* Legal and Legislative. ♪ 2

TEXT OF THE HARRISON BILL.

That on and after the first day of October, 1914, 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, shall register with the Collector of Internal Revenue of the district his name or style, place of business and place or places where such business is to be carried on: Provided, That the office, or if none, then the residence of any person shall be considered for the purposes of this act to be his place of business. At the time of such registry and on or before the first day of July, annually thereafter, every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes or gives away any of the aforesaid drugs shall pay to the said collector a special tax at the rate of $1 per annum: Provided, That no employe of any person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes or gives away any of the aforesaid drugs, acting within the scope of his employment, shall be required to register or pay the special tax provided by this section; provided further, that the person who employs him shall have registered and paid the special tax as provided by this section: Provided further, That officers of the United States Government who are lawfully engaged in making purchases of the above named drugs for the various departments of the army and navy and for Government hospitals and prisons, and officers of any state government or of any county or municipality therein, who are lawfully engaged in making purchases of the above named drugs for state, county or municipal hospitals or prisons, and officials of any territory or insular possessions of the United States who are lawfully engaged in making purchases of the above named drugs for hospitals or prisons therein shall not be required to register and pay the special tax as herein required.

It shall be unlawful for any person obliged to register under the terms of this Act to produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away any of the aforesaid drugs without having registered and paid the special tax provided for in this section.

That the word "person" as used in this Act shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person; and all provisions of existing law relating to special taxes, so far as applicable, including the provisions of section thirty-two hundred and forty of the Revised Statutes of the United States are hereby extended to the special tax herein imposed.

That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying the provisions of this Act into effect. SEC. 2. That it shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid drugs except in pursuance of a written order of the purchaser or person to whom such article is given, on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue. Every person who shall accept any such order, and in pursuance thereof shall sell, barter, exchange, or give away any of the aforesaid drugs, shall preserve such order for a period of two years in such a way as to be readily accessible to inspection by any officer, agent, or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officials named in section five of this Act. Every person who shall give an order as herein provided to any other person for any of the aforesaid 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 Commissioner of Internal Revenue, and in case of the acceptance of such order, shall preserve such duplicate for said period of two years in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned. Nothing contained in this section shall apply

(a) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veterinary surgeon in the course of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon shall have been specially employed to prescribe for the particular patient receiving such drug: And provided further, That such drug shall be dispensed in good faith and not for the purpose of avoiding the provisions of this Act: Provided also, That a record of the drugs thus dispensed shall be made in a suitable book kept for that purpose, and shall be preserved for two years in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned.

(b) To the sale, dispensing, or distribution of any of the aforesaid drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon registered under this Act: Provided, however, That such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, or veterinary surgeon who shall have issued the same: And provided further, That such dealer shall preserve such prescription for a period of two years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned.

(c) To the sale, exportation, shipment, or delivery of any of the aforesaid 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 of the United States.

(d) To the sale, barter, exchange, or giving away of any of the aforesaid drugs to any officer of the United States Government or any state, county or municipal government lawfully engaged in making purchases thereof for the various departments of the army and navy, and for government, state, county, or municipal hospitals or prisons.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall cause suitable forms to be prepared for the purposes above mentioned, and shall cause the same to be distributed to collectors of internal revenue for sale by them to those persons who shall have registered and paid the special tax as required by section one of this Act in their districts, respectively; and no collector shall sell any of such forms to any persons other than a person who has registered and paid the special tax as required by section 1 of this act in his district: Provided, That such forms shall be furnished by the collector without cost to the officers of the United States Government or the state governments who are lawfully engaged in making purchases of the aforesaid drugs for the various departments of the army and navy and for government and state hospitals. The price at which such forms shall be sold by said collectors shall be fixed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, but shall not exceed the sum of $1 per hundred. Every collector shall keep an account of the number of such forms sold by him, the names of the purchasers, and the number of such forms sold to each of such purchasers. Whenever any collector shall sell any of such forms, he 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 any of the aforesaid drugs or furnish any of the forms bearing the name of such purshaser to any person with intent thereby to procure the shipment or delivery of any of the aforesaid drugs. It shall be unlawful for any person to obtain by means of said order forms any of the aforesaid 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.

The provisions of this act shall apply to the United States of America, the District of Columbia, the Territory of Alaska, the Territory of Hawaii, the insular possessions of the United States, and the Canal Zone. In Porto Rico and the Philippine Islands the administration of this act, the collection of the said special tax, and the issuance of the order forms specified in section 2 shall be performed by the appropriate internal revenue officers of those governments, and all revenues collected hereunder in Porto Rico and the Philippine Islands shall accrue intact to the general governments thereof respectively. The courts of first instance in the Philippine Islands shall possess and exercise jurisdiction in all cases arising under this act in said islands. In the Canal Zone the administration of this act, the collection of the said special tax, and the issuance of the order forms specified in section 2 shall be performed by such officer or officers in said Canal Zone as the president may designate for that purpose. The courts of the Canal Zone having jurisdiction of crimes and offenses committed in said zone shall have jurisdiction to hear, try, and determine all actions and proceedings in which any person shall be charged with having violated any of the provisions of this act within the limits of said Canal Zone.

