with the enforcement of any law or municipal ordinance regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs. Each collector of internal revenue is hereby authorized to furnish, upon written request, certified copies of any of the said statements or returns filed in his office to any of such officials of any State or Territory or organized municipality therein, or the District of Columbia, or any insular possession of the United States, as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each one hundred words or fraction thereof in the copy or copies so requested. Any person who shall disclose the information contained in the said statements or returns or in the said duplicate-order forms, except as herein expressly provided, and except for the purpose of enforcing the provisions of this Act, or for the purpose of enforcing any law of any State or Territory or the District of Columbia, or any insular possession of the United States, or ordinance of any organized municipality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of the aforesaid drugs, shall, on conviction, be fined or imprisoned as provided by section nine of this Act. And collectors of internal revenue are hereby authorized to furnish upon written request, to any person, a certified copy of the names of any or all persons who may be listed in their respective collection districts as special-tax payers under the provisions of this Act, upon payment of a fee of $1 for each one hundred names or fraction thereof in the copy so requested.

SEC. 6. That the provisions of this Act shall not be construed to apply to the sale, distribution, giving away, dispensing, or possession of preparations and remedies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or, if a solid or semisolid preparation, in one avoirdupois ounce; or to liniments, ointments, or other preparations which are prepared for external use only, except liniments, ointments, and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them: Provided, That such remedies and preparations are sold, distributed, given away, dispensed, or possessed as medicines and not for the purpose of evading the intentions and provisions of this Act. The provisions of this Act shall not apply to decocainized coca leaves or preparations made therefrom, or to other preparations of coca leaves which do not contain cocaine.

SEC. 7. That all laws relating to the assessment, collection, remission, and refund of internal-revenue taxes, including section thirty-two hundred and twenty-nine of the Revised Statutes of the United States, so far as applicable to and not inconsistent with the provisions of this Act, are hereby extended and made applicable to the special taxes imposed by this Act.

SEC. 8. That it shall be unlawful for any person not registered under the provisions of this Act, and who has not paid the special tax provided for by this Act, to have in his possession or under his control any of the aforesaid drugs; and such possession or control shall be presumptive evidence of a violation of this section, and also of a violation of the provisions of section one of this Act: Provided, That this section shall not apply to any employee of a registered person, or to a nurse under the supervision of a physician, dentist, or veterinary surgeon registered under this Act, having such possession or control by virtue of his employment or occupation and not on his own account; or to the possession of any of the aforesaid drugs which has or have been prescribed in good faith by a physician, dentist, or veterinary surgeon registered under this Act; or to any United States, State, county, municipal, District, Territorial, or insular officer or official who has possession of any said drugs, by reason of his official duties, or to a warehouseman holding possession for a person registered and who has paid the taxes under this Act; or to common carriers engaged in transporting such drugs: Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.

SEC. 9. That any person who violates or fails to comply with any of the requirements of this Act shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court.

SEC. 10. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint such agents, deputy collectors, inspectors, chemists, assistant chemists, clerks, and messengers in the field and in the Bureau of Internal Revenue in the District of Columbia as may be necessary to enforce the provisions of this Act.

SEC. 11. That the sum of $150,000, or so much thereof as may be necessary, be, and hereby is, appropriated, out of any moneys in the Treasury not otherwise appropriated, for the purpose of carrying into effect the provisions of this Act.

SEC. 12. That nothing contained in this Act shall be construed to impair, alter, amend, or repeal any of the provisions of the Act of Congress approved June thirtieth, nineteen hundred and six, entitled "An Act for preventing the manufacture, sale, or transportation of adulterated or misbranded, or poisonous, or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes," and any amendment thereof, or of the Act approved February ninth, nineteen hundred and nine, entitled "An Act to prohibit the importation and use of opium for other than medicinal purposes," and any amendment thereof.145 Approved, December 17, 1914. [38 Stat., 785.]

