Page:United States Statutes at Large Volume 42 Part 1.djvu/329

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 301 District, municipal, and insular officers named in section 5 of this ‘j" °"'"’“‘°?’"°$· Act, and every such person so possessing or dis osing of such pre a- i;Z_l;i3&yp';§ii pay. rations and remedies shall register as required) in section 1 of tlhis “‘°°'°“°X‘°q“"°d· Act and, if he is not paying a tax under this Act, he shall pay a special tax of $1 for each year, or fractional part thereof, in which he is engaged in such occupation, to the collector of internal revenue of the istrict in which he carries on such occu ation as provided in this Act. The provisions of this Act as amend)ed shall not apply ,,B§§’,‘;°“i,§¥°dn*,§{°l{,,*}j to decocainized coca leaves or pre arations made therefrom, or to med-' " other preparations of coca leaves which do not contain cocaine/’ C F I. Sec. 1007. That all opium, its salts, derivatives, and com ounds, wg€g$$`"“m° smwd and coca leaves, salts, derivatives, and compounds thereof? which may now be under seizure or which may hereafter be seized by the United States Government from any person or persons charged V I 26 621 with any violation of the Act of October 1, 1890, as amended by the VS1; 25,%} 6o5;v¤1. Acts of March 3, 1897, February 9, 1909, and January 17, 1914, or §$;,}‘·§‘,}§’V§_· §·1’§j the Act of December 17, 1914, as amended, shall upon conviction 1130- ' of the erson or ersons from whom seized be confiscated by and Dem M comm forfeited to the Upnited States; and the Secretary is hereby author- mmuggem. ized to deliver for medical or scientific pursposes to any department, bureau, or other agency of the United tates Government, upon proper application therefor under such regulation as may be prescribed by the Commissioner, with the approval of the Secretary, aény of the drugs so seized, confiscated, an forfeited to the United tates. . _ The provisions of this section shall also apply to any of the afore- m€TS°p§$°i¤l°l°u¤i(i¤ib°i»$“¤ said drugs seized or coming into the possession of the United States °“`“°'s‘ in the enforcement of any of the above-mentioned Acts where the _ _ owner or owners thereof are imlmown. None of the aforesaid drugs ,,,f’°“'“°“°“ '°S“‘°t' coming into possession of the United States under the operation of said Acts, or the provisions of this section, shall be destroyed without certification by a committee appointed by the Commissioner, with the approval of the Secretary, that they are of no value for medical or scientific purposes. TITLE XI.-4STAMP TAXES. =¤··¤· *¤¤=¤· Sec. 1100. That on and after J anuaiiy 1, 1922, there shall be levied, d,,2,'f,,,},?,‘}{‘,§lS’.,Q’§{}°°‘{f{ collected, and paid, for and in respect 0 the several bonds, debentures, S°11°<1¤1¤ A· or certificates of stock and of mdebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule Xglfg; §,53l‘35‘ A of this title, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, are written or printed, by any person who makes, signs, issues, sells, removes, consigns, or ships the same, or for whose use or benefit the same are made, signed, issued, sold, removed, consigned, or shipcped, the several taxes specified in such schedule. The taxes impose by $;§§:,°lg§{*{S3{g_f*°*¤*- this section shall, in the case of any article_upon which a correspon - ’ ingéstamp tax is now imposed by aw, be 111 heu of such tax. _ nc. 1101. That there shall not be taxed under this title any bond, 1,.§ggggg;g;·t stm note, or other instrument, issued by the United States, or y any ac.,secam1es.’ ’ foreign Government, or by any State, Territory, or the District of Columbia, or local subdivision thereof, or mumcrpal or other cor- _ _ poration exercising the taxing power; or any bond of indemnity t01{9I1;51¤€d¤§;gg;{¤¤¤1r required to be file by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certificate of indebtedness, war-savings certificate, warrant or checlg, issued by _ _ the United States; or stocks and bonds issued bcy cooperative building ,m§>',,jg*1*‘:s{,f,’,‘;*Q,‘§,*,{‘S§ and loan associations which are organized an operated exclusively