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SEC. 3211. PENALTIES.

(a) MANUFACTURERS.-Every person, firm, or corporation who carries on the business of a manufacturer of filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $400 and not more than $3,000; and

(b) WHOLESALE DEALERS.-Every person, firm, or corporation who carries on the business of a wholesale dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $250 nor more than $1,000; and

(c) RETAIL DEALERS.-Every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than $40 nor more than $500 for each and every offense.

SEC. 3212. DEFINITIONS.

For definitions of the following, see the sections enumerated below:
Cheese, section 2350 (a).

Filled cheese, section 2350 (b).
Manufacturers, section 2352 (a).
Wholesale dealers, section 2353 (a).

Retail dealers, section 2354 (a).

Part V-Narcotics

[For inapplicability of part V to decocainized coca leaves, etc., see section 2551 (b).

For construction of part V as not affecting the Opium Act of February 9, 1909, see section 2561.

For exemption of certain opium poppies from the provisions of part V, see section 9 of the act of December 11, 1942 (56 Stat. 1047; 21 Ú. S. C. 188h).]

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, 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.

(a) IMPORTERS, MANUFACTURERS, OR PRODUCERS.-Importers, manufacturers, producers, or compounders, lawfully entitled to import, manufacture, produce, or compound any of the aforesaid drugs, $24 per annum;

(b) WHOLESALE DEALERS.-Wholesale dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $12 per annum;

(c) RETAIL DEALERS.-Retail dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $3 per annum;

(d) PHYSICIANS, DENTISTS, VETERINARY SURGEONS, AND OTHER PRACTITIONERS.-Physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or

administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, $1 per annum or fraction thereof during which they engage in any of such activities;

(e) 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 any of the aforesaid drugs for the purpose of research, instruction, or analysis shall pay $1 per annum, but such persons shall keep such special records relating to receipt, disposal, and stocks on hand of the aforesaid drugs as the Commissioner of Narcotics, with the approval of the Secretary, may by regulation require. Such special records shall be open at all times to the inspection of any duly authorized officer, employee, or agent of the Treasury Department. (f) 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 2551 (a).

(g) PERSONS IN CANAL ZONE.

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 opium or coca leaves, their salts, derivatives, or preparations, see section 2564 (b).

SEC. 3221. REGISTRATION.

(a) REQUIREMENTS.-On or before July 1 of each year every person who engages in any of the activities enumerated in section 3220 shall register with the collector of the district 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."

(b) TRANSFER OF DUTIES.

For authority of the Secretary to delegate such powers and duties, see subchapter D.1

SEC. 3222. EXEMPTION FROM TAX AND REGISTRATION.

(a) EMPLOYEES.-No employee of any person who has registered and paid special tax as required in this part acting within the scope of his employment shall be required to register and pay special tax provided by sections 3220 and 3221.

(b) GOVERNMENT AND STATE OFFICIALS.-Officials of the United States, Territorial, District of Columbia, or insular possessions, State or municipal governments, who in the exercise of their official duties engage in any of the business herein described, shall not be required to register, nor pay special tax, but their right to this exemption shall be evidenced in such manner as the Secretary may by regulations prescribe.

(c) CROSS REFERENCES.

(1) CANAL ZONE.

For authority of the President to issue Executive orders providing for the registration of all persons in the Canal Zone who produce, im1 Section 2606.

port, compound, deal in, dispense, distribute, sell, or give away opium or coca leaves, their salts, derivatives, or preparations, see section 2564. (2) TRANSFER OF DUTIES.

For authority of the Secretary to delegate such powers and duties, see subchapter D.1

SEC. 3223. POSSESSION OF STAMPED PACKAGES AS EVIDENCE OF TAX LIABILITY.

For possession of original stamped packages as prima facie evidence of liability to special tax, see section 2553 (a).

SEC. 3224. 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 part or section 2551 (a) to import, manufacture, produce, compound, sell, deal in, dispense, distribute, administer, or give away any of the aforesaid drugs without having registered and paid the special tax as imposed by this part or section 2551 (a).

(b) TRANSPORTATION.-It shall be unlawful for any person who shall not have registered and paid the special tax as required by sections 3220 and 3221 to send, ship, carry, or deliver any of the aforesaid drugs from any State or Territory or the District of Columbia, or any insular possession of the United States, to any person in any other State or Territory or the District of Columbia or any insular possession of the United States: Provided, That nothing contained in this subsection shall apply to common carriers engaged in transporting the aforesaid drugs, or to any employee acting within the scope of his employment, of any person who shall have registered and paid the special tax as required by sections 3220 and 3221, or to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, or veterinarian required to register under the terms of this part or section 2551 (a), who has been employed to prescribe for the particular patient receiving such drug, or 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 as provided for by this part or section 2551 (a) 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 subsection and subsection (a), and also a violation of the provisions of sections 3220 and 3221: Provided, That this subsection 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 part or section 2551 (a), 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 part or section 2551 (a); 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

1 Section 2606.

holding possession for a person registered and who has paid the taxes under this part and subchapter A of chapter 23; 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 part or subchapter A of chapter 23; and the burden of proof of any such exemption shall be upon the defendant.

