SEC. 7. That all laws relating to the assessment, collection, remission, and refund of internal-revenue taxes, including section thirty-two hundred and twenty-nine of the Revised Statutes of the United States, so far as applicable to and not inconsistent with the provisions of this act, are hereby extended and made applicable to the special taxes imposed by this act.

SEC. 8. That it shall be unlawful for any person not registered under the provisions of this act, and who has not paid the special tax provided for by this act, to have in his possession or under his control any of the aforesaid drugs; and such possession or control shall be presumptive evidence of a violation of this section, and also of a violation of the provisions of section one of this act: Provided, That this section shall not apply to any employee of a registered person, or to a nurse under the supervision of a physician, dentist, or veterinary surgeon registered under this act, having such possession or control by virtue of his employment or occupation and not on his own account; or to the possession of any of the aforesaid drugs which has or have been prescribed in good faith by a physician, dentist, or veterinary surgeon registered under this act; or to any United States, State, county, municipal, District, Territorial, or insular officer or official who has possession of any said drugs, by reason of his official duties, or to a warehouseman holding possession for a person registered and who has paid the taxes under this act; or to common carriers engaged in transporting such drugs: Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this act; and the burden of proof of any such exemption shall be upon the defendant.

SEC. 9. That any person who violates or fails to comply with any of the requirements of this act shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court.

SEC. 10. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint such agents, deputy collectors, inspectors, chemists, assistant chemists, clerks, and messengers in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the provisions of this act.

SEC. 11. That the sum of $150,000, or so much thereof as may be necessary, be, and hereby is, appropriated, out of any moneys in the Treasury not otherwise appropriated, for the purpose of carrying into effect the provisions of this act.

SEC. 12. That nothing contained in this act shall be construed to impair, alter, amend, or repeal any of the provisions of the act of Congress approved June thirtieth, nineteen hundred and six, entitled "An act for preventing the manufacture, sale, or transportation of adulterated or misbranded, or poisonous, or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes," and any amendment thereof, or of the act approved February ninth, nineteen hundred and nine, entitled "An act to prohibit the importation and use of opium for other than medicinal purposes," and any amendment thereof.

Approved, December 17, 1914.

4

REGULATIONS.

Under the authority conferred by section 1 of the above-quoted act the following regulations are issued:

Registry and payment of special tax.

ARTICLE 1. As required by section 1 of said act, every person, partnership, association, company, or corporation therein described, and not specifically exempt, must, on or before the 1st day of March,

1915, register with the collector of the district, and must at the time of such registry, and on or before the 1st day of July in each year thereafter, pay to such collector a special tax at the rate of $1 per annum.1

If the applicant (other than a physician, dentist, or veterinarian) has more than one place of business, or if, in any case, the applicant is engaged in more than one profession or business where any of the drugs above described are made, stored, or dispensed, a separate application for registry must be made and a special tax must be paid in each such case.

2

ART. 2. Application for registry and for the necessary special-tax stamps will be in the following form, blanks of which form should be obtained from the collector of the district.

FORM 678.-OPIUM, ETC.-Application for registry and for special-tax stamp.
(Act of Congress approved Dec. 17, 1914.)

SIR: The undersigned, under the above name or style and at the place above designated, is now engaged or intends to engage in the 3.

Pursuant to an act of Congress approved December 17, 1914, application is hereby made for registration under said act and for a special-tax stamp for the special-tax year ending June 30, 191...

ART. 3. Applications in the form above prescribed when received by collectors will be given a registry number, commencing with No. 1 in each district for the first application and continuing in serial order as subsequent applications are filed. The registry number thus given each original application will be a permanent registry number for all renewal applications and will be entered on all blank orders (art. 8) issued to the applicant.

1 The special tax imposed for the period Mar. 1, 1915, to June 30, 1915 (the close of the special-tax year), will be 34 cents. Remittances for special taxes should be made in currency, money order, or certified check on a National or State bank.

• For convenience, and to conform to other requirements of law relating to special taxes made applicable by this act, the application for registry and special-tax stamp is here combined.

• Here state business or occupation or profession, as "practice of medicine," or "practice of dentistry," or "practice of veterinary medicine and surgery," or the "importation and sale of drugs coming under the operation of the act," or the "manufacture and sale of drugs coming under the operation of the act," or the "sale and distribution at retail of drugs coming under the operation of the act." If intended for analytical laboratory or hospital, so state.

All applications for registry will, on payment of the special tax imposed, be recorded alphabetically, by classes, in "Special Record 10A," to be provided for that purpose.

Special-tax stamps.

ART. 4. Appropriate coupon stamps, denoting payment of the special tax under the act named, will be furnished collectors on requisition and will be charged to them and accounted for as in the case of other special-tax stamps.