SEC. 3. That any person who shall be registered in any internal-revenue district under the provisions of section one of this act shall, whenever required so to do by the collector of the district, render to the said collector a true and correct statement or return, verified by affidavit, setting forth the quantity of the aforesaid drugs received by him in said internal-revenue district during such period immediately preceding the demand of the collector, not exceeding three months, as the said collector may fix and determine; the names of the persons from whom the said drugs

were received; the quantity in each instance received from each of such persons, and the date when received.

SEC. 4. That it shall be unlawful for any person who shall not have registered and paid the special tax as required by section one of this act to send, ship, carry, or deliver any of the aforesaid drugs from any State or Territory or the District of Columbia or any insular possessions 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 section shall apply to common carriers engaged in transporting the aforesaid drugs, or to any enployee within the scope of his employment, of any person who shall have registered and paid the special tax as required by section one of this act, or to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, or veterinarian, who has been specially employed to prescribe for the particular patient receiving such drug.

SEC. 5. That the duplicate-order forms and the prescriptions required to be preserved under the provisions of section two of this act, and the statements or returns filed in the office of the collector of the district, under the provisions of section three of this act, shall be open to inspection by officers, agents and employees of the Treasury Department duly authorized for that purpose; and such officials of any state or territory, or of any organized municipality therein, or of the District of Columbia or any insular possession of the United States, as shall be charged with the enforcement of any law or municipal ordinance regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs. Each collector of internal revenue is hereby authorized to furnish, upon written request, certified copies of any of the said statements or returns filed in his office to any of such officials of any state or territory or organized municipality therein, or the District of Columbia or any insular possession of the United States, as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each one hundred words or fraction thereof in the copy or copies so requested. Any person who shall disclose the information contained in the said statements or returns or in the said duplicate-order forms, except as herein expressly provided, and except for the purpose of enforcing the provisions of this act, or for the purpose of enforcing any law of any state or territory or the District of Columbia or any insular possession of the United States, or ordinance of any organized municipality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs, shall, on conviction, be fined or imprisoned as provided by section nine of this act. And collectors of internal revenue are hereby 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-tax payers under the provisions of this act, upon payment of a fee of $1 for each one hundred names or fraction thereof in the copy so requested.

SEC. 6. That the provisions of this act shall not be construed to apply to the sale, distribution, giving away, or dispensing of preparations and remedies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-fourth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or if a solid or semisolid preparation, in one avoirdupois ounce; or to liniments, ointments, or other preparations which are prepared for external use only, except liniments, ointments and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them: Provided, That such remedies and preparations are sold, distributed, given away, or dispensed as medicines and not for the purpose of evading the intentions and provisions of this act. The provisions of this act shall not apply to decocainized coca leaves or preparations made therefrom, or to other preparations of coca leaves which do not contain cocaine.

SEC. 7. That all laws relating to the assessment, collection, remission, and refund of internalrevenue taxes, including section 3229 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 provision 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 bis 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 or municipal officer, board or other authority who or which has possession of any of such drugs for purposes of investigation, enforcement of law, or otherwise; 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 said 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 30, 1906, 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 Feb. 9, 1909, entitled "An act to prohibit the importation and use of opium for other than medicinal purposes," and any amendment thereof.

Drastic Formula-Labeling Law Effective in the Philippines July 1.

Even more drastic in its prerequisite requirements for offering patent and proprietary medicines for sale in insular territory than the Cuban pharmaceutical regulations, which were promulgated last October by the Cuban Department of Public Health and Charities, are the provisions of a new law regulating the labeling, sale and advertising of such articles in the Philippine Islands which was enacted last February by the Third Philippine Legislature, at a special session, but which has only now been issued by the Bureau of Insular Affairs of the United States War Department.

By the terms of this new Philippine patent and proprietary medicine law, which becomes effective July 1, manufacturers of all medicinal preparations are compelled to label their goods with the full formulas for making their products, expressed both qualitatively and quantitatively, "in the language, descriptions and abbreviations used in the United States Pharmacopoeia or other accepted pharmacopoeias or formularies." The only exemptions permitted are in favor of prescriptions representing the

private formulas of legally qualified physicians practicing in the Philippine Islands.

This Philippine law also contains provisions prohibiting all false, fradulent, exaggerated or misleading advertising of such medicinal products, and provides penalties consisting of a fine of not more than 200 pesos, about $100, or six months' imprisonment or both such fine and imprisonment, for each violation. Enforcement of this law is placed in the hands of the Attorney General of the Philippines or "any fiscal agent," to whom the Director of Health shall report any violation of this act, "who shall cause appropriate proceedings to be commenced and prosecuted in the proper courts of the Philippine Islands without delay."

-Oil, Paint and Drug Reporter.

There is an illimitable power in Mental Demand. It is the same law in the world of affairs as that one in the spiritual world enunciated so long ago:"As thy day, so shall thy strength be." This power of Mental Demand, like every other force in the universe, is subject to laws. The first one is that it can be enormously increased by consecutive, systematized effort to increase it.-Herbert Edward Law.