785. TITLE 88.-—-INTB1 ‘ c_ L { 1, 38 Stat. 75; Feb. 24. 1919,1*:. 18, | 1008,10 ·8tat..1130; . Nov. @1%. {1966. 42 Shit. @8: June 2, 1921, 4.01 ·~ p, m;,c. @4,*5 TN; 48 Stat, my , A F , We 9 $92;. in or fren original stgnped pgkgges; pre¤¤ip6¤§·—-It shall be unlawful, tor-any ge purcnaw. SBU. @¤DB¤§€.‘ 01* dlsttibute any of the aforesaid drugs U1 $$8 ¤1‘i$i¤¤i Biinmped mcknge or tron: original `stampw package; andthe absence ot appropriate - » paid stngps from ani et the atoreeniqi drng_shal1”be prime male evidence ot a violation et uli$"8¢¢lZ10IrbY the persori 3in \V110SE` B same may be found; and the — possession of any original stamped package containing any `ot the aforesaid . drugs by any person who his not and paid special irekes as required by section 211 of tlgis titleishell be prime facie evidence of liability to such special tax. _ The provisions E of this sectien shall net- npplyto any person keying in his or her `peeeexee hnny of the aforesaid drug; whieh hdve been obtained from a registered dealer in pursuance of in p1"escripi_ tion,. written for lesltimate medical by s physician, dentist, - veterinary surgeon, or other? practitioner registered under this chapter; and where the bottle or other container in which such drug mai be pnt up by tlxefdealer (upon said pre# seriyition bare the name and registry number of the drugglet, ` “ serial number ot prescription, name end address of the patient, am name, addrmhtnd lreglstrfnumber ot the person writing said pxucrlmon; er to tm or administration, °or giving awa; of any ot the aforesaid drugs to n patient by a_ W regigtererl dentist, veterinary. enrgeon, or other prac4 titioner ln tht course of his protessionnl practice, and where said drum nre dlgensm or administered to the patlentyior MKWQQE Nédwil ghdi the mecérd kept »as_ required by this chapter at the drugs so dlspeneed, administered, distributed, er given um!. . (Dec. 17, 1914, c. 1, { 1., 88 Stat. 785; Feb. 24, 1919, 18. {1008, 40 Stet. 11w_; Not. %, 1921,- c. 188, {ww, 42 Stat. @8;,1nne 2, 1924,401 p. m., c. @4, I 705, 43Stst.¤.) T _ , ‘, r $3. intend-revnne utugp hw ~_•ppHca‘ble; bénre end farf$¤m· •f wustsnped the previsions of laws rastlns to the tnunnea, sale, sccountibllity, in the intumlewune laws nre, in- so- tar as necwnry, e;4
made to anply to stnmpb provlgl_ed‘ by section 691,
oftnlsm1e.'.`·_ , . A11 packazee oi the etorwnld dr¤@"!6und in the pcésmcinm ot any ‘ person, except as provided ln sections @1 to @6,. indudve, shall be to- seizure end toxttelture, and all the provislgas of internnbrevenne laws relating to mrchm and torfeimron ot articles are extended to and made tonpply to taxed under this; chapter and peraeus upon when taxes are . (Dec. 7, 1914, e. 1, $ 1, 38 Stat. 7§5 Feb. 21, 1919, —c. 18, [ 1008, 40 Stat. 1180; Nev. 23, 1921, c. 1%, { 1005, 42 Stat. 298; June 2. I924• 4.01 pl me- ¢·. $4.1 7%.}% SRL 328·) " . . $94. Beés and re¤¤& of innufncturers, and w|n dulermwlmpegten, manufacturers, end wholesale dealers lhnll meh @1:s and~ records and render, such monthly returns in relation to the tr¤ns1.ctions‘ in the `dmgs epeci¤& made: section @1 ot this title, ne the Commissioner-Q . nt Internnl Revenue, with the approval ot the Secretary lot the Trmury, mayby regulations require. (Dec. 17, 1914; c. 1, { 1, 1 38 Stit. 735: Feb. 24, 1919, c. 18, if 1006, 40 Stat. 1130; Nov. { 23, 1921, e. 186, § 1005, 42 Stat. 2%; June 2,_ 1024, 4.01 p. m., c; @4, { 705, 43 Stat. 3%.) _ 9 ·" T · 695. D&¤on; " pe¤en.{’--—The word " permn ” as used lu 1 eeetione @12 to`095 et this title, shall be construed to mean , and include n partnership, association, coxnpnny, or cor- Doration. ns yell as • material person. (Dec, 17,—» 1914, .c. -1, 5 1, 38,81:nt. 785; Feb. 24, .1919, c. 18, l 1000, 40 Stat; 1130;, ee2vo•-L-263--so · ’ ~ » · I
