360 OPIUM, ETC., AND COMPOUNDS, MANUFACTURERS 
Registration apd remedies shall register as required in section 1 of this 
md. payment of . . om . 
special tax re- act and, 1f he is not paying a tax under this act, he shall 
quired. pay a special tax of $1 for each year, or fractional part 
thereof, in which he is engaged in such occupation, to 
the collector of internal revenue of the district in which 
he carries on such occupation as provided in this act. 
The provisions of this act as amended shall not apply 
to decocainized coca leaves or preparations made there- 
from, or to other preparations of coca leaves which do 
not contain cocaine.” 
Section 6 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 
without change. 
In a prosecution for the sale of preparation containing 
opium without a license, contrary to the Harrison Narcotic 
Act, section 6, evidenced that sales were knowingly made 
to drug addicts, held sufficient to go to the jury on the 
question of intent by defendant to evade the provisions of 
the act. (Oliver ». United States, 267 Fed., 544.) 
An indictment for violating the Harrison Act, section 2, 
oy unlawfully selling paregoric containing two grains of 
opium in each fluid ounce, not in pursuance of written 
orders, held prima facie sufficient, though it did not nega- 
tive that paregoric was sold for medicinal purposes under 
section 6. (Nelson v. United States, 298 Fed., 93.) 
703 Sec. 1. [Act of December 17, 191} (38 Stat., 789).] 
rabrmerar o nter That all laws relating to the assessment, collection, remis- 
applicable to spe- 5101, and refund of internal-revenue taxes, including sec- 
cial taxes. . . . 0 . 
tion thirty-two hundred and twenty-nine of the Revised 
Statutes of the United States, so far as applicable to and 
not inconsistent with the provisions of this act, are hereby 
extended and made applicable to the special taxes im- 
posed by this act. 
The words “special taxes” in the last line of section 7 
do not refer to the taxes imposed by the provisions con- 
tained in this chapter, but to the special occupational taxes 
imposed upon manufacturers, dealers, etc. by the provisions 
contained in chapter 4, ‘ Special Taxes,” under the head of 
Narcotics. Its allocation to chapter 4 in the United States 
Code would seem more appropriate. 
704 
705 
Penalties 
[See last paragraph of sec. 705, Revenue Act of 1924, 
nnder head of Prior Acts, this chapter. Repealed and 
reenacted as last paragraph of sec. 703, Revenue Act of 
1926. supra.] 
Sec. 9. (Same.) That any person who violates or fails 
to comply with any of the requirements of this act shall, 
on conviction, be fined not more than $2,000 or be im- 
prisoned not more than five years, or both, in the discre- 
tion of the court. 
An indictment charging in three counts the making of three 
completed, unauthorized sales of cocaine, to three different 
named persons, on three different specified days, alleges 
three separate offenses. A sentence under such an indict- 
ment, which adjudged the defendant guilty, is to be con- 
strued as imposing total imprisonment of 15 years, made up 
of three five-year terms. one under each count to be served