Page:United States Statutes at Large Volume 53 Part 1.djvu/291

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NARCOTICS 281 chaser thereof to any person who shall, in pursuance thereof, transfer marihuana to him and shall be preserved by such person for a period of two years so as to be readily accessible for inspection by any officer, agent, or employee mentioned in section 2595. The copy given to the purchaser by the collector shall be retained by the pur- chaser and preserved for a period of two years so as to be readily accessible to inspection by any officer, agent, or employee mentioned in section 2595. The second copy shall be preserved in the records of the collector. SEC. 2592. STAMPS. (a) ARFIxING. -The stamps provided in section 2590 (c) (1) shall be affixed by the collector or his representative to the original order form. (b) OTHER LAWS APPLICABLE.-Al l provisions of law relating to the engraving, issuance, sale, accountability, cancelation, and destruc- tion of tax-paid stamps provided for in the internal-revenue laws shall, insofar as applicable and not inconsistent with this subchapter, be extended and made to apply to stamps provided for in section 2590 (C) (1). (c) CRoss REFERENCE- For general provisions relating to stamps, see part I of subchapter A of chapter 28. SEC. 2593. UNLAWFUL POSSESSION. (a) PERsONs IN GENERAL. - It shall be unlawful for any person who is a transferee required to pay the transfer tax imposed by sec- tion 2590 (a) to acquire or otherwise obtain any marihuana without having paid such tax; and proof that any person shall have had in his possession any marihuana and shall have failed, after reasonable notice and demand by the collector, to produce the order form re- quired by section 2591 to be retained by him, shall be presumptive evidence of guilt under this section and of liability for the tax im- posed by section 2590 (a). (b) GOVERNMENT AND STATE OFFICIALS. -No liability shall be im- posed by virtue of this section upon any duly authorized officer of the Treasury Department engaged in the enforcement of this sub- chapter and part VI of subchapter A of chapter 27 or upon any duly authorized officer 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, who shall be engaged in the enforce- ment of any law or municipal ordinance dealing with the production, sale, prescribing, dispensing, dealing in, or distributing of marihuana. SEC. 2594. RECORDS, STATEMENTS AND RETURNS. (a) GENERAL REQUIREMENT.- Every person liable to any tax im- posed by this subchapter or part VI of subchapter A of chapter 27 shall keep such books and records, render under oath such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. (b) RETURN BY REGISTRANTS OF MARIHIANA. - For returns by registrants of marihuana, see section 3233 (a) of chapter 27. SEC. 2595. INSPECTION OF RETURNS, ORDER FORMS AND PRESCRIP- TIONS. The order forms and copies thereof and the prescriptions and records required to be preserved under the provisions of section 2591, and the statements or returns filed in the office of the collector of the district under the provisions of section 3233 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 98907° -3 9 --r . I-19