imposed by the act of June 13, 1898, the person using or affixing the same shall, in addition to writing or stamping thereon, with ink, the initials of his name and the date when affixed, mutilate said stamp by cutting three parallel incisions lengthwise through the stamp, beginning not more than one-fourth of an inch from one end thereof, and extending to within one-fourth of an inch of the other end. "Where such stamp is canceled by cutting or perforating in any manner authorized by existing regulations, as aforesaid, the mutilation herein provided will not be required." This provision shall take effect and be in force on and after December 15, 1899. Approved: G. W. WILSON, Commissioner. L. J. GAGE, Secretary. MEDICINAL PREPARATIONS. (21875.) Stamp ta--Medicinal preparations. List of uncompounded medicinal drugs or chemicals held by the Office of Internal Revenue to be exempt from tax under section 20, act of June 13, 1898. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 19, 1899. To collectors of internal revenue and others: The following is an alphabetically arranged list of medicinal articles, all of which are either patented or trade-marked, or both, that have been from time to time submitted to chemical examination in the laboratory of this office, and found to be definite chemical compounds, therefore uncompounded drugs or chemicals, and as such entitled to the exemption provided under section 20 of the act of June 13, 1898, as construed by Mr. Justice Brown of the United States district court for the southern district of New York (Treasury decision No. 20634, page 230; 91 Fed. Rep., 608). This list includes also the twelve articles mentioned as exempt in the decision of Mr. Justice Brown above referred to. Collectors and revenue agents will furnish copies of this list to subordinates, that they may compare with it suspected patented or trade-marked medicinal drugs or chemicals, holding such as are not contained herein to be taxable: Acid carbolic Merck (phenol). Agathin (salicyl-methyl-phenyl-hydrazone). Airol (bismuth oxy-iodo-gallate). Alumnol (beta-naphthol-disulphonate of aluminum). Antiseptic credé (citrate of silver). Apolysin (mono-phenetidin citric acid). Aristol (di-iodo-dithymol). Baking soda (bicarbonate of soda), Arm & Hammer brand. Benzosol (guaiacol benzoate). Beta-eucaine (hydrochloride of benzoyl-vinyl-diaceton-alkamin). Bromalin (hexamethylene-tetramine-brom-ethylate). Chloralamid (chloral-formamid). Dermatol (bismuth subgallate). Dithion (dithiosalicylate of soda II). Duotal (guaiacol carbonate). Eudoxine (bismuth salt of tetraiodo-phenolphtalein). Euphthalmine (hydrochloride gylcoyl). Euphorine (phenyl-urethane). of methyl-vinyl-diacetone-alkamine-phenyl Euquinine (ethyl-carbonic ester of quinine). Europhen (isobutyl-ortho-cresol-iodid). Exalgine (methyl-acetanilid). Ferropyrine or ferripyrine (ferric-chloride-antipyrine). Formalin (solution of formaldehyd). Geosot (guaiacol valerianate). Guaiacol-salol (guaiacol salicylate). Guajacetin (pyro-catechin-mono-acetic acid). Guaiaquin (quinine guaiacol-bisulphonate). Heroin (acetic ester of morphine). Holocain (para-diethoxy-ethenyl-diphenyl-amidin hydrochloride). Kryofine (methyl-glycollic-phenetidin). Lactophenin (lactyl-phenetidin). Losophan (tri-iodo-meta-cresol). Lycetol (dimethyl-piperazin tartrate). Lysidine (methyl-glyoxalidin, solution in water). Neurodin (acetyl-p-oxy-phenyl-urethane). Oleoguaiacol (guaiacol oleate). Orphol (beta-naphtholate of bismuth). Orthoform hydrochloride (methyl-para-amido-meta-oxybenzoic hydrochloride). Orthoform, new (methyl-meta-amido-para-oxy-benzoate). Parachlor-salol (salicylate of chlor-phenol). Paraform (para-formaldehyd). Phenacetin (para-acet-phenetidin). Phenocoll hydrochloride (amido-aceto-para-phenetidin hydrochloride). Piperazine (diethylene-diamin). Protargol (silver and albumen). Pyoktanin yellow (imido-tetramethyl-di-p-amido-diphenyl-methan chloride). Pyramidon (di-methyl-amido-phenyl-dimethyl-pyrazolon). Pyrodin (acetyl-phenyl-hydrazin). Quinalgen (ortho-oxyethyl-alpha-benzoyl-amido-quinolin). Salacetol (salicyl-acetol). Salipyrin (salicylate of antipyrin). Salol (phenyl salicylate). Salophen (aceto-para-amido-salol). Sozoiodole mercury (sozoiodolate of mercury). Sozoiodole sodium (di-iodo-para-phenol-sulphonate of sodium). Sozoiodole zinc (sozoiodolate of zinc). Sulphonal (diethyl-sulphon-dimethyl-methan). Stypticin (cotarnine hydrochlorate). Tannoform (methylene-ditannin). Tannigen (diacetyl-tannin). Tannopine (hexamethylene-tetramine-tannin). Thermodin (acetyl-para-ethoxy-phenyl-urethane). Trional (di-ethyl-sulphone-methyl-ethyl-methan). Triphenin (propionyl-phenetidin). Urotropin (hexa-methylene-tetramine). Xeroform (tribrom-carbolate of bismuth). G. W. WILSON, Commissioner. MIXED FLOUR. (21168.) Modification of regulation concerning the placing of caution labels upon packages of mixed flour. [Circular No. 73-Int. Rev. No. 533.] TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., May 17, 1899. To collectors of internal revenue and others: The regulation concerning the placing of caution labels upon packages of mixed flour, as shown in paragraph under Form W, on page 14, series 7, No. 25, is modified to read as follows: The label must be securely affixed by paste or printed horizontally across the side of the package in such a way as to be exposed to public view and easily read, and it must not be placed over or upon the Government brand. G. W. WILSON, Commissioner. Approved: L. J. GAGE, Secretary. PAWNBROKERS. (21524.) Pawnbrokers' tickets. