Page:United States Statutes at Large Volume 38 Part 1.djvu/803

PUBLIC ACTS OF THE SIXTY-THIRD CONGRESS or me UNITED STATES Passed at the third session, which was begin and held at the city of Washington, in the_ District of Uolumbwkz, on Monday, t seventh da Ag December, 1914, and was adyoumed without day on Thursday, the fourth day ojy rch, 1915. Woomzow Wmson, President; Tnoms R. Mnsnsnn, Vice President; Jnms P. CLARKE, President of the Senate pro tempore; CLAUD1: A. Swanson, Acting President of the Senate gre tempore, December 21 to 23, 29 to 31, 1914, and January 2, 1915; Naman P. RYAN, cting President of the Senate pro tempore, January 22, 1915; Oman Cnsnx, Speaker 0 the House of Representatives. (EEA?. 1.-An Act o rovide for the tion of, with collectors of internal Dmmber 17,1914. revenue, and to impeseTa tax upon 1 persons who produce, import, manu- (H- R- 62*2-] facture, compound deal in, dispense, sell, distribute, or give away opium or coca [1>¤bue,Ne. 22.%.] , leaves, their salts, derivatives, or preparations, and for other purposes. . - - . . Be it enacted by the Senate and House oéhlgepresentatives 1y' the United _ States of America·in Congress assembled, t on and after the first day ,,£,¥g;§“" wd °°°° of March, nineteen hundred and fifteen every person who produces, $¤>d¤·=¤r¤. gw-. cr. imports, man11fact11res,_compounds, deals in, dispenses, sells, distrib— 3liam°i°$°£g`?§¢$}. W utes, or gives away opium or coca leaves or an compound, manu- *’°”»P·*°”· facture, salt, derivative, or preparation thereof, shall register with the . collector of internal revenue o the district his name or style, place of business, and place or places where such business is to be carried on: ,,,0,,,,, Provided, That the office, or if none, then the residence of any person Pm of b¤¤1¤¤¤¤. shall be considered for the purposes of this Act to be his placeo busi- S M M www nes. At the time of such registry and on or before the first day of pw ' July, annually thereafter, every pgrson who pr0duces,_imp0rts, manufactures, com unds, deals in, ppnses, sells, distributes, or gives away any of th); aforesaid drugs sha pay to the said collector a special tax at the rate of $1 per annum: Pr ° ed, That no employee of any E"“"°"°°“ °‘°“‘*"· person who produces, imports, manufactures, comppunds, deals in, dispenses, sells, distributes, or gives away aniyapf the aforesaid drugs, acting within the sco c of his emdployment, s be reiuired to register _ or to pay the speciai)tax provided by this section: rovided further, °°“°‘"°“‘ That the person who cmp oys him shall have registered and paid the special tax as required by this section: Provided further, That officers m§)*g}°“° °¤*°*¤'¤ °¤· of the United States Government who are lawfully engaged in malnng purchases of the above-named drugs for the various departments o the Army and Navy, the Public Health Service, and for Govemment hospitals and prisons, and officers of any State government, or pf any county or municipalit% therein, who are lawfully engaged in making purchases of the a ove-named drugs for State, county, or municipal hospitals or prisons, and officials o an Territory or insular ssession or the District of Columbia or of the llynited States who are lhowfully engaged in making purchases of the above·named drugs for hospitals or prisons therein shall not be required to register an pay the special tax as herein required. 91006°·—vor. 38-rr 1--50 785