58 STAT.] 78TH CONG. , 2D SESS.-CHS. 376, 377-JULY 1, 1944 "(b) The term 'United States', when used in a geographical sense, shall be deemed to mean the several States, the District of Columbia, Alaska, Hawaii, Puerto Rico, and the Virgin Islands." Approved July 1, 1944. 721 "United States." [CHAPTER 377] AN ACT YVly 1, 1944 To amend the Internal Revenue Code, the Narcotic Drugs Import and Export [H. R.'4 881] Act, as amended, and the Tariff Act of 1930, as amended, to classify a new [Public Law414] synthetic drug, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection Isonipecaine. (a) of section 2550 of the Internal Revenue Code is hereby amended coderal ndRevnts by inserting immediately after the phrase "levied, assessed, collected, 23iUstC2aa). and paid upon opium," the word "isonipecaine,". SEC. 2 . Subsection (a) of section 2553 of the Internal Revenue st.0s.C42W3(a). Code is hereby amended by striking out the word "for" immediately following the phrase "absence of appropriate tax-paid stamps" and inserting in lieu thereof the word "from". SEC. 3. Paragraphs 5 and 6 of subsection (b) of section 2557 of at. 274. the Internal Revenue Code are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export opium, coca leaves, cocaine," the word "isonipecaine,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, or cocaine," and by inserting in each imme- diately following such phrase the words "or isonipecaine,". SEC. 4. The first sentence of subsection (b) of section 2558 of the 53 tat. 76. Internal Revenue Code is hereby amended by striking out the words 2..1(b). "its salts, derivatives, and compounds, and coca leaves, salts, deriva- tives, and compounds thereof," and inserting in lieu thereof the words "coca leaves, isonipecaine, and all salts, derivatives, and prep- arations of opium, coca leaves, and isonipecaine,"; and by inserting immediately following the citation "or the Act of February 9, 1909 (ch. 100, 35 Stat. 614), as amended by the Act of January 17, 1914 (ch. 9, 38 Stat. 275)" the following citations: ", the Act of May 26, 1922 (ch. 202, 42 Stat. 596), the Act of June 7, 1924 (ch. 352, 43 Stat. 21 U Oi171-l8. 657), and the Act of June 14, 1930 (ch. 488, 46 Stat. 586)". SEC. 5. Section 2565 of the Internal Revenue Code is hereby U S.C2 amended by adding the following new reference at the end thereof: "Isonipecaine. -Subsection (e)." SEC. 6. The first paragraph of section 3220 of the Internal Revenue g s8., -C Code is hereby amended by striking out the word "or" immediately following the word "opium" and inserting in lieu thereof a comma; and by inserting immediately following the words "coca leaves," the words "or isonipecaine,". SEC. 7. Section 3228 of the Internal Revenue Code is hereby 26 S.C . 38 . amended by adding the following new subsection (e) at the end thereof: "(e) IsoNnpECANE. - The word 'isonipecaine' as used in this part "Isonmpae." and subchapter A of chapter 23 shall mean any substance identified 63Stat. 2928. chemically as 1-methyl-4 -phenyl-piperidine-4-carboxylic acid ethyl 26.5 . 50 ester, or any salt thereof, by whatever trade name designated." supa SEC. 8. Subsection (a) of section 1 of the Narcotic Drugs Import NotleDrsIsi and Export Act, as amended (U. S . C., title 21, sec. 171), is hereby, amr eni 8ta. amended to read as follows: sav. "(a) The term 'narcotic drug' means opium, coca leaves, cocaine, "Naotedrg." isonipecaine, or any salt, derivative, or preparation of opium, coca 93650--45--P . I -- -4
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