Anno Regni GEORGII III. Britanniarum Regis,Quinquagesimo Secundo.
An Act to amend an Act passed in the Forty fourth Year of His Majesty's Reign, for granting Stamp Duties inGreat Britain
, so far as regards the Duties granted on Medicines and on Licences for vending the same.
(52 Geo. 3) C A P. CL.
[28th July 1812]
'WHEREAS by an Act passed in the Forty fourth Year of His present Majesty's Reign, intituled Great Britain,and to grant new and additional Duties in leu thereof , certain ad valorem Stamp Duties were imposed on divers Medicines and Medicinal Preparations specified and described in the Schedule of Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders, Preparations and Compositions thereunto annexed: And whereas it is expedient that the said Schedule should be repealed and an amended Schedule enacted in lieu thereof, and that the said Act should be amended:' May it therefore please Your Majesty that it may be enacted; and be it enacted by the King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authorityof the same, That, from and after the First Day ofSeptember One thousand eight hundred and twelve, the Schedule of Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders, Preparations and Compositions annexed to the said recited Act, and so much of the same Act as relates to the said Schedule, or to the extending of the Provisions thereof to the said Schedule, shall be and the same are hereby repealed; and that instead and in lieu thereof the Schedule annexed to this Act shall be read with the said recited Act and be deemed and taken as Part thereof, and shall, in the Execution of the said recited Act, be applied and construed in such and the same manner as if the said Schedule to this Act had been annexed to the said recited Act and especially enacted therein; and that the Duties by the said recited Act imposed on the Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders, Preparations and Compositions mentioned in the Schedule thereto annexed, shall be deemed and taken to extend to and attach upon the several Drugs, Herbs, Oils, Waters, Essences, Tinctures, Pills, Powders, Preparations and Compositions mentioned and set forth in the Schedule annexed to this Act by the respective Names or Descriptions therein specified, or by whatsoever other Name or Names, Description or Descriptions, the same or any of them have heretofore been, now are, or hereafter shall be called, known or distinguished, as fully and effectually as if the Schedule hereunto annexed had been annexed to the said recited Act; and that all the Powers, Provisions, Clauses, Regulations and Directions, Fines, Forfeitures, Pains and Penalties contained in and imposed by the said recited Act and in and by the Actof the Forty second Year of His Majesty's Reign, hereinafter recited, in any way relating to the Articles, Matters and Things mentioned in the Schedules thereunto respectively annexed, shall be of full Force and Effect, and shall be observed, applied, enforced and put in Execution with regard to the several Articles, Matters and Things mentioned in the Schedule annexed to this Act, in such and the same manner and as fully and effectually as if the Schedule annexed to this Act had been annexed to the said recited Act.
S-II
Persons vending Medicines without Paper Cover provided by Commissioners of Stamps.II Persons vending Medicines without Paper Cover provided by Commissioners of Stamps.
II. And be it further enacted, That if any Person or Persons, whether licensed or not, shall utter, vend or expose to Sale, or offer or keep ready for Sale, whether for Foreign or Home Consumption, or buy, or receive, or keep for the Purpose of selling by Retail, either on his, her or their own Account, or on the Account or Behalf of any other Person or Persons, any Packet, Box, Bottle, Pot, Phial or other Inclosure containing any of the Drugs, Herbs, Oils, Waters, Essences, Tinctures, Pills, Powders, Preparations or Compositions mentioned and set forth in the Schedule annexed to this Act, without a Paper Cover, Wrapper or Label, provided and supplied by the Commissioners of Stamps, pursuant to the said Act of the Forty fourth Year of His Majesty's Reign, or to the Act of the Forty second Year of His Majesty's Reign hereinafter recited, and duly stamped, for denoting the Duty charged on such Packet, Box, Bottle, Pot, Phial or other Inclosure, being properly and sufficiently pasted, stuck, fastened or affixed thereto, so and in such manner as that such Packet, Box, Bottle, Pot, Phial or other Inclosure cannot be opened and the Contents poured out or taken therefrom without tearing such stamped Cover, Wrapper or Label, so as to prevent its being made use of again, then and in such case the Personor Persons so offending shall, for every such Offence, forfeit the Sum of Ten Pounds, to be recovered and applied in such and the same manner as the pecuniary Penalties imposed by the said Acts of the Forty second and Forty fourth Years of His Majesty's Reign, or either of them, in relation to the Duties on Medicines, are or ought to be recovered and applied.
III G. 3. c. 56.
