Page:United States Statutes at Large Volume 43 Part 1.djvu/360

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 329 passage of this Act first engaged in any of such activities, shall ¤P¤¤¤· ‘¤¤¤¤· within thirtdy dayls after the passage of this Act make like registration; an sha pay the proportionate part of the tax for the period ending June 30, 1919; and " Every person who first engages in any of such activities after hE¤¤¤8i¤8*¤ b¤¤*¤¤¤¤ the passagle of this Act shall immediately make like registration °r°°“°t' and pay the proportionate part of the tax for the period ending on the following June 30th; “lmporters, manufacturers, producers, or com ounders, $24 per B“‘°S°"°'°°· annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary surgeons, and other practitioners lawfullg entitled to distribute, dispense, give away, or administer any o the aforesaid drugs to patients upon whom they in gshe course of their professional practice are in attendance, shall pay 3 r annum. _"pEvery person who imports, manufactures, compounds, or other- wise pgoduces for sale or distribution any of the aforesaid drugs #¤¤¤r¤»¤¤<11>r¤¤¤¤¤r¤- shall deemed to be an importer, manufacturer, or producer. wh lm, dm " Every person who sells or offers for sale any of said dru in ° ° the origina stamped packages, as hereinafter provided, shelf be deemed a wholesale dealer. “ Every person who sells or dispenses from original stamped pack- B°“*“°°°‘°”· ages, as hereinafter grovided, shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of any person ;,;*£g;,,mm_ shall be considered for the purpose of this Act his place of business; Employees anim but no employee of any person who has registered and paid special tax as herein r uired, acting within the splolpe of his employment, — shall be requirdd to register and gay spec' tax provided by this section: Promkiedgurther, That o cials of the United States, Ter- °”*""""°“"°"· ritoria]., District o Columbia, or insular fpossessions, Sta.te_or mumc- · ipal governments, who in the exercise o their official duties eiggage in any of the business herein described shall not be requir to register, nor pay special tax, nor stamp the aforesaid drugs as hereinafter prescribed, but their right to this exemption shall be evi- q,§,Y,§°"°° °""""" denced in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe. _ _ Imwuu mum " It shall be unlawful for any person required to geigister under the sw. wmmé ngfxé provisions of this Act to import, manufacture, pr uce, compound, “°“· °'°··‘“"""' sell, deal in, dispense, distribute, admmister, or give away any_of the aforesaid drugs without having registered and paid the special tax as by this section. _ _ Mmm °,__pm_m_” at the word ‘person’ as used m this Act shall be construed to mean and include a. partnership, association, company, or cprporation, as well as a natural person; and all provisions of existugg aw relating to special taxes, as far as necessary, are hereby extend and made applicable to this section. _ mam, mum “That·there shall be levied, assessed, collected, and paid upon mmpmmana. opium, coca leaves, any compound, salt, derivative or preparation thereof, produced m 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 m a package shall be taxed as an ounce, such tax to be paid lg the importer, manufacturer, producer, or compounder thereof, an to  represented by appropriate stamps, to be aprovided by the Commissioner of Internal Mum Revenue, with the approv of the Secretary of the Treasury; and the ° isgaxips herein pro5id;3dulshé1ill» bstezso anixed  the bottle or otliir cori- `erastosecur e pper,cover1ng,orwrapper ergo. MH 1 “ The tax  by this section shall be in addition to any im- ai};. umm port duty imposed on the aforesaid drugs.