Page:United States Statutes at Large Volume 43 Part 1.djvu/362

 SIXTY·EIGH'I`H CONGRESS. Sess. I. Ch. 234. 1924. 331 them: Provided, That such remedies and preparations are manu- ,,;*0*;;*;** ¤‘¤¤=· factured, sold, distributed, given away, dis ensed, or possessed as Housedasmedicines. medicines and not for the purpose 0 evacling the intentions and provisions of this Act: Provided further, That any manufacturer, ,,,*§{?,°§f,‘,f,*;f"”‘*‘°”·°°°·· producer, compounder, or vendor (including dispensing 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 the Treasury, shall direct. 1 ti, in Such record shall be preserved for a period of two gears in such speaa¤.° °° °' ` a way as to be readily accessible to inspection by any 0 cer, agent or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officers named in section 5 of this Act, and every such person so V¤1·38.1¤- 78$~ possessing or disposing of such tphreparations and reme `es shall ,,,, °°,‘}x¤°g; register as required in section 1 of is Act and, if he is not paying a ¤¤¥r¤<1· 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 district in which he carries on _ such occupation as provided in this Act. The provisions of this Act ,,,]§‘§2,",§f:":{’c§’;§g as amended shall not apply to decocainized coca leaves or prepara- wwwtions made therefrom, or to other preparations of coca leaves which do not contain cocaine." _ Sec. 707. All opium, its salts, derivatives, and componmds, and ,,,§,‘§,‘§,{,§*§,f,';§,{°“ °' coca leaves, salts, derivatives, and compounds thereof, which may V0l.42,p.301. now be under seizure or which may hereafter be seized by the United States Government from anyeperson or persons charged with any V0, up 62, violation of the Act of Octo r 1, 1890 as amended by the Acts of v¤1;zs.p.e>s;v¤1.a5, March 3, 1897, February 9, 1909, and january 17, 1914, or the Act %—’g§1¥·,l{f’1;,,‘;°•,§{’,§§g§·, of December 17, 1914, as amended, shall upon conviction of the V°'-*2·P-2% person or persons from whom seized be confiscated by and forfeited _ to the United States; and the Secretary is hereby authorized to m£§“,,‘§,‘§¥,{§f °°"°"" deliver for medical or scientific purposes to any department, bureau, or other agency of the United States Government, upon proper application therefor imder such regulation as mag be prescribed by the Commissioner, with the approval of the ecretary, ang o the drw so seized, confiscated, and forfeited to the United tates. _,pp,,¤b,° to my e provisions of this section shall also apply to any of the afore· um from unknown said drugs seized or coming inte the possession of the United States °‘"‘°”‘ in the enforcement of any of the above-mentioned Acts where the owner or owners thereof are unknown. None of the aforesaid drugs °dP°°°"“°“°” '°°"‘°‘· 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 aplpointed by the Commissioner, with the approval of the Secretary, t at they are of no value for medical or scientific purposes. TITLE VIII.-STAMP TAXES. ”""’“““‘ Sec. 800. On and after the expiration of thirty days after the uI:¤vi:?¤i:B°1iidé°éii$°¢i: enactment of this Act there shall be levied, collected, and paid, for “]°A‘ and in respect of the several bonds, debentures, or certidcates of stock and of in ebtedness, and other documents, instruments, matters, and Pu, D m things mentioned and described in Schedule 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, signsimisues, sells, removes, consigns, or ships the same, or for whose use or neiit the same are made, signed, issued, sold, removed, consigned, or ship the several taxes specified in such schedule. The taxes im by this section shall, in the case