Taxation of Marihuana: Hearings, Seventy-fifth Congress, First Session, on H.R. 6385U.S. Government Printing Office, 1937 - 124 páginas |
Términos y frases comunes
addicts amendment American Medical Association ANSLINGER bill BUCKINGHAM Bureau of Narcotics Cannabis indica Cannabis sativa CHAIRMAN collector committee Congress COOPER Court CULLEN cultivated dealers deleterious DEWEY DINGELL District of Columbia doctor Doughton drying oil editorial effect enacted enforcement exempted fact favor Federal Government Federal law female plant fiber flowering tops grown grows wild Harrison Act Harrison Narcotic Act hashish hempseed hempseed oil HESTER huana Indian hemp legislation LEWIS LOZIER manufacture mature stalk McCORMACK medical profession medicine menace ment muggles MUNCH narcotic drugs National Firearms Act objection occupational tax officers oleomargarine opium order form ounce paint person pharmacists physician practitioners problem producer provisions purpose question REED reference regulations resin revenue SCARLETT Secretary smoking special tax statement statute tax imposed tion traffic in marihuana transfer of marihuana transfer tax Treasury Department United varnish VINSON Washington weed WOLLNER WOODWARD
Pasajes populares
Página 3 - 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...
Página 47 - Executive order, administered by the Bureau of Biological Survey of the United States Department of Agriculture...
Página 74 - ... but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination.
Página 68 - Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
Página 5 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Página 2 - Territory or the District of Columbia or any insular possession of the United States : Provided, That nothing contained in this section shall apply to...
Página 9 - That it shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid 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.
Página 99 - Taxes are occasionally imposed in the discretion of the legislature on proper subjects with the primary motive of obtaining revenue from them, and with the incidental motive of discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive.
Página 1 - Importers, manufacturers, producers, or compounders, $24 per annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary surgeons, and other practitioners lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, shall pay $3 per annum.
Página 5 - 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 the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs.