February 1980
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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 As originally enacted, the Harrison Act required the registration of all manufacturers, distributors, retail dealers and dispensers of opium, coca leaves, and manufactures thereof.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. lo be ~ed excl~ely In the cvnduct ol my pro!es.s1on or ~311less "r-;/<f--~:,,~,:;,~,:~,r1 . 1i.y As of February 25, 1919, the Harrison Act was amended to im Z?.v .. r?:•-._t~~/ _ Siat,. f r/"!.e.,, .. .., c~ 1'"' ,,.-;' Cty ~·//,!"/A'. I/ t pose a further tax of le per ounce on most substances containing )'•'' narcotics. The amended act also differentiated special taxpayers into five (later six) classes, and imposed taxes ranging from $3 to $24 per year. Certain of these special taxes were later reduced. The heart of the regulatory scheme was the requirement that virtually all transfers of narcotic substances be made only pur suant to written order forms. These forms were printed by the Bureau of Engraving and Printing (at least until 1958, and perhaps latEr) and were sold by the Internal Revenue.Service for le each. The forms could only be sold to, used by, and filled by ·I persons who had paid their special taxes for that year. At first these forms were issued in pairs, with aach form of the pair having the same serial number. One form was designated as the original and was transmitted to the entity filling the order. Inside: No.2a Monaco Essays of U nissued Demensions .... Page 22 Beginning in 1948, the forms were issued in three parts. The ARA Auction No. 21 . ........ Page 25 triplicate copies were transmitted by the person placing the or U.S. Customs Passeflgers' Baggage Labels .... Page 38 der along with the original to the entity filling the order. This en tity would then transmit the triplicates to the local office of Customs Baggage labels (checi<list) .. Page 41 the old Bureau of Narcotics at the end of each month. fiical Stamp Collectors' Societies ... Page 44 .. (Order Forms - Continued on Page 34) a SPA Research Award and an ARA Bi'onze; and whose (THE EDITOR NOTES. Oorner card and Ad-vertising Oovers of US Patent, ••• that due to the press of personnel business (re Medicine Cos. earned a: Vermeil, modeling 42,300 sq ft of poultry buildings to swine --to Millie Hansen whose Priirate· Die Medicines re confinement for a 640 sow herd) I have gotten behind ceived a Vermeil, my announced schedule for publishing TAR. I in --to John Blessington whose Ireland for the Rev tend to follow at about 30 day intervals so that I enue Oollector received a Vermeil, will get back on schedule during the ·summer when --to John Needham whose Revenues of Hessen-Cassel ,we do not publish a July and August TAR • received a Vermeil, ••• that word has been received from member Steve --to Oh&rles Reiling whose Canadian Telegraph and Rorer that in mid-April he will be publishing a Telephone Pranks received a Silver, book entitled the "Replattng of the 50¢ Conveyance --to your editor whose Prussian Fiscals (Empire) Civil ·11ar Stamp." It is unknown who ever orignally received a Bronze, replated these stamps but Steve notes that the ••• THAT AMONG OUR DEALERS- - results of this work were never previously published. --Earl P. L. Apfelbaum, Inc, has mpved to new .He purchased the material through an ARA auction. quarters. Thltir new address is 2006 Walnut St, I have seen a Zerox copy of the draft' and samples Philadelphia, PA 19103. of the illustrations. Copies will be available di --Charles o. Emery (Box 1242, Coquitlam, BO Can rect from Steve (1150 Shakespeare, Beaumont TX ada V3J 6Z9) has formed Emery Ventures, Inc. 77706) for $12. A full review of the book will Chuck will be conducting quarterly auctions featur appear when the finished work ts seen by your ing revenues. He will ~lso be buying, selling and editor. appraising collections and individual items. ••• that the ARA regional meeting at FRESPEX is now --E. S. J. van Dam (Box 300 Bridgenorth, Ontario over. It was judged to be very successful by those KOL lHO Canada) continues to issue his ReveNews. attending and participating.. A full report will Subscriptions run $3/year in North America and t6 appear in a future issue. But, I pass this on as /year airmail overseas. His newsletter is a must a word of advise. Whenever there is an ARA con for Canadian Revenue collectors as this provides vention or regional meeting, make every effort to the most accurate retail pricing of Canadian ma attend. The rewards of attending such a show are terial. He will also now except VISA cards with .far superior to any regular stamp show. Visa billing you in your local currency.