If I UNIVERSITY OF CALIFORNIA LOS ANGELES SCHOOL OF LAW LIBRARY TREASURY DEPARTMENT INTERNAL REVENUE U»5. Ufeit^i,] HtVttlKt StCVfeC' INTERNAL REVENUE REGULATIONS NO. 35 LAW AND REGULATIONS RELATING TO THE PRODUCTION, IMPORTATION, MANUFACTURE. COMPOUNDING, SALE, DISPENSING, OR GIV- ING AWAY OF OPIUM OR COCA LEAVES. THEIR SALTS. DERIVATIVES, OR PREPARATIONS \ REVISED MAY. 1916 WASHINGTON GOVERNMENT PRINTING OFHCE 1916 s M< 33 i \ INTERNAL REVENUE REGULATIONS NO. 35, REVISED MAY, 1916. LAW AND REGULATIONS RELATING TO THE Production, Importation, Manufacture, Compounding, Sale, Dispensing, or Giving Away of Opium or Coca Leaves, their Salts, Derivatives, or Preparations. THE LAW. By an act of Congress approved December 17, 1914, it is provided : That on and after the first day of March, nineteen j./^g°\^^j°^[^ hundred and fifteen, every person who produces, imports, \IT^^' ° '^^"'"" manufactures, compounds, deals in, dispenses, sells, dis- tributes, or gives away opium or coca leaves or any com- pound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of business, and place or places where such business is to be carried on: Provided, That the office, or if none, then the residence of any person shall be considered for the purpose of this Act to be his place of business. At the time of such registry and on or before the first day of July, annually thereafter, every person who produces, imports, manu- factures, compounds, deals in, dispenses, sells, distributes, or ^ives away any of the aforesaid drugs shall pay to the said collector a special tax at the rate of SI per annum: ^^pedai tax to Provided, That no employee of any person who produces, ^* ' imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away any of the aforesaid drugs, actmg within the scope of his employment, shall be required to register or to pay the special tax provided by this section: Provided further, That the person who em- ploys him shall have registered and paid the special tax as required by this section: Provided further, That officers of the United States Government who are lawfully ©i^" pf^^^*^ '''J'^h^'J gaged in making purchases of the above-named drugs f or fo? u! s^^ck'^ the various departments of the Army and Navy, the Public Health Service, and for Government hospitals and prisons, and officers of any State government, or of any comity or municipality therein, who are lawfully engaged in making purchases of the above-named drugs for State, (3) county, or municipal liospitals or prisons, and ofllcials of an}' Territory or insular possession or the District of Columbia or of the United States who are lawfully en- gaged in makuig purchases of the above-named drugs for hospitals or prisons therein shall not be required to register and pay the special tax as herein required. ister amf to° pa^" ^^ sluill be Unlawful for any person required to register special tax. under the terms of this Act to produce, import, maimf ac- ture, compound, deal in, dispense, sell, distribute, or give away any of the aforesaid drugs without having registered and paid the special tax provided for in this section. Word "person" ^pj^j^^^ ^.lie word ' ' person ' ' as used in this Act shall be con- to include part- , ^i-ii xi- -i* nership, etc. strued to mean and include a partnership, association, company, or corporation, as well as a natural person; and all provisions of existing law relating to special taxes, so far as applicable, including the provisions of section thirty- two hundred and forty of tlie Revised Statutes of the United States are hereby extended to the special tax herem imposed. be^^rScrit^d^ *° That the Commissioner of Internal Revenue, with the prescri . approval of the Secretary of the Treasury, shall make all needful rules and regulations for carr3^mg the provisions of tliis Act into effect. Purchase or- gj,^ 2. That it shall bc unlawful for any person to sell, ders required. , , . £ i\ F • ^ ^ barter, exchange, or give away any ol the atoresaid drugs except in pursuance of a written order of the person to whom such article is sold, bartered, exchanged, or given, on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue. Every person who shall accept any such order, and in pui-suance thereof shall sell, barter, exchange, or give away any of the afore- orders to be said drugs, shall preserve such order for a period of two S'^nis'pec^ years in such a way as to be readily accessible to mspec- tion of same^by ^^jqj^ \)j ^ny officer, agent, or employee of the Treasury oncers, agen s, j^gpartmcnt duly authorized for that purpose, and tlie State, Territorial, District, municipal, and insular officials named in section five of this Act. Every person who shall give an order as herein provided to any other person for any of the aforesaid drugs shall, at or before the time of Duplicate or- giving such ordcr, make or cause to be made a duplicate &d*°by^ pm- thereof on a form to be issued in blank for that purpose by chaser. the Commissioner of Internal Revenue, and in case of the acceptance of such order, shall preserve such dupUcate for said period of two years in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned. Nothing contained in this section shall apply — Exemptions- (a) To the dispensing or distribution of any of the Ktie^t!Kr^- aforesaid drugs to a patient by a physician, dentist, or tain cases.' vetcruiary surgeon registered under this Act in the course of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon shall keep a record 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 cUspensed or distributed to a patient upon whom such physician, dentist or vetermary surgeon shall personally attend; and such record shaU be kept for a period of two years from the date of dispensmg 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 coilsumer under and in and signed. '^''"^ pm'suance of a written prescription issued by a physician, dentist, or veterinar}^ sm-geon registered under this Act: Provided, lioioever, Tliat 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 dealer ^g^^^^^g^JiPj^^^^f*" shall j^reserve such prescription for a period of two years 2 years. from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the offi- cers, agents, employees, and officials hereinbefore men- tioned. (c) To the sale, exportation, shipment or delivery of ^|®^jg^i^^ ~ any of the aforesaid drugs by any person within the a 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 importa- tion thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of State of the United States. (d) To the sale, barter, exchange, or giving away of saies, etc., to any of the aforesaid drugs to any officer of the United Army'^.'