Translation:Shulchan Aruch/Orach Chaim/297
1. The Laws of Spices for Havdalah, 5 Seifim: We bless over spices if one has them. If not, one does not have to go after them.
2. We do not make a blessing over spices for a bathroom, nor over those for used for the deceased (and specifically) those which are placed on top of the bed of the deceased, and not over spices used at a gathering for the deceased, because this is simply like a party for a gentile. RAMA: And if one does make the blessing over these spices he has not fulfilled his obligation and he must go back and make a blessing on other spices [Beis Yosef in the name of the Orach Chayim]
3. Sacks full of spices that a gentile uses beneath pitchers of wine, even though it is permitted to smell them, we do not make Havdalah over them.
4. It is customary to make a blessing over the myrtle whenever possible. RAMA: And there are those who say that we do not make a blessing over a dry myrtle who's fragrance has mostly faded, but rather we use other spices and this is the custom in our countries. And it seems to me that one should use a myrtle with spices for this is what the rest of the world does.
5. One who cannot smell does not make the blessing over the spices unless his intent is to fulfill the obligation on behalf of the members of his household who will smell [the scents] and are minors, but who have reached the age when they are to be trained [in the observance of the mitzvos], or to do fulfill the obligation for one who does not know (how to bless).