Chapter 10. Regulating the manufacture of smoking opium within the United States, and for other purposes
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CHAP. 10.— An Act Regulating the manufacture of smoking opium within the United States, and for other purposes. January 17, 1914.[[H. R. 1967](/us/bill/63/hr/1967).][[Public, No. 47](/us/pl/63/47).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That an internal-revenue tax Opium.Internal-revenue tax on manufactured smoking.of $300 per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue.
Every person who prepares opium suitable for Manufacturers defined.smoking purposes from crude gum opium, or from any preparation thereof, or from the residue of smoked or partially smoked opium, commonly known as yen shee, or from any mixture of the above, or any of them, shall be regarded as a manufacturer of smoking opium within the meaning of this Act. Sec. 2. That every manufacturer of such opium shall file with the Regulations for manufacture.collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to 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 Bond required.shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than $100,000; and the sum 278of said bond may be increased from time to time and additional sureties required, at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Sec. 3. Stamp tax. That all opium prepared for smoking manufactured in the United States shall be duly stamped in such a permanent manner as to denote the payment of the internal-revenue tax thereon.
Sec. 4. General laws applicable. That the provisions of existing laws covering the engraving, issue, sale, accountability, effacement, cancellation, and the destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by the preceding section. Sec. 5. Punishment for violations. That a penalty of not less than $10,000 or imprisonment for not less than five years, or both, in the discretion of the court, shall be imposed for each and every violation of the preceding sections of Seizures, etc.this Act relating to opium by any person or persons; and all opium prepared for smoking wherever found within the United States without the stamps required by this Act shall be forfeited and destroyed.
Sec. 6. Former provisions repealed.Vol. 26, p. 620. The provisions of the Act of October first, eighteen hundred and ninety (Twenty-sixth Statutes, page fifteen hundred and sixty-seven), in so far as they relate to the manufacture of smoking opium, are hereby repealed. Approved, January 17, 1914.