Page:United States Statutes at Large Volume 60 Part 1.djvu/66

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79TH CONG., 2D SESS. -CH. 81-MAR. 8, 1946 subsection, and to confer or impose upon any officer or employee of the Treasury Department, as he shall designate or appoint, the duty of conducting any hearing authorized hereunder." SEC. 2. Section 2550 (a) of the Internal Revenue Code (tax on certain substances) is amended by inserting after the phrase "levied, assessed, collected, and paid upon opium, isonipecaine, coca leaves," the word "opiate,". SEC. 3. Paragraphs 5 and 6 of section 2557 (b) (penalties for vio- lations of certain provisions relating to narcotics) are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine," the word "opiate,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, cocaine, or isonipecaine," and by inserting in each immediately following such phrase the words "or opiate,". SEC. 4. The first sentence of section 2558 (b) of the Internal Reve- nue Code (providing for confiscation and disposal of seized nar- cotics) is hereby amended by inserting immediately after the words "All opium, coca leaves, isonipecaine," the word "opiates,"; and by deleting the word "and" before the word "isonipecaine" in the phrase "all salts, derivatives, and preparations of opium, coca leaves, and isonipecaine," and inserting immediately following such phrase the words "and opiates,". SEC. 5 . Section 2565 of the Internal Revenue Code (cross-refer- ence to definitions) is hereby amended by adding at the end thereof the following: "OPIATE.- "SUBSECTION (f)." SEC. 6. The first paragraph of section 3220 of the Internal Reve- nue Code (occupational taxes) is hereby amended bv striking out the word "or" in the phrase "gives away opium, coca leaves, or isonipe- caine," and inserting immediately following such phrase the words "or opiate,". SEC. 7. Section 1 (a) of the Narcotic Drugs Import and Export Act, as amended (U. S . C., 1940 edition, title 21, sec. 171), is amended by inserting after the phrase "The term 'narcotic drugs' means opium, coca leaves, cocaine, isonipecaine," the word "opiate,"; by deleting the word "or" from the words "preparation of opium, coca leaves, cocaine, or isonipecaine" and inserting the words "or opiate"; and by striking out the period at the end thereof and inserting the following: "; and the word 'opiate' as used herein shall have the same meaning as defined in section 3228 (f) of the Internal Revenue Code." SEC. 8. Sections 1 and 2 of the Act of August 12, 1937, as amended entitled "An Act to increase the punishment of second, third, and subsequent offenders against the narcotic laws" (ch. 598, 50 Stat. 627; U. S . C., 1940 edition, title 21, secs. 200 and 200a), are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, the word "opiate,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, cocaine, or isonipecaine," and by inserting in each immediately following such phrase the words "or opiate,"; and by adding a new sentence at the end of each section to read as follows: "The word 'opiate' as used in this section shall have the same meaning as defined in section 3228 (f) of the Internal Reve- nue Code." SEC. 9 . The second paragraph of section 584 of the Tariff Act of 39 53 Stat. 269. 26U. S. C., Supp. V, 5 2550 (a). 53 Stat. 275. 26 U.S. C ., Supp. V, 2557 (b) (5), (6). 53 Stat. 276. 26 U. S. C., Supp. V, § 2558 (b). 53 Stat. 278 . 26 U. 8. C., Supp. V, 2565 . 53 Stat. 382 . 26 U. S. C., Supp. V, 1 3220. 42 Stat. 596. 21 U. . C., 8upp. V, § 171. Ante, p. 38. 21 U. S. C., Supp. V, 1f 200, 200a. Ante, p 38. 46 Stat. 748 . 19 U S. C., Supp. V. 184. 60 STAT.]