If found to be correct in every particular, they will be copied as above indicated; if not, they should be promptly returned for correction, and the deputy should personally see that the proper corrections are made. In view of the fact that these inventories and returns are made the basis of computations for the determination of the liability of the manufacturer to assessment for apparent deficiencies, great pains should be taken to have them made promptly and accurately. After these inventories and monthly reports have been carefully examined by the collector, they must be promptly forwarded to the Commissioner of Internal Revenue for his consideration and action. Upon satisfactory proof that a manufacturer has removed from the place of manufacture smoking opium not stamped as required by law, assessments will be made by the commissioner under the provisions of sections 3182 and 3437, Revised Statutes. Such assessments are to be made at any time within two years after the removal, as aforesaid, and are in addition to the penalties imposed for the illegal removal. All provisions of the Regulations No. 8, revised July 1, 1910, relating to tobacco and snuff, that are not in conflict with those above prescribed and that are applicable to prepared smoking opium are hereby made a part of these regulations. DATE OF EFFECT. The foregoing Regulations No. 16, concerning opium manufactured, prepared, or suitable for smoking purposes, are hereby prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, to take effect on the 15th day of May, 1915. All regulations and decisions in conflict herewith are hereby revoked, to take effect on said date. Revised recapitulation and affidavit sheet to be pasted in front of Book 59 used for quarter ended June 30, 1915. Book 59, revised March 4, 1915, to be used by dealers in leaf tobacco exclusively for quarter ending September 30, 1915, and each quarter thereafter. TREASURY Department, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., June 8, 1915. 1. Each dealer in leaf tobacco should be furnished, before the close of this month, with a revised recapitulation and affidavit sheet, referred to in paragraph 2 of T. D. 2178 and also with Book 59, revised March 4, 1915, a supply of which has been forwarded each collector. 2. The revised recapitulation and affidavit printed on white paper, which are the same as on the front page of Book 59, revised March 4, 1915, should be pasted by each dealer in leaf tobacco making report on Book 59 for the quarter ending June 30, 1915, in front of same over the old recapitulation and affidavit, the same filled in and completed before Book 59 is forwarded to the collector and to this office. 3. Book 59, revised March 4, 1915, shall be used exclusively by dealers in leaf tobacco on and after July 1, 1915. The first report on the latest revised Book 59 will be rendered for the quarter ending September 30, 1915. Special attention is called to the "Instructions to dealers in leaf tobacco," printed on the back of revised Book 59. The instructions printed in the heading of Book 59 must also be observed. It will be noticed that Book 59, revised March 4, 1915, is on a loose-leaf plan, the folio being designated on the debit and credit sides "outside page"; the additional leaves, designated “inside page," should be used only when necessary and in accordance with instructions regarding same. 4. Especial emphasis is laid upon a strict compliance with paragraph 2 of instructions on the back of Book 59. Paragraph 14 of said instructions should be noted in that connection. The name or style under which a leaf dealer does business which is registered from his return on Form 277 (or Form 11a, if special tax is paid) must be recorded on the cover, and repeated in the heading of each page of Book 59. There must be similarly recorded the place of business. The name of the city or town will not be sufficient, the street and number must be supplied or the place of business otherwise definitely located. It should be distinctly understood that if business is carried on by persons other than those registered or if sales of leaf tobacco are made at any place other than the place of business stated in return for register, Form 277, or special-tax return, Form 11a, for which certificate of registry (issued only if not subject to special tax) or specialtax stamp was issued, liability will be incurred to the penalties provided for violations of the law. 5. Each dealer in leaf tobacco is required to keep two books, one of which (Book 59) is furnished by the Government; the other book must be procured by the leaf dealer. Entries must be made daily in both books as prescribed by law. Where inside pages are used, each page, commencing with the cover, should be numbered consecutively, and the total number of pages in book should also be reported on each page. Where inside pages are used, it is suggested that Book 59 be kept on a Shannon file, but the use of what are known as split rings will probably be found more satisfactory. At the close of each 78411°-VOL 17-15—————–14 quarter, the instructions as to fastening the pages together, printed on the cover between the punched holes, should be followed. 