^Navy, etc! States Government or of any State, territorial, district, county, or mmiicipal or msular government lau'fuUy engaged in making purchases thereof for the various departments of the Ai'my and Navy, the Pubhc Health Service, and for Government, State, territorial district, comity, or municipal or insular hospitals or prisons. The Commissioner of Internal Revenue, with the ap- Blank forms to proval of the Secretary of the Treasmy, shall cause ^ p'°^'^'*^- suitable 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 requhed by section one of this Act in their districts, respectively; and no collector shaU scU any of such forms to any persons other than a person who has registered and paid the special tax as required Saieofsane. by section one of this Act in his district. Tlie price at which such forms shall be sold by said collectors shall be fixed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, but shall not exceed the sum of $1 per hundred. Every k^p' account o^f^'oUectoF shall keep an account of the number of such sales. forms sold by him, the names of the purchasers, and the number of such forms sold to each of such purchas- ers. Whenever any collector shall sell any of such forms, he shall cause the name of the purchaser thereof sow^wny to'p^r^^^ ^^ plainly WTitten or stamped thereon before deliv- sons who haveering the same;, and no person other than such pur- registered. chascF shall use any of said forms bearing the name of such purchaser for the purpose of procurmg any of the aforesaid drugs, or furnish any of tlie forms bearing the name of such jDurchaser to any person with intent thereby to procure the shipment or delivery of any of forms ^^'^°^°'*^® aforesaid drugs. It shall be unlawful for any person to obtain by means of said order forms any of the afore- said drugs for any purpose other than the use, sale, or distribution thereof by him in the conduct of a la^^'ful business in said drugs or in the legitimate practice of his profession. The provisions of this Act shall apply to the United States, the District of Columbia, the Territory of Alaska, the Territory of Hawaii, the insular possessions of the PhiiTpptae*'*"^^^^^^*^^^ States, and the Canal Zone. In Porto Rico and lands. the PhiUppine Islands the administration of this Act, the collection of the said special tax, and the issuance of the order forms specified in section two shall be per- formed by the appropriate internal-revenue officers of those governments, and all revenues collected hereunder in Porto Rico and the PhiUppine Islands shall accrue intact to the general governments thereof, respectively. The courts of first instance in the Phihppine Islands shall possess and exercise jurisdiction in all cases arising imder this Act in said islands. The President is author- ized and directed to issue such Executive orders as will Canal Zone. Carry into efiPect in the Canal Zone the intent and pur- pose of this Act by providing for the registration and the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations. Sec. 3, That any person who shall be registered in any internal-revenue district under the provisions of section one of this Act, shall whenever required so to do by the re^"Sfre%\^ra^°l^^^*°^ ^^ *^^ district, render to the said collector a statement as to truc and corrcct statement or return, verified by affidavit, drugs received, gg^^-jjjg forth the quantity of the aforesaid drugs received by him in said internal-revenue district during such {)eriod immediately preceding the demand of the col- ector, not exceeding three months, as the said collector may fix and determine; the names of the persons from whom the said drugs were received ; the quantity in each instance received from each of such persons, and the date when received. Sec. 4. That it shall be unlawful for any person '^^o shipmmt o? shall not have registered and paid the special tax asexdpt- required by section one of this Act to send, ship, carry, or deliver any of the aforesaid drugs from any State or Territory or the District of Columbia, or any insular possession of the United States, to any person in any other State or Territory or the District of Columbia or any insular possession of the United States: Provided, That nothing contained in this section shall apply to common carriers engaged in transporting the aforesaid .common car- 1 , 1 j^* "J.!-- xT_ p ners and employ- drugs, or to any employee actmg within the scope otees exempt. his employment, of any person who shall have registered and paid the special tax as required by section one of this Act, or to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, or veterinarian required to register under the terms of this Act, who has been employed to prescribe for the particular patient receiving such drug, or to any United States, State, county, municipal, District, Ter- ritorial, or insular officer or official acting within the scope of his official duties Sec. 5. That the duphcate-order forms and the pre- order forms scriptions required to be preserved under the provisions FuSmentf^'^d of section two of this Act, and the statements or returns spe^fioTV°offiI filed in tiie office of the collector of the district, under the cers. provisions of section three of this Act, shall be open to mspection 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 Columbia, or any insular possession of the United States, as shall be charged with the enforcement of any law or municipal ordinance regulating tlie sale, prescribing, dis- gensiag, dealing in, or distribution of the aforesaid drugs, lach collector of internal revenue is hereby authorized to of^tltemenS* Md furnish, upon written request, certified copies of any of returns to be fm-- the said statements or returns filed in his office to any of i^ltors. ^ such officials of any State or Territory or organized municipaUty therein, or the District of Columbia, or any insular possession of the United States, as shaU be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for Fees, each one hundred words or fraction thereof in the copy or copies so requested. Any person who shall disclose the renaity for dis- information contained in the said statements or returns uou^^xcept—"^ or in the said duplicate-order forms, except as herein ex- pressly provided, and except for the purpose of enforcing the provisions of this Act, or for the purpose of enforcing any law of any State or Territory or the District of Colum- bia, or any insular possession of the United States, or ordinance of any organized municipality therein, regulat- ing the sale, prescribing, dispensing, deafing in, or distri- bution of the aforesaid drugs, shall, on conviction, be 8 fined or imprisoned as provided by section nine of this „J^Il'^^^ol!®^»?iAct. And collectors of internal revenue are hereby au- Kumished. thorizcd to lumisli upon written request, to any person, a certified copy of the names of any or all persons who may be listed in their respective collection districts as special- tax payers under the provisions of this Act, upon pay- ment of a fee of SI for each one hmidred names or fraction thereof in the copy so requested. ^^Act^not^t^o^ap gj,^-, g ^j^^t tlio provisions of this Act shall not be preparations, etc. construed to apply to the sale, distribution, giving away, dispensmg, or possession of preparations and remedies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-eighth of a gram 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 semisolid preparation, in one avoirdupois ounce; or to liniments, omtments, or other preparations which are prepared for external use only, except liniments, ointments, and other prepara- tions which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic sub- conditions im-stitute for them: Provided, That such remedies and ^^^^' preparations are sold, distributed, given away, dispensed, or possessed as medicines and not for the purpose of Decocainized evading the intentions and provisions of this Act. The coca leaves. ppovisions of this Act shall not apply to decocainized coca leaves or preparations made therefrom, or to other preparations of coca leaves which do not contain cocaine. io£o'"*^^oH®J®°'^ Sec. 7. That all laws relating to the assessment, col- pUcabie. lection, remission, and reimid oi mternal-revenue taxes including section 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 find made applicable to the special taxes imposed by this Act. dr^^prohibite? ^^^- ^' That it shall be unla^^^ul for any person not except. ' registered under the provisions of this Act, and who has not paid the special tax provided for by this Act, to have in his possession or under his control any of the aforesaid drugs; and such possession or control shall be presump- tive evidence of r violation of this section, and also of a violation of the provisions of section one of this Act: e:^f^^^^°°^ Provided, That this section shall not apply to any employee of a registered person, or to a nurse under the supervision of a physician, dentist, or veterinary surgeon registered under this Act, having such possession or control by virtue of his employment or occupation and not on hir own account; or to the possession of any of the aforesaid drugs which has or have been prescribed in good faith by a physician, dentist, or veterinary 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 warehouseman holding pos- session for a person registered and who has paid the taxes under this Act; or to common carriei*s engaged in transporting such drugs: Provided further. That it shall not be necessary to negative any of the aforesaid exemp- tions m any complaint, information, indictment, or other writ or proceeding laid or brought under this Act: and Burden of proof ,1 T Y J. °A n 1 ® ,. 