CH. 39
REGULATORY TAXES
557
subpart and sections 4701 to 4707, inclusive; 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 subpart or sections 4701 to 4707, inclusive; and the burden of proof of any such exemption shall be upon the defendant. SEC. 4725. OTHER LAWS APPLICABLE.
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 subpart. SEC. 4726. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subpart, see sections 4731 to 4736, inclusive; sections 4771 to 4776, inclusive; chapter 40; and subtitle F.
Subpart D—General Provisions Relating to Narcotic Drugs Sec. See. Sec. Sec. Sec.
4731. 4732. 4733. 4734. 4735.
Definitions. Records, statements, and returns. Confiscation and disposal of seized drugs. Laws unaffected. Administration in Puerto Rico, the Trust Territory of the Pacific Islands, the Canal Zone, and the Virgin Islands. Sec. 4736. Other laws applicable.
SEC. 4731. DEFINITIONS. (a) NARCOTIC D R U G S. — The words "narcotic drugs" as used in this
part shall mean any of the following, whether produced directly or indirectly by extraction from substances of vegetable origin, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis: (1) Opium, isonipecaine, coca leaves, and opiate; (2) Any compound, manufacture, salt, derivative, or preparation of opium, isonipecaine, coca leaves, or opiate; (3) Any substance (and any compound, manufacture, salt, derivative, or preparation thereof) which is chemically identical with any of the substances referred to in clauses (1) and (2). (b) PERSON.—The word "person", as used in sections 4701 to 4707, inclusive, and sections 4721 to 4726, inclusive, shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person. (c) IMPORTER, MANUFACTURER, OR PRODUCER.—Every person who imports, manufactures, compounds, or otherwise produces for sale or distribution narcotic drugs shall be deemed to be an importer, manufacturer, or producer. (d) WHOLESALE D E A L E R. — E v e r y person who sells, or offers for sale, any of said drugs in the original stamped packages as provided in section 4704(a) shall be deemed a wholesale dealer. (e) R E T A I L D E A L E R. — E v e r y person who sells or dispenses from original stamped packages as provided in section 4704(a) shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of &nj person shall be considered, for the purpose of this part, except sections 4711 to 4715, inclusive, his place of business. § 4731(e)
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