Page:United States Statutes at Large Volume 53 Part 1.djvu/286

 276 CODIFICATION OF INTERNAL REVENUE LAWS court in which the defendant was convicted shall cause the said defendant, whether confined in prison or otherwise, to appear be- fore it and shall apprise him of the allegations of the information and of his right to a trial by jury as to the truth thereof. The court shall inquire of the defendant whether he is the person who has previously been convicted. If the defendant states he is not such person, or if he refuses to answer or remains silent, a plea of not guilty shall be entered by the court, and a jury shall be empaneled to determine whether the defendant is the person alleged in the information to have previously been convicted, and the number of such previous convictions. If after a trial on the sole issue of the truth of such allegations the jury determines that the defendant is in fact the person previously convicted as charged in the in- formation, or if he acknowledges in open court, after being duly cautioned as to his rights, that he is such person, he shall be punished as prescribed in paragraphs 5 or 6 of this subsection, as the case may be, and the previous sentence of the court, if any, shall be vacated and there shall be deducted from the new sentence the amount of time actually served under the sentence so vacated. (8) The term "person" as used in paragraphs (2) (3) and (4) includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or mem- ber is under a duty to perform the act in respect of which the violation occurs. (c) CRoss REEMENCES. - For definition of "person" as used generally in this subchapter, see subsection (a) of section 3228. For general penalty provisions, see part III of subchapter A of chapter 28 and section 3793 of chapter 38. SEC. 2558. FORFEITURES. (a) UNSTAMPED PACKAGES. -All unstamped packages of the drugs mentioned in section 2550 (a) found in the possession of any person, except as provided in this subchapter, shall be subject to seizure and forfeiture, and all the provisions of internal revenue laws relating to searches, seizures, and forfeiture of unstamped articles shall be ex- tended to and made to apply to the articles taxed under this sub- chapter and the persons upon whom the taxes under this subchapter or part V of subchapter A of chapter 27 are imposed. (b) SEIZED OPIUM-CONFISCATION AND DISPOSAL. - (1) PROCEDURE. -A ll opium, its salts, derivatives, and compounds, and coca leaves, salts, derivatives, and compounds thereof, seized by the United States Government from any person or persons charged with any violation of this chapter or part V of subchapter A of chapter 27, or the Act of February 9, 1909, c. 100, 35 Stat. 614 as amended by the act of Jan. 17, 1914, c. 9, 38 Stat. 275 (U. S. C ., Title 21, §§ 171-184), shall upon conviction of the person or persons from whom seized be confiscated by and forfeited to the United States; and the Secretary is authorized to deliver for medical or scientific purposes to any department, bureau, or other agency of the United States Government, upon proper application therefor under such regulation as may be prescribed by the Secretary, any of the drugs so seized, confiscated, and forfeited to the United States. The provisions of this paragraph shall also apply to any of the aforesaid drugs seized or coming into the possesion of the United States in the enforcement of this chapter, part V of sub- chapter A of chapter 27, or any of the above mentioned acts where the owner or owners thereof are unknown. None of the aforesaid drugs coming into possesion of the United States under the opera- tion of said chapter, part, or acts, or the provisions of this para- graph, shall be destroyed without certification by a committee appointed by the Secretary that they are of no value for medical or scientific purposes.

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