Page:United States Statutes at Large Volume 60 Part 1.djvu/67

 PUBLIC LAWS-CH. 81-MAR. 8, 1946 58 Stat. 721. 26 U. S. C., Supp. V, 3228(e). Ante, p. 38. 1930, as amended (U. S . C ., 1940 edition, title 19, sec. 1584), is hereby amended by deleting in the first sentence the word "or" from the phrase "If any of such merchandise so found consists of heroin, mor- phine, cocaine, or isonipecaine," and by inserting immediately fol- lowing such phrase the words "or opiate,"; and by inserting in the last sentence of the paragraph immediately following the word "isonipecaine" the word ", opiate" and inserting immediately fol- lowing the reference "sections 3228 (e)" the following: ", 3228 (f)". AMENDMENTS RELATING TO MARIHUANA SEC. 10. (a) EXEMPTION FOR CERTAIN TRANSFERS TO MLLERS.- 25 Ut. S. 2591 Section 2591 of the Internal Revenue Code is amended by adding at the end thereof a new subsection (e) to read as follows: "(e) EXEMPTION FOR CERTAIN TRANSFERS TO MmEims. -Nothing in this section shall apply to a transfer of the plant Cannabis sativa L. Inf is. or any parts thereof from any person registered under section 3231 to a person who is also registered under section 3231 as a taxpayer Infra. required to pay the tax imposed by section 3230 (a) (6)." 63 stt. .32 (b) SPECIAL TAX ON MiLERs. - Section 3230 of the Internal Reve- nue Code is hereby amended by adding at the end of subsection (a) a new subdivision (6) to read as follows: "(6) MnAERS.-Any person who at a mill manufactures or produces from the plant Cannabis sativa L. any fiber or fiber products, $1 per year or fraction thereof during which he engages in such activities." 23 US C. 381. (C) REGISTRATION OF Mm RIas.-Section 3231 of the Internal Reve- nue Code is hereby amended by inserting at the beginning thereof, before the word "Any" the following: "(a) IN GENERA.- I; and by adding at the end of such section a new subsection to read as follows: "(b) SPECIAL REQunREMENTS FOR MLERSa.- The Secretary shall not permit the registration of any person under this section as a mP'-n. person required to pay the tax imposed by section 3230 (a) (6), unless in the opinion of the Secretary such person (or if a corpora- tion, each officer thereof) is a person of good moral character and unless in the opinion of the Secretary such person is a person of suit- able financial standing, intends to engage in good faith in the busi- ness of manufacturing or producing fiber or fiber products from the plant Cannabis sativa L. on a commercial basis, and is not seeking registration under this section for the purpose of facilitating the unlawful diversion of marihuana. Any person who is registered under this section and has paid the tax imposed by section 3230 (a) (6) shall afford agents of the Bureau of Narcotics ready access at all times to any part of the premises of the mill or other premises of such person and the right to inspect any and all books, papers, rec- ords or documents connected with the activities of such person in dealing in, manufacturing, and processing Cannabis sativa L. and fiber or fiber products thereof, and the handling of marihuana. The Secretary may cancel or may refuse to renew, after notice and oppor- tunity for hearing, the registration of any such person if he finds that such person has not complied or is not complying with the requirements of this subsection, or if he finds that grounds exist which would justify the refusal to permit the original registration of such person under this section." Approved March 8, 1946. [60 STAT.

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