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(3) EXPORTATION. To the sale, exportation, shipment, or delivery of narcotic drugs by any person within the United States or any Territory or the District of Columbia or any of the insular possessions of the United States to any person in any foreign country, regulating their entry in accordance with such regulations for importation thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of State.

(4) GOVERNMENT AND STATE OFFICIALS.-To the sale, barter, exchange, or giving away of narcotic drugs to any officer of the United States Government or of any State, Territorial, district, county, or municipal or insular 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.

(d) PRESERVATION.-Every person who shall accept any order required under subsection (a), and in pursuance thereof shall sell, barter, exchange, or give away narcotic drugs, shall preserve such order for a period of 2 years in such a way as to be readily accessible to inspection by any officer or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officials named in section 4773.

(e) DUPLICATES.-Every person who shall give an order as provided in this section to any other person for narcotic drugs shall, at or before the time of giving such order, make or cause to be made a duplicate thereof on a form to be issued in blank for that purpose by the Secretary or his delegate, and in case of the acceptance of such order shall preserve such duplicate for said period of 2 years in such a way as to be readily accessible to inspection by the officers, employees, and officials mentioned in section 4773.

(f) SUPPLY.-The Secretary or his delegate shall cause suitable forms to be prepared for the purposes mentioned in this section, and shall cause the same to be distributed to each internal revenue district for sale to those persons who shall have registered and paid the special tax as required by sections 4722 and 4721; and he shall require that the same be sold only to persons who have registered and paid the special tax as required by said sections. The price at which such forms shall be sold shall be fixed by the Secretary or his delegate but shall not exceed the sum of $1 per hundred. The Secretary or his delegate shall cause to be kept accounts of the number of such forms sold, the names of the purchasers, and the number of such forms sold to each of such purchasers. Whenever any of such forms are sold, the Secretary or his delegate shall cause the name of the purchaser thereof to be plainly written or stamped thereon before delivering the same; and no person other than such purchaser shall use any of said forms bearing the name of such purchaser for the purpose of procuring narcotic drugs, or furnish any of the forms bearing the name of such purchaser to any person with intent thereby to procure the shipment or delivery of narcotic drugs.

(g) UNLAWFUL USE.-It 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 REFERENCE.

For issuance of order forms in Puerto Rico and the Trust Territory of the Pacific Islands, see section 4735 (a). For issuance of order forms in Guam, see section 4735 (d).

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 REFERENCES.

(1) CONFISCATION AND DISPOSAL OF SEIZED DRUGS. For provisions 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. 14707. 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. 4711. Imposition of tax.

Sec. 4712. Stamps.

Sec. 4713. Manufacturers.

Sec. 4714. Forfeiture.

Sec. 4715. Cross references.

Sec. 4716. Application to Guam.

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) METHOD OF PAYMENT.

(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.—

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For assessment in case of omitted taxes payable by stamp, see subtitle F.

(b) CERTAIN STAMP PROVISIONS APPLICABLE.-The provisions of law covering the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable, shall apply to stamps provided for by paragraph (1) of subsection (a).

SEC. 4713. MANUFACTURERS.

(a) DEFINITION.-Every person who prepares opium suitable for smoking purposes from crude gum opium, or from any preparation thereof, or from the residue of smoked or partially smoked opium, commonly known as yen shee, or from any mixture of the above, or any of them, shall be regarded as a manufacturer of smoking opium within the meaning of this subpart.

(b) BOND.-Every manufacturer of opium suitable for smoking purposes shall file with the official in charge of the internal revenue district in which his manufactory is located such bonds as the Secretary or his delegate may by regulation require. The bond required of such manufacturer shall be in a penal sum of not less than $100,000; and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the Secretary or his delegate. No person shall engage in such manufacture who has not given the bond required by the Secretary or his delegate.

(c) CITIZENSHIP.-No person shall engage in the manufacture of opium suitable for smoking purposes who is not a citizen of the United States.

(d) SIGNS AND FACTORY NUMBER.-Every manufacturer of opium suitable for smoking purposes shall put up such signs and affix such number to his factory as the Secretary or his delegate may by regulation require.

SEC. 4714. FORFEITURE.

All opium prepared for smoking, whenever found within the United States without the stamps required by this subpart, shall be forfeited and destroyed.

SEC. 4715. CROSS REFERENCES.

For penalties and other general and administrative provisions applicable to this subpart, see sections 4731 to 4736, inclusive; sections 4771 to 4776, inclusive; and subtitle F.

SEC. 4716. APPLICATION TO GUAM.

The provisions of this subpart shall be applicable to Guam, and in Guam the administration of this subpart shall be performed by the appropriate internal revenue officers of the Government of Guam, and all revenues collected thereunder in Guam shall accrue intact to the government thereof.

