478 '1`HIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. shall be made either by giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value, after deducting there. from, in case of repayment, the sum of live per centum to the owner thereofl Commissioner Sec. 103. Ami be it further enacted, That it shall be·lawful for any ¤’¤¤Y d°°id° . person to present to the Commissioner of Internal Revenue any instru-
- °{l.‘
- ,E,Pf;t”}IQ’{;;I§]8 ment, and require his opinion whether or not the same is chargeable with
to stamp duty- any duty; and if the said ciglnmissioncr epall be 0; dpipiop tip.; such] instrument is not char eable wi any stamp uty, it s a e aw u or im, Special stump and he is hereby rgquired, to impress thereon a particular stamp, to be i¤ SW1 °¤¤°· provided for that purpose, with such word or words or device thereon as he shall judge proper, which shall signify and denote that such instrument is not chargeable with any stamp duty; and every such instrument upon which the said stamp shall be impressed shall be deemed to be not so chargeable, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same, as being chargeable with stamp duty, and not stamped to denote the same. Telegraph Sec. 104. And be•it further enacted, That on and after the date on
- gl':‘dP“8‘;;f°:";:_t° which this act shall take effect, no telegraph company or its agent or
Wgé, ,,,,im,&c, employee shall receive from any person, or transmit to any person, any despatch or message without an adhesive stamp denoting the duty imposed by this act being atlixed to a. copy thereof, or having the same stamped thereupon, and in default thereof shall incur a penalty of ten dollars Provided, That only one stamp shall be required, whether sent throng one or more companies. Egpress com- Sec. 105. And be it further enacted, That on and after the date on gssellztiggu which this act shall take effect, no express company or its agent or emfo, m,,,p,,,m_;,,,, ployec shall receive for transportation from any person any bale, bundle, with¤¤¤=¤¤¤mp· box, article, or package of any description, without either delivering bo the consignor thereof n printed receipt, having stamped or aflixed thereon a stamp denoting the duty imposed by this act, or without atiixing thereto an adhesive stamp or stamps denoting such duty, and in default thereof shall incur a, penalty of ten dollars: Provided, That but one stamped receipt or stamp shall be required for each shipment from one party to another porty at the same time, whether such shipment consists of one or more packages: And provided, also, That no stamped receipts or stamp shall be required for any bale, bundle, box, article, or package transported for the government, nor for such bales, bundles, boxes, or packages as are transported by such companies without charge thereon. Articles in Sec. 106. And be it further enacted, That all the provisions of this ?§g“€;’:rg;Qg£s act relating to dies, stamps, adhesive stamps, and stamp duties, shall exof this mt, tend to and include (except where manifestly inapplicable) all the articles or objects enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. Dpigkm Sec. 107. And be itjhrllzer enacted, That on and after the first day of f:°&“B;]d?&;‘_“ August, eighteen hundred and sixty-two, no person or persons, firms, “·;¤wu;, gpmpz companies, or corporations, shall make, prepare, and sell, or remove for __ PM. 1>1>· 797, consumption or sale, drugs, medicines, preparations, compositions, articles, '28· or things, including perfumery, cosmetics, and playing-cards, upon which a duty is imposed by this act, as enumerated and mentioned in schedule C, without adixing thereto an adhesive stamp or label denoting the duty _ before mentioned, and in default thereof shall incur a penalty of ten P*’°"·’°· dollars: Provided, That nothing in this act contained shall apply to any uncompounded medicinal drug or chemical, nor to any medicine compounded according to the United States or other national pharmacopoeia, nor of which the ihll and proper formula is published in either of the dispensatories,for1nularies, or text-books in common use among physicians and npothecaries, including hommopathic and eclectic, or in any pharma.- ceuucal Journal now used by any incorporated college of pharmacy, and
