw- the goods or commodities, respectively, and every vessel, boat, cart, carriage, °”k"{ p“°k“¥°“• or other conveyance whatsoever, and all horses or other animals, and all ¥;s;;sS°s?f1r- things used in the remoyal or for the deposit or concealment thereof, re· P°*‘S°¤» VE: spectively, shall be forfeited; and every person who shall removendeposnt, 3§°°ma;;°,{°d_ or conceal, or be concerned ID removing, depositing or oonoealing any Pensltym