An Act Making appropriations to supply urgent deficiencies in appropriations for the fiscal year nineteen hundred and fifteen and prior years, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, to supply urgent deficiencies in appropriations for the fiscal year nineteen hundred and fifteen and prior years, and for other purposes, namely:

DEPARTMENT OF STATE.

Payment to Panama: To enable the Secretary of State to pay to the Government of Panama the third annual payment, due on February twenty-sixth, nineteen hundred and fifteen, from the Government of the United States to the Government of Panama under article fourteen of the treaty of November eighteenth, nineteen hundred and three, $250,000.

PANAMA CANAL.

The balances of the appropriations heretofore made under the heading "Fortifications, Panama Canal," are hereby consolidated so as to constitute one fund in the Treasury, to be disbursed and accounted for under the appropriation title of "Panama fortifications" for the object specified in the several appropriation Acts and in accordance with such allotments as may be authorized by the Secretary of War. Approved, January 25, 1915.

An Act For the relief of John Burrows.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby, authorized and directed to pay to John Burrows, of New Orleans, Louisiana, out of any funds in the Treasury of the United States not otherwise appropriated, the sum of $1,433.33, to compensate him for injuries received while in the employ of the Government on the Panama Canal.

Approved, February 27, 1915. [38 Stat., 1512.]

An Act Making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and sixteen, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending June thirtieth, nineteen hundred and sixteen, namely:

145 Act of Jan. 17, 1914, p. 97, is amendment of the act of Feb. 9, 1909, referred to in this section.

MISCELLANEOUS OBJECTS, TREASURY DEPARTMENT.

Appropriations in this Act shall not be used in payment of compensation or expenses of any person detailed or transferred from the Secret Service Division of the Treasury Department, or who may at any time during the fiscal year nineteen hundred and sixteen have been employed by or under said Secret Service Division.

NATIONAL CEMETERIES:

WAR DEPARTMENT.

Disposition of remains of officers, soldiers, civilian employees, and so forth: For interment, or preparation and transportation to their homes or to such national cemeteries as may be designated by proper authority, in the discretion of the Secretary of War, of the remains of officers, including acting assistant surgeons, and enlisted men of the Army active list; interment, or preparation and transportation to their homes, of the remains of civil employees of the Army in the employ of the War Department who die abroad, in Alaska, in the Canal Zone, or on Army transports, or who die while on duty in the field or at military posts within the limits of the United States; interment of military prisoners who die at military posts; removal of remains from abandoned posts to permanent military posts or national cemeteries, including the remains of Federal soldiers, sailors, or marines, interred in fields or abandoned private and city cemeteries; and in any case where the expenses of burial or shipment of the remains of officers or enlisted men of the Army who die on the active list are borne by individuals, where such expenses would have been lawful claims against the Government, reimbursement to such individuals may be made of the amount allowed by the Government for such services out of this sum, but no reimbursement shall be made of such expenses incurred prior to July first, nineteen hundred and ten, $57,500.

COAST AND GEODETIC SURVEY.

Field expenses: For surveys and necessary resurveys of the Atlantic and Gulf coasts of the United States, including the coasts of outlying islands under the jurisdiction of the United States: Provided, That not more than $25,000 of this amount shall be expended on the coasts of said outlying islands, and the Atlantic entrance to the Panama Canal, $65,000;

THE PANAMA CANAL.

For every expenditure requisite for and incident to the construction, maintenance, and operation, sanitation, and civil government of the Panama Canal and Canal Zone, including the following: Compensation of all officials and employees; foreign and domestic newspapers and periodicals; law books not exceeding $500, text books and books of reference; printing and binding, including printing of annual report, rents and personal services in the District of Columbia; purchase or exchange of typewriting, adding, and other machines; purchase or exchange, maintenance, repair, and operation of motor-propelled and horse-drawn passenger-carrying vehicles; claims for damages to vessels passing through the locks of the Panama Canal, as authorized by the Panama Canal Act; claims for losses of or damages to property arising from the conduct of authorized business operations; claims for damages caused to owners of private lands or private property of any kind by reason of the grants contained in the treaty between the United States and the Republic of Panama,