SEC. 3225. PENALTIES.

For penalties for violating or failing to comply with any of the provisions of this part, see section 2557 (b) (1).

SEC. 3226. LIST OF SPECIAL TAXPAYERS.

(a) SUPPLY.-Collectors are authorized to furnish upon written request, to any person, a certified copy of the names of any or all persons who may be listed in their respective collection districts as special taxpayers under the provisions of this part or section 2551 (a), upon payment of a fee of $1 for each 100 names or fraction thereof in the copy so requested.

(b) TRANSFER OF DUTIES.

For authority of the Secretary to delegate such powers and duties, see subchapter D.1

SEC. 3227. OTHER LAWS APPLICABLE.

(a) [SPECIAL TAX PROVISIONS.-] All provisions of law relating to special taxes, as far as necessary, shall be extended and made applicable to the special tax imposed by this part.

(b) [OTHER PROVISIONS.-] All laws relating to the assessment, collection, remission, and refund of internal revenue taxes, including section 3761, so far as applicable to and not inconsistent with the provisions of this part and subchapter A of chapter 23, shall be extended and made applicable to the special taxes imposed by this part and section 2551 (a).

SEC. 3228. DEFINITIONS.

(a) PERSON. The word "person", as used in this part and subchapter A of chapter 23, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural

person.

(b) IMPORTER, MANUFACTURER, OR PRODUCER-Every person who imports, manufactures, compounds, or otherwise produces for sale or distribution any of the drugs mentioned in section 3220 shall be deemed to be an importer, manufacturer, or producer.

(c) WHOLESALE DEALER.-Every person who sells, or offers for sale, any of said drugs in the original stamped packages as provided in section 2553 (a) shall be deemed a wholesale dealer.

(d) RETAIL DEALER.-Every person who sells or dispenses from original stamped packages as provided in section 2553 (a) shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of any person shall be considered, for the purposes of this part and subchapter A of chapter 23, his place of business.

1 Section 2606.

(e) ISONIPECAINE.-The word "isonipecaine", as used in this part and subchapter A of chapter 23, shall mean any substance identified chemically as 1-methyl-4-phenyl-piperidine-4-carboxylic acid ethyl ester, or any salt thereof, by whatever trade name designated.

1

(f) OPIATE. The word "opiate", as used in this part and subchapter A of chapter 23, shall mean any drug (as defined in the Federal Food, Drug, and Cosmetic Act [52 Stat. 1041, §201 (g); 21 U. S. C. 321]) found by the Secretary after due notice and opportunity for public hearing, to have an addiction-forming or addiction-sustaining liability similar to morphine or cocaine, and proclaimed by the President to have been so found by the Secretary. The Secretary is authorized to issue necessary rules and regulations for carrying out the provisions of this subsection, and to confer or impose upon any officer or employee of the Treasury Department, as he shall designate or appoint, the duty of conducting any hearing authorized hereunder.

[The President has issued proclamations under section 3228 (f) designating the following as opiates:

Amidone, Proc. 2738 of July 31, 1947 (12 Fed. Reg. 5269).
Isoamidone, Proc. 2793 of July 1, 1948 (13 Fed. Reg. 3717).
Keto-bemidone, Proc. 2807 of Sept. 4, 1948 (13 Fed. Reg. 5229) ]

SEC. 3230. TAX.

Part VI-Marihuana

(a) LIABILITY AND TIME FOR PAYMENT OF TAX.-Every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana shall (1) before engaging in any of the above-mentioned activities, and (2) thereafter, on or before July 1 of each year, pay the following special taxes respectively:

(1) IMPORTERS, MANUFACTURERS, AND COMPOUNDERS.-Importers, manufacturers, and compounders of marihuana, $24 per year;

(2) PRODUCERS.-Producers of marihuana (except those included within paragraph 2 (4) of this subsection), $1 per year, or fraction thereof, during which they engage in such activity;

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

(4) PERSONS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALYSIS. Any person not registered as an importer, manufacturer, producer, or compounder who obtains and uses marihuana in a laboratory for the purpose of research, instruction, or analysis, or who produces marihuana for any such purpose, $1 per year, or fraction thereof, during which he engages in such activities;

(5) PERSONS NOT OTHERWISE TAXED.-Any person who is not a physician, dentist, veterinary surgeon, or other practitioner and 1 The words "of the Treasury" are omitted.

'The statute reads "subdivision."

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