Page:United States Statutes at Large Volume 50 Part 1.djvu/581

556 Copies of returns . Penalty provisions . Negati ving ex emp- tion in indictment, etc . Rules to be pre- scribed. Post, p . 772. Scope of Act. Virgin Islands. Saving clause . Effective date . Short title . 75TH CO NGRESS, 1ST SESSI ON-CH . 553-AUGUST 2, 1 937 6, and the statements or returns filed in the office of the collector of the district under the provisions of section 10 (b) shall be open to inspection by officers, agents, and employees of the Treasury De- partment duly authorized for that purpose, and such officers of any State, or Territory, or of any political subdivision thereof ? or the District of Columbia, or of any insular possession of the United States as shall be charged with the enforcement of any law or munic- ipal ordinance regulatorg the production, sale, prescribing, dispens- ing, dealing in, or distributing of marihuana . Each collector shall be authorized to furnish, upon written request, copies of any of the said statements or returns filed in his office to any of such officials of any State or Territory, or political subdivision thereof, or the District of Columbia, or any insular possession of the United States as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested . SEa. 12 . Any person who is convicted of a violation of any provi- sion of this Act shall be fined not more than $2,000 or imprisoned not more than five years, or both, in the discretion of the court . SEC . 13 . It shall not be necessary to negative any exemptions set forth in this Act in any complaint, information, indictment, or other writ o r proceeding laid or broug ht under thi s Act and the burden of proof of any such exemption shall be upon the defendant . In the absence of the production of evidence by the defendant that he has complied with the provisions of section 2 relatimg to registration or that he has complied with the provisions of section 6 relating to order forms, he sha ll be presume d not to hav e complied wi th such provisions of such sections, as the case may be . SEC . 14 . The Secretary is authorized to make, prescribe, and pub- lish all necessary rules and regulations for carrying out the provi- sions of this Act and to confer or unpose any of the rights, privi- leges, powers, and duties conferred or imposed upon him by this Act upon such officers or employees of the Treasury Department as lie shall designate or appoint . SEC . 15 . The pr ovisions of this Act shal l apply to th e several States, the District of Columbia, the Territory of Alaska, the Terri- tory of Hawaii, and the insular possessions of the United States, except the Philippine Islands . In Puerto Rico the administration of this Act, the collection of the special taxes and transfer taxes, and the issuance of the order forms provided for in section 6 shall be performed by the appropriate internal-revenue offi cers of that gov- ernment, and all revenues collected under this Act in Puerto Rico shall accrue intact to the general government thereof . The Presi- dent is hereby authorized and directed to issue such Executive orders as will carry into effect in the Virgin Islands the intent and purpose of this Act by providing for the registration with appropriate officers and the imposition of the special and transfer taxes upon all pe rson s in the Vi rgin Isl ands who im port , ma nufa ctu re, prod uce, comp ound, sell, deal in, d ispen se, pr escrib e, ad minist er, o r give away mar ihua na . SEC . 16. If any provision of this Act or the application thereof to any person or circumstances is held invalid, the remainder of the Act and the application of such provision to other persons or circum- stances shall not be affected thereby . SEC . 17. This Act shall take effect on the first day of the second month after the month during which it is enacted . SEC. 18 . This Act may be cited as the "Marihuana Tax Act of 1937." Approved , August 2, 1937 .