OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 351 
possession of any original stamped package containing Unlawful pos 
any of the aforesaid drugs by any person who has not 
registered and paid special taxes as required by this sec- 
tion shall be prima facie evidence of liability to such , 
special tax: Provided, That the provisions of this para- ro Not applicable 
graph shall not apply to any person having in his or her go, © Pr 
possession any of the aforesaid drugs which have been 
obtained from a registered dealer in pursuance of a pre- 
scription, written for legitimate medical uses, issued by a 
physician, dentist, veterinary surgeon, or other practi-  .. 
tioner registered under this act; and where the bottle auirements. 
or other container in which such drug may be put up by 
the dealer upon said prescription bears the name and 
registry number of the druggist, serial number of pre- 
scription, name and address of the patient, and name, 
address, and registry number of the person writing said 
prescription; or to the dispensing, or administration, or 
eiving away of any of the aforesaid drugs to a patient 
by a registered physician, dentist, veterinary surgeon, or 
other practitioner in the course of his professional prac- 
tice, and where said drugs are dispensed or administered 
to the patient for legitimate medical purposes, and the 
record kept as required by this act of the drugs so 
dispensed, administered, distributed, or given away. 
“And all the provisions of existing laws relating to the ,Al stamp ree 
engraving, issuance, sale, accountability, cancellation, and ble. 
destruction of tax-paid stamps provided for in the inter- 
nal-revenue laws are, in so far as necessary, hereby ex- 
tended and made to apply to stamps provided by this 
section. 
“That all unstamped packages of the aforesaid drugs 
found in the possession of any person, except as herein 
provided, shall be subject to seizure and forfeiture, and 
all the provisions of existing internal-revenue laws relat- 
ing to searches, seizures, and forfeiture of unstamped 
articles are hereby extended to and made to apply to the 
articles taxed under this act and the persons upon whom 
these taxes are imposed. : 
* Importers, manufacturers, and wholesale dealers shall 
keep such books and records and render such monthly 
returns in relation to the transactions in the aforesaid 
drugs as the Commissioner of Internal Revenue, with the 
approval of the Secretary of the Treasury, may by reen- 
lations require. 
“The Commissioner of Internal Revenue, with the ap- (704) 
proval of the Secretary of the Treasury, shall make all Reitslations %o 
needful rules and regulations for carrying the provisions be wom 0" * 
of this act into effect.” 
Section 1 of the act of December 17, 1914, was amended 
by the Revenue Act of 1918 and reenacted as so amended in 
the successive Revenue Acts of 1921, 1924, and 1926, the 
only change being the reduction of the tax on practitioners