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 23, 1899. To collectors of internal revenue: The ruling of this office, embodied in circular letter of July 20, 1899, as to the liability of pawnbrokers' tickets to stamp tax as warehouse receipts is hereby modified and revoked as follows: The tax will not be held to have been incurred in any case except where the article deposited is deposited for storage purposes and not as a pledge. The ruling as originally made proceeded upon the theory that pawnbrokers who claimed to do a storage business and to store goods for hire, in order to avoid State laws of limitation upon interest charges, might properly be taken at their word and their receipts be placed in the taxable category as warehouse receipts, because of being given, prima facie, for goods "held on storage." Upon further consideration, it is concluded that the pretense of pawnbrokers that goods pledged with them are held on storage by them, and their practice of charging the depositor therefor does not make it true that they are so held within the meaning of the act of June 13, 1898, as to goods and merchandise pledged as security for money loaned. And if the goods are not held on storage the receipts issued therefor are not warehouse receipts. Some reasons for this conclusion are— First. The fact that an identical provision in the internal-revenue act of July 1, 1862, was not construed by the head of this Bureau or by his immediate successors as applying to pawnbrokers' tickets. Second. The fact that the instrument known as "warehouse receipt" has a fixed and determined meaning. The words are descriptive of a specific thing, and it is deemed probable that a pawnbroker's receipt or ticket, given for property pledged with him, would not be held by the courts to have the characteristics of such specific thing. Third. The fact that the stamp tax if imposed would be added to the charge made by the pawnbroker, thereby additionally burdening the unfortunate. You will please advise all parties in interest in accordance with the foregoing. ROBT. WILLIAMS, Jr., Acting Commissioner. POST STAMPING OF INSTRUMENTS AND DOCUMENTS. (21539.) Post stamping of instruments or documents of any description mentioned in Schedule A, act of June 13, 1898, after the expiration of twelve months from date of issue. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 25, 1899. To collectors of internal revenue: Section 13 of the act of June 13, 1898, deals first with intentional omissions to affix and cancel stamps upon any instrument mentioned in Schedule A, making such an omission a misdemeanor, punishable by fine and imprisonment. The first proviso to the section is somewhat ambiguous in that it reads In all cases where the party has not affixed to any instrument the stamp required by law thereon at time of issuing, selling, or transferring the said bonds, debentures, or certificates of stock or of indebtedness, and he or they, or any party having interest therein, shall be * * subsequently desirous of affixing such stamp to said instrument, or, if said instrument be lost, to a copy thereof, he or they shall appear before the collector of internal revenue of the proper district, who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of ten dollars, affix the proper stamp to such bond, debenture, certificate of stock or of indebtedness or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped when made and issued. The words "selling, or transferring the said bonds, debentures, or certificates of stock or of indebtedness," were apparently interpolated in the text of the statute after the word "issuing," in the place of the words "the said instrument," as found in section 3422, Revised Statutes, without it being observed that they would tend to limit the operation of the provisos to said section to the particular instruments specified therein, notwithstanding the body of the statute deals with all instruments of whatever kind mentioned in Schedule A. This office, however, is of opinion that it was not the legislative intent to so limit the scope of the provisos. It has, therefore, held that all instruments mentioned in Schedule A are embraced in said provisos. The second proviso authorizes the post stamping of "any such instrument" not stamped by reason of "accident, mistake, inadvertence, or urgent necessity, and without willful design to defraud the United States," within twelve months of date of issue, and empowers the collector to remit the penalty and to cause the instrument to be stamped, and declares said instrument then valid as if stamped when issued. The above are all the provisions of the section which have relevancy to cases now pending or hereafter to arise. It appears, therefore, that no provision has been made whereby the penalty incurred by nonwillful omission to stamp instruments can be remitted by the collector and the instruments stamped and validated after twelve months from date of issue. The act seems to be silent as to any method whereby such omission can be cured otherwise than under the first proviso. Collectors are instructed that in cases of nonwillful omission to stamp instruments, arising after twelve months from date of issuance of the same, where the parties interested wish to avoid the payment of penalty, no other or further action on the collector's part will be expected than the collection of the stamp taxes due. No steps need be taken in such cases to enforce collection of the penalty, but no notation will be made by them on the instrument in such cases. ROBT. WILLIAMS, Jr., Acting Commissioner. |