Subpart C-Occupational Tax

Sec. 4721. Imposition of tax.

Sec. 4722. Registration.

Sec. 4723. Possession by person not registered.

Sec. 4724. Unlawful acts in case of failure to register and pay special tax.

Sec. 4725. Other laws applicable.

Sec. 4726. Cross references.

SEC. 4721. IMPOSITION OF TAX.

On or before July 1 of each year every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives

away narcotic drugs 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.

(1) IMPORTERS, MANUFACTURERS, OR PRODUCERS.-Importers, manufacturers, producers, or compounders, lawfully entitled to import, manufacture, produce, or compound narcotic drugs, $24 a year;

(2) WHOLESALE DEALERS.-Wholesale dealers, lawfully entitled to sell and deal in narcotic drugs, $12 a year;

(3) RETAIL DEALERS.-Retail dealers, lawfully entitled to sell and deal in narcotic drugs, $3 a year;

(4) PHYSICIANS, DENTISTS, VETERINARY SURGEONS, AND OTHER PRACTITIONERS.-Physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or administer narcotic drugs to patients upon whom they in the course of their professional practice are in attendance, $1 a year or fraction thereof during which they engage in any of such activities;

(5) PERSONS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALYSIS.-Persons not registered as an importer, manufacturer, producer, or compounder and lawfully entitled to obtain and use in a laboratory narcotic drugs for the purpose of research, instruction, or analysis shall pay $1 a year, but such persons shall keep such special records relating to receipt, disposal, and stocks on hand of narcotic drugs as the Secretary or his delegate may by regulation require. Such special records shall be open at all times to the inspection of any duly authorized officer or employee of the Treasury Department.

(6) PERSONS NOT OTHERWIse taxed. –

For a tax of $1 a year on persons not otherwise taxed, dispensing preparations and remedies of limited narcotic content, see section 4702 (a).

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For authority of the President to issue Executive orders providing for the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, distribute, sell, or give away narcotic drugs, see section 4735 (b).

SEC. 4722. REGISTRATION.

On or before July 1 of each year every person who engages in any of the activities enumerated in section 4721 shall register with the Secretary or his delegate his name or style, place of business and place or places where such business is to be carried on, and every person upon first engaging in any such activities shall immediately make like registration.

SEC. 4723. POSSESSION BY PERSON NOT REGISTERED.

The possession of any original stamped package containing narcotic drugs by any person who has not registered and paid special taxes as required by sections 4721 and 4722 shall be prima facie evidence of liability to such special tax.

SEC. 4724. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX.

(a) TRAFFICKING.-It shall be unlawful for any person required to register under the provisions of this subpart or section 4702 (a) to import, manufacture, produce, compound, sell, deal in, dispense, distribute, administer, or give away narcotic drugs without having registered and paid the special tax imposed by this subpart or section 4702 (a).

(b) TRANSPORTATION.-Except as otherwise provided in this subsection, it shall be unlawful for any person to send, ship, carry, or deliver narcotic drugs from any State or Territory or the District of Columbia, or any insular possession of the United States, into any other State or Territory or the District of Columbia, or any insular possession of the United States. Nothing contained in this subsection shall apply

(1) to any person who shall have registered and paid the special tax as required by sections 4721 and 4722;

(2) to common carriers engaged in transporting narcotic drugs; (3) to any employee acting within the scope of his employment for any person who shall have registered and paid the special tax as required by sections 4721 and 4722, or to any contract carrier or other agent acting within the scope of his agency for such registered person;

(4) to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, veterinarian, or other practitioner required to register under the terms of this subpart or section 4702 (a) and employed to prescribe for the particular patient receiving such drug;

(5) to any person carrying any narcotic drug or compound of a narcotic drug which has been obtained by the person from a registered dealer in pursuance of a written or oral prescription referred to in section 4705 (c) (2), issued for legitimate medical uses by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722, if the bottle or other container in which such drug or compound of a narcotic drug is carried bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person issuing such prescription;

(6) to any person carrying any such drug which has been obtained by the person as a patient from a registered physician, dentist, or other practitioner in the course of his professional practice if such drug is dispensed to the patient for legitimate medical purposes; or

(7) to any United States, State, county, municipal, District, Territorial, or insular officer or official acting within the scope of his official duties.

(c) POSSESSION.-It shall be unlawful for any person who has not registered and paid the special tax provided for by this subpart or section 4702 (a) to have in his possession or under his control narcotic drugs; and such possession or control shall be presumptive evidence of a violation of this subsection and subsection (a), and also a violation of the provisions of sections 4721 and 4722: Provided, That this

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