(after stating the facts). The case presented in the verdict is clearly within the prohibitory words of the statute, from which we have quoted, since the manner of vending made him a peddler, and the article thus disposed of is-embraced in the statutory enumeration of those for which a license, preliminary to such peddling, is required by the *508law. This was conceded in the argument before us, and the •controversy was, whether the mixture thus prepared and sold were goods of the defendant’s own manufacture, in the sense of the exempting and concluding proviso.
The contention on behalf of the State is, that inasmuch as the article peddled was a “ nostrum, or medicine,” and plainly the latter, after which, are enumerated “goods, wares and merchandise,” the former constitute „a distinct class, of which an unlicensed sale by peddling is forbidden, and when, in the process, the prohibition is removed from “ goods” maufactured by the party himself, it has no application to the articles designated “nostrums, or medicines,” and as to these, the act remains in force, unaffected by the exception in the proviso.
While there is force in the suggestion of such restricted operation in the proviso, and that the intention was to allow the sale of one’s own manufactured or made goods, others than those denominated “nostrums, or medicines,” as to which a license in all cases is required, we are not prepared to accede to such a rigid interpretation to a statute so highly penal, and to say that the term goods, used for brevity, and comprehensive enough, in its general meaning, to embrace the preceding articles also, yet, we think, the mere admixture of the drugs constituting the “ Herbs of Life,” the attractive and delusive name given to it, is not a process of manufacturing within the meaning of the exception. The mere fact, that the drugs were here mixed by the defendant, could ■scarcely have been intended to place them beyond the contemplated taxation, while the same mixture done by others would be subject to the tax. The distinctions could hardly have been contemplated by the enacting General Assembly. The mixing of ingredients is not the conversion of them into a new article, of which the process of manufacturing can be reasonably predicated. The process meant, was such as a conversion of rags into paper, ginned cotton into yarn, *509or cloth, wood into articles of farm or domestic use, and the like. So that a new article is formed, and • this by the industry of man and expenditure of labor, which, by its increased value from labor thus bestowed, it was intended by the exemption to foster and favor.
Thus understood, the defendant cannot, by merely putting certain drugs together and boiling them, avail himself of the proviso and escape the tax.
There is error, and the judgment must be reversed, and upon the verdict, judgment entered against the defendant in the Court below.
Error. Judgment reversed.