Page:United States Statutes at Large Volume 53 Part 1.djvu/293

 NARCOTICS 283 this subchapter or part VI of subchapter A of chapter 27 upon such officers or employees of the Treasury Department as he shall desig- nate or appoint. SEC. 2601. OTHER LAWS APPLICABLE. All provisions of law (including penalties) applicable in respect of the taxes imposed by section 2550 of this chapter and section 3220 of chapter 27, shall, insofar as not inconsistent with this subchapter and part VI of subchapter A of chapter 27, be applicable in respect of the taxes imposed by such subchapter and part. SEC 2602. TERRITORIAL EXTENT OF LAW. The provisions of this subchapter and part VI of subchapter A of chapter 27 shall apply to the several States, the District of Columbia, the Territory of Alaska, the Territory of Hawaii, and the insular possessions of the United States, except the Philippine Islands. SEC. 2603. ADMINISTRATION IN INSULAR POSSESSIONS. (a) PUETro RIco.- In Puerto Rico the administration of this sub- chapter and part VI of subchapter A of chapter 27, the collec- tion of the special taxes and transfer taxes, and the issuance of the order forms provided for in section 2591 shall be performed by the appropriate internal-revenue officers of that government, and all revenues collected under this subchapter and part VI of subchapter A of chapter 27 in Puerto Rico shall accrue intact to the general government thereof. (b) VIRGIN ISLANDS.- T he President shall be authorized and di- rected to issue such Executive orders as will carry into effect in the Virgin Islands the intent and purpose of this subchapter and part VI of subchapter A of chapter 27 by providing for the registra- tion with appropriate officers and the imposition of the special and transfer taxes upon all persons in the Virgin Islands who import, manufacture, produce, compound, sell, deal in, dispense, prescribe, administer, or give away marihuana. SEC. 2604. DEFINITIONS. For definitions of the following, see the subsections of section 3238 indicated below: PERSON.- Subsection (a). PRODUCER.- Subsection (c). MARIHIUANA.- Subsection (b). TRANSFER OR TRANSFERRED.- Subsection (d). SUBCHAPTER D-DELEGATION OF POWERS AND DUTIES BY THE SECRETARY SEC. 2606. AUTHORIZATION. The Secretary is authorized to confer or impose any of the rights, privileges, powers, and duties in respect of narcotic drugs conferred upon him by subchapters A and B of this chapter and part V of sub- chapter A of chapter 27 upon the Commissioner of Narcotics, or any officer or employee of the Bureau of Narcotics, and to confer or impose upon the Commissioner of Internal Revenue, or any of the officers or employees of the Bureau of Internal Revenue, any of such rights, privileges, powers, and duties which, in the opinion of the Secretary, may be necessary in connection with internal revenue taxes.

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