1 n 1 ' on defendant. the burden oi prooi of any such exemption shall be upon the defendant. Sec. 9. That any person who violates or fails to comply Penalties, with any of the requirements of this Act shaU, on con- viction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court Sec. 10. That the Commissioner of Internal Revenue, ^j-^p^p^^^^^^^"^ with the approval of the Secretary of the Treasury, is collectors, etc^" ^ authorized to appoint such agents, deputy collectors, inspectors, chemists, assistant chemists, clerks, and mes- sengers in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the provisions of this Act. Sec. 11. That the sum of $150,000, or so much thereof Appropriation, as may be necessary, be, and hereby is, appropriated, out of any moneys in the Treasury not otherwise appropriated , for the purpose of carrying into effect the provisions of this Act. Sec. 12. That nothing contained in this Act sha^i bs ^1* ^°^ *''.''« j,--!.*^ 1 , ~' -, construed as im- construed to impair, alter, amend, or repeal any of the pairing or repeal- provisions of the Act of Congress approved Jmie thirtieth, ""^ ''*""*^ ^''^■ nineteen hundred and six, entitled "An Act for prevent- ing the manufacture, sale, or transportation of adulterated or misbranded, or poisonous, or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes," and any amendment thereof, or of the Act approved February ninth, nineteen hundred and nine, entitled ''An Act to prohibit the importation and use of opium for other than medicinal purposes," and any amendment thereof. 40909*— 16 2 REGULATIONS. Treasury Department, Office of Commissioner of Internal Revenue, Washington, D. C, May 4, 1016. Under the authority conferred by section 1 of the act of December 17, 1914, the following regulations are issued, effective on and after June 1, 1916. All regulations and decisions in conflict herewith are hereby revoked to take effect on said date. Registry and Payment of Special Tax. Article 1. As required by section 1 of said act, every person, partnership, association, company, or corporation therein described, and not specifically exempt, must, on or before the 1st day of July, annually, register with the collector of the district, and at the time of such registration, and on or before the 1st day of July in each year, pay to such collector a special tax at the rate of $1 per annum. Apphcation for registration must be made and special tax paid for each separate place .of business or branch where any of the drugs coming within the purview of the law are made, stored, dispensed, or distributed, and records of the distribution made of such drugs must be kept on file at each location. Every person conducting more than one class or place of business, or practicing more than one profession, or at more than one place, in which the narcotic drugs are sold, dis- pensed, or given away, must register and pay special tax for each profession and business separately, even though conducted at the same address, and separate records must be kept under each regis- tration. Physicians, dentists, or veterinary surgeons prescribing any of the narcotic drugs described, or synthetic substitutes for cocaine, must registe.' and pay special tax, even though having none of the drugs in their possession, as all narcotic prescriptions, except when callmg for an exempt preparation or remedy, must bear the registry number of the person writing the prescription. Under section 2 of the act, any official of the Federal Government, or of a State, county, or municipal government using or prescribing in his official capacity, any of the drugs within the scope of the law, is exempt, officially, from registration and payment of special tax. Where such official is engaged in a private business or practice of a profession in which the drugs are sold, dispensed, given away, or prescribed, registration is required. (11) 12 Only those persons laAN^ull}- entitled to deal in narcotic drugs, or holding a license issued by the State authorizing them to administer, dispense, or prescribe drugs, includmg narcotics, in the practice of their profession are eligible for registration. Failure to register and pay special tax on or before Jul}^ 1, annually, or at the time of com- mencmg a business in which narcotic drugs are dealt in, or in the prac- tice of medicine, dentistry, or veterinary medicine or surgery, renders such person liable to a 50 per cent penalty in addition to the special tax, and the penalties imposed by section 9 of the act. Application for registration and special tax stamp must be made for a partnership, a firm, or a corporation, and each individual member thereof who also is separately engaged in private business or a pro- fession in which narcotic drugs are sold, dispensed, given away, dis- tributed, or otherwise disposed of. Art. 2. Application for registry and special tax stamp must be made on or before commencement of business, and on or before July 1, annually, thereafter during continuance of such business, on a special form furnished by collectors upon request. (For list of collection districts and addresses of collectors, see Appendix.) These forms must bear the written signature of the person making application and in the case of a firm or corporation must be signed by a member or an officer duly authorized to so act. Collectors will refuse to issue a registration number and special tax stamp unless the application form is properly executed, with affidavit that the applicant is authorized by law to engage in the business or the profession specified, and for which registration is desired. Art. 3. Applications for registration will be carefully scnitinized by collectors to see that the requirements of articles 1 and 2 have been complied with. When in proper form, a registration number, commencing with No, 1 in each district for the first application and continuing in numerical order with subsequent applications, will be stamped or imprmted on the form. Collectors will refuse a registry number and special tax stamp until the application complies with the requirements of articles 1 and 2. The registry number thus given is a permanent number for all renewal applications and will be entered on all blank orders issued to the applicant upon receipt of proper requisition therefor, as indi- cated in article 8. All applications for registration will, after issu- ance of registry number and payment of the special tax, be recorded alphabetically by classes in special record 10x\, and filed accordmg to registry numbers. Art. 4. Appropriate coupon stamps, denoting payment of the spe- cial tax under the act named, will be furnished collectors on requisi- tion, and will be charged to them and accounted for as in the case of other special tax stamps. 