5 no defense that the misbranding was done by an agent of the Government. A writ of error is the method of reviewing the final judgment under this section." §1083. Examination of Imported Food and Drugs - Admission Denied Adulterated or Misbranded Goods - Destruction Bond Required Charges. Section 11 provides as follows: The Secretary of the Treasury shall deliver to the Secretary of Agriculture, upon his request from time to time, samples of foods and drugs which are being imported into the United States or offered for import, giving notice thereof to the owner or consignee, who may appear before the Secretary of Agriculture, and have the right to introduce testimony, and if it appear from the examination of such samples that any article of food or drug offered to be imported into the United States is adulterated or misbranded within the meaning of this Act, or is otherwise dangerous to the health of the people of the United States, or is of a kind forbidden entry into, or forbidden to be sold or restricted in sale in the country in which it is made or from which it is exported, or is otherwise falsely labeled in any respect, the said article shall be refused admission, and the Secretary of the Treasury shall refuse delivery to the consignee and shall cause the destruction of any goods refused delivery which shall not be exported by the consignee within three months from the date of notice of such refusal under such regulations as the Secretary of the Treasury may prescribe: Provided, That the Secretary of the Treasury may deliver to the consignee such goods pending examination and decision in the matter on execution of a penal bond for the amount of the full invoice value of such goods, together with the duty thereon, and on refusal to return such goods for any cause to the custody of the Secretary of the Treasury, when demanded, for the purpose of ex 5 United States v. Fifty Barrels of Whiskey, 165 Fed. 966. Four Hundred and Forty-Three Cans Frozen Egg Product v. United States, 226 U. S. 172, 57 L. ed. 174, 33 S. C. 50; Lexington Mills Co. v. United States, 202 Fed. 615, 121 cluding them from the country, or for any other purpose, said consignee shall forfeit the full amount of the bond: And provided further, That all charges for storage, cartage, and labor on goods which are refused admission or delivery shall be paid by the owner or consignee, and in default of such payment shall constitute a lien against any future importation made by such owner or consignee.1 §1084. Insular Possessions Included Liability of Corporations, etc. Section 12 provides as follows: That the term "Territory as used in this Act shall include the insular possessions of the United States. The word " person as used in this Act shall be construed to import both the plural and the singular, as the case demands, and shall include corporations, companies, societies and associations. When construing and enforcing the provisions of this Act, the act, omission, or failure of any officer, agent, or other person acting for or employed by any corporation, company, society, or association, within the scope of his employment or office, shall in every case be also deemed to be the act, omission, or failure of such corporation, company, society, or association as well as that of the person.1 § 1085. Effect. Section 13 provides as follows: That this Act shall be in force and effect from and after the first day of January, nineteen hundred and seven.1 § 1083. 1 Act of June 30, 1906, c. 3915, 34 Stat. L. 772. § 1084. Act of June 30, 1906, c. 3915, 34 Stat. L. 772. § 1085. Act of June 30, 1906, c. 3915, 34 Stat. L. 772. § 1093. Dealings on Written Orders - Exceptions — Order Forms. § 1094. Reports by Registered Dealers Contents. § 1095. Persons Not Registered - Traffic in Aforesaid Drugs Prohibited Exceptions. § 1096. Inspection of Orders and Returns - Certified Copies Furnished Disclosure of Information Prohibited. 1097. Preparations Containing Limited Quantities of Opium, Morphine, Record of Sales, etc. - Registration - Decocainized Coca Leaves and Preparations Therefrom. etc. - § 1098. Collection, etc., of Special Taxes - Regulation. § 1099. Violations Evidence-Pleading Exemptions § 1100. Penalties. Burden of Proof. § 1101. Enforcement of Provisions — Appointment of Officers. § 1102. Appropriation for Enforcement of Provisions. § 1103. Effect as Amending or Repealing Previous Acts. § 1104. Confiscation and Forfeiture of Seized Opium. § 1086. Manufacture of Opium - Regulation. The first act passed by Congress was one to regulate the manufacture of smoking opium in the United States.1 Section 1 provides : That an internal-revenue tax of $300 per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall § 1086. 1 Act of January 17, 1914, c. 10, 38 Stat. L. 277. 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 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. In an indictment under this section, the prosecution must prove that no bond was given as required by the Commissioner.2 Under this section, the court held that merely adding water to an extract of opium is not manufacturing opium within the meaning of this section. The Supreme Court of the United States has also held that adding smoking opium to the residuum of opium that has been smoked is not a manufacture of opium.4 §1087. Conduct of Business - Bond. Section 2 provides: That every manufacturer of such opium shall file with the 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 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 of said bond may be increased from time to time and additional sureties 2 Lee Mow Lin v. United States, 240 Fed. 408, 153 C. C. A. 334 (8th Cir.); S. C. 250 Fed. 694, 162 C. C. A. 656 (8th Cir.); Writ of Certiorari denied in 247 U. S. 518, 62 L. ed. 1245, 38 S. C. 581; Chin Sing v. United States, 227 Fed. 397, 142 C. C. A. 93 (7th Cir.). 3 Seidler v. United States, 228 Fed. 336, 142 C. C. A. 628 (2d Cir.). Shelley v. United States, 229 U. S. 239, 57 L. ed. 1167. required, at the discretion of the collector or under instructions of the Commissioner of Internal Revenue.1 As this section refers to the regulations promulgated by the Commissioner of Internal Revenue, an indictment for violation thereof necessarily must set forth the regulations. Under an indictment for having manufactured opium without a bond, it having been shown that the accused had utensils and materials, the prosecution may introduce a letter written by the accused to the effect that he was unable to break himself of the habit of opium smoking.3 § 1088. Stamps Required. Section 3 provides: 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.1 §1089. Provisions Applicable to Stamps. Section 4 provides: 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.1 § 1090. Penalty for Violation - Forfeiture. Section 5 provides: That a penalty of not less than $10,000 or imprisonment of 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 this Act relating to opium by any person or persons; and all opium prepared for smoking 1087. Act of January 17, 1914, c. 10, 38 Stat. L. 277. 2 Chin Sing v. United States, 227 Fed. 397, 142 C. C. A. 93 (7th Cir.). 3 Tam Shi Yan v. United States, 224 Fed. 422, 140 C. C. A. 116 (2d Cir.). § 1088. 1 Act of January 17, 1914, c. 10, 38 Stat. L. 277. § 1089. Act of January 17, 1914, c. 10, 38 Stat. L. 277. |