Page:United States Statutes at Large Volume 40 Part 1.djvu/1149

 SIXTY-FIFTH CONGRESS. Sess. III. C11. 18. 1919. 1131 "That there shall be levied, assessed, collected, and paid upon ”*“°'“°S· 0 ium, coca leaves, any compound, salt, derivative, or preparation srl§`§,°02°§}3§EZE°“° tlliereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an internal—revenue tax at the rate of 1 cent per ounce, and any fraction of an ounce in a package shall be taxed as an ounce, suc tax to be paid by the importer, manufacturer, producer, or compounder thereof, and to be represented by a propriate stamps, to benprovided by the Commissioner of Internal lgevenue, with the approv of the Secretary of the Treasury; and the stamps herein provided shall be so affixed to the bottle or other container as to securely seal the stopper, covering, or wragpler thereof. " e tax imposed by this section shall be in addition to any Additi¤¤¤1¢¤d¤ty. import duty imposed on the aforesaid drugs. ‘It shall be unlawful for 811(¥J)6I‘SOD to purchase, sell, dispense, or m’f_{’,§§’},mgg{,¤m¤g,j distribute any of the aforesai rugs except in the 0 ` al stamped ful- _ package or from the original stamped package; and the absence of vi.§i,l’°$¤3.°,°’°“d°”°° °‘ appropriate tax—paid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this section by the person in whose 8-lpossession same may be found; and the possession of any U,,;,w,,,,,,,,,,,,,,_,.,,,_ origin stamped package containing any of the aforesaid drugs by any pgrson w o has not registered and (paid special taxes as by t section shall be prima facie evi ence of liability to suc spe- - cial tax: Promkled, That the provisions of this paragraph shall not ggfwmbh to apply to any person having in his or her possession any of the afore- uuapmezprsemena said drugs which have been obtained from a registered dealer in pur- — suance of a prescription, written for legitimate medical uses, issued by a ph icxan, dentist, veterinary eon, or other practitioner under this Act; and where gliigiottle or other container in commu requirewhich such drug may be put up biggie dealer upon said prescription "‘°“°" bears the name and registry num of the druggist, serial number of prescription, name and address of the patient and name, address, an registry number of the person writing said prescription; or to mmm: simmthe dispensmg, or administration, or giving away of any of the afore- ”“"“°“*°‘°‘ said drugs to a patient by a registered physician, dentist, veterinary surgeon, or other practitioner in the course of his professional practice, and where said drugs are dispensed or administered to the patient for legitimate medical purposes, and the record lapt as reckuired by this Act of the drugs so dispensed, administer, distri uted, or iven away. "And all 5re provisions of existing laws relating to the engraving, ,,,%u“§K,,_ ""“'°“°'“ issuance, sale, accountability, canoe lation, and estruction of taxpaid stamps provided for in the intemal-revenue laws are, in so far as necessary, hereby extended and made to apply to stamps provided by this section. _ "That all unstamped packages of the aforesaid dm? found in the w@°‘““M possession of any erson, except as herein provided, s all be subject to seizure and foriiziture, and all the provisions of existing internalrevenue laws relatin to searches, seizures, and forfeitures of unstamped articles are liereby extended to and made to appgy to the artic es taxed under this Act and the persons upon whom these taxes are imposed. "Importe1s, manufacturers, and wholesale dealers shall keep B°°°""·'°*“"“ °*°· such books and records and render such monthlyl returns in relation · to the transactions in the aforesaid drugs as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations require. _ ‘ The Commissioner of Internal Revenue, with the approval of F·¤¢¤*¤¤¤¤~ the Secretary of the Treasury, shaH make all needful rules and regulatrons for carrying the provisions of this Act into efi’ect."