in the Treasury not otherwise appropriated, to supply deficiencies in appropriations for the fiscal year ending June 30, 1919, and prior fiscal years on account of war expenses, and for other purposes, namely:

FORTIFICATIONS.

PANAMA CANAL.

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, $350,000.

For purchase of submarine mines and nets and the necessary appliances to operate them for closing the channels leading to the Panama Canal, $2,000, to be available for the fiscal years 1918 and 1919.

For alteration, maintenance, and repair of submarine-mine material, $6,866, to be available for the fiscal years 1918 and 1919.

Approved, November 4, 1918. [40 Stat., 1020, 1032.]

AN ACT To provide revenue, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

TITLE X.-SPECIAL TAXES.

SEC. 1006. That section 1 of the Act of Congress approved December 17, 1914, is hereby amended to read as follows:

SECTION 1. That on or before July 1 of each year every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives away opium or coca leaves, or any compound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of business and place or places where such business is to be carried on, and pay the special taxes hereinafter provided;

Every person who on January 1, 1919, is engaged in any of the activities above enumerated, or who between such date and the passage of this Act first engages in any of such activities, shall within 30 days after the passage of this Act make like registration, and shall pay the proportionate part of the tax for the period ending June 30, 1919; and

Every person who first engages in any of such activities after the passage of this Act shall immediately make like registration and pay the proportionate part of the tax for the period ending on the following June 30th;

Importers, manufacturers, producers, or compounders, $24 per annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary surgeons, and other practitioners lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, shall pay $3 per annum. Every person who imports, manufactures, compounds, or otherwise produces for sale or distribution any of the aforesaid drugs shall be deemed to be an importer, manufacturer, or producer.

Every person who sells or offers for sale any of said drugs in the original stamped packages, as hereinafter provided, shall be deemed a wholesale dealer.

Every person who sells or dispenses from original stamped packages, as hereinafter provided, shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of any person shall be considered for the purpose of this Act his place

of business; but no employee of any person who has registered and paid special tax as herein required, acting within the scope of his employment, shall be required to register and pay special tax provided by this section: Provided further, That officials of the United States, Territorial, District of Columbia, or insular possession, State or municipal governments, who in the exercise of their official duties engage in any of the business herein described, shall not be required to register, nor pay special tax, nor stamp the aforesaid drugs as hereinafter prescribed, but their right to this exemption shall be evidenced in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe.

It shall be unlawful for any person required to register under the provisions of this Act to import, manufacture, produce, compound, sell, deal in, dispense, distribute, administer, or give away any of the aforesaid drugs without having registered and paid the special tax as imposed by this section.

That the word "person" as used in this Act shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person; and all provisions of existing law relating to special taxes, as far as necessary, are hereby extended and made applicable to this section.

That there shall be levied, assessed, collected, and paid upon opium, coca leaves, any compound, salt, derivative, or preparation thereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an internal-revenue tax at the rate of 1 cent per ounce, and any fraction of an ounce in a package shall be taxed as an ounce, such tax to be paid by the importer, manufacturer, producer, or compounder thereof, and to be represented by appropriate stamps, to be provided by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and the stamps herein provided shall be so affixed to the bottle or other container as to securely seal the stopper, covering, or wrapper thereof.

The tax imposed by this section shall be in addition to any import duty imposed on the aforesaid drugs.

It shall be unlawful for any person to purchase, sell, dispense, or distribute any of the aforesaid drugs except in the original stamped package or from the original stamped package; and the absence of appropriate tax-paid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this section by the person in whose possession same may be found; and the possession of any original stamped package containing any of the aforesaid drugs by any person who has not registered and paid special taxes as required by this section shall be prima facie evidence of liability to such special tax: Provided, That the provisions of this paragraph shall not apply to any person having in his or her possession any of the aforesaid drugs which have been obtained from a registered dealer in pursuance of a prescription, written for legitimate medical uses, issued by a physician, dentist, veterinary surgeon, or other practitioner registered under this Act; and where the bottle or other container in which such drug may be put up by the dealer upon said prescription bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person writing said prescription; or to the dispensing, or administration, or giving away of any of the aforesaid drugs to a patient by a registered physician, dentist, veterinary surgeon, or other practitioner in the course of his professional practice, and where said drugs are dispensed or administered to the patient for legitimate medical purposes, and the record kept as required by this Act of the drugs so dispensed, administered, distributed, or given away.