13 Collectors, when issuing such stamps, will distinctly imprint thereon the registry number of the applicant to avoid the error being made of using the serial number of the stamp. A special tax stamp, when received by a person registered under this act, must immedi- ately be conspicuously posted in his place of business or office. A special tax stamp can not be transferred from one collection district to another without first bemg submitted to the collector of internal revenue who issued same. Transfers must be made in accordance with instructions contained in T. D. 1637. Sale and Disposal of Drugs. Art. 5. Where any of the drugs coming within the purview of the act are to be sold or otherwise disposed of, the purchaser or receiver (unless specifically exempt under sec. 2 of the act, see arts. 1 and 10) will, prior to such purchase or receipt, prepare his order therefor in duplicate on forms furnished by collectors upon proper requisition, and foi"ward the original to the registered person who will furnish the drugs, and retain the duplicate, both original and duplicate to be kept on file for a period of two years from the date of acceptance in such a manner as to be easily accessible to inspection by internal-revenue officers. Court officers, m making sales of narcotic drugs and preparations under judicial proceedings, must prepare a complete inventory of such drugs and preparations, and require the purchaser, who must be registered, to make out a Government order form to the insolvent concern, the duplicate of this order to be retained by the purchaser. (SeeT. D. 2299). Section 2 of the act provides: ''It shall be unla\vful for any person to obtain by means of said order forms any of the aforesaid drugs for any purpose other than the use, sale, or distribution thereof by him in the conduct of a lawful business in said drugs or in the legitimate practice of his profession." Every registered person should use precaution m furnishmg an individual with such drags to avoid violating the above-quoted section, and for his own protection a druggist should refuse to fill a prescription calling for an amount greater than would be prescribed in the course of legitimate practice only, to meet the immediate needs of the patient, or when the druggist has reason to believe or knows the drugs so obtained are to be used for other than medicinal purposes. Art. 6. Blanks of such order forms are printed on distinctive paper and are issued in tablets of 10 blanks each, a charge of 10 cents for each tablet (including originals and duplicates) being made therefor, as authorized by section 2 of the act. The sales of these orders must be accounted for by collectors to whom furnished. 14 Blank orders can only be secured from the collector of the district by a registered person having legitimate use for same, and a requisi- tion ^vill not he accepted by the collector from any other person. In addition to the special record lOA., provided for in article 3, col- lectors will keep an account of the number of order forms sold each registered person by filing aU requisitions made on form 679, accord- ing to the registry numbers, stamping or writing thereon the date when filled. Aet. 7. Requisitions accompanied by proper remittance for order blanks must be made on forms 679, which are only supplied to regis- tered persons upon request made on the collector. The registiy number imprinted on the special-tax stamp must be placed by the registered person on ever}^ requisition in the space provided therefor in the upper right-hand corner. Art. 8. Upon receipt of a requisition by the collector, the signa- ture thereon must be compared with the one appearing on the application for registry, or if signed by an agent, with the power of attornej- already on file (see art. 9), before the blank orders are issued. Art. 9. The order forms must be prepared in duphcate and the duphcate must be retained by the maker. If accepted, the law re- quires all such orders (both the original and duphcate) to be retained on file for a period of two years, m such a manner as to be reacUly accessible to an inspecting officer. If an order form is not accepted, it should be returned to the maker with a letter of explanation. When received by the maker, the unaccepted order form and letter of explanation must be attached to the duplicate order. Where it is not possible for the official signing the application for registry to sign order forms, the signature of another person is permissible, pro- vided a proper power of attorney granting such authority is filed with the collector. The firm, corporate, or business name alone will not be accepted, but the signature of the indi^-idual responsible for the issuance of the order forms must also appear thereon. In filling out order forms the name of the preparation, the quantity in ounces if in hquid or solid form, or if in tablet, pill, ampule, or suppository form, the units or total thereof, and the name of the particular nar- cotic drug contained in such preparations, tablets, pills, ampules, or suppositories must be mdicated thereon. Such forms must be used only to obtain narcotic drugs or preparations coming within the law. The forms are arranged to permit the preparation of the origmal and duplicate at one operation by use of a carbon sheet attached to each tablet of 10 blanks, and an origmal order must not leave the possession of a person registered before a duphcate (carbon copy) is made. Failure to make a duphcate and keep it on file is a violation of section 2 of the law. When order forms are lost or destroyed through accident, a sworn statement to that effect must be filed with 15 the collector. Improperly written or mutilated order forms are not to be destroyed, but must be kept on file (both the original and dupli- cate) with other records. Unused order forms are void at the expi- ration of the registry period and unless reregistration is granted, must be forwarded to the collector who issued same to be marked "canceled" and returned to the o^vner to be kept on file for two years. In case of change of ownership of a business the successor, if duly registered, may use order forms of predecessor after same have been returned to the collector and overprinted by him with the registry number of the successor. Wholesale dealers or jobbers when unable to fill orders received from retail dealers must send their own purchase order on an official blank to the manufacturer with request that such drugs be shipped direct to the retail dealers. Such an order must give the name of the retail dealer and his registry number, and the number of his pur- chase order. Narcotic drugs may be invoiced to a wholesale dealer or jobber upon the request of a retail dealer in ordering directly from a wholesale dealer or jobber. Wliere exempt ofiicials and institutions order narcotic drugs from a wholesale dealer or jobber on their official stationery, and the whole- sale dealer or jobber, not having the goods in stock, directs a manu- facturer to make the delivery direct to the exempt official or institu- tion, it is necessary for the wholesale dealer or jobber to send to the manufacturer his own official narcotic order blank before the manu- facturer executes for the account of the wholesale dealer or jobber the order from the exempt official or mstitution. Dispensing of Drugs by Physicians, Dentists, Veterinary