Page:United States Statutes at Large Volume 50 Part 1.djvu/580

75TH CONGRESS, 1ST SESSION-CH . .5,53--AUGUST 2, 1937 not i nconsistent with this Act , be extended and made to apply to stamps provided for in this section . (e) All provisions of law (including penalties) applicable in respec t of the taxe s imposed by the Act of D ecember 17, 191 4 (38 Stat. 785 ; U. S. C., 1934 ed., title 26, sees. 1040-1061, 1383-1391), as am ended, shall , ins ofar a s not incon siste nt wit h this Act, be ap plica - ble in respect of the taxes imposed by this Act. SEc. 8 . (a) It shall be unlawful for any person who is a trans- feree required to pay the transfer tax imposed by section 7 to acquire or otherwise obtain any marihuana without having paid such tax ; and proof that any person shall have had in his possession any mari- huana and shall have failed, after reasonable notice and demand by the collector, to produce the order form required by section 6 to be retained by him, shall be presumptive evidence of guilt under this section and of liability for the tax imposed by section 7 . (b) No liability shall be imposed by virtue of this section upon any duly authorized officer of the Treasury Department engaged in the enforcement of this Act or upon any duly authorized officer of any State, or Territory, or of any political subdivision thereof, or the Distr ict of Colum bia, or of an y insular pos session of th e United States, who shall be engaged in the enforcement of any law or muni- cipal ordinance dealing with the production, sale, prescribing, dis- pensing, dealing in, or distributing of marihuana . SEc . 9 . (a) Any marihuana which has been imported, manu- factured, compounded, transferred, or produced in violation of any of the provisions of this Act shall be subject to seizure and for- feiture and, except as inconsistent with the provisions of this Act, al l the provis ions of int ernal -reven ue la ws rel ating to se arches , sei z- ures, and forfeitures are extended to include marihuana . (b) Any marihuana which may be seized by the United States Gover nment from a ny person or persons charg ed with any v iolation of this Act shall upon conviction of the person or persons from whom seized be confiscated by and forfeited to the United States . (c) Any marihuana seized or coming into the possession of the United States in the enforcement of this Act, the owner or owners of which are unknown, shall be confiscated by and forfeited to the United States . (d) The Secretary is hereby directed to destroy any marihuana confiscated by and forfeited to the United States under this section or to deliver suc h marihuana t o any departm ent, bureau, or other agency of the United States Government, upon proper application therefor under such regulations as may be prescribed by the Secretary . SEC . 10 . (a) Every person liable to any tax imposed by this Act shall keep such b ooks and reco rds, render u nder oath suc h state- ments, make such returns, and comply with such rules and regu- lations as the Secretary may from time to time prescribe . (b) Any person who shall be registered under the provisions of se ction 2 iii any i nterna l-rev enue d istri ct sha ll, wh eneve r requ ired so to do by the collector of the district, render to the collector a true an d cor rect s tatem ent or retur n, ve rified by a ffidav its, s ettin g fort h the quantity of marihuana received or harvested by him during such period immediately preceding the demand of the collector, not exceeding three months, as the said collector may fix and determine . If such person is not solely a producer, he shall set forth in such statement or return the names of the persons from whom said mari- huana was received, the quantity in each instance received from such persons, and the date when received . SEc . 11 . The order forms and copies thereof and the prescriptions and records required to be preserved under the provisions of section 555 Narcotic Drug Act . 38 Stat. 785. 26U.S.C.°°1040- 1061 , 1383- 1391 . Transferee required to pay transfer tax failing to pay, etc . Proof of possession. No liability on en- forcement officer . Forfeiture of contra. hand marihuana . Confiscation of sei- zures . Destruction, etc . Records, ret urn s, etc. Statements by reg- istered persons . Order forms, pre- scriptions, etc . ; in- spection .