Page:United States Statutes at Large Volume 53 Part 1.djvu/283

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ous departments of the Army and Navy, the Public Health Service, and for Government, State, Territorial, district, county, or mu- nicipal or insular hospitals or prisons. (d) PREsERVATION.- Every person who shall accept any order re- quired under subsection (a), and in pursuance thereof shall sell, barter, exchange, or give away any of the drugs mentioned in sec- tion 2550 (a), shall preserve such order for a period of two years in such a way as to be readily accessible to inspection by any officer, agent, or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officials named in section 2556. (e) DUPLICATES.- Every person who shall give an order as pro- vided in this section to any other person for any of the drugs men- tioned in section 2550 (a) shall, at or before the time of giving such order, make or cause to be made a duplicate thereof on a form to be issued in blank for that purpose by the Secretary, and in case of the acceptance of such order, shall preserve such duplicate for said period of two years in such a way as to be readily accessible to in- spection by the officers, agents, employees, and officials mentioned in section 2556. (f) SrrPLY.-T he Secretary shall cause suitable forms to be pre- pared for the purposes above mentioned, and shall cause the same to be distributed to collectors for sale by them to those persons who shall have registered and paid the special tax as required by sections 3221 and 3220 in their districts, respectively; and no collector shall sell any of such forms to any persons other than a person who has registered and paid the special tax as required by said sections in his district. The price at which such forms shall be sold by said collec- tors shall be fixed by the Secretary but shall not exceed the sum of $1 per hundred. Every collector shall keep an account of the num- ber of such forms sold by him, the names of the purchasers, and the number of such forms sold to each of such purchasers. Whenever any collector shall sell any of such forms, he shall cause the name of the purchaser thereof to be plainly written or stamped thereon before delivering the same; and no person other than such purchaser shall use any of said forms bearing the name of such purchaser for the purpose of procuring any of the aforesaid drugs, or furnish any of the forms bearing the name of such purchaser to any person with intent thereby to procure the shipment or delivery of any of the aforesaid drugs. (g) UNLAWFrUL USE.- It shall be unlawful for any person to obtain by means of said order forms any of the aforesaid drugs for any pur- pose other than the use, sale, or distribution thereof by him in the conduct of a lawful business in said drugs or in the legitimate practice of his profession. (h) CROSS REFERENCES.- (1) ISSUANCE IN PUERTO RICO AND THE PHILIPPINE ISLANDS.- For issuance of order forms in Puerto Rico and the Philippine Islands, see subsection (a) of section 2564. (2) TRANSFER OF DUTIES.- For the authority of the Secretary to delegate such powers and duties, see subchapter D. SEC. 2555. RECORDS, STATEMENTS, AND RETURNS. (a) GENERAL REQUIREMENT.- Every person liable to any tax im- posed by this subchapter or section 3220, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Sec- retary may from time to time prescribe. (b) BooKS AND iMONTHLY RETrRNS OF IMPORTERS, MANUFACTURERS, AND WHOLESALE DiEALERS.- Importers, manufacturers, and wholesale dealers shall keep such books and records and render such monthly returns in relation to the transactions in the aforesaid drugs as the Secretary may by regulations require. 273 NARCOTICS