Page:United States Statutes at Large Volume 44 Part 1.djvu/801

 787 TITLE esp-zxvra entltled to lmect Ee nid mt@¤.or rdenrns axeoln the Omeodthesddbolleotor. npon  ofa teeet $1 foreman one hundred words or  thereof ln the copy; or {epics so reqmted; Any pemm whomall dlaelme the lniormas tion conuined- ln theasgidsta eo tina   or as the said duplleateorder form, except as herein  provided, and gxaept for the-1mrno•e of enforcing the provisional ot this chapter and section H1, offer the  ot entordng any law otaany State or Territory or the Dlatrlct ot Oolnmbla, or any   _ ___§he` United States, for ordlnanees ot auyoorganlsed mnnielpellty thmln,   thesale; pre·~ eerihlag, d =¤· ~# *  Guilt: ih, or dlmibntion of the atorey said dren, shall, w~ conviction,-be ined or imprisoned as provided hy  7%. And  of internal revenue, are _ authorized to fnrnlah    reqnat, to any persona, `a  copy of, the na@` ot any or all persona. who .. may he listed ln their respective collection dlstrlcts as specialtar payers nnder the  of thlfchapter and sections211, upon payment of a ieee! $1" for each one hundred mmes or fraction thereof ln the copy so requested. ( (Dec. 17, 1914, c. 1, §5,38Stat;788·) t ~ 7 g E,  · 702. Certain “ preparation and reueéea excepted; decoeainized‘ ence leaves, and so forth.+—¤?he- provisions of secoe tions 211 and wlvto 7% lnclnsive of thlatltle shall notflle conatrned to apply to the manufacture, sale, distribution, givf lng away, dimension, or possésion ot preparations and remedles which l do not contain more- than two grained of opium, or more than one-fourth ot_ a grainy ot morphine, or, more than one-eighth of a grain pot heroin, or more than one grain or codeine, or any salt or derivative of any of them ln one fluid ounce, or} it a solid or sernlsolid ‘ preparation, in. one avoirdapola ounce; or_ to llnlments, olntments, or other preparations which- are prwred ..ior‘ erternal use, only, except llnlxnenta, olntmenta, and other preparations ; which contain any ot 1& salts or alpha or beta.eucalne` or any of their salts or any synthetic substitute' for. them :_ Prottidcd, That Qanch remedies and he preparations are manufactorm, sold, distributed, ·given‘amy, dispensed, or as- medicines and not for the pn  `of _ evadlng the intentions and provisions of mid section; sAny manntactnrer; producer, colnpomder, or vendor (lnelndlng dispensing phy- sicians) ot the preparationé and remedlw nentioned ln J this setztion wall km pa more of all mlm exehames, or gifts of aan preparations and remix in enclymanner as the GGmml&l9§€¥ ot Internal Bevmne, with the approval of the Seciuary of the Treaenfil  ·Such record shall wpreaerved for a period of two yursln meh a way as toho readily  to  by any omcer, agent or employee " ot the v_ Trmsnry r    rtment, dnly authotl@ for that n¤¤n¤n.·•¤a can naw.  uma, mnnlclwlfam insular   named ln gection 701,   every such person 39 ¤.e »i~   Q!    im,        and ¥€m€m6§ ml! reuse: an       31_•M. if hel: not my- lnga   U1   lncl¤¤ve,sho shall lla! a   tax ot $1 for ea&‘rear,` orlfraetional part 1 tnereotgln   he k Fmnsed ln   to the " collector ot ln&l   dwiu in srhloh he card ries on to he     ¤   »  =·~ —» <   pro- vision: ot      not apmito  =»·   coeal lmvu e1·. r•ldons~mnde  ¤¥ @9 9l-N! P¥’%P¤¥¢·l tions ot wa leaves whlchdo not contain eoealne. (Dee. 17,`l 1914, e. 1 { 0, Q Smt.°L789_; Feb, 21,*1919, c. 18,'| 1007, 40* sm, 11&; mv. n,  <:§·1M,yI moe, 42 sm. soo; Jane aj 1924,,4.01 p, me, c. %4, { 708% 43 &at. wi ll  _  l *ld’ 703. lntemal   laws •pnBeable.—·-Q·All laws relating to the z x »:,,~ls  eolleetion, rem@lon,- and retnnd ot finternal- I ~ revenue taxes, including section 158 of this title, sotar as applimble to and not lnconalateut with the provisions ot this chapter

