Page:United States Statutes at Large Volume 68A.djvu/595

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CH. 39—REGULATORY TAXES

555

p o r t, m a n u f a c t u r e, p r o d u c e, or c o m p o u n d n a r c o t i c d r u g s, $24 a year; (2) W H O L E S A L E D E A L E R S. — W h o l e s a l e dealers, lawfully e n title d to sell and d e a l in n a r c o t i c d r u g s, $12 a year; (3) R E T A I L D E A L E R S. — R e t a i l d e a l e r s, lawfully e n title d to sell and deal in n a r c o t i c d r u g s, $3 a year; (4)

PHYSICIANS,

DENTISTS, VETERINARY

SURGEONS, AND OTHER

PRACTITIONERS.—Physicians, d e n t i s t s, v e t e r i n a r y s u r g e o n s, other p r a c t i t i o n e r s, lawfully e n title d to d i s t r i b u t e, dispense, a w a y, or a d m i n i s t e r n a r c o t i c d r u g s to p a t i e n t s upon w h o m in the course of the i r professional p r a c t i c e a r e in attendance, year or fraction thereof during which the y engage in any of activities; (5)

PERSONS

ENGAGED IN RESEARCH,

INSTRUCTION,

and give they $1 a such

OR A N A L Y -

S I S. — P e r s o n s not registered as a n importer, m a n u f a c t u r e r, p r o d u c e r, or c o m p o under and lawfully e n title d to o b t a i n and use in a laboratory n a r c o t i c d r u g s for the p u r p o s e of research, instruction, or analysis shall p a y $1 a year, b u t s u c h p e r s o n s shall k e e p s u c h special r e c o r d s r e l a t i n g to receipt, disposal, and s to c k s o n h and of n a r c o t i c d r u g s as the Secretary or his delegate may by r e g u l a t i o n r e q u i r e. S u c h special r e c o r d s shall b e open a t all t i m e s to the inspection of any d u l y a u t h o r i z e d officer or e m p l o y e e of the Treasury Department. (6)

P E R S O N S 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 4702 (a). (7)

P E R S O N S I N CANAL Z O N E. —

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 narcotic drugs, see section 4735(b). SEC. 4722. REGISTRATION. O n o r before July 1 of each year e v e r y p e r s o n who engages in any of the activities e n u m e r a t e d in section 4721 shall register w i t h the Secretary or his delegate his n a m e or s t y l e, place of business and place or places w h e r e s u c h business is to b e carried on, and e v e r y p e r s o n upon first e n g a g i n g in any s u c h activities shall i m m e d i a t e l y m a k e like registration. SEC. 4723. POSSESSION BY PERSON NOT REGISTERED. The possession of any original s t a m p e d p a c k a g e c o n t a i n i n g n a r c o t i c d r u g s by any p e r s o n w h o has not registered and p a i d special tax e s as r e q u i r e d by sections 4721 and 4722 shall b e p r i m a facie evidence of liability to s u c h special tax. SEC. 4724. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX. (a) T R A F F I C K I N G. — I t shall b e unlawful for any p e r s o n r e q u i r e d to register under the provisions of this subpart o r section 4702(a) to i m p o r t, m a n u f a c t u r e, p r o d u c e, c o m p o u n d, sell, deal in, dispense, dist r i b u t e, a d m i n i s t e r, or give a w a y n a r c o t i c d r u g s w i t h o u t h a v i n g registered and p a i d the special tax i m p o s e d by t h i s subpart or section 4702 (a). § 4724(a)