• •:•.that OONGRA TS are due to the following ARA --John Babarts offers bis POliWIIKLBNEWS (Pon members: (at PRESPEX '80) winkle Publications, Tiki Road, Coromandel 2851 --to Bill Pitc! whose exhibit of Private Die Pro New Zealand) for NZ 83 by sea or $5 to B America pri taries recs ved a Gold and the ARA Grand, by air per year, This little magazine has been --to E!rl Strit!1nfer whose State & Local Document described by Stamp Nfws as typographically clut aries earned a ol and an ARA Gold, tered (but some say AR is also) but it is a gem --to Rich&rd Rile1 whose u.s. Private Die Pro for revenue and cinderella collectors. It is prietaries-Replowing Old Ground received a Vermeil, packed full of many interesting items and offers. The Anterican Revenuer Official Organ or. the AMERICAN REVENUE ASSOCIATION THE AMERICAN REVENUER \ISSN 0163-1608) 6 published nxmthfy OKcept July and August for $6.00 Allllritl•Rt•n•lll•iltioollunlrlllrtclols per year by the Amencan Revenue Association. Bruce Miller. Secretary. 1010 S. Filth !We .. Arcadia. !'1-etidtnl: .,.•• Sclllille CA 91006. 2123 "-Windsor ll' .. Springfield. MO 65807 POSTMASTER: Send address changes to The American Phone 417-887-4411 Revenuer, Box 573, Rockford, Iowa 50468 ...l'rtliMt llliJ ... This publication has been awarded the following: Large SHver - CAPEX '78; hslotl 1.,....atilts: Terence Hines and Brian Bleckwenn Gold - STaMpsHOW '79; Vermeil - Chicago Philatelic Society '79; Gold - C.lllrll .............., Duane Zinllel 1nd I. Irving Silvermon SESCAL '79; Siver & Best Ueratura - PIPEX '79. w... .,~ Richard Riley SecltllfJ: Bruce Miller. 1010 Editor South Fifth Ave .. Arcadia. CA 91006 Tre...-er: Margaret A. Howard Bo• Kenneth Trettin. Bo• 573. Rockford. la. 50468 Ph. 515-756·3680 1449. Minden. NV 89423 -...,,,,Gary L Tjleodore. PO lb• 25, West End. NJ. 07740 As•iateEditon Imm. Past Prasldont: Gerald Abrams. 3840 Lealma. Claremont, CA 91711 bit Otost LDuis S. Alla no. 303 S. Kennedy Rd. Sterling VA 22107 WtllCUll: Richard F. Riley, 649 Benveneda. Pacdic Pahsades. CA 90272 .,........i• Olhor Otlllrlos llppoirrti110lficen .,.tnlia: SQN. LOR. Oennis Osborn. PO !bx 12. Dickson. ACT 2602. Austraka Libr•ian: GentJ,?P M· Nan•.-1·'~ !' tl\J\ l )b Ni"il<! ::,p11ng~ IA 50458 Canida: E.S.J. van Dam. Bo• JOO. Bridgenorth, Ont. Canada KOL lHO Adr. Manager: Ma1y Rudoell I 17bU Co1d1lle1a-. Av~ Sunnyvale -CA 94087 DI•"*: Oonald A. Byrum. c/~ Stomo A.S. 126 Artilleriwej. DK-2300 Copenhagen . S. Denmark ARA twardsRep: Lany Mernll 3591 c~eana las Vegas NV89120 Sales M1ni1er: Ogden Scoville. Aclmg 2123 W11idsc: Or Springfield MO 65807 Franco: Alternate representatives: Henri Janton. 33 A1. Marechal lyautey. Paris 75016 France. General Membership Director: Geiald M Abr11m~ 3840 Lea!ma Ave. Claremont CA 91711 M.H. frldois. 18 Rue de 8 Mai 69110 :te f1Jyle Lyon, France Auction Manager: Donald l Duston. 1314 25th SI Peru IL 61354 ·Ph 81422J.6687 Gtnw•y: Martin Erler. D-8021 lckint. lrschenhauser, St. 5. Germany Publiutions Oir: Thomas L Harpole Ir PO llo• 383 Manchester MA 01944 ,... , Alternate representatives: ~of K.D. Singh, 454 Hirao Magri, Sector 11. Waipur, Rajasthon. India 313001·: Ethics Committee Chairman: Michael Gromet. PO !Xix 246.0ceanside NY l 15 72 Santosh Kumar. 49 G Bock. Connought Circus. New ll!lhi. 110001.lndia. Publicity Director: Daniel fbflman. lake oflhe Woods Plaza Dunlap 1l 61515 lop•: A. G 9ntth. lansuage Center. Nagoya Universrty. Furo-cho. Ch~kusa·ku. Nagoya 464 Japan AdYertising Rates: Contract rate ........,Frank E.