OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 357
plainly inappropriate and unnecessary to reasonable enforce-
ment of a revenue measure. Any provision of an act of
Congress, ostensibly enacted under a power granted by the
Constitution, not naturally and reasonably adapted to the
effective exercise of such power but solely to the achieve-
ment of something within the power reserved to the States.
is invalid and can not be enforced. (Id.)
Skc. 8. (December 17, 191}, continued.) That any per- 698
son who shall be registered in any internal-revenue dis- require. sworn
trict under the provisions of section one of this act shall, fatement as, to
whenever required so to do by the collector of the dis-
trict, render to the said collector a true and correct state-
ment or return, verified by affidavit, setting forth the
quantity of the aforesaid drugs received by him in said
internal-revenue district during such period immediately
preceding the demand of the collector, not exceeding
three months, as the said collector may fix and determine;
:he names of the persons from whom the said drugs were
received; the quantity in each instance received from
sach of such persons, and the date when received.
Sec. 4. (Same.) That it shall be unlawful for any 699
person who shall not have registered and paid the special Shipment of
tax as required by section one of this act to send, ship, i WE
~arry, or deliver any of the aforesaid drugs from any
State or Territory or the District of Columbia, or any in-
sular possession of the United States, to any person in
any other State or Territory or the District of Columbia
r any insular possession of the United States: Provided,
That nothing contained in this section shall apply to
~ommon carriers engaged in transporting the aforesaid
drugs, or to any employee acting within the scope of his
>mployment, of any person who shall have registered and
raid the special tax as required by section one of this
ict, or to any person who shall deliver any such drug
vhich has been prescribed or dispensed by a physician,
lentist, or veterinarian required to register under the
-erms of this act, who has been employed to prescribe for
‘he particular patient receiving such drug, or to any
['nited States, State, county, municipal, District, Terri-
corial, or insular officer or official acting within the scope
f his official duties. }
Sec. 8. (Same.) That it shall be unlawful for any 700
person not registered under the provisions of this act, druge prohibited,
ind who has not paid the special tax provided for by this =
ict, to have in his possession or under his control any of
‘he aforesaid drugs; and such possession or control shall
se presumptive evidence of a violation of this section,
ind also of a violation of the provisions of section one of :
his act: Provided, That this section shall not apply to we
ny employee of a registered person, or to a nurse un-
ler the supervision of a physican, dentist, or veterinary
surgeon registered under this act, having such posses-
sion or control by virtue of his employment or occupa-
fion and not on his own account: or to the possession of
