Full text: Internal revenue laws in force April 1, 1927

OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 
of his professional practice only: Provided, That such 
physician, dentist, or veterinary surgeon shall keep a rec- 
ord of all such drugs dispensed or distributed, showing 
the amount dispensed or distributed, the date, and the 
name and address of the patient to whom such drugs are 
dispensed or distributed, except such as may be dispensed 
or distributed to a patient upon whom such physician, 
dentist, or veterinary surgeon shall personally attend; 
and such record shall be kept for a period of two years 
from the date of dispensing or distributing such drugs, 
subject to inspection, as provided in this act. 
(b) To the sale, dispensing, or distribution of any of , Prescriptions— 
the aforesaid drugs by a dealer to a consumer under and and signed. 
in pursuance of a written prescription issued by a physi- 
cian, dentist, or veterinary surgeon registered under this 
act: Provided, however, That such prescription shall be 
dated as of the day on which signed and shall be signed 
by the physician, dentist, or veterinary surgeon who shall » 
have issued the same: And provided further, That such sve’ Sreerved 
dealer shall preserve such prescription for a period of for 2 vears 
two years from the day on which such prescription is 
filled in such a way as to be readily accessible to inspec- 
tion by the officers, agents, emplovees. and officials here- 
inbefore mentioned. 
(c) To the sale, exportation, shipment, or delivery of , Exemption 
any of the aforesaid drugs by any person within thea foreign country. 
United States or any Territory or the District of Colum- 
bia or any of the insular possessions of the United States 
to any person in any foreign country, regulating their 
entry in accordance with such regulations for importation 
thereof into such foreign country as are prescribed by 
sald country, such regulations to be promulgated from 
time to time by the Secretarv of State of the United 
States. 
(d) To the sale, barter, exchange, or giving away of 
any of the aforesaid drugs to any officer of the United 
States Government or of any State, Territorial, District, 
county, or municipal or insular government lawfully en- 
caged in making purchases thereof for the various de- 
partments of the Army and Navy, the Public Health 
Service, and for Government, State, Territorial, District, 
ounty, or municipal or insular hospitals or prisons. 
The Commissioner of Internal Revenue, with the ap-, Blank forms to 
proval of the Secretary of the Treasury, shall cause suit- provided. 
able forms to be prepared for the purposes above 
mentioned, and shall cause the same to be distributed to 
collectors of internal revenue for sale by them to those 
persons who shall have registered and paid the special tax 
as required by section one of this act in their districts, 
respectively ; and no collector shall sell any of such forms 
to any persons other than a person who has registered and 
pald the special tax as required bv section one of this act 
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