Page:United States Statutes at Large Volume 44 Part 2.djvu/138

 98 SIXTY-NINTH CONGRESS. Sass. I. Cn. 27. 1926. "‘°‘*L ’*‘”· poses, and the record kept as required by this Act of the drugs so dispensed, administered, distributed, or given away. ,,,;},§ a;,§,“;‘,‘,;*,;,a_'°*‘““' _ “And all the provisions of existing laws relating to the engraving, issuance, sale, accountability, cancellation, and destruction of tax-paid stamps provided for in the inte1·nal—revenue laws are, in so far as necessary, hereby extended and made to apply to stamps provided by this section. ,,§,§Q,§,§,‘Q,§,ck‘,§,§,,_““' " That all unstamped packages of the aforesaid drugs found in the POESSIOD of an rson, except as herein provided, shall be , subject to seizure and fdifeiture, and all the provisions of existing internal-revenue laws relating to searches, seizures, and forfeiture 05 unstarpped a£icleséaregi1gr§>y extsngled to and made ui] apply to tearticestax unert` ctan epersonsuponwomtese taxes are ,,,§,°$§(§,‘},§;,d_'°*“'“”’ " Importers, manufacturers, and wholesale dealers shall keep such books and records and render such monthly returns in relation to the transactions in the aforesaid dru s as the Commissioner of Internal gtevenue, with the approval of tide Secretary of the Treasury, may _ y revulations uire. m§§"§“1°"°"° t° b° “Tlie Commiggoner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regu- lations for carrying the provisions of this Act into eifect." Tm “’°“”‘*"’· Sno. 704. Section 6 of such Act of December 17, 1914, as amended V°'·‘3·"‘33°‘ by section 1007 of the Revenue Act of 1918, is reenacted without chanége, as follows: b,D,',‘§{‘? “°° ‘*"°°‘°d " nc. 6. That the provisions of this Act shall not be construed to apply to the manufacture, sale, distribution, (piving away, dis- pensing, or possession of preparations and reme ies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one·eighth of a grain of heroin or more than gne grain of codeine, or any salt or derivative of any of them in one uid ounce or if a solid or semisolid preparation in, one avoirdupois ounce; dr si liniments, ointments, or other prepdra- tiorzs wlgéch age prepared foibexternliil lpse, cz/ply, except linimcntsé om men · an o ner prepara ions w IC con in cocaine or any o its bgalts oriplph;. or beta eucabne or any of their salts or any synthetic "*M*·*°·*· su titute or t em: Pro ° That such remedies and pre arations Hum M m°dMm` are manufactured, sold, distributed, given away, dispensed; or pos- _ sessed as medicines and not for the purpose of evading the intentions ,,,§"§§§§{,”k,§{_ “l°“’ and provisions of this Act: Provided further, That any manufac- turer, roducer, oompounder, or vendor (including dispensing phy- sicians? of the preparations and remedies mentioned in this section shall kee a record of all sales, exc es, or gifts of such re ara- tions and)remedies in such manner as t e Co iss` fil tp l mm ioner o n erna Revenue, with the approval of the Secretary of the Treasury, shall ,,,§g@'f'“"°“ ‘°‘ ‘”‘ direct. Such record shall be preserved for a period of two years in . such a way as to be readigy accessible to inspection by any otlicer, agent or employee of the reasury Department duly authorized for that pu;E>se, and the State, Territorial, District, munici al, and W- se v· 788- insular _cers named in section 5 of this Act, and évery such person so possessing or d1spos1ng_of such preparations _ d remedies shall ,_8¥;g,gg,¢¤·$¤¤sp:c¤gj, register gs regiui? 1:11 Sggtlflh 1 of is Slot and; if he is not paying tax isiumn. ataxun ert is ct e a a aspeci taxo 1 for each year or fractimgl part theriaof, in which he is engaged in such occupation, D I im mp. to the gobctor of 1nternal·r<g:pue 0; th; district in which he carries H, 5.`f§Z`§“T“ ,, _, Q on suc  ation as provi int is ct. Theprovisiens of this rations made therefrom, or to other preparations of coca leaves which do not contain cocaine."
 * "l‘*"°°· B C no Act as amendied shall not apply to decocainized coca leaves or prepa-