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" To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veterinary surgeon registered under this Act in the course of his professional practice only... "
The Federal Reporter: Cases Argued and Determined in the Circuit and ... - Page 777
1921
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - War Revenue Law of 1918 - 1919 - 192 pages
...and officials hereinbefore mentioned. Nothing contained in this section shall apply — (a) To the dispensing or distribution of any of the aforesaid...veterinary surgeon registered under this act in the coin-so of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon...
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Harvard Law Review, Volume 32

Electronic journals - 1919 - 1030 pages
...inspection by the officers, agents, employees, and officials hereinbefore mentioned." " (a) To the dispensing or distribution of any of the aforesaid...patient by a physician, dentist, or veterinary surgeon regularly registered under this Act in the course of his professional practice only: Provided, That...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

Appellate courts - 1919 - 744 pages
...as hereinafter provided, the tax shall be paid for each according to the rates severally prescribed. patient by a physician, dentist or veterinary surgeon registered under this act in tbe course of his professional practice only.' A record, however, b required to be kept of all such...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...section shall apply — s*Idis'i°Med (a) ^° ^ne dispensing or distribution of any of the p»tient, "in iscretion of such officer the requirement of a new bond may be physican, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed,...
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Supreme Court Reporter, Volume 39

United States. Supreme Court - Law reports, digests, etc - 1920 - 640 pages
...and officials hereinbefore mentioned. Nothing contained in this section shall apply — "(a) To the . 5q ޶ S5 S l\w+ / ; 1abS s* Sq xNe sB?Z y ; _BϭDN K ΐ y 5;; venterinary surgeon regularly registered under this act in the course of his professional practice...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...of any of the tor patient, in aforesaid drugs to a patient by a physician, dentist, or certan. cam. physican, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed,...
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Journal of the American Institute of Criminal Law and Criminology, Volume 10

Crime - 1920 - 656 pages
...the Commissioner of Internal Revenue. The section, it will be remembered, is not to apply (a) "to the dispensing or distribution of any of the aforesaid drugs to a patient by a physician * * * registered under this act in the course of his professional practice only" * * * or (b) "to the...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

Appellate courts - 1920 - 732 pages
...Commissioner of Internal Revenue. • * » Nothing contained in this section shall apply — "(a) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician * * * registered under this act in the course of his professional practice only. * * * "The commissioner...
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Supplement ... to the Public Health Reports, Issues 40-42

Public health - 1921 - 1618 pages
...of his professional practice for medicinal purposes only : Provided further, That such duly licensed physician, dentist, or veterinary surgeon shall keep a record of all such drugs so dispensed, distributed, or given, the date when, and the name and address of the patient to whom...
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Poverty and Dependency: Their Relief and Prevention

John Lewis Gillin - Charities - 1921 - 722 pages
...it permitted the dispensing of narcotic drugs to patients "by a physician, dentist, or '.I'tcrinary surgeon registered under this act in the course of his professional practice." Until a decision handed down by the Supreme Court early in 1919, interpreting the act, a loophole very...
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