proclaimed February twenty-sixth, nineteen hundred and four, or by reason of the operations of the United States, its agents or employees, or by reason of the construction, maintenance, operation, sanitation, and protection of the said canal or of the work of sanitation and protection therein provided for, whether such claims are compromised by agreement between the claimants and the Governor of the Panama Canal or allowed by a joint land commission; acquisition of land and land under water, as authorized in the Panama Canal Act; expenses incurred in assembling, assorting, storing, repairing, and selling material, machinery, and equipment heretofore or hereafter purchased or acquired for the construction of the Panama Canal which are unserviceable or no longer needed, to be reimbursed from the proceeds of such sales; expenses incident to conducting hearings and examining estimates for appropriations on the Isthmus; expenses incident to any emergency arising because of calamity by flood, fire, pestilence, or like character not foreseen or otherwise provided for herein; per diem allowance in lieu of subsistence when prescribed by the Governor of the Panama Canal, to persons engaged in field work or traveling on official business, pursuant to section thirteen of the sundry civil appropriation Act approved August first, nineteen hundred and fourteen, and for such other expenses not in the United States as the Governor of the Panama Canal may deem necessary to best promote the construction, maintenance, and operation, sanitation, and civil government of the Panama Canal, all to be expended under the direction of the Governor of the Panama Canal and accounted for as follows:

For continuing the construction and equipment of the Panama Canal, including $1,000 additional compensation to the Auditor for the War Department for extra services in auditing accounts for the Panama Canal, and not exceeding $40,000 for establishing two lights on the Pacific coast, necessary as aids to navigation near the Pacific entrance to the Panama Canal, one at Bona Island and one at Cape Mala, said lights to be established and maintained as a part of the lighting system of the Panama Canal, $10,500,000;

For maintenance and operation of the Panama Canal, salary of the Governor, $10,000; purchase, inspection, delivery, handling, and storing of material, supplies, and equipment for issue to all departments of the Panama Canal, the Panama Railroad, other branches of the United States Government, and for authorized sales, $5,200,000, together with all moneys arising from the conduct of business operations authorized by the Panama Canal Act;

For sanitation, quarantine, hospitals, and medical aid and support of the insane and of lepers, and aid and support of indigent persons legally within the Canal Zone, including expenses of their deportation when practicable, $700,000;

For civil government of the Panama Canal and Canal Zone, salaries of district judge, $6,000, district attorney, $5,000, marshal, $5,000, and for gratuities and necessary clothing 146 for indigent discharged prisoners, $540,000;

In all, $16,940,000, the same to be immediately available and to continue available until expended: Provided, That all expenditures from the appropriations heretofore, herein, and hereafter made for the construction of the Panama Canal, including any portion of such appropriations which may be used for the construction of dry docks, repair shops, yards, docks, wharves, warehouses, storehouses, and other necessary facilities and appurtenances, for the purpose of providing coal and other materials, labor, repairs, and supplies, for the construction of office buildings and quarters, and other necessary buildings, exclusive of fortifications and colliers, and exclusive of the amount used for operating and maintaining the canal, and exclusive of the amount expended for sanitation and civil government after January first, nineteen hundred and fifteen, may be paid from or reimbursed to the Treasury of the United States out of the proceeds of the sale of bonds authorized in section eight of the said Act approved June twenty-eighth, nineteen hundred and two, and section thirtynine of the tariff act approved August fifth, nineteen hundred and nine.

