354 OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 
Sale of same. - jpn hig district. The price at which such forms shall be 
sold by said collectors shall be fixed by the Commissioner 
of Internal Revenue, with the approval of the Secretary 
Collector of the Treasury, but shall not exceed the sum of $1 per 
keep account of hundred. Every collector shall keep an account of the 
gles, number of such forms sold by him, the names of the pur- 
chasers, 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 
wig os 0 be delivering the same; and no person other than such pur- 
sons who have chaser shall use any of said forms bearing the name of 
bogies, 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 afore- 
oonlawtuluse of 557d drugs. It shall be unlawful for any person to obtain 
by means of said order forms any of the aforesaid drugs 
for any purpose 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. 
The provisions of this act shall apply to the United 
States, the District of Columbia, the Territory of Alaska, 
697 the Territory of Hawaii, the insular possessions of the 
pL Rico and United States, and the Canal Zone. In Porto Rico and 
Tippine sane: the Philippine Islands the administration of this act, the 
collection of the said special tax, and the issuance of the 
order forms specified in section two shall be performed 
by the appropriate internal-revenue officers of those gov- 
ernments, and all revenues collected hereunder in Porto 
Rico and the Philippine Islands shall accrue intact to 
the general governments thereof, respectively. The 
courts of first instance in the Philippine Islands shall 
possess and exercise jurisdiction in all cases arising under 
this act in said islands. The President is authorized and 
directed to issue such Executive orders as will carry into 
effect in the Canal Zone the intent and purpose of this 
act by providing for the registration and the imposition 
of a special tax upon all persons in the Canal Zone who 
produce, import, compound, deal in, dispense, sell, dis- 
tribute, or give away opium or coca leaves. their salts. 
derivatives, or preparations. 
Amended by act of January 22, 1927, by adding an addi 
tional paragraph. See immediately below. 
[Act of January 22, 1927 (44 Stas., 1023).] That sec 
tion 2 of the Narcotic Act of Congress, approved De- 
cember 17, 1914, as amended. be further amended as 
follows: 
Sec. 2. After the last sentence of section 2 add the 
following: “The President is further authorized and 
directed to issue such Executive orders as will permit 
those persons in the Virgin Islands of the United States 
Canal Zone.