Page:United States Statutes at Large Volume 38 Part 1.djvu/807

 M, SIXTY-THIRD CONGRESS. Sess. III. Ch. 1. 1914. 789 to apply to the sale, tribution, giving away, dispensing, or possession of preparations and remedies which do not contain more than two grams of opium, or more than one-fourth of a grain of morphine, or more than one·eighth of a grain of heroin, or more than one of codeine, or any salt or derivative of any of them in one Hui ounce, or, if a solid or semisolid preparation, in one avoirdupois ounce; or to liniments, ointments, or other preparations which are prepared for external use only, except liniments, omtments, and other preparations which contain cocaine or any of its salts . or alpha or beta eucaine or api of their salts or any synthetic substitute for them: Promkled, at such remedies and preparations {;°,,'f,'{§{’,;,,,,_ are sold, distributed, given away, dispensed, or pomessed as medicines and not for the purpose of evading the intentions and provisions of this Act. The provisions of this Act shall not apply to deco- F“'”“"°‘°°P"°"‘ cainized coca leaves or preparations made therefrom, or to other prgparations of coca leaves which do not contain cocaine. ‘ nc. 7. That all laws relating to the assessment, collection, re- 1,$,'§°§{,'{,°,§§,?§{°°*°‘ mission, and refund of internakrevenue taxes, including section R·¤··¤¤¤-3¤°»P·<m thirty-two hundred and twenty-nine of the Revised Statutes of the United States, so far as applicable to and not inconsistent with the provisions of this Act, are ereby extended and made applicable to the special taxes imposed by this Act. P . 0, dma ’ Sec. 8. That it s all be unlawful for any person not registered by nomngistered pu. uuder the provisions of this Act, and who has not paid the special tax ‘°'“ “““"'““‘ provided for by this Act, to have in his possession or under his control any of the aforesaid drugs; and such possession or control shall be presumptive evidence of a violation of this section, and also of a hmm violation of thmprovisions of section one of this Act: Provided, That ampuéms. this section sh not apply to any emplo ee of a registered person, or to a nurse under the supervision of a pliysician, dentist, or veterinary surgeon registered un er this Act, having such possession or control by virtue of his employment or occupation an not on his own account; or to the possession of any of the aforesaid drugs which has or have been prescribed in good faith by a physician, dentist, or veterinary surgeon registered under this Act; or to any United States, State, county, municipal, District, Territorial, or insular omcer or official who has possession of any said drugs, by reason of his official duties, or to a warehouseman holdin}; possession for a person registered and who has paid the taxes rm er this Act _; or to common car- Pm, M mm mn riers engaged in transporting such drugs: Prmndedfurther, That it equine. P shall not be necessary to negative any o the aforesaid exemptions in any complaint, information mdictment, or other writ or proceeding laid or brought under this Act; and the burden of proof o any suc exemption s all be upon the defendant. Punishment for vim Sec. 9. That any person who violates or fails to comply with any rams. of the requirements of this Act shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court. Mlm al mma Sec. 10. That the Commissioner of Internal Revenue, with the revemue °2m¤a1s au. approval of the Secretary of the Treasury, is authorized to appoint “‘°“‘°"· such agents, deputy collectors, inspectors, chemists, assistant chemists, clerks, and messengers in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the Yprovisions of this Act. A _ _ Sec. 11. hat the sum of $150,000, or so much thereof as may be ,,,,£§g'§"‘°""“ '°‘ necessary, be, and hereby is, appropriated, out of any moneys in_ the Treasury not otherwise appropnated, for the purpose of carrying into effect the provisions of t Act.
 * -Sec. 6. That the pgovisions of this Act shall not be construed b;’_{?_“ ¤°" °“°°*°d