NARCOTICS 279 to time and additional sureties required, at the discretion of the col- lector or under instructions of the Secretary. No person shall engage in such manufacture who has not given the bond required by the Secretary. (c) CITIzENsHIP. -No person shall engage in the manufacture of opium suitable for smoking purposes who is not a citizen of the United States. (d) OTHER REQUREMENTS.-Every manufacturer of opium suitable for smoking purposes shall- (1) NOTICES AND INVENTORIES.- F i le with the collector of the dis- trict in which his manufactory is located such notices and inven- tories, (2) BooKS AND RETURNS.- Keep such books and render such re- turns of material and products, (3) SIGNS AND FACTORY NUMBER. - Put up such signs and affix such number to his factory, and (4) CONDUCT OF BUSINESS.- Conduct his business under such sur- veillance of officers and agents as the Secretary may by regulation require. (5) CRoss REERENCE.-- For authority of the Secretary to delegate such powers and duties, see subchapter D. SEC. 2570. PENALTY . A penalty of not less than $10,000 or imprisonment for not less than five years, or both, in the discretion of the court, shall be imposed for each and every violation of this subchapter relating to opium by any person or persons. SEC. 2571. FORFEITURE. All opium prepared for smoking wherever found within the United States without the stamps required by this subchapter shall be for- feited and destroyed. SUBCHAPTER C-MARIHUANA SEC. 2590. TAX. (a) RATE. -T here shall be levied, collected, and paid upon all trans- fers of marihuana which are required by section 2591 to be carried out in pursuance of written order forms taxes at the following rates: (1) TRANSFERS TO SPECIAL TAXPAYERS. -Upon each transfer to any person who has paid the special tax and registered under sections 3230 and 3231, $1 per ounce of marihuana or fraction thereof. (2) TRANSFERS TO OTHERS.- Upon each transfer to any person who has not paid the special tax and registered under sections 3230 and 3231, $100 per ounce of marihuana or fraction thereof. (b) BY WHOM PAID.- Such tax shall be paid by the transferee at the time of securing each order form and shall be in addition to the price of such form. Such transferee shall be liable for the tax im- posed by this section but in the event that the transfer is made in violation of section 2591 without an order form and without payment of the transfer tax imposed by this section, the transferor shall also be liable for such tax. (c) How PAID. - (1) STAMPS.- Payment of the tax herein provided shall be rep- resented by appropriate stamps to be provided by the Secretary. (2) AssESSMENT.- For assessment in case of omitted taxes payable by stamp, see sec- tion 3311 and section 3640. (d) REGISTRATION AND SPECIAL TAX.- For requirements as to registration and special tax, see part VI of subchapter A of chapter 27.
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