swan nsvnzwa §_ 6% ·_% Nov. %, 1921, c. 136, Q 1005, 42 Stat. 298; June 2, 1924, 4.01 p. nz., c. Ha, QS 705,43 Stat..3%.), ·=. - ( . 696. Written order og blmk forma forjale ei, drugs; orders and dnplicata preserved for tuition.-»It jshall neunlawful- Ior any person tosell, mrter, change, or give away anyot the drugs in 1 ot this title, except in pursuance ot a written order. of the person to whom such article is sold, Mrtered, exchanged, or given, on a Term to be issued inblank for that purpose by the Qommlssioner of Internal Revenue. Every person who shall accept any such order, and in QUISUSHCE thereof shall sell,. barter, exchange, or glve away any of t.ll€__§fo1’€S£id drugs, shall preserve such order fora period ot two years in nucl; ca way as tobe readily acces·‘ sible to inspection by " any otllcer, agent, sor, employee ot the _Tl‘<-zasury Department duly authorized for that purpose, and the State, Territorial, District; municipal, · and insular 1 omcials named in section .701 ot this-title. Every person who shall give an order as herein provided to anyother person for any ot the aforesaid drugs shall,. at `or before the time ot giving such e order, make or cause to be made a duplicate thereof on a form to be issued itfblank for that by the Commissioner of Internal, Revenue, and in case ot the acceptance ot such order. shall preserve such duplicate for said period ot two years lu such- a way as .to be readily ible to inspection by the an odlcers, agents, employees, and o&ciala hereinbefore mentioned. Nothing. contalnedlin ithis section shall apply-Q-· or _ (a) To the dlspensinglor`dlstribution oi any o£Q the aforesaid drugs to a patient by a physician, dentist, or veterinary surgeon registered ‘·under“this chapter in the course of his professional ` practice only; ypmewea, That such pbyslclan, dentist, or veterlnary surgeon shall keep a record ot all drugs or distributed, showingéthe amount or distributed, the date, and the name and addresa o;_—the uncut to whom such drugs are dispensed jor distributed, except au¢ fas may be
or -distrlbuted» to a patim whom such-;
.pl1yalelan,‘dentist or veterinary surgeon qpetnwally attend; and such record shall be kept for a period ot tvroyears frm the Mts of #1* ww dress ='®J¢¤¢ to l tion, gn provided, in tbl; " , 5 j_ f(b)_‘ To} the sale, dispensing, or distribution vo! or the stowid d¢¤8¤ by toyconsnmer- ln pur;
or a written prescription issued by a pbyslcmn, dentist,
- ¤¤?v<·>terl¤¤ry ¤¤£·:¤¤¤ registered enrlerixhie ehsnten .Fv‘¤v»t*¢¢¢·
L Isowoner, 'J.‘hat·_auch°pr&¢ription shall beldateé sb of the da! i on irhlch signed and shall be by the pbysléan, dentist, or veterinary surgeon who have imned tlgie me: cna; provided `jprther, That snchj dwler shall F t .8n¢l> pre—·. ¤cription‘for`a period otgtwo years etrom the day on yvblclr such prescription la nlled ln__such a yvay no to‘be readily accessible toy inspection by the o&.·ers, - agents, employees, and gg omclala
- hereinbefore mentioned. ‘ -_ t- 1 " ·
(c) To the sale, exportation, sblpnient, or delivery of any ot the aforesaid. drugs by any person-within the United States or any Territory or the Districtgot Columbia or any of the insular possasions ot the United Stata to any person in any foreign country, regulating their entry in acc¤rdance· .with_ such rome lationsfor importation thereof into such foreign country as are prescribed by said country, snob regulations to be promulgated tromgtime to time by the Secretary of State or the United States. Y ‘ f _ _ _ .. _ (d) ,'1‘o· the sale, barter, exchange, or giving away of any of the aforesaid drugs to anylomcer of the United States Governnient or of any State, 'l?erritorial,“District, county, or municipal or insular governmenflawfully engaged ln making purchases thereof for the various departnxents ofathe Army and Navy. the Public _Healtli Servlce, sand for Government, State, territorial dlstrlct, county, or municipal or insular hospitals or prlsonsf ·
