Page:United States Statutes at Large Volume 44 Part 1.djvu/800

 § 597  r1rLn·za·-111rl ' Tm  of Internal Revenue, with the approval ot the Se$retary or the >Treasm·y, shall   · * suitable forma to ee prepared ° for A the purposes above mentioned, jnd shall cause the same to`  distributed to Ucollectors of internal revenue for sale by thm to those pénons jwho_'sh.al1 have regimered and paid tx special tax as required by section gu of this title in their districts, respectively; #110 no collector shall sell any of sinch tonne to any persons other than ‘a person who has registered and paid the special tax as required bi wld section in his district; The price at r which such forms shall he sold by. said collectors shall he jlxéd by _ the Commisdoner of internal Revenue, with the approval of the Secretary of the ‘ Treasury, but- shall not- exceed the sum of $1 een- hundred. Every collector shall keep an ‘ account of the !1Hmb€1"'0f such forms eold by. him, the names of purchasers, and the anurnbeg____ot· such. forms sold to   of such purchasers. Whenever fanyrn collector shall- Q  any`? of such forms, he shall cauw. the name of the   _ rthereot Qto be plainly ·`w·ritte·n` or stamped thereon before delivering the mme; and no person other than each -pm·cmeei·‘ shall juae any of said forms} bearing __ the name of such purchaser for the purpose ot procuring any of the aforesaid drugs, or- furnish _, any of the forms bearing the name of such purchaser to any person with intent- thereby to. `proeure the shipment cor Aelirery_ o£··any‘of the aforemid driigs.--·It shall be unlaavful for any person to obtain by means ot said order forms any of the aforesaid drugs for any purpose other than fthe use, sale, or distribution thereof by him in the Tconduct of a lefwful business, in said drugs or Lin- the legitimate practice of _ his profewion, (Dee. 17, 1914, c.*1, $,2, 38 Stat; 786;)*  F ~i · 697. Application of law; jurisdiction in the Philippines; regulations in Canal —Zone.—Sections 211 and-L691 to 70'Z, inclusive, of -tl1is`t‘itle shall apply to the United States, the District of Columbia, the Territory bt Alaska,. the Territory of Hawaii, the, insttlagpossessions of the United“States,_ and tHe` Canal Zone._ .1*5. Porto Rico and the. Philippine glslandso the administration of mid sections; the collection of the said special tax, and the emaaee ot; order-, forms specified ln section 696 of this title shall ‘be"perforrned»by the appropriate lnternalirevenue omcers- of those governments, and all revenues eollected hereunder lin Porto Rico and the Philippine, Islands shall aecrue intact to the general 1 governrnents thereof, respectively. ‘ The 'éonrts of Brat instance in `the Philippine Islands shall — posseq and exercise jurisdiction dn   eases. arising under saldesections _·in` said islands, ~ Thef President is authorized and directed. to isaac such Execntive orders @8 will mrry into effect in the Cana1_·‘Zone_ the intent and` purpose of said sections by providing for the registration and · the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, `deal ln, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparationsj -(Dec. 17, 1914,` c. 1, § 2, 38 Stat. 786.) ·` A o “ - `” d 698; Statements _ by person "registered as to drnge G re-, ceived,-—·-Any personwho shall be registered in any internalrevenae district under the provisions of section 211 of this title shall, whenever required so to do by the collector of the district, render to ·£the‘ said collectorea true and correct statement or return, rerided by awdavit, setting forth the quantity of the aforesaid drugs received by him in said inter-" nabrevenue district during, such period immediately preceding the demand of the eo11eet6r,_ not exceeding three Smonths, as the said collector, may Ex and determine.; the names of the persons {rom whom the mid drugs were received; the quaindtity in each instance received from each of such persons, and the date when received. {Dec. 17, 1914, c.‘ 1, 5 3, 38 Q Stat. 787,) ‘ W

