CHAPTER ELEVEN
OPIUM, COCA LEAVES, AND COMPOUNDS;
MANUFACTURERS. ETC. THEREOF *
[The taxes imposed by the laws contained in this chapter are
apon the products. For special taxes on manufacturers, whole
salers, and retailers, see chapter 4. -* Special Taxes.” under the
nead of Narcotics. 1
Administration of the Harrison Narcotic law. as amended, trans
ferred to Commissioner of Prohibition. (Pro. T. D. 1.)
Regulations in force March 31, 1927. to continue in effect.
Pro. T. D. 2.)
CONCORDANCE WITH UNITED STATES CODE
(Secs. 691-708 U. SC)
The sections of the law contained in this chapter are arranged
in the numerical sequence of the sections of the United States
code based thereon. Black-face numerals in the margin of the
text indicate the section numbers of title 26, ¢ Internal Rev-
enue.” of the code. unless otherwise stated.
[The law imposing internal-revenue taxes on the articles men-
tioned in this chapter is found in the act of December 17, 1914
(38 Stat., 785), as amended by sections 1006, 1007, 1008, and 1009,
Revenue Act of 1918; reenacted by the Revenue Acts of 1921, 1924.
and 1926.1
Sec.
703. Revenue Act of 1926. Stamp tax
on opium, coca leaves, any
compound, salt, derivative or
preparation thereof. Affixing.
Additional to import duty.
Regulatory provisions. Pro-
fessional administration. Rec-
ords. returns. ete.
Act of December 17, 1914:
Purchases, orders, prescriptions,
ete. Exportation. Regulatory
provisions. Application of law
to certain territories.
Act of January 22, 1927. Appli-
cation of Narcotic Act to Vir-
gin Islands.
Act of December 17, 1914
(continued) :
3. Sworn statement as to drugs re-
ceived.
Shipment of drugs unlawfully:
exceptions.
Prohibition Regulations 5.
29264—9% — ___9R
{
Sec.
8. Possession of drugs prohibited;
exceptions.
5. Inspection of order forms, etc.;
certified copy of returns: fees
of collectors
704. Revenue Act of 1926. Prepara-
tions exempt; records; deco-
cainized coca leaves.
Act of December 17, 1914
(continued) :
7. General internal-revenue laws
applicable to special taxes.
9. Penalties.
10. Appointment of agents, chemists,
ete.
11. Appropriation.
12. Certain other acts not impaired
or repealed hereby.
705. Revenue Act of 1926. Confisca-
tion of seized narcotics: de-
struction restricted.
