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3 
3 
OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 
any of the aforesaid drugs which has or have been pre- 
scribed in good faith by a physician, dentist, or veteri- 
nary surgeon registered under this act; or to any United 
States, State, county, municipal, District, Territorial, or 
insular officer or official who has possession of any said 
drugs, by reason of his official duties, or to a warehouse- 
man holding possession for a person registered and who 
has paid the taxes under this act; or to common carriers 
angaged in transporting such drugs: Provided, further, 
That it shall not be necessary to negative any of the 
aforesaid exemptions in any complaint, information, in- 
dictment, or other writ or proceeding laid or brought 
under this act; and the burden of proof of any such 
exemption shall be upon the defendant. 
The words “any person not registered” in section 8 of 
the Opium Registration Act of 1914 do not mean any per- 
son in the United States, but refer to the class dealt with 
by the statute—those required to register—and one not in 
that class is not subject to the penalties prescribed by the 
statute. (United States ». Jin Fuey Moy. 241 U. S., 394; 
T. D. 2340.) 
Only definite words will warrant the conclusion that 
Nongress intended to strain its powers, almost, if not quite, 
‘0 the breaking point, to make a great proportion of citi- 
te facie criminals by mere possession of an article. 
In order that a person may be liable criminally as a pur- 
chaser of narcotic drugs it is not necessary that he be of 
‘he class who must register and pay special taxes. (United 
States ». Wong Sing, 260 U. 8, 18.) 
701 Sec. 5. (Same.) That the duplicate-order forms and 
order forms: the prescriptions required to be preserved under the pro- 
statements _ filed VISIONS of section two of this act, and the statements or 
to be open fo Ib returns filed in the office of the collector of the district, 
os. rnder the provisions of section three of this act, shall be 
open to inspection by officers, agents, and employees of the 
Treasury Department duly authorized for that purpose; 
and such officials of any State or Territory, or of any 
organized municipality therein, or of the District of Co- 
lumbia, or any insular posssession of the United States, 
as shall be charged with the enforcement of any law or 
municipal ordinance regulating the sale, prescribing, dis- 
pensing, dealing in, or distribution of the aforesaid drugs. 
Each collector of internal revenue is hereby authorized 
to furnish, upon written request, certified copies of any 
of the said statements or returns filed in his office to any 
of such officials of any State or Territory or organized 
municipality therein, or the District of Columbia, or any 
insular possession of the United States, as shall be en- 
titled to inspect the said statements or returns filed in the 
office of the said collector, upon the payment of a fee of 
$1 for each one hundred words or fraction thereof in the 
copy or copies so requested. Any person who shall dis- 
close the information contained in the said statements 
J Denalty for dis- or returns or in the said duplicate-order forms, except as 
g informa- . : . 
tion, sxcent— herein expressly provided, and except for the purpose of 
Burden of proor 
on defendant.