77TH CONG. , 2D SESS.-CH. 720-DEC. 11, 1942 for the controlled production, manufacture, and distribution of the opium poppy, opium, or opium products. Such license shall be non- transferable, shall state the maximum quantity of opium poppies purchasable or obtainable thereunder, and shall be effective for a period of one year from the date of issue and may be renewed, in the discretion of the Secretary of the Treasury, for a like period. (d) All licenses issued under this Act shall be limited to such num- ber, localities, and areas as the Secretary of the Treasury shall deter- mine to be appropriate to supply the medical and scientific needs of the United States for opium or opium products, with due regard to provision for reasonable reserves: Provided, however, That nothing contained in this Act shall be construed as requiring the Secretary of the Treasury to issue or renew any license or licenses under the pro- visions of this Act. (e) The Secretary of the Treasury may revoke or refuse to renew any license issued under this Act, if, after due notice and opportunity for hearing, he finds such action to be in the public interest, or finds that the licensee has failed to maintain the requisite qualifications. SEC. 7 . It shall be unlawful for any person to sell, transfer, convey any interest in, or give away, except to a person duly licensed under this Act, or for any unlicensed person to purchase or otherwise obtain, opium poppy seed for the purpose of opium poppy production: Pro- vided, That the seed obtained from opium poppies produced by licensed producers may be sold or transferred by such producers to unlicensed persons, and may thereafter be resold or transferred, for ultimate consumption as a spice seed or for the manufacture of oil. SEC. 8. (a) Any opium poppies which have been produced or other- wise obtained heretofore, and which may be produced or otherwise obtained hereafter in violation of any of the provisions of this Act, shall be seized by and forfeited to the United States. (b) The failure, upon demand by the Secretary of the Treasury, or his duly authorized agent, of the person in occupancy or control of land or premises upon which opium poppies are being produced or stored to produce an appropriate license, or proof that he is the holder thereof, shall constitute authority for the seizure and forfeiture of such opium poppies. (c) The Secretary of the Treasury, or his duly authorized agent, shall have authority to enter upon any land (but not a dwelling house, unless pursuant to a search warrant issued according to law) where opium poppies are being produced or stored, for the purposes of enforcing the provisions of this Act. (d) Any opium poppies, the owner or owners of which are unknown seized by or coming into the possession of the United States in the enforcement of this Act shall be forfeited to the United States. (e) The Secretary of the Treasury is hereby directed to destroy any opium poppies seized by and forfeited to the United States under this section, or to deliver for medical or scientific purposes such opium poppies to any department, bureau, or other agency of the United States Government, upon proper application therefor under such regulations as may be prescribed by the Secretary of the Treasury. SEC. 9. (a) Nothing in this Act shall be construed to repeal any provisions of the Internal Revenue Code, except that the provisions of subchapter A of chapter 23, and part V of subchapter A of chapter 27 of the Internal Revenue Code shall not apply to the production, sale, or transfer of opium poppies, when such opium poppies are lawfully produced, sold, or transferred by persons duly licensed under this Act in conformity with the provisions of this Act and the regula- tions issued pursuant thereto. Limitations. Pro*io. Right to terminate license. Opium poppy seed. Unlawful transac- tions. Proiso. Sale or transfer for lawful uses. Seizures and for- feitures. Failure to produce appropriate license. Authority to enter Upoll lndi. Forfeiture when owner unknown. Disposition. Provisions of desig- nated laws not re- pealed. 53 Stat., Part 1. 26U.S.C.;26U.S. C., Supp. I. 53 Stat. 269, 382 26 U.S.. C . 2550- 2565, 3220 -3228. 1047 56 STAT.]
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