Page:United States Statutes at Large Volume 50 Part 1.djvu/577

 552 7 5TH CONGRESS, 1ST SESSION-CH. 553-AUGUST 2, 19 37 away marihuana shall (1) within fifteen days after the effective date of this Act, or (2) before engaging after the expiration of such fifteen-day period in any of the above-mentioned activities, and (3) thereafter, on or before July 1 of each year, pay the following special taxes respectively (1) Importers, manufacturer s, and compoun ders of marih uana, $24 per year. (2) Producers of marihuana (except those included within subdi- vision (4) of this su bsecti on), $1 per ye ar, or fracti on ther eof, d uring which they engage in such activity. (3) Physicians, dentists, veterinary surgeons, and other practi- tioners who distribute, dispense, give away, administer, or prescribe marihuana to patients upon whom they in the course of their profes- sional practice are in attendance, $1 per year or fraction thereof during which they engage in any of such activities. (4) Any person not registered as an importer, manufacturer, pro- ducer, or compounder who obtains and uses marihuana in a labora- tory for the purpose of research, instruction, or analysis, or who produces marih uana for any such purpose, $1 per year, or fraction thereof, during which he engages in such activities. Nonprofessional, (5) Any person who is not a physician, dentist, veterinary surgeon, etc., use. or other practitioner and who deals in, dispenses, or gives away s§. marihuana $3 per year : Provided, That any person who has re s Registered dealers, etc. tered and paid the special tax as an imporer manufacturer, com- pounder, or producer, as required by subdivisions (1) and (2) of t his su bsecti on, ma y dea l in, dispen se, o r give away marihu ana i mporte d, man ufactu red, compou nded, or pr oduced by hi m with out further payment of the tax imposed by this section. Computation of tax. (b) Where a tax under subdivi sion (1) or (5 ) is payable on July I of any year it shall be computed for one year ; where any such tax is payable on any other day it shall be computed proportionately from the first day of the month in which the liability for the tax accrued to the following July 1. More than one place (c) In the event that any person subject to a tax imposed by this of business. section engages in any of the activities enumerated in subsection (a) of this section at more than one place, such person shall pay the tax with respect to each such place. More than one ac- (d) Except as otherwise provided, whenever more than one of tivity. the activities enumerated in subsection (a) of this section is carried on by the same p erson at the same time, suc h person shal l pay the tax for each such activity, according to the respective rates prescribed. Registration re- (e) Any person subject to the tax imposed by this section shall, quirements. upon payment of such tax, register his name or style and his place or places of business with the collector of the district in which such place or places of business are located. payme Ehoffee .f lists ; - ( f) Collectors are authorized to furnish, upon written request, to any person a certified copy of the names of any or all persons who may be listed in their respective collection districts as special tax- payers under this section, upon payment of a fee of $1 for each one hundred of such names or fraction thereof upon such copy so re ques ted. Employees of regis- SEC. 3 . (a) No employee of any person who has paid the special tered persons. tax and registered, as required by section 2 of this Act, acting within the scope of his employment, shall be required to register and pay such special tax. Publ ic offi cials ex- (b) An officer or employee of the United States, any State, Terri- empted. tory, the District of Columbia, or insular possession, or political sub divisi on, who, in th e exer cise of his of ficial duties , engag es in any of the activities enumerated in section 2 of this Act shall not be required to register or pay the special tax, but his right to this