Importation and Use of Opium: Hearings Before the Committee on Ways and Means of the House of Representatives, 61st Congress, 3d Session on H. R. 25240, H. R. 25241, H. R. 25242, and H. R. 28791, December 14, 1910 and January 11, 1911

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U.S. Government Printing Office, 1911 - 100 sider

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Side 105 - person" as used in this Act shall be construed 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...
Side 106 - An Act to prohibit the importation and use of opium for other than medicinal purposes," approved February ninth, nineteen hundred and nine.
Side 104 - ... his factory, and conduct his business under such surveillance of officers and agents as the commissioner of internal revenue, with the approval of the secretary of the treasury, may. by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than...
Side 101 - Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties.
Side 105 - The tax levied by this section shall be represented by coupon stamps ; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.
Side 107 - ... and shall be fined not less than five hundred dollars, nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years.
Side 106 - ... for sale by them to those persons who shall have registered and paid the special tax as...
Side 106 - ... as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe...
Side 107 - Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from...
Side 104 - That hereafter it shall be unlawful for any person subject to the Jurisdiction of the United States to export or cause to be exported from the United States, or from territory under its control or jurisdiction, or from countries in which the United States exercises extraterritorial jurisdiction, any opium or cocaine, or any salt, derivative, or preparation of opium or cocaine, to any other country...

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