Sale and disposal of drugs.

ART. 5. Where any of the drugs referred to in section 1 of the act are to be sold or otherwise disposed of, the purchaser or receiver (unless specifically exempt under section 2 of the act) will, prior to such purchase or receipt, issue his order therefor and in the form prescribed in article 8 of these regulations.

ART. 6. Blanks of such order forms will be printed on distinctive paper and will be issued in tablets or books of 10 blanks each, and a charge for such blanks (including original and duplicate) will be made at the rate of $1 per hundred, as authorized by section 2 of the act and will be so accounted for by collectors to whom the same are furnished.

Such blank orders must in all cases be procured from the collector of the district by persons using the same, but no requisition therefor will be accepted by collectors unless made by persons who have duly registered (art. 2) and who have paid the special tax as required by law, and in such cases only where the collector is satisfied that such blanks will be used for no unlawful purpose.

In addition to the special record 10A, provided for in article 3, collectors will keep a record or account of the number of such order forms sold by them, the name of each purchaser, and the number sold to each, as required by section 2 of said act.

ART. 7. Requisitions for such blanks will be in the following form; and in filling such requisitions the collector will cause the registry number and name of the applicant to be stamped on each blank issued by him. Adjustable name and numbering stamps will be supplied collectors for this purpose.

Registry No.....1

in connection with the business, or for the purpose set forth in my (or our) application

1 The registry number must in all cases be filled in by the applicant.

2 The number to be here stated will be 10 or a multiple of 10.

for registry filed in your office pursuant to an act of Congress approved December 17, 1914.

(In case of a firm or com-
pany, to be also signed by
a member or principal of-
ficer.)

ART. 8. Upon receipt of such requisitions by collectors, the same will be compared with the applications for registry, if filed, before the blank orders called for are issued.

Such blank orders will be in the following form:

? This space to be reserved for use of the person filling the order for any purpose desired by him. • Here give full name, business, or profession, with full address.

ART. 9. The above order must be prepared in duplicate, the duplicate of which will be retained by the maker. If accepted, the law requires all such orders (both original and duplicate) to be retained on file for a period of two years, and in such a way as to be readily accessible to the inspecting officers. Persons accepting such orders, therefore, will file the same in their numerical order, i. e., according to their registry numbers as to each collection district.

Dispensing of drugs by physicians, dentists, or veterinary surgeons.

ART. 10. Under the exempting provisions of section 2 of the act no written order is required for the "dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veteri

a To be filled in by collector.

nary surgeon registered under this act in the course of his professional practice only." A record, however, is required to be kept of all such drugs so dispensed or distributed (except such as may be dispensed or distributed to a patient upon whom such physician, dentist, or veterinary surgeon shall personally attend) and must show: 1. The date when any such drug is dispensed or distributed. 2. The kind and quantity dispensed or distributed in each case. 3. The name and residence of the patient to whom such drug was dispensed or distributed. (For form of prescription, see art. 12.)

The record so kept must be preserved for a period of two years from the date of dispensing or distributing, and will be subject to inspection as provided in section 5 of the act. Each physician, dentist, and veterinary surgeon must supply himself with a suitable blank book for such record.

Drugs dispensed under prescription.

ART. 11. A like exemption to that above noted is made as to drugs dispensed or distributed under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon duly registered under this act. But all such prescriptions covering such drugs, not specifically exempt by section 6 of the act, must be dated and signed as of the day when issued, must be preserved for a period of two years from the time when filled, and must be readily accessible to the inspecting officers above referred to.

A separate file of all such prescriptions should therefore be kept by each druggist or apothecary filling the same, but such prescriptions may be numbered consecutively with other prescriptions received. Unless so filed a record must be kept showing:

1. The file number given to each prescription filled;

2. The name of the physician or surgeon signing the same; and 3. The name of the person for whom such prescription is filled. Druggists must furnish their own record books for this purpose ART. 12. Under the authority conferred by section 1 of the act named for the issuing of regulations necessary for carrying the provisions of the act into effect, physicians and surgeons writing any such prescriptions are hereby required to sign their names in full to the same, to state therein their registry No., and the location of their offices, and the names and addresses of the persons for whom such prescriptions are written. Druggists and apothecaries must refuse to fill any such prescription unless signed as herein required, nor must prescriptions for such drugs be filled by any druggist or apothecary if he has reason to suspect that it was fraudulently issued or obtained. The dispensing of such drugs by druggists or apothecaries, except on physicians' original prescriptions or on original orders issued to persons who have duly registered, will be in violation of the act. Refilling of prescriptions or orders is therefore prohibited.