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of the Secretary of the Treasury, may by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than $100,000; and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the collector or under instructions of the Commissioner
of Internal Revenue. Tax payable Sec. 3. That all opium prepared for smoking manufacby stamp.
tured in the United States shall be duly stamped in such a permanent manner as to denote the payment of the
internal-revenue tax thereon. Existing laws
Sec. 4. That the provisions of existing laws covering 2. to stamps for the engraving, issue, sale, accountability, effacement, cansnuff applicable cellation, and the destruction of stamps relating to to
bacco and snuff, as far as applicable, are hereby made to
apply to stamps provided for by the preceding section. Penalty; for- Sec. 5. That a penalty of not less than $10,000 or imstruction of un
prisonment for not less than five years, or both, in the stamped opium. discretion of the court, shall be imposed for each and
every violation of the preceding sections of this act relating to opium by any person or persons; and all opium prepared for smoking wherever found within the United States without the stamps required by this act shall be forfeited and destroyed.
Sec. 6. The provisions of the act of October first, 1. 1890
, repealed eighteen hundred and ninety (Twenty-sixth Statutes, in .
page fifteen hundred and sixty-seven), in so far as they relate to the manufacture of smoking opium, are hereby repealed.
Regulations No. 16, revised ; May 15, 1915. (T. D. 2211.)
Aqueous extract of opium held to be opium suitable for smoking purposes within the meaning of the act. (T. D. 1982.)
Manufacture of smoking opium defined. (T. Ds. 1697, 1761, 1765, 1770; Seidler v. United States, 228 Fed., 336.)
The Opium Law on its face is a law imposing a tax for revenue purposes. (Lee Mow Lin v. United States, 250 Fed., 694.) An act to prohibit the importation and use of opium for
other than medicinal purposes, approved February 9, 1909. (35 Stat., 614), amended by act of January 17, 1914 (38 Stat., 275).
That after the first day of April, nineteen hundred and nine, it shall be unlawful to import into the United States opium in any form or any preparation or derivative thereof: Prorided, That opium and preparations and derivatives thereof, other than smoking opiun or opium prepared for smoking, may be imported for medicinal purposes only, under regulations which the Secretary of the Treasury is hereby authorized to prescribe, and when so imported shall be subject to the duties which are now or may hereafter be imposed by law.
Sec. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or preparation or derivative thereof shall be forfeited and shall be destroyed and the offender shall be fined in any sum not exceeding $5,000 nor less than $50 or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have, or to have had, possession of such opium or preparation or derivative thereof, sueh possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury.
SEC. 3. That on and after July first, nineteen hundred and thirteen, all smoking opium or opium prepared for smoking found within the United States shall be presumed to have been imported after the first day of April, nineteen hundred and nine, and the burden of proof shall be on the claimant or the accused to rebut such presumption.
SEC. 4. That any person subject to the jurisdiction of the United States who shall, either as principal or as accessory, receive or have in his possession, or conceal on board of or transport on any foreign or domestic vessel or other water craft or railroad car or other vehicle destined to or bound from the United States or any possession thereof, any smoking opium or opium prepared for smoking, or who, having knowledge of the presence in or on any such vessel, water craft, or vehicle of such article, shall not report the same to the principal officer thereof, shall be subject to the penalty prvided in section two of this act. Whenever on trial for violation of this section the defendant is shown to have or to have had possession of such opium, such possession shall be deemed sufficient evidence to authorize convietion, unless the defendant shall explain the possession to the satisfac. tion of the jury : Provided, however, That any master of a vessel or other water craft, or person in charge of a railroad car or other vehicle, shall not be liable under this section if he shall satisfy the jury that he had no knowledge and used due diligence to prevent the presence of such article in or on such vessel, water craft, car, or other vessel, and any such article shall be forfeited and shall be destroyed.
SEC. 5. That no smoking opium or opium prepared for smoking shall be admitted into the United States, or into any territory under the control or jurisdiction thereof, for transportation to another country, nor shall such opium be transferred or transshipped from one vessel to another vessel within any waters of the United States for immediate exportation or any other purpose.
SEC. 6. That hereafter it shall be unlawful for any person subject to the jurisdiction of the United States to export or cause to be exported from the United States, or from territory under its control or jurisdiction, or from countries in which the United States exercises extraterri. torial jurisdiction, any opium or cocaine, or any salt, derivative, or preparation of opium or cocaine, to any other country: Provided, That opium or cocaine, and salts, derivatives, or preparations thereof, except smoking opium or opium prepared for smoking, the exportation of which is hereby absolutely prohibited, may be exported to countries regulating their entry under such regulations as are prescribed by such country for the importation thereof into such country, such regulations to be promulgated from time to time by the Secretary of State of the United States.
The Secretary of State shall request all foreign Governments to communicate through the diplomatic channels copies of laws and regulations promulgated in their respective countries which prohibit or regulate the importation of the aforesaid drugs, and when received advise the Secretary of the Treasury and the Secretary of Commerce whereof; whereupon the Secretary of State, the Secretary of the Treasury, and the Secretary of Commerce shall make and publish all proper regulations for carrying the provisions of this section into effect.
