TIIE MEDICINE STAMP AND LICENCE ACTS. 
299 
within the city of Edinburgh, there shall be charged a stamp duty of forty shillings ; 
and for and upon every licence so taken out by any other such person who shall reside 
in any city, borough, or town corporate, or in the towns of Manchester, Birmingham, or 
Sheffield, there shall be charged a stamp duty of ten shillings ; and for and upon every 
licence so taken out by any other such person residing in any other part of Great Britain, 
there shall be charged a stamp duty of five shillings.’ 
“ The penalty for selling such articles without possessing a licence is £20. 
The fourth and fifth sections refer to certain exemptions similar to those con¬ 
tained in the 52 Geo. III., which is entitled '‘An Act to A mend ’ the former 
Acts, etc. etc. This Act repeals the schedule of 44 Geo. III., substituting an¬ 
other which contains a long list of patent and proprietary medicines liable to 
duty ; an enumeration which is rendered almost unnecessary by the following 
paragraph :— 
“ ‘ And also all other pills, powders, lozenges , tinctures, potions, cordials, electuaries, 
plaisters, unguents, salves, ointments, drops, lotions, oils, spirits, medicated herbs and 
waters, chemical and officinal preparations whatsoever, to be used or applied externally 
or internally as medicines or medicaments, for the prevention, cure, or relief of any dis¬ 
order or complaint incident to, or in anywise affecting the human body, made, prepared, 
uttered, vended, or exposed to sale, by any person or persons whatsoever, wherein the 
person making, preparing, uttering, vending, or exposing to sale the same, hath or 
claims to have any occult secret or art for the making or preparing the same, or hath or 
claims to have, any exclusive right or title to the making or preparing the same, or 
which have at any time heretofore been, noware, or shall hereafter be prepared, uttered, 
vended, or exposed to sale, under the authority of any letters patent under the great seal, 
or which have at any time heretofore been, now are, or shall hereafter be, by any public 
notice or advertisement, or by any written or printed papers or hand-bills, or by any 
label or words written or printed, affixed to or delivered with any packet, box, bottle, 
phial, or other enclosure containing the same, held out or recommended to the public by 
the makers, venders, or proprietors thereof, as nostrums, or proprietary medicines, or as 
specifics, or as beneficial to the prevention, cure, or relief of any distemper, malady, 
ailment, disorder, or complaint incident to or in anywise affecting the human body.’ 
u The 52 Geo. III., which confirms the provisions above quoted from the former 
Acts, enacts also, that the stamps provided and supplied by the Commissioners 
of Stamps, denoting the duty charged on each packet, box, bottle, pot, phial, or 
other enclosure, shall be 
“ ‘ Properly and sufficiently pasted, stuck, fastened, or affixed thereto, so and in such 
manner as that such packet, box, bottle, pot, phial, or other enclosure, 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.’ 
“The penalty for non-compliance with this order is ten pounds. 
“ The following are the special exemptions : 
“ ‘It is provided by the fourth section, that it shall not be necessary for any victualler, 
confectioner, pastrycook, fruiterer, or other shopkeeper in Great Britain, who shall only 
sell any of the artificial or other waters mentioned in the schedule hereunto annexed, to be 
drunk in his or her house or shop, and which shall be actually drunk therein, to take out 
a licence for that purpose under the provisions of the said A cts of the 4 2nd and 44/A years 
of his Majesty’s reign, provided such ivaters shall he 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, 
“‘All drugs named or contained in the book of rates subscribed with the name of 
Sir Harbottle Griinstone, Baronet, and mentioned and referred to by the Act of Tonnage 
and Poundage made in the Twelfth Year of the Reign of King Charles the Second, and 
in another book of rates, intituled ‘An additional Book of Goods and Merchandise 
x 2 
r 
