438         Revised  Regulations  Relating  to  the  Tax,  Etc.   {  ^^ly^i^g^ 
the  purchaser  is  the  consumer,  and  the  vendor  must  affix  the  proper 
stamps  to  the  container  or  package  in  which  the  article  is  sold. 
"Taxable  articles  given  away  as  free  samples  are  not  subject  to 
tax  if  a  notation  is  made  on  the  package  that  the  articles  is  not  to  be 
sold  for  consumption  or  use,  but  is  a  free  sample." 
2.  Article  7  has  been  rewritten  in  such  a  manner  that  the  tax 
imposed  by  Section  907  of  the  act  must  be  computed  upon  each 
article  sold.  Heretofore  when  one  person  bought  two  or  more  articles 
at  one  time,  the  tax  might  be  computed  on  the  sale  as  a  whole,  but  a 
reconsideration  of  the  law  showed  that  this  practice  was  erroneous, 
and  that  the  tax  must  be  paid  upon  each  article  separately. 
3.  Article  8  formerly  held  that  this  tax  applied  to  sales  made  to 
the  Government,  but  in  the  Revised  Edition  is  amended  so  as  to 
liold  that  this  tax  does  not  attach  to  articles  sold  to  the  United  States 
Government.  (This  tax  is  a  consumer's  tax.  But  the  manufac- 
turer's excise  tax  under  Section  900  applies  to  sales  made  to  the 
Government,  because  that  tax  is  not  required  to  be  collected  from 
the  consumer.) 
4.  In  Article  9  attention  is  called  to  the  fact  that  bay  rum, 
witch-hazel,  and  shampoo  oils  and  liquids  are  taxable  as  toilet  prepa- 
rations: that  all  toilet  soaps,  whether  medicated  or  not,  are  taxable 
under  Section  900,  when  sold  by  the  manufacturer,  and  not  under 
Section  907. 
5.  The  following  clause  is  added  to  Article  14: 
"If  an  article  is  advertized  under  a  coined  word,  the  exclusive 
use  of  which  is  claimed  by  one  manufacturer  or  dealer,  such  coined 
word  may  or  may  not  be  a  trade-mark,  but  it  indicates  the  distinctive 
origin  of  the  article  and  renders  the  sale  thereof  taxable,  whether  it 
is  applied  to  one  or  more  articles  sold  by  such  manufacturer  or  dealer." 
6.  The  two  following  paragraphs  have  been  added  to  Article  16: 
-  "(e)  Cough  drops  sold  in  packages  or  cartons  having  the  words 
'cough  drops,'  'cold  tablets,'  'throat  lozenges,'  'throat  pastilles,' 
'troches'  thereon,  or  otherwise  held  out  as  a  remedy  or  specific,  are 
taxable  under  Section  907.  Cough  drops  sold  in  bulk  and  held 
out  or  recommended  as  a  remedy  or  specific  are  taxable.  Candy 
cough  drops,  such  as  lemon,  lime,  and  hoarhound  drops,  sold  in  bulk 
by  the  pound  or  otherwise,  and  not  held  out  or  recommended  in 
any  manner  as  a  remedy  or  specific,  are  not  taxable  under  Section 
907,  but  are  taxable  as  candy  under  section  900,  when  sold  by  the 
manufacturer,  producer,  or  importer. 