Surgeons, Hospitals, and Similar Institutions. Art. 10. Under the exempting provisions of section 2 of the act, no written order is required for the "dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veter- inary surgeon, registered under this act, in the course of his profes- sional practice only." A record, however, is required to be kept of all such drugs dispensed, distributed or administered in his office and of all such drugs left with any person or patient to be taken in his absence. Only such drugs as are personally administered by a phy- sician, dentist, or veterinary surgeon, when away from his office, are exempt from record. The record must show, first, the date when such drugs arc dispensed or distributed; second, the kind and quan- tity dispensed or distributed in each case; and, third, the name and address of the patient to whom such drug was dispensed or distrib- uted. (For method of preparing prescriptions, see art. 12.) Those persons engaged in a la-vv^ul profession who administer in their office practice minute quantities of narcotics in the form 16 of solutions, pastes, or ointments, such as dentists, oculists, aurists, and other specialists, may keep a record of the date when a stock solution is made and the date when such stock solution is exhausted, and where pastes or ointments are used, a record of the date when the container is first opened and the date when its contents are ex- hausted, without keeping a record of the name and address of each patient. From the express language of the act, a physician, dentist, or veterinary surgeon can register and dispense the narcotic drugs embraced therein in the course of his professional practice only. He can prescribe such drugs only when he has been employed to prescribe for the particular patient receiving such drugs, and upon whom he shall personally attend in the course of his professional practice only. A physician, dentist, or veterinary surgeon may not engage in the business of selhng narcotic drugs unless he is a regis- tered dealer, authorized by the State laws to engage in such business. Additional registration is not required, however, when narcotic drugs are sold to a patient upon whom a physician, dentist, or veterinary surgeon is in personal attendance. Under section 2, relat- ing to prescriptions, and section 8, concerning unlawful possession, prescriptions are exempted, provided they are written in good faith by a physician, dentist, or veterinary surgeon for a patient upon whom they are in personal attendance and the drugs are prescribed for medicmal purposes and not to evade the intentions and purposes of this act. Prescriptions written upon request of any person calling for the narcotic drugs for any purpose other than medicinal use, or written for a person upon receipt, through the mails, of a symptom blank or descriptive sheet, are held not to come within the exemp- tions above noted. Nurses are not permitted to register and pay special tax imder the provisions of the law and can only have narcotic drugs in their possession or control when under the immediate direction of a phy- sician, dentist, or veterinary surgeon, and then only by virtue of their employment, or occupation, and not on their own account. Wlien nurses are discharged from a case and are no longer under the direction of a registered physician, dentist, or veterinary surgeon, the narcotic drugs coming into their possession through prescriptions written for the patient or left with nurses by a physician, dentist, or veterinary surgeon while in personal attendance upon the patient, should be surrendered to the physician, dentist, or veterinary sur- geon, who will make proper entry on his records as to the kind and quantity received. A veterinary surgeon, whose practice is limited by law to the use of narcotic drugs m the treatment of animals, can not, under the registration provided by this act, dispense, administer to, or pre- scribe for human beings any of the narcotic drugs mider the hmita- tion imposed upon the practice of his profession. Physicians who 17 are authorized by law to dispense, administer, or prescribe narcotic drugs for the treatment of domestic animals are not required to register as veterinary surgeons. If, however, a physician or veter- inary surgeon is licensed to practice both professions, he should register for each, and keep separate records covering the narcotic drugs in the practice of the respective professions. Hospitals and similar institutions are required to register and pay special tax and keep accurate records of all narcotic drugs used therein. No special form of record is required, but it must enable an inspecting officer to quickly ascertain the quantity and kind of narcotic drugs used and show the names and addresses of patients to whom administered, and indicate the authority for such adminis- tration. Tlie initials of a physician giving directions for the admin- istration of a narcotic should appear on the chart of the patient, or separate prescriptions should be required by the pharmacist in charge of the drug room before the narcotics leave his possession. The record of narcotic drugs dispensed in a hospital or- similar institution must balance approximately with the quantities received as indicated by the official order forms on file. Prescriptions. Art. 11. Drugs dispensed or distributed under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon duly registered under the act must show the name and address of the patient, the date, the name and address of the physician, and his registry number. All prescriptions for such drugs not specifi- cally exempt imder section 6 of the act, as defined in Treasury Decision 2309, must be dated and signed on the day when issued; must be preserved for a period of two years from the date indicated thereon; and must be readily accessible to the inspecting officer above referred to. A separate file of all such prescriptions must be kept by each dealer lawfully authorized to fill prescriptions. The refilUng of a narcotic prescription is prohibited, except where such prescription calls for an exempt preparation or remedy prepared in accordance with the "U. S. P.," ''N. F.," or other recognized or estabhshed formula usually carried in stock by a dealer and sold without a prescription (see T. D. 2309). Prescriptions can not be fiUed upon telephone orders. Prescriptions must be filled entirely at the time of presentation. Partial fiUing will not be pennitted. Drugs Dispensed by Dealers. AiiT. 12. Under the authority conferred by section 1 of the act named, for the issuing of regulations necessary for carrying its pro- visions into effect, physicians, dentists, and veterinary surgeons ' 18 writing any such prescriptions are required to sign their names in full on the same; to state therem their registry number and the location of their office, and the name and address of the person to whom such prescriptions are written, and the date. Druggists must refuse to fill any such prescription unless signed as herein required, nor shoidd prescriptions for narcotic drugs be filled by any dealer, laAvfulIy authorized to fill prescriptions, if he has reason to suspect that they were fraudulently issued or obtained. The dispensing or distribution of such drugs by la^vfuUy authorized dealers, except on physician's original prescriptions or on origmal orders issued by persons who have duly registered, is in violation of the act. RefiUing of prescriptions is prohibited unless such prescriptions call for exempted preparations or remedies, referred to in article 11. An accurate record of narcotic drugs entering into