Page:United States Statutes at Large Volume 40 Part 1.djvu/1148

 1130 SIXTY-FIFTH ooxennss. sees. III. cH. 18. 1919. SPECML wm- to a pgnalty of not mqge lnhan $1,000 or to imprisonment for not _ _ more t an one rear or ot. >`°r°°°1°S` Sec. 1006. Tliat section 1 of the Act of Con ess approved Decem- _ ber 17, 1914, is hereby amended to read as folldws: ,,,§?P‘“m·°°"“ 1°“""s· "SEcT10N 1. That on or before July 1 of each year every person m{_g;i;¤({*e;{§gs¤:¤;·;g:sfgg; who imports, manufactures, produces, compounds, sells, deals in, disqusyeam register. ’ penses, or gives away_op1um or coca leaves, or any compound, manu- ,,,Q,‘§&ed°f8· P' ”5· gcturqi sa t, dprivativei or prepargtinln tihcreof, ihall register with t e co ector o interna revenue o the istrict is name or st ·le, place of business and place or places where such business is to be darriedém, and pay thqlspecisg taxes hereinafter providelql ; f h W R¤si¤¤¤¢i<2¤¤•f · ‘ ve ersonwoon anuar 1,1919 isenae inan o the Eilidsilmm lg activitielsyabove enumerated, or wyho between such iiate and the passage of this Act first engages in any of such activities, shall within 30 days after the passage of: this Act make like registration, and shall paygthe proportionate part of the tax for the period ending June 30, 19 ; an _ u1§r:?tiir¤si¤b¤si¤¤s¤ “Every person who first engages in any of such activities after the ` passage of this Act shall immediately make like re 'stration and pay the propo§;)gq1nate part of the tax for the period ending on the following um S R¤*¤¤¤¥¤¤· "Importers manufacturers, producers, or compounders, $24 per annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary surgeons, and other practitioners awfully entitled to_ distribute, dispense, give away, or admimster any of the aforesaid drugs to patients upon whom the m the course of their professional practice are in attendance, shag _ mm paygli per annum. h _ Impmm, mmm _ veig person w o imiports, manufactures, compounds, or othermmrsproducers {msg pro  {or sale or stributioé any of the afoilpsaid drugs shall 0 e eeme 0 e an importer, man acturer, or ro ucer. Wh 1°s°1° d°°l°r' f‘lBvery person who sells or offers for sale anypof said drugs in the ongiimil   packages, as hereinafter provided, shall be deemed a w o es e ea er. “°‘““ °°‘“°'· "Every person_ who sells or dispenses from original stamaped hmm pacl<§es, as heremafter provided, shall be deemed a retail de er! m,c,,0,,,,,,,,,,,,,,_ · ro ed, That the office, or if none, the residence, of any person Employees mmm shall be considered for the purpose of this Act his place of _ llSlI1€‘§$' · but no employee of any person who has registered and paid special tax as hcre1n_re(gu1red, acting within the scope of his employment, Omcmsmmod shall be require to register and mpay special tax provided by this ‘ section: _Prqvzded(’urther, That o cials of the United States, Territonal, District of olumbia, or insular possessions, State or municipal governments, who m the exercise of their official duties engage in any of the builiqess herein descri1l;;ed,fshall ning be required to gegister, . nor pa speci ax,_ nor stam the a. oresai ru as hereina ter pre- E°d°°°°'°°°*”`L scribed? but their right to this exemption shall EZ evidenced in such manner as the Commissioner of Internal Revenue, with the approval lm nm et wh of {the Secretary of the Treasury, may by regulations prescribe. mt E‘,§g,,,,g,,,,‘§,;“‘,,,,j It shall be unlawful for any person required to register under thé !¤w*¤L prov1sions_of this Act to_11n‘n)ort, manufacture, produce, compound. sell, deal in, dispense, distri ute, administer, or `ve away any of the aforesaid drugs without having registered and! paid the special ,_PmDn,,_mstm€d_ tag rggiimposed by this section. _ _ General im-, 8,,,,,,. at the word person as used in this Act shall be construed to "·‘*"‘*· mean and mclude a partnership, association, company, or corporation,_as well as a natural person; and all provisions of existing law relating to special taxes, as far as necessary, are herebv extended and made applicable to this section. '