Lapas attēli
PDF
ePub

any fraction of an ounce in a package shall be taxed as an ounce. The tax imposed by this subsection shall be in addition to any import duty imposed on the aforesaid drugs.

(b) By Whom PAID.—The tax imposed by subseotion (a) shall be paid by the importer manufacturer, producer, or compounder. (o) How Paid.

(1) STAMPS.—The tax imposed by subsection (a) shall be represented by appropriate stamps, to be provided by the Secretary.

[merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small]

(5) A person who, after having been convicted of selling, importing, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, opiate, or any salt, derivative, or preparation of opium, coca leaves, cocaine, (or) isonipecaine, or opiate, again sells, imports, or exports, or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such second offense, be fined not more than $5,000, or imprisoned in a Federal penitentiary for not more than ten years, or both, in the discretion of the court, whenever the fact of such previous conviction is established in the manner prescribed in paragraph 7 of this subsection.

(6) A person who, after having been two times convicted of selling, importing, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, opiate, or any salt, derivative, or preparation of opium, coca leaves, cocaine, [or] isonipecainé, or opiate, again sells, imports, or exports, or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such third offense, or any offense subsequent thereto, be fined not more than $10,000 or imprisoned in a Federal penitentiary for not more than twenty years, or both, in the discretion of the court, whenever the fact of such previous convictions is established in the manner prescribed in paragraph 7 of this subsection.

[merged small][ocr errors][merged small][merged small][ocr errors]

(Internal Revenue Code) Sec. 2558. FORFEITURES.

[ocr errors][merged small][merged small]

(b) SEIZED OPIUM-CONFISCATION AND DISPOSAL.

(1) PROCEDURE.-All opium, coca leaves, isonipecaine, opiates, and all salts, derivatives, and preparations of opium, coca leaves, [and] isonipecaine, and opiates, 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 January 17, 1914, c. 9, 38 Stat. 275, the Act of May 26, 1922, c. 202, 42 Stat. 596, the Act of June 7, 1924, c. 352, 43 Stat. 657, and the Act of June 14, 1930, c. 488, 46 Stat. 586 (U. S. C., title 21, 88 171–184), 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 possession of the United States in the enforcement of this chapter, part V of subchapter 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 possession of the United States under the operation of said chapter, part, or Acts, or the provisions of this paragraph, shall be destroyed without certification by a committee appointed by the Secretary that they are of no value for medical or scientific purposes.

[ocr errors]

(Internal Revenue Code) SEP. 2565. DEFINITIONS.

For definitions of the following, see the subsections of section 3228 indicated below: PERSON.

Subsection (a).
IMPORTER, MANUFACTURER, OR PRODUCER. -

Subsection (b).
WHOLESALE DEALER. —

Subsection (c). RETAIL DEALER.

Subsection (d). ISONIPECAINE.

Subsection (e). OPIATE.

Subsection (1).

(Internal Revenue Code) Sec. 3220. TAX.

On or before July 1 of each year every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives away opium, coca leaves, [or] isonipecaine, or opiate, or any compound, manufacture, salt, derivative, or preparation thereof, shall pay the special taxes hereinafter provided. Every person upon first engaging in any of such activities shall immediately pay the proportionate part of the tax for the period ending on the following June 30.

Subsection (a) of section 1 of the "Narcotic Drugs Import and Export Act," as amended (U. S. C., title 21, sec. 171):

When used in this Act

(a) The term “narcotic drug” means opium, coca leaves, cocaine, isonipecaine, opiate, or any salt, derivative, or preparation of opium, coca leaves, cocaine, [or] isonipecaine, or opiate; and the word "isonipecaine" as used herein shall mean any substance identified chemically as 1-methyl-4-phenyl-piperidine-4carboxylic acid ethyl ester, or any salt thereof by whatever trade name designated[.); and the word opiateas used herein shall have the same meaning as defined in section 3228 (1) of the Internal Revenue Code.

[ocr errors]

The Act of August 12, 1937, as amended, entitled “An Act to increase the punishment of second, third, and subsequent offenders against the narcotic laws” (ch. 598, 50 Stat. 627; U. S. C., 1940 ed., title 21, secs. 200 and 200a):

A person who, after having been convicted of selling, importing, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, opiate, or any salt, derivative, or preparation of opium, coca leaves, cocaine, [or] isonipecaine, or opiate, again sells, imports, or exports, or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such second offense, be fined not more than $5,000 or imprisoned in a Federal penitentiary for not more than ten years, or both, in the discretion of the court, whenever the fact of such previous conviction is established in the manner prescribed in section 3 of this Act. The word “isonipecaine as used in this section shall mean any substance identified chemically as 1-methyl4-phenyl-piperidine-4-carboxylic acid ethyl ester, or any salt thereof by whatever trade name designated. The word "opate" as used in this section shall have the same meaning as defined in section 3228 (s) of the Internal Revenue Code.

SEC. 2. A person who, after having been two times convicted of selling, importing, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, opiate, or any salt, derivative, or preparation of opium, coca leaves, cocaine, [or] isonipecaine, or opiate, again sells, imports, or exports or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such third offense, or any offense subsequent thereto, be fined not more than $10,000 or imprisoned in a Federal penitentiary for not more than twenty years, or both, in the discretion of the court, whenever the fact of such previous convictions is established in the manner prescribed in section 3 of this Act. The word "isonipecaine” as used in this section shall mean any substance identified chemically as 1-methyl-4-phenylpiperidine-4-carboxylic acid ethyl ester, or any salt thereof by whatever trade name designated. The word "opiateas used in this section shall have the same meaning as defined in section 3228 (f) of the Internal Revenue Code.

The second paragraph of section 584 of the Tariff Act of 1930, as amended (U. S. C., title 19, sec. 1584):

If any of such merchandise so found consists of heroin, morphine, cocaine, [or] isonipecaine, or opiate, the master of such vessel or person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $50 for each ounce thereof so found. If any of such merchandise so found consists of smoking opium, opium prepared for smoking, or marihuana, the master of such vessel or person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $25 for each ounce thereof so found. If any of such merchandise so found consists of crude opium, the master of such vessel or person in in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $10 for each ounce thereof so found. Such penalties shall, notwithstanding the proviso in section 594 of this Act (relating to the immunity of vessels or vehicles used as common carriers), constitute a lien upon such vessel which may be enforced by a libel in rem; except that the master or owner of a vessel used by any person as a common carrier in the transaction of business as such common carrier shall not be liable to such penalties and the vessel shall not be held subject to the lien, if it appears to the satisfaction of the court that neither the master nor any of the officers (including licensed and unlicensed officers and petty officers) nor the owner of the vessel knew, and could not, by the exercise of the highest degree of care and diligence, have known, that such narcotic drugs were on board. Clearance of any such vessel may be withheld until such penalties are paid or until a bond, satisfactory to the collector, is given for the payment thereof. The provisions of this paragraph shall not prevent the forfeiture of any such vessel or vehicle under any other provision of law. The words “isonipecaine”, opiate”, and “marihuana" as used in this paragraph shall have the same meaning as defined in sections 3228 (e), 3228 (1), and 3238 (b), respectively, of the Internal Revenue Code.

[ocr errors]
[ocr errors][ocr errors]
« iepriekšējāTurpināt »