Page:United States Statutes at Large Volume 38 Part 1.djvu/804

 786 SIXTY-THIRD CONGRESS. Sess. III. Ch. 1. 1914. ?¤>¤¤¤¤·>¤·._¤¤¤·· It hall be unlawful for any rson re uired to register und the Xhlgilir mmtm term; of this Act to produce, irlireport, mtdnufacture, compoundlirdeal in, dispelpse, sell, d1stt;·ib&1te,(pr grgchpway anay of the afgrgsiaid digg; without aving regis re an pai especi taxprovide orin ti 11. " *”“’S"“" "°°"“’· S0cTl;n.t the_ word "person" as used in  Act shall be construed to mean and mclude a partnership, association, company, or corpora- ,,,§,‘2f°‘°’ '““ "‘”"' tion, as well as aal natural pprson; anill allllprovipions oihrzxisting law `°l'“` rm ietf sglcntion tEy—two hrindred andpfdrty of, the Revised Sliatutes of the United States are hereby extended to the special tax herein “'“”·°“‘~   Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regulatrons for carrying the Igpvrsrons of this Act mto effect. &5§§°e°§°&¥,°Z: SEO. 2. That it Shall unlawful for_andy;-uperson to_sell, barter, sm ¤¤*·**¤L epchange, or gl-gre agvstrynany of tht: afpresaid h  ielxcepsoarii plprsuanpie - 0 awrrtteno ero person w omsuc ers, artere , _ x hangi or `ven, on a form to be issued in blank for that se ,,,,',§{°“°"'““"' °' °"' laiycthe riimigslioner of Internal Revenue. Ever? xrson whhugilall acccipt any such order, and  thereo hauall sell, barteri; ange, o awa an o oresar drugs, s reserve suc glider for a plegidrl of tvgo ygars in such a way as to be readily accessible to inspection b anyh officer, agent, or employee of the Treasury Depglartlrpgnt dug au orizeilnflor th11a;·p  and (gre State, Tegrrton ° trict municrpal,' ins o c' nam in section ve ¤¤v¤¤•¢•¤r•¤¤¤=·•¤- of this Act. E’very n who shall give an order as herein provided to an other person for any of the aforesaid drugs shall at or before the ' . Y . . . time of grvzaggiuch ogéler, inake gr czirse to be mage a gupgzcate thereof ona orm issu in lank or atpurpose the mmissioner of Internal Revenue, and in case of the acceptanceyof such order, shall pr%z·erv§ch duphgairte for said penlpdtrg trap years in such a pay as to re accessr etoins tron eo ce, ts, m yees mxnprim. and officiaii hereinbefore rnpzirtioned Nothirig ldgilltaingd pid) _ section shall apply-- p,;;°,{;g£¤g}c_“*° **¥ (a) To the rspensingor distribution of any of the aforesaid drug _ to a. patient by a physrcran, dentist, or veterinary surgeon registered ,*{%—,_,,,_k_p,_ under %l1stActhm ltihe coursg of his professional practice onhzi fromded` a suc p °cian entist or vetenw sur eon s ee a. record _0f all suchmdnrgp disperised or distm uted, showing the amount dispensed or distrr uted, the date, and the name and dress of tho.; patient to wlandguch dings (arse c§spe(r;sed or distributed, exoep suc asmay nseor'tri tetoa atient n~ whom such physician, dentigt or veterinary dlurgeon shfll persorliirllly attend; and such record shall be kept for a riod of two years from the date of d§p(<insinij¢S:rAdistributing such gorugs, subject to inspec- _ tron, as provide rn t ct. u,l,’{‘,ZY‘ "" "‘"""" (b) To the sale, dispensing, or distribution of any of the aforesaid drugs by_a dealer to a consumer pnder and in pursuance of a written r _ prescription 1ssued_by a physician, dentist, or veterinary surgeon ,§%*;*;,q¤,,_,_,_ registered under thrs Act: Provided, Tunqever, That such prescription s as eaonwcs ansa es .%;§%.’§;2;?.;§’ driiét ..*3 §'.r...-...3-‘," ..‘£.,"" S hrltbh *g‘*°" EX, s n w 0 s ave issu prescription for a period of two years from therda; oiimigllirldlki Zulgzh prescription rs filled m such a way as to be readil accessible to inspectioncléy the officers, agents, employees, and oflihials hereinbeforc mention . ’§f °‘}’;’";j"§;’“;,§*’ (e) To the sale, exportation, shi ment, u li f n f the ggutrzirm S I t g aforesaid drugs by any person withilir the U(Il1lt€((iS`;:.l£{dS00T88I§`('ll`6Hi'
 * $·S-,=·¤~324°·P·°”~ la to s taxes so ar as a 'ca e inc ud1ng` revisions
 * ~·¤=·=*<»··- the same: And promkl4;d_further, That such deal h ll u h