316 
THE MEDICINE STAMP AND LICENCE. 
duce to their satisfactory settlement, we propose briefly to explain what the 
existing state of the law appears to be, and to point out some alterations which 
have been suggested, and which may possibly be submitted in a more definite 
form at a subsequent period. 
The law requires that on certain medicines, when sold to the public, a duty 
shall be paid, which shall be levied by means of a stamp, to be attached to every 
separate packet of such medicines. This is provided for in the 42 Geo. III., 
which enacts that— 
For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any 
drugs, herbs, pills, waters, essences, tinctures, powders, or other preparation or com¬ 
position whatsoever, used or applied externally or internally as medicines or medica¬ 
ments for the prevention, cure, or relief of any disorder or complaint incident to or in 
anywise affecting the human body, which shall be uttered or vended in Great Britain, 
there shall be charged a stamp duty , according to the rates following (that is to say), 
where such packet, box, bottle, pot, phial, or other enclosure as aforesaid, with its con¬ 
tents, shall not exceed the price or value of one shilling, there shall be charged a stamp 
duty of one penny halfpenny; and where above one shilling, and not above two shil¬ 
lings and sixpence, threepence; above two shillings and sixpence, and not above four 
shillings, sixpence; above four shillings and not above ten shillings, one shilling : above 
ten shillings and not above twenty shillings, two shillings; above twenty shillings and 
not above thirty shillings, three shillings; above thirty shillings and not above fifty 
shillings, ten shillings; and above fifty shillings there shall be paid a stamp duty of 
twenty shillings. 
Some modifications in the application of this law were subsequently made, 
and schedules were given in which the medicines subject to the duty were enume¬ 
rated ; but the 52 Geo. III., in addition to a schedule, contains 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 
daims to have any occult secret or art for the making or preparing the same, or hath or 
claims to I a^e, any exclusive right or title to the making or preparing the same, or 
which have at any time heretofore been, now are, 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 distem¬ 
per, malady, ailment, disorder, or complaint incident to or in anywise^ affecting the 
human body. 
The specified exemptions to the operation of this law are as follows .— 
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 Acts of the 42 nd and 44 th years 
of his Majesty’s reign, provided such waters 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 ; anything in the 
said Acts contained to the contrary notwithstanding. 