And all the provisions of existing laws relating to the engraving, issuance, sale, accountability, cancellation, and destruction of tax-paid stamps provided for in the internal-revenue laws are, in so far as necessary, hereby extended and made to apply to stamps provided by this section.

That all unstamped packages of the aforesaid drugs found in the possession of any person, except as herein provided, shall be subject to seizure and forfeiture, and all the provisions of existing internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are hereby extended to and made to apply to the articles taxed under this Act and the persons upon whom these taxes are imposed. Importers, manufacturers, and wholesale dealers shall keep such books and records and render such monthly returns in relation to the transactions in the aforesaid drugs as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations require.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying the provisions of this Act into effect.

SEC. 1007. That section 6 of such Act of December 17, 1914, is hereby amended to read as follows:

SEC. 6. That the provisions of this Act shall not be construed to apply to the manufacture, sale, distribution, giving away, dispensing, or possession of preparations and remedies which do not contain more than two grains of opium, or more than onefourth 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 manufactured, sold, distributed, given away, dispensed, or possessed as medicines and not for the purpose of evading the intentions and provisions of this Act: Provided further, That any manufacturer, producer, compounder, or vendor (including dispensing physicians) of the preparations and remedies mentioned in this section shall keep a record of all sales, exchanges, or gifts of such preparations and remedies in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall direct. Such record shall be preserved for a period of two years in such a way as to be readily accessible to inspection by any officer, agent or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officers named in section 5 of this Act, and every such person so possess ing or disposing of such preparations and remedies shall register as required in section 1 of this Act and, if he is not paying a tax under this Act, he shall pay a special tax of $1 for each year, or fractional part thereof, in which he is engaged in such occupation, to the collector of internal revenue of the district in which he carries on such occupation as provided in this Act. The provisions of this Act as amended shall not apply to decocainized coca leaves or preparations made therefrom, or to other preparations of coca leaves which do not contain cocaine.

Approved, February 24, 1919.

AN ACT Making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1920, 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, in full compensation for the service of the fiscal year ending June 30, 1920, namely:

NAVY DEPARTMENT.

HYDROGRAPHIC OFFICE.

Contingent expenses of branch offices at Boston, New York, Philadelphia, Baltimore, Norfolk, Savannah, New Orleans, San Francisco, Portland (Oregon), Portland (Maine), Chicago, Cleveland, Buffalo, Duluth, Sault Sainte Marie, Seattle, Panama, and Galveston, including furniture, fuel, lights, works, and periodicals relating to hydrography, marine meteorology, navigation, surveying, oceanography, and terrestrial magnetism, stationery, miscellaneous articles, rent, and care of offices, care of time balls, car fare and ferriage in visiting merchant vessels, freight and express charges, telegrams, and other necessary expenses incurred in collecting the latest information for pilot charts, and for other purposes for which the offices were established, $12,500.

SEC. 7. That all civilian employees of the Governments of the United States and the District of Columbia who receive a total of compensation at the rate of $2,500 per annum or less, except as otherwise provided in this section, shall receive, during the fiscal year ending June 30, 1920, additional compensation at the rate of $240 per annum: Provided, That such employees as receive a total of annual compensation at a rate more than $2,500 and less than $2,740 shall receive additional compensation at such a rate per annum as may be necessary to make their salaries, plus their additional compensation, at the rate of $2,740 per annum, and no employee shall receive additional compensation under this section at a rate which is more than sixty per centum of the rate of the total annual compensation received by such employee: Provided further, That the increased compensation at the rate of $120 per annum for the fiscal year ending June 30, 1919, shall not be computed as salary in construing this section: Provided further, That where an employee in the service on June 30, 1918, has received during the fiscal year 1919, or shall receive during the fiscal year 1920 an increase of salary at a rate in excess of $200 per annum, or where an employee whether previously in the service or not, has entered the service since June 30, 1918, whether such employee has received an increase in salary or not, such employees shall be granted the increased compensation provided herein only when and upon certification of the person in the legislative branch or the head of the department or establishment employing such persons of the ability and qualifications personal to such employees as would justify such increased compensation: Provided further, That the increased compensation provided in this section to employees whose pay is adjusted from time to time through wage boards or similar authority shall be taken into consideration by such wage boards or similar authority in adjusting the pay of such employees.

The provisions of this section shall not apply to the following: Employees paid from the postal revenues and sums which may be advanced from the Treasury to meet deficiencies in the postal revenues; employees of the Panama Canal on the Canal Zone;206

Approved, March 1, 1919. [40 Stat., 1213, 1243, 1267.]