¥RNAL REVBN UE  721. and section 211,are ertended and mee applicable to the-special taxes  thereey. (Bec.17, 1914, c. 1, 5 7, 38 Stat. 7@.), r 7M. Rules ad reiwationar-’Hle hmmimer of Internal Revenue, with the approval of the Secretary of the Trmsnry, shall make all needtubrules aw rmlations for oafryitis the wovmom ofsections 211 and @1 to 708, lmuslve, of this title into edmt., (Dec. 17,1914, c. 1, S 1,38 Stat., 785S Feb. 24, 1919. c. 18,1 1000, 40 Stat. 1130; Nov. 23, 1921, c. lw. S 1005, 42 —‘ Smt. 298; June 2, IM4, 4.01 p. m., c. %4, 5 {Tw. 43 Stat. m.) .705. Dleaaca; p¤¤dd1amt.··-any perm who.) violatu or falls to  with an! QQ! HR Iqilulrements of sections 211 and @1 to 707 of this .tltle shall, on conviction, he need not more than $2,000. or he imprisoned not more than nre ymrs, or both,. ln the discretion of the court; (Dec. 17, 1914, c. 1. to, ss»sm.vm.y .— _ ·_ _ 706. Appointment cd agmta and clcera to Mace law.-- The Comm&loner of Internal  with the amroval of the - Secretary `~of the Treamry, is authorized to appoint such agents, deputy collectors, inspectors, chemists, amlstant chmists, clerks, and ngers in no ueld, and in   Buruu of Zlnternalltevenvue in the District of Columbia as may be neccesory to enforce the provisions of sections 211 and @1 to 708 of this title.} (Dec. 17, 1914,1:. 1, { 10, $ Stat. 789.) _ Q 707. Laws ¤nafectd.——·N&hing contained ln s&tious 211 or 691.to 708 of this titlehhall be  to impair, alter, amend, or repeal any of the providons of  1 to I6, and 171 to 185 of Title 21.. (Dec. 17, 1914, c. 1, { 12, % Sat. 790.) 708. Forfeitures and  of opiun, ad so forth, seized.-e-All opium, iw salts, derlvatlvw, and  and · coca leaves, salts,-fderivatlves, and cmspoums th&f, seized by . the United States Govermnent from- any, pam or paw charged with any violation of ” this chapter or of semen 211 of this title, or of sections 171 to_18tS of Title, 21, shall upon . conviction of the person or persona from ghom sdacd he conf fiscated by and forfeited to the United Statu; and the Secre- 8 tary is authorized to deliver for ·rnedlcal' or eden · c purp@ to pany.- department, bureau, or other agency of the United States Government, upon- proper application theauor under sm regulationjas maybe. prucrl_l>_ed_by the _Comm@.oner, with tm approval of the .see§em#y,‘ any of the drum so seleed, conne- &ted,`and forfeited to the ·United States. ’ ~ '_ ` The provisions of thisasection. shallralso amly to any of the sroresnla drugs seams or  into     or the United States, in the enforcement of. any" of the a hove—méttoned` sections 'whore the ow-ner or. ovmers twreof are junknown. Noneof the aforesaid drugs coming into a me t. —... »» of the United Statm under the operationof said sections, or the provisions of this section, shall be dutroyed without certlueation _by_ a committee appointed bv the cmlmlasioner, withnthe approval of the   that they are ot no value" for medical or sclentinc purposes. ·(Ju§¤ `2.t-}924• 4.01..p. m., c. @4. Q 707, 43`Stat. 831.). ·— — _ v Ch.apte:··-12.+—i·0PIUM FOR SMOKINQ. • 721. Tax on opium manufactured for amotins; manufacturer to be ettlaen and give ~ bond: ma.¤u£acti¤rer_ ached. 722. Manufacturer to dla notices; been and returns; signs; sur- TEARS of o¤eera Lbond. ° ‘ 723..8tt¤M.. _, _  p 724. Satan: laws relating to tobacco and snot applicable. 725. Pmalty for violations of law: forfeiture. · Scouse 721. Ta;  opiun manufactured for smoking; manufacturu to be citizen and jive how; manufacturer deg §¤ed.··—-An lnternalyrevenue tax of  per pound shall be  levied and collected ¤l'>0!1. all opium manufactured in the United State for smoking purws; and no person shall in such manufacture who is not a citizen ot" the United States and whohas not given the bond required by the Com·