Page:United States Statutes at Large Volume 53 Part 1.djvu/290

 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2591. ORDER FORMS. (a) GENERAL REQUIREMENT. -It shall be unlawful for any person, whether or not required to pay a special tax and register under sec- tions 3230 and 3231, to transfer marihuana, except in pursuance of a written order of the person to whom such marihuana is transferred, on a form to be issued in blank for that purpose by the Secretary. (b) ExcEPTIoNS. - Subject to such regulations as the Secretary may prescribe, nothing contained in this section shall apply- (1) PROFESIONAL PRACrICE.- To a transfer of marihuana to a patient by a physician, dentist, veterinary surgeon, or other practi- tioner registered under section 3231, in the course of his profes- sional practice only: Provided, That such physician, dentist veterinary surgeon, or other practitioner shall keep a record of all such marihuana transferred, showing the amount transferred and the name and address of the patient to whom such marihuana is transferred, and such record shall be kept for a period of two years from the date of the transfer of such marihuana, and subject to inspection as provided in section 2595. (2) PRESCIrrPONs.- To a transfer of marihuana, made in good faith by a dealer to a consumer under and in pursuance of a writ- ten prescription issued by a physician, dentist, veterinary surgeon, or other practitioner registered under section 3231: Provided,That such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, veterinary surgeon, or other practitioner who issues the same: Provided further, That such dealer shall preserve such prescription for a period of two years from the day on which such prescription is filled so as to be readily accessible for inspection by the officers, agents, employees, and officials mentioned in section 2595. (3) EXPORTATION. -To the sale, exportation, shipment, or deliv- ery of marihuana by any person within the United States, any Territory the District of Columbia, or any of the insular posses- sions of the United States, to any person in any foreign country regulating the entry of marihuana, if such sale, shipment, or deliv- ery of marihuana is made in accordance with such regulations for importation into such foreign country as are prescribed by such foreign country, such regulations to be promulgated from time to time by the Secretary of State of the United States. (4) GOVERNMENT AND STATE OFFICIALS. - To a transfer of mari- huana to any officer or employee of the United States Government or of any State, Territorial, District, county, or municipal or in- sular 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. (5) CERTAIN SEEDs.- To a transfer of any seeds of the plant Cannabis sativa L. to any person registered under section 3231. (c) SUPPLY. -The Secretary shall cause suitable forms to be pre- pared 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 marihuana ordered to be plainly written or stamped thereon before delivering the same. (d) PRESERVATION. -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 pur- 280

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