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). 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 (2) PRODUCERS.-Producers of marihuana (except those included within paragraph (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, 2 The statute reads "subdivision." 1 who deals in, dispenses, or gives away marihuana, $3 per year: Provided, That any person who has registered and paid the special tax as an importer, manufacturer, compounder, or producer, as required by paragraphs 1 (1) and (2) of this subsection, may deal in, dispense, or give away marihuana imported, manufactured, compounded, or produced by him without further payment of the tax imposed by this section; (6) MILLERS. Any person who at a mill manufactures or produces from the plant Cannabis sativa L. any fiber or fiber products, $1 per year, or fraction thereof, during which he engages in such activities. (b) COMPUTATION OF TAX.-Where a tax under paragraph 2 (1) or (5) of subsection (a) is payable on July 1 of any year it shall be computed for one year; where any such tax is payable on any other day it shall be computed proportionately from the first day of the month in which the liability for the tax accrued to the following July 1. (c) LIABILITY IN CASE OF ACTIVITIES IN MORE THAN ONE PLACE.In the event that any person subject to a tax imposed by this section engages in any of the activities enumerated in subsection (a) of this section at more than one place, such person shall pay the tax with respect to each such place. (d) LIABILITY IN CASE OF MORE THAN ONE ACTIVITY BY SAME PERSON AT SAME TIME.-Except as otherwise provided, whenever more than one of the activities enumerated in subsection (a) of this section is carried on by the same person at the same time, such person shall pay the tax for each such activity, according to the respective rates prescribed. SEC. 3231. REGISTRATION. (a) IN GENERAL.—Any person subject to the tax imposed by section 3230 shall, upon payment of such tax, register his name or style and his place or places of business with the collector of the district in which such place or places of business are located. (b) SPECIAL REQUIREMENTS FOR MILLERS.-The Secretary shall not permit the registration of any person under this section as a person required to pay the tax imposed by section 3230 (a) (6), unless in the opinion of the Secretary such person (or if a corporation, each officer thereof) is a person of good moral character and unless in the opinion of the Secretary such person is a person of suitable financial standing, intends to engage in good faith in the business of manufacturing or producing fiber or fiber products from the plant Cannabis sativa L. on a commercial basis, and is not seeking registration under this section for the purpose of facilitating the unlawful diversion of marihuana. Any person who is registered under this section and has paid the tax imposed by section 3230 (a) (6) shall afford agents of the Bureau of Narcotics ready access at all times to any part of the premises of the mill or other premises of such person and the right to inspect any and all books, papers, records, or documents connected with the activities of such person in dealing in, manufacturing, and 1 The statute reads "subdivisions". 2 The statute reads "subdivision". processing Cannabis sativa L. and fiber or fiber products thereof, and the handling of marihuana. The Secretary may cancel or may refuse to renew, after notice and opportunity for hearing, the registration of any such person if he finds that such person has not complied or is not complying with the requirements of this subsection, or if he finds that grounds exist which would justify the refusal to permit the original registration of such person under this section. SEC. 3232. EXEMPTION FROM TAX AND REGISTRATION. (a) EMPLOYEES.-No employee of any person who has paid the special tax and registered, as required by sections 3230 and 3231, acting within the scope of his employment, shall be required to register and pay such special tax. (b) GOVERNMENT AND STATE OFFICIALS. (1) IN GENERAL.-An officer or employee of the United States, any State, Territory, the District of Columbia, or insular possession, or political subdivision, who, in the exercise of his official duties, engages in any of the activities enumerated in section 3230 shall not be required to register or pay the special tax, but his right to this exemption shall be evidenced in such manner as the Secretary may by regulations prescribe. (2) CROSS REFERENCE. For authority of the President to issue Executive orders providing for the registration and the imposition of special taxes upon persons in the Virgin Islands, see section 2603 (b). SEC. 3233. RETURNS. (a) REGISTRANTS.-Any person who shall be registered under the provisions of section 3231 in any internal revenue district shall, whenever required so to do by the collector of the district, render to the collector a true and correct statement or return, verified by affidavits, setting forth the quantity of marihuana received or harvested by him during such period immediately preceding the demand of the collector, not exceeding three months, as the said collector may fix and determine. If such person is not solely a producer, he shall set forth in such statement or return the names of the persons from whom said marihuana was received, the quantity in each instance received from such persons, and the date when received. (b) PERSONS LIABLE FOR TAX. For general requirement as to records, statements, and returns in the case of persons liable for tax, see section 2594. SEC. 3234. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX. (a) TRAFFICKING. (1) LIABILITY. It shall be unlawful for any person required to register and pay the special tax under the provisions of sections 3230 and 3231 to import, manufacture, produce, compound, sell, deal in, dispense, distribute, prescribe, administer, or give away marihuana without having so registered and paid such tax. (2) ENFORCEMENT OF LIABILITY. In any suit or proceeding to enforce the liability imposed by this section or sections 3230 and 3231, if proof is made that marihuana was at any time growing upon land under the control of the defendant, such proof shall |