Page:United States Statutes at Large Volume 44 Part 2.djvu/137

 - SIXTY-NIN TH CONGRESS., Sass. I. CH. 27. 1926. 97 considered for the purpose of this Act his (place of business; but no °”°*'- "*‘”· employee of any person who has registere and paid special tax as E‘“P’°’°°’ °‘°“‘¤"· herein required, acting withinthe scope of his engployment, shall be required to re ister and pay special tax [provid by this section: Om Us mum Prooidedzurtier That oiiicials of the nited States, Territorial, °i °° ` District 0 Columbia, or insular possessions, State or municipal gov- ernments, who in the exercise of their oHicial duties engage in any of the business herein described, shall not be required to register, nor pay special tax, nor stamp the aforesaid drulgs as hereinafter pre- Evidence 0, tim scribed, but their right to this exemption sha be evidenced in such equate. manner as theyCom1nissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescri . Importing Sem “ It shall be unlawful forany person required to register under the ac., withowit mgsuii provisions of this Act to import, manufacture, produce, compound, "°“' °°°" ““1°""“l‘ sell, deal in, dispense, distribute, administer, or give away any of the aforesaid drugs without having registered and paid the special tax as imposed by this section. M ui _ ,, ‘ That t e word ‘ person ’ as used in this Act shall be construed to s°§],·`?” °° °‘ P"` mean and include a partnership, association, company, or corpora- tion, as well as a natural person; and all provisions of existin law relating to special taxes, as far as necessary are hereby extended and made applicable to this section. I t I " That there shall be levied, assessed, collected, and paid upon sta1!rip°drlili;iroli1°u`i:€.¤¤B opium, coca leaves, any compound, salt, derivative or preparation ‘ thereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an internal-revenue tax at the rate of 1 cent per ounce, and any fraction of an ounce in a package shall be taxed as an ounce, such tax to be paid b the importer, manu- facturer, producer, or compoundcr thereof, and, to be represented by appropriate stamps, to be provided by the Commissioner of Internal mma Revenue, with the apfnrova of the Secretary of the Treasury; and the g` stamps herein provi ed shall be so ailixed to the bottle or other con- tainer as to securely seal the stopper, covering or wra r thereof. _ _ " The tax imposed by this section shall be in addgsion to any p,,¢{’§{f{§’,{“1 “’ ""' import dut imposed on the aforesaid drugs. ‘ It shallr be unlawful for any person to purchase, sell, dispense, ,,,,E{§,€,‘}°,§§?’§§{°{,'§i or distribute any of the aforesaid drugs except in the or§inal ‘°‘"“’· stamped package or from the original stamped package; an the absence of appropriate tax—paid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this section Umwm ion by the person in whose possession same may be found; and the ` possession of any origina stamped package containing any of the aforesaid drugs by agi! person who has not registered and aid special taxes as requir by this section shall be rima facie evidiince nam. i of liability to such special tax: Provided, That tile provisions of this v,,I{l§°p,§,‘Z£’ip$?.i’,iS_ °° paragraph shall not apply to any person havini;1 his or her pos- session any of the aforesaid drugs which have n obtained from ia registered dealer in pursuance of a prescription, written for legiti- mate medical uses, issued by a physician, dentist, veterinary surgeon, ,;,,,,,,,,6, ,,,qu,,_,_ or other practitioner registered under this Act; and where the bottle ¤¤·=¤¤· or other container in which such drug may be put up by the dealer upon said prescription bears the name and registry number of the druggist, serial number of prescription, name an address of the patient, and name, address, and registry number of the person writ- p,,,,,,,,i,,,m; ,dmi,,. mg said; prescription; or to the dispensing, or administration, or ”‘"*“°¤· °'°· giving away of any of the aforesaid drugs to a patient by a registered physician, dentist, veterinary surgeon, or other practitioner in the course of his professional practice, and where said drugs are dis- pensed or administered to the patient for legitimate medical pur- 4s8e2°—27— -7