Page:United States Statutes at Large Volume 30.djvu/495

 456 FIFTY-FIFTH CONGRESS. Sess. II. OH. 448. 1898. $==¤¤v¤<·¤*¤l·z¤v!= Sec. 18. That on and after the nrst day of July, eighteen hundred m°°°°g°°` and ninety-eight, no telegraph company or its agent or employee shall transmit to any person any dispatch or message without an adhesive stump, denoting the mx imposed by this Act, being affixed to a copy - thereof, 01* having the same stamped thereupon, and in deihult thereof ' {QM- shall incur a. penalty of ten dollars: Provided, That only one stamp un shall be required 0n each dispatch or message, whether sent through ’E¤¤¤¤1>¤¤¤¤ one or more companies: Provided, That the messages or dispatches of the officers and employees of any telegraph or telephone company concerning the ailhirs and service of the company, and like messages or dispatches of the officials and employees of railroad companies sent over the wires on their respective railroads shall be exempt from this —G¢v¤rnm•¤•¤ 1~¤¤¤— requirement: Provided further, That messages of ciiicers and employees ”°"‘ of the Government on official business shall be exempt f1·0m the taxes herein imposed upon telegraphic and telephonic messages. Provisions as to Sec. 19. That all the provisions of this Act relating to dies, stamps, *° i"°1“°° adhesive stamps, and stamp taxes shall extend to and include (except e Pw¢.1»4¤2 where manifestly inapplicable) all the articles or objects enumerated in Schedule B, subject to stamp taxes, and apply to the provisions in relation thereto. Time when fax on Sec. 20. That on and after the first day of July, eighteen hundred 2§§§§* °'“‘* g°°" h'"' and ninety-eight, any person, iirm, company, or corporation that shall —p<·¤n1¢y- make, prepare, and sell, or remove for consumption or sale, drugs, medicines, prepamtions, compositions, articles, or things, including perihmery and cosmetics, upon which a tax is imposed by this Act, as provided for in Schedule B, without aftixin g thereto an adhesive stamp or label denoting the tax before mentioned shall be deemed guilty of an misdemeanor, and upon conviction thereof shall pay a. line of not more than five hundred dollars, or be imprisoned not more than six mouths, or £m_f¤&m both, at the discretion of the court: Provided, That no stamp tax shall P be imposed upon any uncompormded medicinal drug or chemical, nor upon any medicine sold to or for the use of any person which may be mixed or compounded for said person according to the written recipe - or prescription of any practicing physician or surgeon, or which may be put up or compounded for said person by a druggist or pharmacist wAp{>1ii¤;j::1¤k_·;; ru selling at retail only. The stamp taxes provided for in Schedule B of ’“ `"' °°‘ this Act shall apply to all medicinal articles compounded by any tbrmula., published or unpublished, which are put up in style or manner similar to that of patent, trrade·mm·k, or proprietary medicine in general. or which are advertised on the package or otherwise as remedies or specific for any ailment, or as having any special claim to merit, or to any ‘ peculiar advantage in mode of preparation, quality, use, or eflect. D¤¤¤¤}¤i¤:: •w¤1»¤: Sec. 21. That any manufacturer or maker of any of the articles for "`"°°° '° °' sale mentioned in Schedule B, after the same shall have been so made, and the particulars lnereinbefore required as to stamps have been complied with, or amy other person who shall take oil`, remove, or detach, or cause, or permit, or sutfer to be taken oh", or removed or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed. to cover any other article or commodity than that originally contained in such wrapper or cover, with such ——r>~·¤¤¥¢y- stamp when iirst used, with the intent; to evade the stump duties, shall for every such article, respectively, in respect of which any such offense shall be committed, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six mouths, 01- both, at the discretion of the court, and every such article or commodity as aforesaid shall also be forfeited. Penalty- for fnilurv Sec.  That any maker or manufacturer of any of the articles or ‘° "‘“’“*" "’°‘ COIHH10d1lEiBS mentioned in Schedule B, as aforesaid, oz- any other person who shall sell. send out, remove, or deliver any article or commodity, IIlH,l.\ll&DOTl1I‘E(l as aforesaid, before the tax thereon shall have been fully paid by aflixing thereon the proper stamp, as in this Act provided. or who shall hide or conceal. or cause to be hidden or concealed, or who