the composition of exempted preparations and remedies must be kept by all registered dealers and manufactm-ers, and must show: 1 . The name of .the preparation made ; 2. The amount of narcotic used; 3 . The date of manufacture ; and 4. The amount of finished product, and must be accessible to inspection by internal-revenue officers. Supplying Narcotic Drugs and Preparations for Ocean-Bound Vessels and Vessels Engaged in Trade Between Points in the United States, Where No Registered Physician or Sxngeon is Employed on Board Same. As authorized by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, opium or coca leaves, their salts, derivatives, or preparations, coming within the scope of the act of Congress, may be purchased for stocking medicme chests and dispensaries maintained on board both ocean-bound vessels and vessels engaged in trade between ports of the United States (pro- vided there is no registered physician employed on board the same) and vessels belonging to the various departments of the Govern- ment, upon the approval of commissioned medical officers and acting assistant surgeons of the United States Public Health Service. If a physician registered under the provisions of this act is employed on board a vessel, said medical supplies may be purchased only upon his order. Such purchases can only be made on special order forms issued for that purpose, which may be procured from commissioned medical officers and acting assistant surgeons of the United States Public Health Service. The forms, both original and duplicate, must be kept on file with regular order forms for a period of two years from the date of filling. 19 Opium, coca leaves, or any compound, manufacture, salt, deriva- tive, or preparation thereof, required by exempted officers in the discharge of their official duties, should be ordered on the official stationery of the department, bureau, or municipalit}^ under which such officers are employed, and these orders should be signed with the full name of the official, followed by his title and the department of the Federal, State, county, or municipal government under au- thority of which he acts. When an exempt official prescribes, in his official capacity, an\' narcotic drugs covered by the law, his prescription should be MTitten on an official prescription blank, if such blanks are provided by the department of which he is an official, and the name and address of the patient, and the name and title of the official, as above indicated, inserted therem. Dealers who supply narcotic drugs to exempt officials should requhe that such orders and prescriptions be written on their official sta- tionery, and that the title of the persons signing same is shown as indicated. Such orders and prescriptions should be filed with the regular narcotic orders and prescriptions required under the law. Art. 13. Every person, firm, or corporation making application for registration must, at the time of applying for such registration, prepare in duplicate an inventory of all narcotic drugs and prepara- tions (other than those preparations and remedies specifically exempt under the provisions of sec. 6 of the act, as defined in T. D. 2309) on hand at the date of application for registration. Where, however, a registered person, at some fixed date annuall}*, takes a stock inventory, either at the close of the business fiscal year or of the calendar year, such inventory in duplicate, showing the quan- tity and names of the narcotic drugs and i^reparations on hand on the date next preceding the date of application for registration, may be filed in lieu of the annual inventory required at time of registration. The original inventory must be kept on file with previous inven- tories by the maker and the duplicate forwarded to the collector of internal revenue. No special form of inventory is required, but it must clearly set forth the name and quantity of each kind of nar- cotic drug, preparation, or remedy, and be verified by oath or affirmation executed in conformity with law. Collectors will refuse a registration number and special tax stamp to an applicant who fails to furnish annually, at or before the date of registration, a duplicate of such inventory. Narcotic drugs and preparations must at all times be segregated from the general stock of drugs and medicines, and should be kept under lock and key to prevent theft. Where losses by theft or in transit are reported, a sworn statement of the facts, a list of the lost narcotic drugs and preparations, and, in the case of theft, evidence that the local authorities were notified, must be filed unmediately w^ith the collector. 20 Art. 1^. Section 3 of the act provides: That any person who shall register in any internal-revenue district under the pro- visions of section 1 of this act shall, whenever required to do so by the collector of the district, render to the said collector a true and correct statement 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. Under this authority a collector will require a sworn statement in any case where, from the number of order blanks obtained, or from the character of the business carried on, he has reason to suspect that any narcotic drugs are being procured, compounded, or disposed of by an}^ person for illegal purposes, and in any other case in which he thinks it advisable to secure such information. Art. 15. Tlie statements to be furnished in such cases must be made on a form supplied by the collector of internal revenue, and such statements must be sworn to. Art. 16. It will be the duty of collectors, deputy collectors, agents, and other officers to visit the premises of all persons, firms, or com- panies registered under the act, or where they have reason to believe drugs of the character defined in the act are stored, and to see that all requirements of the law and the regulations issued under authority thereof are strictly complied with. Under authority of sections 2 and 5, they will, when necessary, inspect and check such records, orders, prescriptions, statements, or returns made or received, and at once report to the Commissioner of Internal Revenue any violation of the law discovered by them. Where suspected narcotic drugs or preparations are found in the possession of unregistered persons, samples of same should be immediately procured, and, after beuig properly labeled and identified as required by Treasury Decision 1587, forwarded to the Chemistry Division, office of Commissioner of Internal Revenue, for analysis. Art. 17. Officers will conduct their investigations m such manner as to not annoy or interfere unnecessarily with the business of persons preparing or handling the aforementioned drugs. Officers must observe this requirement, but they should make their inspection thorough that the law and regulations may be strictly enforced; and it is the duty of every registered person to produce all records required under the law and afford necessary facilities for investigation upon demand of inspecting officers. W. H. OSBORN, Commissioner of Internal Revenue. Approved May 4, 1916. Byrojst R. Newton, Acting Secretary. APPENDIX. The following list of collection districts, with the address of each of the several collectors of internal revenue, is furnished for the infor- mation of persons registermg under the foregoing regulations. In addressing letters to collectors, the title of their office and their post-office address, as given in the list, wUl be sufficient. All remit- tances for special taxes or for purchase orders should be m currency, money orders, or certified checks on national or State banks. List of Collection Districts and Addresses of Collectors of Internal Revenue. District No. District. Address. Alabama. [Includes Mississippi.] Birmingham. Alaska. (See Washington.) - Arizona. (See New Mexico.) Arkansas. Little Rock. Californla. 