OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 
35y 
enforcing the provisions of this act, or for the purpose 
of enforcing any law of any State or Territory or the 
District of Columbia, or any insular possession of the 
United States, or ordinance of any organized munici- 
pality therein, regulating the sale, prescribing, dispens- 
ng, dealing in, or distribution of the aforesaid drugs, 
shall, on conviction, be fined or imprisoned as provided 
by section nine of this act. And collectors of internal 
revenue are hereby authorized to furnish upon written 
request, to any person, a certified copy of the names of 
any or all persons who may be listed in their respective 
sollection districts as special-tax payers under the pro- 
sisions of this act, upon payment of a fee of $1 for each 
»ne hundred names or fraction thereof in the copy so re- 
uested. 
Certifled 1ist 
Jf names may be 
hirnished 
[See sec. 706, Revenue Act of 1924, under head of 
Prior Acts, this chapter. Repealed and reenacted in sec. 
704, Revenue Act of 1926. See immediately below.] 
Skc. 704. [Revenue Act of 1926.] Section 6 of such 
act of December 17, 1914, as amended by section 1007 
of the Revenue Act of 1918. is reenacted without change. 
as follows: * * * 
“ Sec. 6. That the provisions of this act shall not be 
ronstrued to apply to the manufacture, sale, distribution, 
giving away, dispensing, or possession of preparations 
ind remedies which do not contain more than two grains 
»f opium, or more than one-fourth of a grain of mor- 
ohine, or more than one-eighth of a grain of heroin, or 
more than one grain of codeine, or any salt or derivative 
of any of them in one fluid ounce, or, if a solid or semi- 
solid preparation, in one avoirdupois ounce; or to lini- 
ments, ointments, or other preparations which are pre- 
pared for external use, only, except liniments, ointments, 
and other preparations which contain cocaine or any of 
its salts or alpha or beta eucaine or any of their salts or 
any synthetic substitute for them: Provided, That such 
remedies and preparations are manufactured, sold, dis- 
tributed, given away, dispensed, or possessed as medi- 
cines and not for the purpose of evading the intentions 
and provisions of this act: Provided further, That any Recordsofsales 
manufacturer, producer, compounder, or vendor (includ- On fo Be Rent 
ng dispensing physicians) of the preparations and reme- 
dies mentioned in this section shall keep a record of all 
sales, exchanges, or gifts of such preparations and reme- 
dies in such manner as the Commissioner of Internal 
Revenue, with the approval of the Secretary of the Treas- 
ary, shall direct. Such record shall be preserved for a 
oeriod of two years in such a way as to be readily acces- 
sible to inspection by any officer, agent or employee of the 
Ireasury 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 possessing or disposing of such preparations 
Provisos. 
If used as med- 
cines 
Preservation 
for inspection.