Page:United States Statutes at Large Volume 44 Part 2.djvu/136

 96 SIXTY;NINTH CONGRESS. Sass. I. Cn:. 27. 1926. •**=*·*-*¤'¤· power boats, motor boats with Exed engines, and sailing boats of over ive- uehtons, length over thirty- two feet and not over iifty feet,;$9 foreach; foot; length over fifty feet, and not over one hundred feet, $4 for  foot;length over one hundred feet, $8 for·each foot. “"“""“”‘ ..£*·.,“°**.*:r..*:%. was ·>*v .¤:.·:.°·:;*.i.:.·;°=.:*:r.; ‘·..::*:.;.rs:* mo r wi engr es, A . ment of over·all length shall govern. °° • °°" *’°" ‘°' In the case ofa tax imposed atithe time of the original purchase p“d·m` of a new (iracht or boat on any other date than July 1, the amount to be pai shall be the same number of twelfths of the amount of gn, tax as the number ofhcalpnlilgr morgzhp (including the month of .Q remamingpriorte eo wing uy1. J _ {§§“¥§{°‘§§;, ,0 ,,,.,  section shallnot apply to any yacht or other boat (1) winch ¤¤·¤· is used without cprofit by any benevolent, charitable, or religious organization, ex usively for furnishing aid, comfort, or relief to ”§,'§§‘d,  l' iagangn, or g2) whiclmwasdowned onJanuag 1, 1926, by a citizen of e mted tates or y a omestic partners `p or corporation. '*`¤ °¤ ¤“°°"°’· rex oe: NAHCOTICS ,,,f_°,{§,{ *°‘*’“"°“ Sno. 703. Section 1 of the Act entitled "An   to provide for the Vo!-38. D- 78¤· registration of, with collectors of internal revenue, and to impose a s ial tax u n all rsons who roduce im rt manufacture, pw ddalpp d` P8 ll.listp`bute’ P0, oiumo comun e-1n,rspensesevr1 orveawap r cocapleav ’ their salts derivatixies, or reparagims, and, for other Vol.40,p.1130. , csv 1, , P , _dV¤¤·¤·¤-3¤·•¤•¤¤· purposes? approved December lc', 1914, as amendedby section 1006 Q,,,,m,,_ ,0,,,, 1,,,,,,, of t e Revenue Act of 1918, 18 amended to read as follows: mm mmmw “Sl€71'ION 1. That on or before July 1 of each (gear every person mas. dtganm. em. who imports, manufactures, produc?),:·c<im;;oun, stalls, deals ig, ‘ dispenses or wes away opium or ea es or a y compoun manufacthre,. galt, derivative, or preparation tliereof, shall register: with the collector of internal revenue of the district his name or style, place of business and place or places where} such buséngss is to be carried on and pay the special taxes hereina ter provi e · mgwdmsiixsg TSC "rEvery’p;;son who on January 1, 1919, is engxaged in iny of the “"’ ‘· ‘°‘°· activities a e enumerated, or who between suc date and the pas- sage of this Act first engaged in any of such activities, shall within th1rty days softer the passage of thisfA§t makeflike1:·egistrs:)t§on;dand . shall. yt pro rtionateparto tetax orteperi ening June gl 1919· andw asiinggieriu bm- “ Evei·y perhon who tirstengages in any; of such activities after the passage of this Act shall immediately ma e like registration and pay the proportionate part of the tax for the period en mg on the follow- une 30th· t · Rm, °mm` 111% Importgra: mangfzlcturerg, producers, or comppulndcirs, $§§ per Y am1um• ew olesale. e ers, 12 per annum· retai ea ers per ,,,}_°"‘3’“‘°°°’““‘°“°° armumi physicians, dentists,-veterinary surgeons, and other prac- titioners lawfully entitled to distribute, dispense, give away, or administer any o the aforesaid drugs te patients upon whom they in ghe course of their professional practice are in attendance, shall pay 1 i r annum. iJ¤i°F»`i>i:i·°:i°°¤i¤¤ae- ‘p;}very person who imports, manufawures, componmds, or other- W, I 1 dum shall he deemed to be an importer, manufacturer, or producers ' “ Every person who sells or ofers for sale any of said drugs in the ori%pal stamped packages, as hereinafter provided, shall be deemed R“"“ °'“”‘ a 2'Eierg pedrzuoiirwho sells or dispenses from original stamped pack- §{Z',,°'{,?·,,,,,,,,,_ ages, as ereinafter provided; shall be deemed a retail dea er: Pro- mded, That the otlice, or if none, the residence, of any person shall be
 * “'°"· "“* *’""’“°°"·‘· wise roduoes for sale or distribution any of the aforesaid drugs