Page:United States Statutes at Large Volume 42 Part 1.djvu/327

 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. 299 in the course of their professional practice are in attendance, shall "AX °N ’“"°°“°¤· pay $3 per annum. "Every person who imports, manufactures, compounds, or other- §’}_§;i},$‘,$,’;;i°°·m8uu_ wise produces for sale or distribution an of the aforesaid drugs f¤<=wr·=r¤.p¥¤du¤ersshall e deemed to be an importer, manufacturer, or producer. "Every person who sells or offers for sale any of said drugs in the W"°‘°S°*° °°“‘°'s· original stamped packages, as hereinafter provided, shall be deemed a wholesale dealer. "Every person who sells or dispenses from original stamped pack- R°"‘“ "°°'°"· ages, as hereinafter fprovided, shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of an person §',;’,'Q·’,§§·bmm8sS shall be considered for the purpose of this Act his place of business; ` but no employee of any person who has registered and paid special Em¥"°’°°* °"’mP°· tax as herein reguired, acting within the scope of his employment, shall be require to register and fpay special tax provided b this section: Providedgurther, That o cials of the United States, Terri- °‘“°*“*s“°°‘“°‘*· torial, District of olumbia, or insular possessions, State or municipal governments, who in the exercise of their official duties engage in any of the business herein described, shall not be required to register, nor pag special tarc, nor stamputhe aforesaid drugs as hereinafter _ _ prescribed, but their r1ght to t `s exemIption shall be evidenced in E“d°°°°'°¤“*'°**- such manner as the Commissioner of nternal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe. " It shall be unlawful for any person required to register under the w,{{,",,,*{,°’§e;§‘s§;,,‘§},$,; provisions of this Act to impprt, manufacture, produce, compound, ¤¤¤¤wf¤1- sell, deal in, dispense, distri utc, administer, or {give away any of the aforesaid drugs without having registered an paid the special tax as imposed by this section. "That the word ‘person’ as used in this Act shall be construed s,Q.[,§§'s°“·" °°“' to mean and include a partnership, association, company, or cor- cagg¤¤¤¤ laws emioration, as well as a natural person; and all provisions of existing ` law relating to special taxes, as far as necessary, are hereby extende and made applicable to this section. "That there shall be levied, assessed, collected, and paid upon s,_{{,‘f;'g‘,{*p,°df;,{f““° o ium, coca leaves, any compound, salt, derivative, or preparation tlllereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an intemal-revenue tax at the rate of 1 cent per ounce, and an fraction of an ounce in a package shall be taxed as an ounce, such tax to be paid by the importer, manufacturer, producer, or compounder thereof, and to be represented by appropriate stamps, to be provided by the Commissioner of Internal §evenue, with the approval 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 wrapper thereof. _ _ "The tax imposed by this section shall be in addition to any p°·‘;,";}{f§;§‘“‘ ‘° *“°‘ import duty imposed on the aforesaid drugs. _ ‘It shall be unlawful for an erson to purchase, sell, dispense, or u,£§’,};,’;§,, °,f,c_‘}’,‘{§§ distribute any of the aforesaitlldi-ugs except in the original stamped lawfulpackage or from the original stamped package; and the absence of ev§,';°§,°,,'f,°f,,‘§§,,,§,,*°,§,{’§‘· 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 possession same may be found; and the possession of any U“1°"'““’°°"““*°“‘ original stamped package containing an of the aforesaid drugs by an person who has not registere andy paid special taxes as requiredyby this section shall be prima facie evidence of liability to §§,‘{°“§,,,,u,,,,,l, to such special tax: Provided, That the provisions of this paragraph xw prescriptions. shall not apply to any erson having in his or her possession any of ` the aforesaid drugs which have been obtained from a registered dealer in pursuance of a prescription, written for legitimate medical