Page:United States Statutes at Large Volume 50 Part 1.djvu/579

 554 75TH CONGRESS, 1sT SESSION-CH. 553-AUGUST 2, 19 37 huana, if such sale, shipment, or delivery of marihuana is made in accordance with such regulations for importation into such foreign Promulgation of country as are prescribed by such foreign country, such regulations rules. to be promulgated from time to time by the Secretary of State of the United States. Use by public oa H- vials. (4) To a transfer of marihuana to any officer or employee of the United States Government or of any State, Territorial, District, county, or municipal or insular government lawfully engaged in making purchases thereof for the various departments of the Army and Navy, the Public Health Service, :and for Government, State, Territorial, District, county, or municipal or insular hospitals or prisons. registered person Transfer pers on. seeds to (5) To a transfer of any seeds of the plant Cannabis sativa L. to. any person registered under section 2. ra tio n, order sale etc a,et . preps- (c) T he Secretary shall cause su itable forms to be prepare d for the purposes before mentioned and shall cause them to be distributed to collectors for sale. The price at which such forms shall be sold by said collectors shall be fixed by the Secretary, but shall not exceed 2 cents each. Whenever any collector shall sell any of such forms he shall cause the date of sale, the name and address of the proposed vendor, the name and address of the purchaser, and the amount of marihua na ordered to be plainly wr itten or stam ped thereon be fore delivering the same. use of. (d) Each such order form sold by a collector shall be prepared by him and shall include an original and two copies, any one of which shall be admissible in evidence as an original. The original and one copy shall be given by the collector to the purchaser thereof. The original shall in turn be given by the purchaser thereof to any per son who shall, in pursuance thereof, tra nsfer marihuan a to him and shall be preserved by such person for a period of two years so as to be readily accessible for inspection by any officer, agent, or employee mentioned in section 11. The copy given to the purchaser by the collector sha ll be retained by the purch aser and prese rved for a period of two years so as to be readily accessible to inspection by any officer, agent, or employee mentioned in section 11. The Tax on transf ers. second copy shall be preserved in the records of the collector. Ante, p. 553 . SEC. 7. (a) T here shall be levied, colle cted, and pai d upon all transfers of marihuana which are required by section 6 to be carried out in pursuance of written order forms taxes at the following rates Rates. (1) Upon each transfer to any person who has paid the special tax and registered under section 2 of this Act, $1 per ounce of marihuana or fraction thereof. (2) Upon each transfer to any person who has not paid the special tax and r egistered unde r section 2 o f this Act, $ 100 per ounce of Payment by trans' marihuana or fraction thereof. feree ; by transferor. (b) Such tax shall be paid by the transferee at the time of securing each order form and shall be in addition to the price of such form. Such transferee shall be liable for the tax imposed by this section but in the event that the transfer is made in violation of section 6 with out an order form and w ithout payme nt of the t ransfe r tax i mposed. by this section, the transferor shall also be liable for such Payment by means tax. of stamps. (c) Payment of the tax herein provided shall be represented by appropriate stamps to be provided by the Secretary and said stamps shall be affixed by the collector or his representative to the original order form. m Previsions applicable. law (d) All provisions of law relating to the engzavin , issuance, sale, Internal ~creveenue accountability, cancelation, and destruction of tax-pad stamps pro- stamps. vided for in the internal-revenue laws shall, insofar as applicable and