SEC. 7. That any person who exports or causes to be exported any of the aforesaid drugs in violation of the preceding section shall be fined in any sum not exceeding $5,000 nor less than $50, or by imprisonment for any time not exceeding two years, or both. And one-half of any fine recovered from any person or persons convicted of an offense under any section of this act may be paid to the person or persons giving information leading to such recovery, and one-half of any bail forfeited and collected in any proceedings brought under this act may be paid to the person or persons giving the information which led to the institution of such proceedings, if so directed by the court exercising jurisdiction in the case : Provided, That no pay. ment for giving information shall be made to any officer or employee of the United States.
SEC. 8. That whenever opium or cocaine or any preparations or derivatives thereof shall be found upon any vessel arriving at any port of the United States which is not shown upon the vessel's manifest, as is provided by sections twenty-eight hundred and six and twenty-eight hundred and seven of the Revised Statutes, such vessel shall be liable for the penalty and forfeiture prescribed in section twenty-eight hundred and nine of the Revised Statutes,
Customs regulations issued under act of February 9, 1909. (T. Ds. 34221, 34452.)
Paragraph 47, Schedule A of the tariff act of October 3, 1913, imposed duties on opium or preparations or derivatives thereof, as follows:
“Opium, crude or unmanufactured, and not adulterated, containing 9 per centum and over of morphia, $3 per pound; opium of the same composition, dried to contain 15 per centum or less of moisture, powdered, or otherwise advanced beyond the condition of crude or unmanufactured, $4 per pound; morphia or morphine, sulphate of, and all alkaloids of opium, and salts and esters thereof, $3 per ounce; cocaine, ecgonine, and all salts and derivatives of the same, $2 per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this section, 60 per centum ad valorem; opium containing less than 9 per centum of morphia, $6 per pound; but preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded : Provided, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an act entitled ' An act to prohibit the importation and use of opium for other than medicinal purposes,' approved February ninth, nineteen hundred and nine."
Section 1 held constitutional. (Lee Mow Lin v. United States, 250 Fed., 694.)
Testimony of expert chemist that opium in question was of domestic manufacture was properly admitted. (Id.)
Government, on prosecution for manufacture of opium for smoking purposes without giving of the bond required by Commissioner of Internal Revenue, must show that Commissioner hed, by regulation, required a bond, and what it called for. (Chin Sing v. United States, 227 Fed., 396.)
Government must show making of regulations and what they were. (Id.)
Government must show existence of stamp to denote payment of tax on smoking opium, required by regulations of
Commissioner with approval of Secretary of Treasury.
Section 2 held constitutional. (Thompson v. United
It is an offense for a registered physician to sell nar-
Evidence that defendants charged as unlawful dealers in
possession several months before in another district, was
ACT OF DECEMBER 17, 1914 (38 STAT., 785)..
internal revenue, and to impose a special tax upon all persons
Sec. 1. (Amended by section 1006, act of February 24, 1919 (40 Stat., 1057).] That on or before July 1 of each are required to
register. year every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives away opium or coca leaves, or any compound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of business and place or places where such business is to be carried on, and pay the special taxes hereinafter provided;
Every person who on January 1, 1919, is engaged in any of the activities above enumerated, or who between such date and the passage of this Act first engages in any of such activities, shall within 30 days after the passage of this Act maké like registration, and shall pay the proportionate part of the tax for the period ending June 30, 1919; and
Every person who first engages in any of such activities after the passage of this Act shall immediately make like registration and pay the proportionate part of the tax for the period ending on the following June 30th;
Importers, manufacturers, producers, or compounders, Special tax. $24 per annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary surgeons, and other practitioners lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, shall pay
Every person who imports, manufactures, compounds, Definitions. or otherwise produces for sale or distribution any of the aforesaid drugs shall be deemed to be an importer, manufacturer, or producer.
Every person who sells or offers for sale any of said drugs in the original stamped packages, as hereinafter provided, shall be deemed a wholesale
dealer. Every person who sells or dispenses from original stamped packages, as hereinafter provided, shall be
Failure to reg. ister and
pay special tax.
* Person" includes partnership, etc.
deemed a retail dealer: Provided, That the office, or if none, the residence, of any person shall be considered for the purpose of this Act his place of business; but no employee of any person who has registered and paid special tax as herein required, acting within the scope of his employment, shall be required to register and pay special tax provided by this section: Provided further, That 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, nor stamp the aforesaid drugs as hereinafter prescribed, but their right to this exemption shall be evidenced in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe.
It shall be unlawful for any person required to register under the provisions of this Act 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 section.
That the word "person" as used in this Act shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person; and all provisions of existing law relating to special taxes, as far as necessary, are hereby extended and made applicable to this section.
That there shall be levied, assessed, collected, and paid upon opium, coca leaves, any compound, salt, derivative, or preparation thereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an internal-revenue tax at the rate of 1 cent per ounce, and any fraction of an ounce in a package shall be taxed as an ounce, such tax to be paid by the importer, manufacturer, producer, or compounder thereof, and to be represented by appropriate stamps, to be provided by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury: and the stamps herein provided shall be so affixed to the bottle or other container as to securely seal the stopper, covering, or wrapper thereof.
The tax imposed by this section shall be in addition to any import duty imposed on the aforesaid drugs.
It shall be unlawful for any person to purchase, sell, chasing of drugs. dispense, or distribute any of the aforesaid drugs except
in the original stamped package or from the original stamped package; and the absence of appropriate taxpaid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this section by the person in whose possession same may be found; and the possession of any original stamped package containing
теге. mue tax levied.
Megal dis. pensing or pur