February 1980
ISSNOlOUGI twu 1JMra from date b11 p#T~on filling thU rw<kr. Vol. 34, No. 2. Whole No. 321 February, 1980 • To be filled in Amer1can by Revenuer Collector. .Journal of the American Revenue Association UNITED STATES NARCOTIC ORDER FORMS By William A. Smiley, ARA At one time in American history, the United States Supreme The second form of the pair was designated as the duplicate and Court prohibited the Congress from directly regulating many was retained by the person placing the order. Both parties to areas of life that a more liberal reading of the Constitution now each transaction had to retain their respective forms for a period permits. In order to get around this roadblock to direct of not less than two years. regulation, the Congress used its broad powers to levy taxes, and imposed regulations to enforce these taxes. One of the best known of these regulatory taxes was that irn· posed by the Harrison Narcotic Act, which was approved on December 17, 1914, and which took effect on March 1, 1915. As originally enacted, the Harrison Act required the registration of all manufacturers, distributors, retail dealers and dispensers of opium, coca leaves, and manufactures thereof. In (VAl.lJE. ON!': CENT.) ' lily •O<I ~!•!• aadition, to pass muster with the Court, Congress imposed a $1 per year occupational (special) tax on entities engaged in these occupations. The receipt for this tax was a stamp, which also ser· ved the function of assigning the taxed entity's IJitemal StR You are requested to lnrnbh llw n~rcot!c drugs :ind pr<'paratlon>1 ll~tcd below, Revenue registration number.
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