Page:United States Statutes at Large Volume 42 Part 1.djvu/328

 300 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. “‘ °’?"“‘°°""’?· uses, issued b a h sician, dentist, veterin s eon, or other mS§iii°m°’ r°q““`° practitioner reysteiiedy under this Act; and whielrig tlileriottle or other container in v§ich such drug may be put up bg the dealer upon said Aprescription bears the name and registply num er of the seri number of prescription, name and a dress of the patient, an name, address, and reiglistry number of the person writing said igmgsigu =¤i¤=i¤- ppescrippicipl; 01% to   penséing, ortadmip)istration,tor   away ’ oan 0 G80I‘6S8.1 drugs oa aien yareisere sician, denti§, veterinary surgeon, or other practitionei; in thepcoiirse of his professional ractice, and where said drugs are dispensed or administered to the patient forl 'timate medical purpgses, and the recordt6l·:e(pt(psstret?11ti0r(eid0l;y this (gist of the drugs so pensed, admmis e r1 u, ven awa . ¤piiiig£1s,’°g°1°°°”S "And all the provisions of exisf ylaws relaf to the engraving, issuance, sale, accoimtability, canlcriglation, andndestruction of taxpaid stamps provided for in the internal-revenue laws are, in so far asdn heiieby extended and made to apply to stamps pro- V1 e y sec 1on. ,,§§‘k‘;‘°céj"°¤S°*¤P•d “That all unstamped packages of the aforesaid dm? foimd in the possession of any erson, except as herem provided, s all be subject to seizure and foriiaiture, and all the provisions of existing internalrevenue laws relatingl to searches, seizures, and forfeitures of unstamlped articles are ereby extended to and made to apply to the artic es taxed uplder this Act and the persons upon whom these taxes are impose . ,,§’°°°""“· '°*°”*$· "Importerli, manufacturers, and wholesale dealers shall keep such books and records and render such monthly retiuns in relation to the'transactions in the aforesaid dru as the Commissioner of Interpal Rgylpnue, with the approval of tg; Secretary of the Treasury, _ may y re ations re uire. m,,I§°,§“’°“""’ ‘° "° "The Commissioner? of Internal Revenue, with the approval of the Secretary of the Treasury,_shall make all needful rules and regilations for carrying the provisions of this Act into efl’ect." $§§',{§°,§‘%°32j nc. 1006. That section 6 of such Act of December 17, 1914, as anuilnded Hy sectionf11({07 of the Revenue Act of 1918, is re·enacted wit out c e, as o ows: b;’,{'§€‘ “°° ‘*“°°°°d "Sec. 6.&TTiat the provisions of this Act shall not be construed to apply to the manufacture, sale, distribution, giving]-`awa, dnspensing, or possession of preparations and remedies w 'ch db not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one—eighth of a grain of heroin, or more than one glrain of codeine, or any salt or derivative of any of them in one iiui onmce, or, if a solid or semisolid preparation, in one avoirdupois ounce; or to liniments, ointments, or other preparations which are prepared for external use, only, except liniments, ointments, and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synpropane. thetic substitute for them: Prmnkied, That such remedies and prepa- "‘“°‘*”'°°°*°i¤°=*· rations are manufactured, sold, distributed, given away, dispensed, or possessed as medicines and not for the pur ose of evading the intentions and provisions of this Act: Prmzideg (further, That any manufacturer, producer, compounder, or vendor includingdispensing physicians) of the preparations and remedies mentioned in ,,,§°,§§,‘}§°'°°‘°*·°°°·» this section shall keep a record of all sales, exchanges, or gifts of such preparations and remedies in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of Spgcrgigwarieu fer in- the Treasury, shall direct. Such record shall be preserved for a ` period of two years in such a way as to be readily accessible to inspection by ani officer, agent or employee of the Treas Department duly authorized for that pmrpose, and the State,uT$ierritorial,