'III. And whereas by an Act passed in the Forty second Year of His Majesty's Reign, intituledAn Act to repeal an Act passed in the Twenty fifth Year of the Reign of His present Majesty, for granting Stamp Duties on certain Medicines, and for charging other Duties in lieu thereof, and for making effectual Provision for the better Collectionof the said Duties . it was enacted, that every Owner, Proprietor, Maker and Compounder of, and every Person in Great Britain , uttering, vending or exposing to Sale or keeping ready for Sale any Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders or other Preparations or Compositions whatsoever, used or applied or to be used or applied externally or internally as Medicines or Medicaments for the Prevention, Cure or Relief of any Disorder or Complaint incident to or in any wise affecting the human Body, or any Packets, Boxes, Bottles, Pots, Phials or other Inclosures with any such Contents as aforesaid, subject to the Duties thereinbefore granted, should annually take out a Licence, which Provision is continued and enforced by the said Actof the Forty fourth Year of His Majesty's Reign, with regard to the Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders, Preparations and Compositions, upon which certain Stamp Duties are thereby imposed as aforesaid; and by the said Act of the Forty fourth Year of His Majesty's Reign, certain Stamp Duties are imposed on the Licences required to be taken out by such Persons as aforesaid, except that by Mistake the Rate of Duty on Licences to be taken out by Persons resident within the City ofEdinburgh is not inserted in the Column intituled ‘Scotland ,’ as it should have been, whence Doubts have arisen whether such Licencesare liable to any Duty;' Be it therefore further enacted, That every such Person as aforesaid resident within the City ofEdinburgh , shall be liable to take out a Licence annually, and every such Licence shall be charged with a Stamp Duty of Two Pounds, as fully and effectually as if the Sum of Two Pounds had been inserted in the Column intituled ‘Scotland ,’ in the Schedule marked (A.) annexed to the said Act of the Forty fourth Year of His Majesty's Reign, as the Duty payable on Licences to be taken out by such Persons as aforesaid resident within the City of Edinburgh .
S-IV
Victuallers, &c. not required to take out Licence who shall sell artificial or other Waters mentioned in Schedule, and which shall be drank in Houses.IV Victuallers, &c. not required to take out Licence who shall sell artificial or other Waters mentioned in Schedule, and which shall be drank in Houses.
IV. Provided always, and be it enacted, That it shall not be necessary for any Victualler, Confectioner, Pastry Cook, Fruiterer or other Shopkeeper inGreat Britain , who shall only sell any of the artificial or other Waters mentioned in the Schedule hereunto annexed, to be drank in his or her House or Shop, and which shall be actually drank therein, to take out a Licence for that Purpose under the Provisions of the said Acts of the Forty second and Forty fourth Years of His Majesty's Reign, provided such Waters shall be sold by him or her in Bottles with Paper Covers, Wrappers or Labels duly stamped, properly and sufficiently pasted, stuck, fastened or affixed to the same in the manner hereinbefore mentioned; any thing in the said Acts contained to the contrary notwithstanding.
Note : this act is listed in the Chronological Table of Statutes as theMedicines Stamp Act, 1812
The SCHEDULE to which this Act refers.
Adam's Solvent. |
Ague and Fever Drops (by Wilson.) |
Addison's Re-animating European Balsam. |
Allan's Nipple Liniment. |
therial Anodyne Spirit. |
Amboyna Lotion. |
Amboyna Mouth Powder. |
Brodum's Nervous Cordial. |
Tooth Powder. |
Browne's British Pills. |
American Alterative Pills. |
Rheumatic Powders. |
Salve. |
Tincture of Yellow Bark. |
Soothing Syrup. |
Bryant's Essence of Coltsfoot. |
|
Tincture.
Andalusia Water.
|
Burridge's Specific for Rheumatic Gout and Rheumatism. |
Anderson's Scots Pills. |
Byron's Pills. |
Angibaud's Lozenges of Blois. |
Bythell's Pectoral Lozenges. |
Anodyne Necklace. |
Camphor, therial Essence of. |
Antapoplectic Pills. |
Catharmian Water. |
Appleby's Tea. |
Cathcart's Edinburgh Ointment. |
Arabian Balsam. |
Water. |
Arnold's Drops. |
Cephalic Snuff. |
Pills. |
Chamberlain's Ointment. |
Arquebusade Water. |
Pills. |
Aromatick Spirit of Vinegar. |
Chapman's Cerate. |
Condensed. |
Chilblain Water. |
Asiatic Bilious Pills. |
Ching's Worm Lozenges. |
Tonic Tincture. |
Chinner's Pills. |
Austin's Chalybeate Pills. |
Church's Anodyne Essence. |
Liniment. |
Antispasmodic Elixir. |
Balm of Mecca. |
Chilblain Ointment. |
of... |