Except in cases of emergency, or conditions arising subsequent to and unforeseen at the time of submitting the annual estimates to Congress, and except for those employed in connection with the construction of permanent quarters, offices, and other necessary buildings, dry docks, repair shops, yards, docks, wharves, warehouses, storehouses, and other necessary facilities and appurtenances for the purpose of providing coal and other materials, labor, repairs, and supplies, and except for the permanent operating organization under which the compensation of the various positions is limited by section four of the Panama Canal Act, there shall not be employed at any time during the fiscal year nineteen hundred and sixteen under any

146 See note under Executive Order of May 13, 1914 (E. O. 174) referring to gratuities and clothing for discharged convicts.

of the foregoing appropriations for the Panama Canal, any greater number of persons than are specified in the notes submitted respectively in connection with the estimates for each of said appropriations in the annual Book of Estimates for said year, nor shall there be paid to any such person during that fiscal year any greater rate of compensation than was authorized to be paid to persons occupying the same or like positions on the first day of July, nineteen hundred and fourteen; and all employments made or compensation increased because of emergencies or conditions so arising shall be specifically set forth, with the reasons therefor, by the governor in his report for the fiscal year nineteen hundred and sixteen.

In addition to the foregoing sums there is appropriated, for the fiscal year nineteen hundred and sixteen, for expenditure and reinvestment under the several heads of appropriation aforesaid without being covered into the Treasury of the United States, all moneys received by the Panama Canal from services rendered or materials and supplies furnished to the United States, the Panama Railroad Company, the Canal Zone government, or to their employees, respectively, or to the Panama Government; from hotel and hospital supplies and services; from rentals, wharfage, and like services; from labor, materials, and supplies and other services furnished to vessels other than those passing through the canal, and to others unable to obtain the same elsewhere; from the sale of scrap and other by-products of manufacturing and shop operations; from the sale of obsolete and unserviceable material, supplies, and equipment purchased or acquired for the operation, maintenance, protection, sanitation, and government of the Canal and Canal Zone; and any net profits accruing from such business to the Panama Canal shall annually be covered into the Treasury of the United States.

In addition there is appropriated for the operation, maintenance, and extension of waterworks, sewers, and pavements in the cities of Panama and Colon, during the fiscal year nineteen hundred and sixteen, the necessary portions of such sums as shall be paid as water rentals or directly by the Government of Panama for such expenses.

FORTIFICATIONS, PANAMA CANAL.

For fortifications and armament thereof for the Panama Canal, to be immediately available and to continue available until expended, namely:

Electric light and power plants: For the purchase and installation of electric light and power plants for the seacoast fortifications on the Canal Zone, $3,081.

Searchlights: For the purchase and installation of searchlights for the seacoast fortifications on the Canal Zone, $79,666.

Clearings and trails: For maintenance of clearings and trails, $45,000.

For protection, preservation, and repair of the fortifications of the Panama Canal, including structures erected for torpedo defense, and for maintaining channels for access to torpedo wharves, $15,000.

For maintenance and repair of searchlights and electric light and power equipment for the fortifications of the Panama Canal, and for tools, electrical and other supplies, and appliances to be used in their operation, $7,500.

For reserve equipment for the fortifications of the Panama Canal, $50,000.

Where the expenses of persons engaged in field work or traveling on official business are chargeable to appropriations herein for fortifications or other works of defense for the Panama Canal, a per diem may be allowed in lieu of subsistence, pursuant to section thirteen of the sundry civil appropriation Act for the fiscal year nineteen hundred and fifteen.

For the purchase, manufacture, and test of ammunition for seacoast and land defense cannon, including the necessary experiments in connection therewith, and the machinery necessary for its manufacture at the arsenals, $733,000:

Provided, That if, in the opinion of the Secretary of War, it should be to the best interests of the United States, not to exceed $50,000 of the foreging appropriation may be expended for the erection of a building at the Watertown Arsenal for the installation of machinery to be used in the manufacture of projectiles.

For the alteration, maintenance, and installation of the seacoast artillery, including the purchase and manufacture of machinery, tools, and materials necessary for the work, and expenses of civilian mechanics, and extra-duty pay of enlisted men engaged thereon, $30,000.

For alteration, maintenance, and repair of submarine mine matériel, $2,500; Fire control: For the construction of fire-control stations and the purchase and installation of accessories therefor, $383,301.30;

For continuing the construction on the Panama Canal Zone of barracks, quarters, storehouses, and other buildings necessary for accommodating the mobile army