368 OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS
for a period of two years in such a way as to be readily accessible to inspec-
tion by any officer, agent or employee of the Treasury Department duly
authorized for that purpose, and the State, Territorial, District, municipal, and
insular officers named in section 5 of this act, and every such person so poSsess-
ing or disposing of such preparations and remedies shall register as required
in section 1 of this act and, if he is not paying a tax under this act, he shall
pay a special tax of $1 for each year, or fractional part thereof, in which he
is engaged in such occupation, to the collector of internal revenue of the
district in which he carries on such occupation as provided in this act. The
provisions of this act as amended shall not apply to decocainized coca leaves
or preparations made therefrom, or to other preparations of coca leaves which
do not contain cocaine.”
Sge. 1008. That all opium, its salts, derivatives, and compounds, and coca
leaves, salts, derivatives, and compounds thereof, which may now be under
seizure or which may hereafter be se.zed by the United States Government
from any person or persons charged with any violation of the act of October 1,
1890, as amended by the acts of March 3, 1897, February 9, 1909, and January
17, 1914, or the act of December 17, 1914, shall upon conviction of the person
or persons from whom seized be confiscated by and forfeited to the United
States; and the Secretary is hereby authorized to deliver for medical or
scientific purposes to any department, bureau, or other agency of the United
States Government, upon proper application therefor under such regulation
as may be prescribed by the Commissioner, with the approval of the Secretary,
any of the drugs so seized, confiscated, and forfeited to the United States.
The provisions of this section shall also apply to any of the aforesaid drugs
seized or coming into the possession of the United States in the enforcement
of any of the above-mentioned acts where the owner or owners thereof are
unknown. None of the aforesaid drugs coming into possession of the United
States under the operation of said acts, or the provisions of this section,
shall be destroyed without certification by a committee appointed by the Com-
missioner, with the approval of the Secretary, that they are of no value for
medical or scientific purposes. .
Sgc. 1009. That the act approved October 22, 1914, entitled “An act to in-
crease the intemnal revenue, and for other purposes,” and the joint resolution
approved December 17, 1915, entitled * Joint resolution extending the pro-
visions of the act entitled ‘An act to increase the internal revenue, and for
other purposes,’ approved October twenty-second, nineteen hundred and four-
teen, to December thirty-first. nineteen hundred and sixteen,” are hereby re-
pealed, except that the provisions of such act shall remain in force for the
assessment and collection of all special taxes imposed by sections 3 and 4
thereof, or by such sections as extended by such joint resolution, for any
year or part thereof ending prior to January 1, 1917, and of all other taxes
imposed by such act, or by such act as so extended, accrued prior to September
8, 1916, and for the imposition and collection of all penalties or forfeitures
which have accrued or may accrue in relation to any of such taxes.
