Page:United States Statutes at Large Volume 44 Part 2.djvu/139

 SIXTY-NINTH CONGRESS. Sass. I. C11. 27. 1926. 99 Sno. 705. All opium, its salts, derivatives, and compounds, and Cg*;,‘§};g:;,’{_f· 0, coca leaves, salts, derivatives, and com ounds thereof, which. may ioaoomooepo. now be under seizure or which may hereafter be seized by the v°l`43"""`“‘ United States Government from any person or persons charged with any violation of the Act of October 1, 1890 as amended by V°‘· ”“· ¤·°"· the Acts of March 3 1897, February -9, 1909 and .l`anuary 17, 1914, 3,Yg{·,,§‘}. Qgfggg or the Act of December 17 1914, as amended, shall upon conviction 2;Z¤i?,;5g:‘~’?>1.4v.p.i12·0$ of the person or ersons from whom seized be confiscated by and °` 'p`298` forfeited to the Uiiited States; and the Secretary is hereby author- m§,‘i’{]',;{Y‘°’(*°“°m‘ ized to deliver for medical or scientific ur ses to any department, bureau, or other agency of the United) Sptgtes Government, upon proper application therefor under such regulation as magebe pre- scribed by the Commissioner, with the approval of the cretary, . any of the drugs so seized, confiscated, and forfeited to the United States. . rho provisions of this section shui also oppiy to any or the afore- .otE”‘é;i%E3° said drugs seized or coming into the possession of the United States °""“’“· in the enforcement of any of the above-mentioned Acts where the owner or owners thereof are itnknown. None of the aforesaid drugs m%§§§_'“°"°“ ‘°‘ coming into possession of the United States under the operation of said Acts or the rovisions of this section, shall be destroyed with- out certification gy a committee appointed by the Commissioner, with the approval of the Secretary, that they are of no value for medical or scientific purposes. TITLE VIII.——STAMP TAXES ”’*’"’ nm'- Snc. 800. On and after the ex `ration of thirty days after the (,,,fjj;f*;;§,_,"”,,,c*’°¤*{j; enactment of this Act there shalllhe levied, collected, and aid, for S<·¤¤<i¤¤¤¤- A " and in respect of the several bonds, debentures, or certidycates of “"·‘3·Y‘·"“‘- stock and of indebtedness, and other documents, instruments, mat- P, lm ters, and things mentioned and described in Schedule A of this °°'p` ' title, or for or in respect of the vellum, parchment, or a r upon which such instruments, matters, or things, or any of) tiieem, are written or printed, by any person who makes, signs, issues sells, removes, consigns, or ships the. same, or for whose use or beneiit the same are made, signed, issued, sold, removed, consigned, or shipped, the several taxes specified in such schedule. The taxes I““"“°'¥’“‘”°”*”¤· imposed by this section shall, in the case of any article upon which a cprresponding stamp tax is now imposed by law, be in lieu of suc tax. Sao. 801. There shall not be taxed under this title any bond, gf,‘$",’}§,‘§§§;,, smc, note, or other instrument, issued by the United States, or by any °°°··=’°°“****¤¤— foreign Government, or by any State, Territory, or the District of Columbia, or local subdivision thereof, or municipal or other cor- _ poration exercising thetaxing power; or any bond of indemnity io}ii’,%?§o°§tLTs'Z,?m"*" required to be filed by any rson to secure payment of any pension, allowance, allotment, relief? or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certifi- cate of indebtedness, war-savings certificate, warrant or check, issued by the United States; or stocks and bonds issued by domestic build- ,,,{§§§,{’,,"§°,,,“,§g’,,§’,'§j,§§’*¤ ing and loan associations substantially all the business of which is confined to making loans to members, or by mutual ditch or irriga- tion companies. 1 SE0_ 802_ -Wh0ev°,r.._. Onenses designam}. _ (a) Makes, signs, issues, or accepts, or causes to be made, signed, p_‘;g*¤*§fgm_¤¤¤¤m¤¤ issued, or accepted, any instrument, document, or paper of an kind or description whatsoever without the full amount of tax thereon being duly paid;