OCCUPATIONAL TAXES (f) PERSONS NOT OTHErRwISE TAXED. - For a tax of $1 a year on persons not otherwise taxed, dispensing preparations and remedies of limited narcotic content, see section 2551 (a). (g) PERSONS IN CANAL ZONE. - 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 opium or coca leaves, their salts, derivatives, or prepara- tions, see section 2564 (b). SEC. 3221 . REGISTRATION. (a) REQUIREMENTS. -On or before July 1 of each year every person who engages in any of the activities enumerated in section 3220 shall register with the collector of the district his name or style, place of business and place or places where such business is to be carried on, and every person upon first engaging in any such activities shall immediately make like registration. (b) TRANSFER OF DuTriS.- For authority of the Secretary to delegate such powers and duties, see subchapter D. SEC 3222. EXEMPTION FROM TAX AND REGISTRATION. (a) E rPLOYEES.-No employee of any person who has regis- tered and paid special tax as required in this part acting within the scope of his employment, shall be required to register and pay special tax provided by sections 3220 and 3221. (b) GOVERNMENT AND STATE OFECIALS.- Officials of the United States, Territorial, District of Columbia, or insular possessions, State or municipal governments, who in the exercise of their official duties engage in any of the business herein described, shall not be required to register, nor pay special tax, but their right to this exemption shall be evidenced in such manner as the Secretary may by regulations prescribe. (c) CROSS REFERENCES.- (1) CANAL ZONE. - For authority of the President to issue Executive orders providing for the registration of all persons in the Canal Zone who produce, Import, 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. 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) TRAFFIKING.- 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 sec- tions 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 posses- sion 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 383
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