Page:United States Statutes at Large Volume 18 Part 1.djvu/749

 Turn xxxv.—mrEasA1,—REVENUE.-cn. 9. 677 and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge. as aforesaid, shall be received as a voucher for the manufacture of such articles. Anv materials imported into the United States may, under such rules as the Secretarv of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, 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, shall be taken therefrom except for exportation, under the direction of the pro r officer having cgiarge thereof, as aforesaid, whose certicate, describing the articles by their marks, or otherwise, the quantity, the date of importation, and name of vessel, with such addititional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the sufpervision of an oficer of the customs, and at the expense of the manu acturer. Sec. 3-L3-1. Any article manufactured in a bonded warehouse estab- R€¤q0V¤li¤b<>¤d lished under the preceding section, and situated in any of the Atlantic w  °°”*· f" States, may be removed therefrom for transportation to a customs bonded  warehouse at any port on the Pacific coast of the United States, for the 16 July. 1866. ¢· purpose only of being exported therefrom, under such regulations and   “· 28· "· 14·P· ulpog the execution o suclh bonds or other security as the Secretary of ` t e reasur mav rescribe. _ Sec. 34353 Ever; person who offers or exposes for sale any of the arti- fo5°§a"f§‘;t‘;gg cles named in Schedule A, whether the articles so offered or exposed are Schedule dw ed of foreign manufacture and imported or are of domestic manufacture, manufacturers. shall be deemed the manufacturer thereof, and subject to all the duties, _3l)_June, 1864, c. liabilities, and penalties imposed by law in regard to the sale of domes- l73» S- 169,v· l3»P- tic articles without the use of the proper stamps denoting the tax paid.  July 1866 C thereon, and all such articles of foreign manufacture shall, in addition to ]84,,,_9,vj4,p_]Z“Q the import duties imposed on the same, be subject to the stamp-tax, re- 6June,1872,c.315, spectively, prescribed in said schedule. ¤· 34, v-17. p· 255- Sec. 3436. No stamp-tax shall be imposed upon any uncompounded M¢g;=;¤€¤ gmmedicinal drug or chemical, nor upon any medicine compounded accord- ffiflmrmfsggpégg ing to the United States or other national pharmaco(poeia, or of which ,,Xc,,,p,_ the full and proper formula is published in any of the nspepsatories now ié or hitherto in common use among physicians or apothecaries, or in any 184, S_ li", 1,;,,; pharmaceutical journal now issued by any incorporated college of phar- gs], macy, when not sold or offered for sale, or advertised under any other 8Feb.,1875,c.36, name, form or guise than that under which they may be severallydenom- 8- 22» ”· 18=P· 312- inated and laid down in said pharmacopoeias, dispensatories, or ]ournals as aforesaid; nor upon medicines sold to or for the use of any person, which may be mixed and compounded for_sa1d person according to the written receipt or rescription of any physician or surgeon. But nothing in this section shall be construed to exempt from stamp-tax any medicinal articles, whether simple or compounded by any rule, authority, or formula, published or unpublished, which are_put up in a style or manner similar to that of patent or proprietaiiy medicines in general, or advertised in newspapers or by pub ic andbi is for popular sale and use, as having any special proprietary claim to merit, or to any ppculiar advantlpgge in mode of preiparation, quality, use, or effect, whet er such claim real or reten e. Sec. 343%. Whenever any article upon which a tax is rempired to be #%¤$;¤lg¤*°;*a?é paid b * means of a stamp is sold or removed for sale by t_ e manufac- £?,*smmps_p°y turer thereof, without the use of the proper stamp, in addition to the »·g· penalties imposed by law for such sale or removal, it shall be the duty 1§9, s. 5, v. 14, p. of the Commissioner- of Internal Revenue, within a period of not more Mg-`] 1872 than two years after such removal or sale, upon such information as he 3,5 sugfv 17· Iicau obtain, to estimate the amount of the tax which has been omitted 252[ ‘ ’’ ‘