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 CH. 39—REGULATORY TAXES

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to any person with intent thereby to procure the shipment or dehvery of narcotic drugs. (g) UNLAWFUL U S E. — I t shall be unlawful for any person to obtain by means of said order forms narcotic drugs for any purpose other than the use, sale, or distribution thereof by him in the conduct of a lawful business in said drugs or in the legitimate practice of his profession. (h) CROSS R E F E R E N C E. — For issuance of order forms in Puerto Rico and the Trust Territory of the Pacific Islands, see section 4735(a). SEC. 4706. FORFEITURES. (a) UNSTAMPED PACKAGES.—All unstamped packages of narcotic

drugs found in the possession of any person, except as provided in this subpart, 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 extended to and made to apply to the articles taxed under this subpart and the persons upon whom the taxes under this subpart or sections 4721 to 4726, inclusive, are imposed. (b) CROSS R E F E R E N C E S. — (1) CONFISCATION AND DISPOSAL OF SEIZED DRUGS.—For pro-

visions relating to the confiscation and disposal of seized drugs, see section 4733. (2) OTHER FORFEITURE PROVISIONS.—

For other general forfeiture provisions, see subtitle F. SEC. 4707. CROSS REFERENCES. For penalties and other general and administrative provisions, see sections 4731 to 4736, inclusive; sections 4771 to 4776, inclusive; and subtitle F.

Subpart B—Tax on Opium for Smoking Sec. Sec. Sec. Sec. Sec.

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4711. 4712. 4713. 4714. 4715.

Imposition of tax. Stamps. Manufacturers. Forfeiture. Cross references.

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SEC. 4711. IMPOSITION OF TAX.

• There shall be imposed an internal revenue tax of $300 per pound upon all opium manufactured in the United States for smoking purposes. SEC. 4712. STAMPS. (a) M E T H O D OF P A Y M E N T. —

(1) STAMPS.-—All opium prepared for smoking manufactured in the United States shall be duly stamped in such a permanent manner as to denote the payment of the internal revenue tax thereon. (2)

ASSESSMENT,— For assessment in case of omitted taxes payable by stamp, see subtitle P.

(b) CERTAIN STAMP PROVISIONS APPLICABLE.—The provisions of law covering the engraving, issue, sale, accountability, effacement, 49012°—54

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§ 4712(b)

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