1 The counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, Eldo- rado, Fresno, Glenn, Humboldt, Inyo, Kings, Lake, Lassen, Madera, Marin, Mariposa, Mendocino, Merced, Modoc, Mono, Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Benito, San Francisco, San Joaquin, San Mateo, SanU Clara, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sono- ma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Yolo, Yuba, and the State of Nevada. San Franciflcc. 6 The counties of Imperial, Kern, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura. Los Angeles. Colorado. [Includes Wyoming.] Denver. CoNNECTicxpr. [Includes Rhode Island.] Hartford. Delaware. (See Maryland.) Florida. Jacksonville. (21)- 22 List of Collection Districts and Addresses of Collectors of Internal Revenue — Continued. District No. 13 District. Georgia. Hawaii. Idaho. (See Montana.) Illinois. The counties of Boone, Carroll, Cook, Dekalb, Dupage, Grundy, Jo Daviess, Kane, Kankakee, Kendall, Lake, La Salle, Lee, McHenry, Ogle, Stephenson, Whiteside, Will, and Winnebago. The counties of Bureau, Henderson, Henry, Knox, Marshall, Mercer, Peoria, Putnam, Rock Island, Stark, and Warren. The counties of Adams, Bond, Brown, Calhoun, Cass, Champaign, Christian, Coles, Cumberland, Dewitt, Douglas, Edgar, Ford, Fulton, Greene, Hancock, Iroquois, Jersey, Livingston, Logan, McDonough, McLean, Macon, Macoupin, Mason, Menard, Montgomery, Morgan, Moultrie, Piatt, Pike, Sangamon, Schuyler, Scott, Shelby, Taze- well, Vermilion, and Woodford. The counties of Alexander, Clark, Clay, Clinton, Crawford, Edwards, Effingham, Fayette, Frank- lin, Gallatin, Hamilton, Hardin, Jackson, Jasper, Jefferson, Johnson, Lawrence, Madison, Marion, Massac, Monroe, Perry, Pope, Pulaski, Randolph, Richland, St. Clair, Saline, Union, Wabash, Wash- ington, Wayne, White, and Williamson. Indiana. The counties of Adams, Allen, Bartholomew, Ben- ton, Blackford, Brown, Cass, Dearborn, Decatur, Dekalb, Delaware, Elkhart, Fayette, Franklin, Fulton, Grant, Hamilton, Hancock, Hendricks, Henry, Howard, Huntington, Jackson, Jasper, Jay, Jefferson, Jennings, Johnson, Kosciusko, Lagrange, Lake, Laporte, Lawrence, Madison, Marion, Marshall, Miami, Monroe, Morgan, New- ton, Noble, Ohio, Porter, Pulaski, Randolph, Ripley, Rush, St. Joseph, Shelby, Starke, Steu- ben, Smtzerland, Tipton, Union, Wabash, Wayne, Wells, "^Tiite, and Whitley. Address. Atlanta. Honolulu. Chicago. Peoria. Springfield. East St. Louis. Indianapolis. 23 List of Colhction Districts and Addresses of Collectors of Internal Revemte — Continued. District No. District. Indiana — Continued . The counties of Boone, Carroll, Clark, Clay, Clinton, Crawford, Daviess, Dubois, Floyd, Fountain, Gib- Bon, Greene, Harrison, Knox, Martin, Montgomery, Orange, Owen, Parke, Perry, Pike, Posey, Put- nam, Scott, Spencer, Sullivan, Tippecanoe, Van- derburg, Vermilion, Vigo, Warren, Warrick, and Washington. Iowa. Kansas. Kentucky. The counties of Allen, Ballard, Barren, Brecken- ridge, Butler, Caldwell, Calloway, Carlisle, Chris- tian, Clinton, Crittenden, Cumberland, Daviess, Edmonson, Fulton, Graves, Grayson, Hancock, Hart, Henderson, Hickman, Hopkins, Livingston, Logan, Lyon, McCracken, McLean, Marshall, Met- calfe, Monroe, Muhlenberg, Ohio, Russell, Simp- son, Todd, Trigg, Union, Warren, and Webster. The city of Louisville and the counties of Adair, Bullitt, Casey, Green, Harden, Henry, Jefferson, Larue, Marion, Meade, Nelson, Oldham, Owen, Shelby, Spencer, Taylor, and Washington. The counties of Boone, Bracken, Campbell, CarroU, Gallatin, Grant, Harrison, Kenton, Pendleton, Robertson, and Trimble. The counties of Bath, Bourbon, Boyd, Carter, Clark, Elliott, Fayette, Fleming, FrankUn, Greenup, Johnson, Lawrence, Lewis, Martin, Mason, Meni- fee, Montgomery, Morgan, Nicholas, Powell, Rowan, Scott, and Woodford. The counties of Anderson, Bell, Boyle, Breathitt, Clay, Estill, Floyd, Garrard, Harlan, Jackson, Jessamine, Knott, Knox, Laurel, Lee, Leslie, Letcher, Lincoln, Madison, Magoffin, Mercer, McCreary, Owsley, Perry, Pike, Pulaski, Rock- castle, Wayne, ^^^litley, and Wolfe. LoUISL'i.NA. Maine. (See New Hampshire.) Address. Terre Haute. Dubuque. Wichita. Owensboro. Louisville. Covington. Lexington. Danville. New Orleans. 24 List of Collection Districts and Addresses of Collectors of Internal Revenue — Continued. District No. District. Maryland. Includes Delaware, the District of Columbia, and the counties of Accomac and Northampton of the State of Virginia. Massachusetts. Michigan . The coim ties of Alcona, Alpena, Arenac, Bay, Branch, Calhoun, Cheboygan, Clare, Clinton, Crawford, Genesee, Gladwin, Gratiot, Hillsdale, Huron, Ingham, Iosco, Isabella, Jackson, Lapeer, Len- awee, Livingston, Macomb, Midland, Monroe, Montmorency, Oakland, Ogemaw, Oscoda, Otsego, Presque Isle, Roscommon, Saginaw, Sanilac, Shiawassee, St. Clair, Tuscola, Washtenaw, and Wayne. The counties of Alger, Allegan, Antrim, Baraga, Barry, Benzie, Berrien, Cass, Charlevoix, Chippewa, Delta, Dickinson, Eaton, Emmet, Gogebic, Grand Traverse, Houghton, Ionia, Iron, Kalamazoo, Kal- kaska, Kent, Keweenaw, Lake, Leelanau, Luce, Mackinac, Manistee, Marquette, Mason, Mecosta, Menominee, Missaukee, Montcalm, Muskegon, Newaygo, Oceana, Ontonagon, Osceola, Ottawa, St. Joseph, Schoolcraft, Van Buren, Wexford. Minnesota. Mississippi. (See Alabama.) Missouri. The counties of Adair, Audrain, Bollinger, Boone, Butler, Callaway, Cape Girardeau, Carter, Clark, Crawford, Dent, Dunklin, Franklin, Gasconade, Howard, Iron, Jefferson, Knox, Lewis, Lincoln, Linn, Macon, Madison, Maries, Marion, Missis- sippi, Montgomery, Monroe, New Madrid, Oregon, Osage, Pemiscot, Perry, Phelps, Pike, Pulaski, Ralls, Randolph, Reynolds, Ripley, St. Charles, St. Francois, Ste. Genevieve, St. Louis, Schuyler, Scotland, Scott, Shannon, Shelby, Stoddard, Warren, Washington, and Wayne. Address. Baltimore. Boston. Detroit. Grand Rapids. St Paul. St. Louis. 25 List of Collection Districts and Addresses of Collectors of Internal Revemie — Continued. District No. District. Missouri — Continued. The counties of Andrew, Atchison, Barry, Barton, Bates, Benton, Buchanan, Caldwell, Camden, Carroll, Cass, Cedar, Chariton, Christian, Clay, Clinton, Cole, Cooper, Dade, Dallas, Daviess, De- kalb, Douglas, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howell, Jackson, Jasper, Johnson, Laclede, Lafayette, La^vrence, Living- ston, McDonald, Mercer, Miller, Moniteau, Morgan, Newton, Nodaway, Ozark, Pettis, Platte, Polk, Putnam, Ray, St. Clair, Saline, Stone, Sullivan, Taney, Texas, Vernon, Webster, Worth, and Wright. Montana. [Includes Utah and Idaho.] Nebraska. Nevada. (See First California.) New Hampshire. [Includes Maine and Vermont] New Jersey. The counties of Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer, Monmouth, Ocean, and Salem. The counties of Bergen, Essex, Hudson, Hunterdon, Middlesex, Morris, Passaic, Somerset, Sussex, Union, and Warren. New Mexico. [Includes Arizona.] New York. The counties of Kings, Nassau, Queens, Richmond, and Suffolk. The first, second, third, fourth, fifth, sixth, eighth, ninth, and fifteenth wards of New York City; that portion of the fourteenth ward lying west of the center of Mott Street; that portion of the sixteenth ward lying south of the center of West Twenty- fourth Street and Governors Island. Address. Kansas City. Helena. Omaha. Portsmouth. Camden. Newark. Phoenix, Ariz, Brookljni. New