Page:United States Statutes at Large Volume 53 Part 1.djvu/394

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.

384 CODIFICATION OF INTERNAL REVENUE LAWS employment, of any person who shall have registered and paid the special tax as required by sections 3220 and 3221, or to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, or veterinarian required to register under the terms of this part or section 2551 (a), who has been employed to pre- scribe for the particular patient receiving such drug, or to any United States, State, county, municipal, district, Territorial, or insular officer or official acting within the scope of his official duties. (c) POSSEsSION.-It shall be unlawful for any person who has not registered and paid the special tax as provided for by this part or sec- tion 2551 (a), 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 subsection and subsection (a), and also a violation of the provisions of sections 3220 and 3221: Provided, That this subsection shall not apply to any employee of a registered person, or to a nurse under the supervision of a physician, dentist, or veter- inary surgeon registered under this part or section 2551 (a), having such possession or control by virtue of his employment or occupation and not on his own account; or to the possession of any of the afore- said drugs which has or have been prescribed in good faith by a physi- cian, dentist, or veterinary surgeon registered under this part or sec- tion 2551 (a); or to any United States, State, county, municipal, Dis- trict, Territorial, or insular officer or official who has possession of any said drugs, by reason of his official duties, or to a warehouseman holding possession for a person registered and who has paid the taxes under this part and subchapter A of chapter 23; or to common car- riers 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 part or subchapter A of chapter 23; and the burden of proof of any such exemption shall be upon the defendant. SEC. 3225. PENALTIES. For penalties for violating or failing to comply with any of the provisions of this part, see section 2557 (b) (1). SEC. 3226. LIST OF SPECIAL TAXPAYERS. (a) SuPPLY. -Collectors are authorized to furnish upon written request, to any person, a certified copy of the names of any or all per- sons who may be listed in their respective collection districts as special taxpayers under the provisions of this part or section 2551 (a), upon payment of a fee of $1 for each 100 names or fraction thereof in the copy so requested. (b) TRANSrFE OF DUTIES. - For authority of the Secretary to delegate such powers and duties, see subchapter D. SEC. 3227. OTHER LAWS APPLICABLE. (a) All provisions of law relating to special taxes, as far as neces- sary shall be extended and made applicable to the special tax imposed by this part. (b) All laws relating to the assessment, collection, remission, and refund of internal revenue taxes, including section 3761, so far as applicable to and not inconsistent with the provisions of this part and subchapter A of chapter 23, shall be extended and made appli- cable to the special taxes imposed by this part and section 2551 (a). SEC. 3228. DEFINITIONS. (a) PERsoN. - The word "person" as used in this part and sub- chapter A of chapter 23 shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person. (b) IMPORTER, MANUFACTURER, on PRoDUCER. -Every person who imports, manufactures, compounds, or otherwise produces for sale