6. Book 59, when completed, is required to be forwarded to the collector within five days after the close of each quarter. It is especially urged that Book 59 be kept as neatly and as accurately as possible. Extra copies of this decision will be printed and furnished to collectors to be supplied with the revised recapitulation sheet and Book 59, revised March 4, 1915, referred to, to each dealer in leaf tobacco registered in their districts. W. H. OSBORN, Commissioner of Internal Revenue. (T. D. 2213.) Narcotic law. Prescriptions for narcotic drugs in any quantity not exempt from the provisions of the act of Congress approved December 17, 1914, unless for "preparations" or "remedies" exempted under section 6. TREASURY Department, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 7, 1915. Attention is directed to the paragraph on page 4 of T. D. 2172 relating to the exemption of certain "preparations" and "remedies" from the provisions of this law. The question arises whether or not "prescriptions" come within the definition of "preparations" or "remedies," as given in the act. The word "preparations," as generally used and understood, means ready-made or prepared medicines, and the word "remedies" means that which cures or is efficacious in a specific disease or diseases under all conditions, while the term “prescription" is the written directions or recipe of a physician for the compounding or preparing of a medicine and directions for its use to meet the existing conditions in the case of a particular patient. It is therefore apparent that the exemptions in section 6 of the act as interpreted in T. D. 2172, relating to "preparations and remedies" containing not more than the specified quantities of the drugs enumerated, do not apply to "prescriptions" written by registered physicians calling for any quantity of the narcotic drug, unless such 'prescription" is written for a "preparation or remedy" prepared in accordance with the United States Pharmacopeia, National Formulary, or other formula, or for a "remedy or preparation" prepared under private or proprietary formula, carried in stock by a dealer, which may be dispensed without a "prescription." Every "prescription," therefore, containing a narcotic drug in any quantity, with the exemptions noted, must have indicated thereon the name and address of the patient, the date, the name and address of the physician, and his registry number. Such "prescriptions" can not be refilled and must be filed for a period of two years. W. H. OSBORN, Approved: W. G. MCADOO, Commissioner of Internal Revenue. Secretary of the Treasury. (T. D. 2214.) Narcotic law. The furnishing of narcotic drugs and preparations upon mail orders held not to be prescribed or dispensed by a registered physician to a patient under the provisions of the act of Congress approved December 17, 1914, known as the Harrison narcotic law. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 10, 1915. To collectors of internal revenue and others concerned: Frequent inquiries have been received from internal-revenue officers and other persons relative to the powers and limitations of the Government to enforce the above-named act. Said act provides, first, for the registration of and payment of special tax by every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away opium or coca leaves, or any compound, manufacture, salt, derivative, or preparation thereof. This includes all original producers, compounders, chemists, wholesale and retail druggists, physicians, and all other persons who distribute, prescribe, or give away for any purpose whatever any of the prohibited drugs, their derivatives or compounds, or in any manner use same, whether legally or in violation of the law. The fact that registration is limited to certain named persons indicates that there must be a power of discrimination vested in collectors of internal revenue as to who shall be registered and from whom special tax may be received. Therefore persons not legitimately engaged in the exercise of their trade or profession can not legally register under the terms of this act. For example, a party must be a legitimate producer, importer, manufacturer, seller, or distributor of the aforesaid drugs; and likewise a physician, dentist, or veterinary surgeon can register under this act and dispense these drugs "in the course of his professional practice only." It also follows from the express language of the act that such physician, dentist, or veterinary surgeon can prescribe such drugs when he "has been employed to prescribe for the particular patient receiving such drugs," and upon whom he "shall personally attend in the course of his professional practice only," and such prescriptions must be made "in the legitimate practice of his profession," and then only when "employed to prescribe for the particular person receiving such drugs.' The above quotations from the law indicate the correct limitation upon the professional prescription or distribution of said drugs by persons whether registered or not. It is apparent from the foregoing that the duties of collectors and other internal-revenue officers do not end, under the provisions of this act, with simple registration. If parties secure registration through misrepresentation or fraud, such registration is null and void and does not protect them from prosecution for the illegal use of these drugs, and it is the duty of collectors and other internal-revenue officers when such cases are discovered to investigate the same, and where the law has been violated in line with the foregoing to sieze and proceed to forfeit the prohibited drugs illegally in possession of such parties, and recommend such persons to the district attorney for indictment and prosecution. The foregoing has special application to those persons who, registering as physicians, prescribe or distribute narcotic drugs or preparations on receipt of mail orders received from so-called patients, or who, under the laws of the State or under municipal regulations, are not permitted to practice medicine. Approved: W. G. McADOO, W. H. OSBORN, Commissioner of Internal Revenue. Secretary of the Treasury. (T. D. 2215.) Narcotic law. Regulations No. 35, Supplement No. 1, governing the issuance of registry numbers and special-tax stamps under authority of act of Congress, approved December 17, 1914. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., June 10, 1915. The following regulation, amending and supplementing internalrevenue regulations No. 35, of January 15, 1915, is hereby promulgated, effective on and after this date: ART. 18. In issuing registry numbers and special-tax stamps under the provisions of the act of Congress approved December 17, 1914, known as the Harrison narcotic |