York. 26 List of Collection Districts and Addresses of Collectors of Internal Revenue — Continued. District No. 14 21 28 District. New York— Continued. The seventh, tenth, eleventh, twelfth, thirteenth, seventeenth, eighteenth, nineteenth, twentieth, twenty-first, and twenty-second wards of New York City; that part of the fourteenth ward Ijing east of the center of Mott Street; that part of the sixteenth ward lying north of the center of West Twenty-fourth Street, and Blackwells, Randalls, and Wards Islands. The counties of Albany, Clinton, Columbia, Dutch- ess, Essex, Fulton, Greene, Hamilton, Montgom- ery, Orange, Putnam, Rensselear, Rockland, Sara- toga, Schenectady, Schoharie, Sullivan, Ulster, Wairen, Washington, and Westchester, and the twenty-third and twenty-fourth wards of New York City. The counties of Broome, Cayuga, Chenango, Cort- land, Delaware, Franklin, Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, Otsego, St. Lawrence, Schuyler, Seneca, Tioga, Tompkins, and Wayne. The counties of Allegany, Cattaraugus, Chautauqua, Chemung, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Steuben, Wyoming, and Yates. North Carolina. The counties of Alamance, Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Casewell, Chatham, Chowan, Columbus, Craven, Cumberland, Curri- tuck, Dare, Duplin, Durham, Edgecombe, Frank- lin, Gates, Granville, Greene, Halifax, Harnett, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Montgomery, Moore, Nash, New Hanover, North- ampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Richmond, Robeson, Sampson, Scotland, Tyrrell, Vance, Wake, Warren, Washington, Wayne, and Wilson. Address. New York. Albany. Syracuse. Buffalo. Raleigh, 27 List of Collection Districts and Addresses of Collectors of Internal Revenue — -Continued. District. North Carolina — Continued. The counties of Alexander, Alleghany, Anson, Ashe, Buncombe, Burke, Cabarrus, Caldwell, Catawba, Cherokee, Cla}% Cleveland, Davidson, Davie, Forsyth, Gaston, Graham, Guilford, Haywood, Henderson, Iredell, Jackson, Lincoln, McDowell, Macon, Madison, Mecklenbui^, Mitchell, Polk, Randolph, Rockingham, Rowan, Rutherford, Stanly, Stokes, Surry, Swain, Transylvania, Union, Watauga, Wilkes, Yadkin, and Yancey. North axd South Dakota. Ohio. The counties of Brown, Butler, Clarke, Clermont, Clinton, Fayette, Greene, Hamilton, Highland, Miami, Montgomery, Preble, and Warren. The counties of Allen, Auglaize, Champaign, Craw- ford, Darke, Defiance, Erie, Fulton, Hancock, Hardin, Henry, Huron, Logan, Lucas, Mercer, Ottawa, Paulding, Putnam, Sandusky, Seneca, Shelby, Van Wert, Williams, Wood, and Wyandot. The counties of Adams, Athens, Coshocton, Dela- ware, Fairfield, Franklin, Gallia, Guernsey, Hock- ing, Jackson, Knox, Lawrence, Licking, Madison, Marion, Meigs, Morgan, Morrow, Muskingum, Noble, Perry, Pickaway, Pike, Ross, Scioto, Union, Vinton, and Washington. The counties of Aehland, Ashtabula, Belmont, Car- roll, Columbiana, Cuyahoga, Geauga, Harrison, Holmes, Jefferson, Lake, Lorain, Mahoning, Medina, Monroe, Portage, Richland, Stark, Sum- mit, Trumbull, Tuscarawas, and Wayne. Oklahoma. Oregon. Pennsylvania. The counties of Berks, Bucks, Chester, Delaware, Lehigh, Montgomery, Philadelphia, and Schuyl- kill. Address. Statesville. Aberdeen, S. Dak. Cincinnati. Toledo. Columbus. Cleveland. Oklahoma. Portland. Philadelphia. 28 Lut of Collection Districts and Addresses of Collectors of Internal Revenue— Continued. District No. District. Pennsylvania — Continued. The counties of Adams, Bedford, Blair, Cumberland, Dauphin, Franklin, Fulton, Huntingdon, Juanita, Lancaster, Lebanon, MifHin, Perry, Snyder, York. 12 The counties of Bradford, Carbon, Center, Clinton, Columbia, Lackawanna, Luzerne, Lycoming, Monroe, Montour, Northampton, Northumber- land, Pike, Potter, Sullivan, Susquehanna, Tioga, Union, Wayne, and Wyoming. 23 The coimties of Allegheny, Armstrong, Beaver, But- ler, Cambria, Cameron, Clarion, Clearfield, Craw- ford, Elk, Erie, Fayette, Forest, Greene, Indiana, Jefferson, Lawrence, McKean, Mercer, Somerset, Venango, Warren, Washington, and Westmoreland. Rhode Island. (See Connecticut.) South Carolina. South Dakota. (See North and South Dakota.) Tennessee. Texas. Utah. (See Montana.) Vermont. (See New Hampshire.) Virginia. 2 The counties of Amelia, Appomattox, Brunswick, Buckingham, Caroline, Charles City, Chesterfield, Cumberland, Dinwiddle, Elizabeth City, Essex, Fluvanna, Gloucester, Goochland, Greensville, Hanover, Henrico, Isle of Wight, James City, King and Queen, King George, King William, Lancas- ter, Louisa, Lunenburg, Mathews, Middlesex, Nan- semond, New Kent, Norfolk, Northumberland, Nottoway, Powhatan, Prince Edward, Prince George, Princess Anne, Richmond, Stafford, South- ampton, Spotsylvania, Surry, Sussex, Warwick, Westmoreland, and York. Address. Lancaster. Scran ton. Pittsburgh Columbia. Nashville. Austin. Richmond. 29 List of Collection Districts and Addresses of Collectors of Internal Revenue— Continned. District. Virginia — Continued . The counties of Albemarle, Alexandria, Alleghany, Amherst, Augusta, Bath, Bedford, Bland, Bote- tourt, Buchanan, Campbell, Carroll, Charlotte, Clarke, Craig, Culpeper, Dickenson, Fairfax, Fau- quier, Floyd, Franklin, Frederick, Giles, Grayson, Greene, Halifax, Henry, Highland, Lee, Loudoun, Madison, Mecklenburg, Montgomery, Nelson, Or- ange, Page, Patrick, Pittsylvania, Prince William, Pulaski, Rappahannock, Roanoke, Rockbridge, Rockingham, Russell, Scott, Shenandoah, Smyth, Tazewell, Warien, Washington, Wise, and Wythe. Washington. West Virginia. Wisconsin. The coimties of Bro^vn, Calumet, Dodge, Door, Flor- ence, Fond du Lac, Forest, Green Lake, Kenosha, Kewaunee, Manitowoc, Marinette, Marquette, Milwaukee, Oconto, Outagamie, Ozaukee, Racine, Shawano, Sheboygan, Walworth, Washington, Waukesha, Waupaca, Waushara, Winnebago, and county of Langlade with exception of the eight townships of said county which were formerly in Lincoln County. The counties of Adams, Ashland, Barron, Bayfield, Buffalo, Burnett, Chippewa, Clark, Columbia, Crawford, Dane, Douglas, Dunn, Eau Claire, Grant, Green, Iowa, Iron, Jackson, Jefferson, Juneau, La Crosse, Lafayette, Lincoln, Marathon, Monroe, Oneida, Pepin, Pierce, Polk, Portage, Price, Richland, Rock, Rusk, St. Croix, Sauk, Sawyer, Taylor, Trempealeau, Vernon, Vilas, Washburn, Wood, and the eight townships in the western part of Langlade County which were for- merly in Lincoln County. Wyoming. (See Colorado.) Address. Roanoke. Tacoma. Parkersburg Milwaukee. Madison. INDEX. Page. Act of December 17, 1914 3-9 Collection districts 21-29 Dispensing of drugs 15-17 Dealers, etc., to keep records 17-18 Physicians, etc., to keep records 17-18 Exempted officials 15 Orders of 19 Prescriptions of 19 Internal -re venue officers — Duty of 20 Inventories 19 Order forms: Duplicates 14 Name and quantity of drugs to appear 14 Requisition for 14 To be kept on file 14-15 Use limited by law 13-14 Prescriptions 17 Of exempt officials 17 Registered persons 19 Registration 11-13 Number '. 12 Separate place of business or profession 11 Time of 11 Who eligible for 12 Sale of drugs 13-15 By coiu-t officers 13 Order form for use of lawful business 13 Special tax: Payment of 11 Stamps issued 13 Stamps to be posted 13 Sworn statements by registered persons 20 Vessels — Ocean-bound — Supplies for : Public-Health Ser\dce form to be used 18-19 To be kept on file -- 18-19 (30) o LAW LIBRARY UNIVERSITY dF GALEFORNU LOS ANGOLB8 GAYLAMOUNT PAMPHLET BINDER Manufactured by GAYLORD BROS. Inc. Syracuse, N.Y. Stockton, Calif. UC SOUTHERN REGIONAL LIBRARY FACILITY AA nnn348 735 2 -■'■(!■■ , V.