Page:United States Statutes at Large Volume 43 Part 1.djvu/361

 330 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. D*?*'°'*'·, um- “It shall be unlawful for any rson to purchase sell dis ense umtsmpedlilgigezdlnlizil or distribute any of the aforesalid drugs except iii this ori)ginal ""°'l‘ stamped package or from the original stamped package; and the absence 0 appropriate tax-paid stamfps from any of the aforesaid drugs shall be prima facie evidence 0 a violation of this section by U¤¤¤**¤¤ ¤°¤¤*°¤· the pepson in whose possession same may be found; and the possession o any original stamped package containing any of the aforesaid drugs by any person who has not registered and paid special P,,,,,,_ taxes_as required by this section shall be prima facie evidence of nm *;¤:L§°°11b1l1tt h '1 P ided,Th hp " fh' N<* ew °¤ a y 0 suc specia tax: rm; . at the rov1sions o t is ' paragraph shall not apply to any person having in his or her possesion any of the aforesaid drugs which have been obtained from a registered dealer in pursuance of a prescription, written for legitimate medical uses, issued by a physician, dentist, veterinary surgeon, 0<>¤*¤i¤¤ *°¤¤**°· or other ractitioner registered under this Act; and where the botm°°°` tle or otlijer container m which such drug may be put up by the dealer spin said prescription bears the name and registry number 0; itlhe t_ ggist, (serial nuslnéber of plrescription, nsgie and address 0 _ e pa ient an name a ress an regist num r of the person mxgeressgmamms writing said prescription; or to ,the dispensrirng, or administration, °”‘° or givinghaway of any of the aforesaid rugs to a patient by a registetfiled p ysicisnlgigentist, vetersnary surgeon, or other practitioner in e course 0 _ professiona practice and where said dru are dispenseddoghadmmiséeliéedtto the patieéitbforllegigimats nlsedilsalspurposes,an erecor ep_asrequ1.re ytis cto te u s dispensed, administered, distributed, or given away. gs 0 _p·$£{=;_}¤r¤¢¤¤¤*i¤¤¤ _ And all the provisions of existmghlaws relati to the engraving, ` issuance, sale, accountability, canoe tion, andngestruction of taxpaid stamps provilded bfor in tllxgdmtegnalqevenue laws are, in so ar as necessary ere y exten an made to l to t M prgvriged by this section. app y S amps. ¤•*=¤¤,°*¤¤¤°·¤ at all unstamped packages of the aforesaid dr f d ’ ` the p0sse¤on of any person, except as herein providedrgallobudl sul;} sect to seizure Eid foiifeiture, an all the provisions of existing ine -revenue ws re atin to searches seizu d f f °t f unstamped articles are hereiy extended to andmriiiailld to (sir Slyulzigstiie articles taxed under this Act and the persons upon wlhom these taxes are imposed. M*f:;“9{‘f=¢*¤*¤·°°°·· “Importers, manufacturers, and wholesale dealers shall keep such books and records and render such monthly returns in relation to iilgsgtrasslzsctxons in sl};et}sforesa1d slrufgshassgie Commissioner of rna evenue wi e approva 0 t ta f th Treasbm t be ulzhsilayéiy regulations reepuire. 6 m ry 0 0 R°·¤*”*‘_ ° e ommissioner of nternal Revenue with the a roval of m°d° the  of the Triclssury, shall msks; alkneedfulpiiules and regain 10 or carry e provisions 0 t ct t if t." p. swf mo. 706. Section 61:i§such,Act of Decembelg 17, 10ll4? :s ginended bg section giss)7 of the Revenue Act of 1918, is reenacted without c an e as 0 ows: bm? “°‘ °”°°‘°° "  6. That the provisions of this Act shall my; bg construed to apply to the manufacture, sale, distribution, giving away, dispensing, or possession of preparations and remedies which do not contain more than two grams 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 gram of codeine, or any salt or derivative of any of them in one fluid ounce, or, if a solid or semisolid preparation, in one avoirdupois orriigge  or to limments, omtments, or other preparations which are piispa or external use, only, except hniments, ointments, and ot ls; preparations which contain cocaine or any of its salts or alpha or ta eucaine or any of their salts or any synthetic substitute for