anna. amnaivvn 'T` ~ 786 G5. Sending, shipping, and musing of my by person not registexzeds-»-alt ahall be unlawful. for    8;;,,;; not have registered and paid the aspects}  as 1·&,uii·ed by ` muon 2}.1 ot thisl title to send, min, carry, nor deliver any at the aforesaid drugs froxnany Stateor Territory. or the District of Columbia, `or any' pe ion ot the United · States,. to any person in ani other State or Territory or the . -District of Columbian: any imular  d t& Unltetl States- ""Nothing contained in this section Shall apply to common carriers engaged in tramportisngc we aiormfd drug or to any employee acting within the scope éthia emmoyment, or any person;wbo·shall am registered and mh! the ¤pecial`ta;;. _,as—required by seqtion $1, or to any person who shall deliver · any such drug whiehhas beenlpreserlbeder  by a _ physician, dentist, or reterinarinn   to   under theterms oroum chapter and, section`·211, who Bas ·bw¤.am- . played to- prescribe for  particular   reccivinggeach e drag or to any United States, State, county, ~mnni®¤L' District, »f1‘errltorlal£_or insular owe: or cmclal acting within the scope _ othia-0Hle1il.·dutlea. (Dec. 12, 1914, c. 1, { Q, W Stat, 1%) — · 700, Possession or oontrola of érués by rerun not " cd; kpleading and proof uf, qxeuptiese-·4·It shall be gun-, la ul for any person   not registered under the provimna of sect ns .211 and 691 to? 708 ot this title, and who has nértimid ‘ the _‘ _ l` tal tax provided for by uid sections, atc! have in his ’ po ion or under his control any of the   drugs; _and such `posaéssion me   shall be presumptive evidence _ ot a violation ot this section, and alao of a violatlm of the pro visions of section 211. This section   emily to any employee me a registered peraon,_·—or to a» nurse under the supervision ot_ a physician, dentist, or reterlnary ¤n  ,r@$tered under - said sections, having such ,p im or central by virtue `01 his employment or . occupation nail not on bis own account; or to   poséeasion of any of tm‘nf id dmm ` vérhih has or have been   in good iaith by at plby&¤, . dentist, or veterinary surgeon registered- under nk! Jactioaa; or to any United .-States, Statue, `eennty,   Dwet, ‘ Territorial, or insu1arloQcer or  who basl pesaewen of any aid drugs, by 1’€B&ll`0f.hiB’0$¢$Q} éntiq, oar to a inteohouseman holding po@ion for a person  and who haspaid the taxes under "aaiqi o; or tot commu carrims · engaged in transportin¢`·such   It ahall notbe necessary to negative any of the aforesajd exemptiona. in any  information, indictment, or other Twrit or proceedim laid or- ~ brought under said 'eections; ani:} the bnwen of proof of  such exemption shall be upon the defendant. (Dec. 17, 1914. c. 1,`§~8, 38 Stat.l“789,)` _ ‘   f   l ‘ _ ‘ 701. Duplicate order forma   statements open to i¤spm·· ·tion ang certlned copies of statementuf   at      e&cer•;  closure of information tcontainedytkerein; certiéaé   oaf names ot tuxwyen;-—-The duplim-te>ordar_£oa·ms am the prescriptions required to be prwerved under the provisions of » section 696 of this title, and the statements or returns med in · the otllce of the. collector ot the `dismct, under the provisions of section @8, shall be ogien to inspection by omcers, and employees of the .‘I‘rca&1ry Department duly authorlz& tor that purpow; and auch ohciala of any State or Territory, or of any organize;} municipality thereimor of the Dlétrictof Columbia, ornany insular poisaesalonot the United States, ae, shall be charged ·with` the enforcement of any law or municipal ordinance regulating the sale, prescribing, glispenslng; in, or distribution of the aforesaid drugs. Each co actor of internal revenue is authorized to furnish, upon written request, _ certined copies of any of the said statements or, returns Sled in. his o&ce to any of such omciala otxany _ __ or organlmd municipality therein, or thebiatrict of Columbia,. or any insular posawsion ot the United States, aa shall be.