AN ACT To provide for the fourteenth and subsequent decennial censuses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a census of the population, agriculture, manufactures, forestry and forest products, and mines and quarries of the United States shall be taken by the Director of the Census in the year nineteen hundred and twenty and every ten years thereafter. The census herein provided for shall include each State, the District of Columbia, Alaska, Hawaii, and Porto Rico. A census of Guam and Samoa shall be taken in the same year by the respective governors of said islands and a census of the Panama Canal Zone by the governor of the Canal Zone 207 in accordance with plans prescribed or approved by the Director of the Census.

Approved, March 3, 1919. [40 Stat., 1291.]

AN ACT Making appropriations for fortifications and other works of defense, for the armament thereof, and for the procurement of heavy ordnance for trial and service, for the fiscal year ending June 30, 1920, 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 fortifications and other works of

206 Similar provision in acts of June 12, 1917, p. 156; July 3, 1918, p. 196; and May 29, 1920, p. 219. See compensation fixed under sec. 5 of Panama Canal act, p. 82.

27 This census was completed during the month of January, 1920, showing a total civilian population of the Canal Zone of 17,964. Separate figures of the military population, as taken by the Army and Navy organizations on the Zone, gave the Army personnel as 4,243, and that of the Navy as 594.

The usual annual census of the civil population of the Canal Zone was taken by the Police and Fire Division between June 10 and 30, 1920, and showed a total civil population of 21,650. That total showed a decrease of 109 as compared with the police census taken between August 20 and 31, 1919. See Executive Order of Jan. 12, 1912 (E. O. 124) providing for a census of the Canal Zone. That census was taken as of Feb. 1, 1912, and showed a total population of the Canal Zone of 61,279.

defense, for the armament thereof, and for the procurement of heavy ordnance for trial and service, for the fiscal year ending June 30, 1920, and for other purposes, to be available immediately, namely:

FORTIFICATIONS AND OTHER WORKS OF DEFENSE.

ENGINEER DEPARTMENT.

The sum of $1,250,000 of the unexpended balance of the appropriation "For the installation and replacement of electric light and power plants at seacoast fortifications in the United States; the purchase and installation of searchlights for seacoast defenses in the United States, including searchlights for antiaircraft defenses and accessories therefor; and the procurement and installation of sound-ranging equipment for use in the United States, the insular possessions and the Panama Canal, and for salaries of electrical experts, engineers, and other employees necessary to procure and install the same," shall be covered into the Treasury immediately upon the approval of this Act.

PANAMA CANAL FORTIFICATIONS.

For fortifications and armament thereof for the Panama Canal:
For maintenance of clearings and trails, $30,000;

For protection, preservation, and repair of fortifications, including structures erected for torpedo defense, and for maintaining channels for access to torpedo wharves, $25,000;

For maintenance and repair of searchlights and electric light and power equipment for fortifications, and for tools, electrical and other supplies, and appliances to be used in their operation, $20,000;

For the construction of seacoast batteries, $135,500;

For the purchase and installation of electric light and power plants for the seacoast fortifications on the Canal Zone, $20,000;

For land defenses, Panama Canal, including the procurement and installation of searchlights, purchase of armored cars and locomotives, construction of roads and surveys incidental thereto, $14,000;

For reserve engineer equipment for the Panama Canal, $7,500;

For operation and maintenance of fire-control installations at seacoast defenses, $10,000;

For the alteration and maintenance 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, $100,000;

The sum of $14,000 of the unexpended balance of appropriations heretofore made "for the alteration, maintenance, and repair of submarine mine matériel," for the Panama Canal shall be covered into the Treasury immediately upon the approval of this Act;

For the construction of barracks, quarters, and other necessary buildings for the accommodation of two regiments of Infantry, including water and sewer systems, roads, walks, and so forth, $3,986,849;

For the construction of barracks, quarters, and other necessary buildings for Coast Artillery troops at Fort Sherman, including water and sewer systems, roads, walks, and so forth, $140,000;

No part of the two foregoing appropriations shall be expended for the construction of officers' quarters to cost in excess of the limits established by the sundry civil appropriation Act, approved June 25 1910;

For the construction of a new wharf at Fort Sherman, $35,000;

The Governor of the Panama Canal, so far as the expenditure of appropriations contained in this Act may be under his direction, shall purchase needed materials, supplies, and equipment from available surplus stocks of the War Department;

In all, specifically for fortifications and armament thereof for the Panama Canal, $4,523,849.