The Opium Traffic in Its International Aspects

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35, p. 18.
102 OPIUM TRAFFIC IN ITS INTERNATIONAL ASPECTS The third step of the Government is to see that the law is strictly enforced. For this purpose the Harrison Act requires that all dealers in the drugs shall within three months render to collectors correct and true returns as to the quantity re- ceived, and that all prescriptions, duplicate order-forms, and returns filed with the collectors of internal revenue shall be inspected by agents of the Treasury Department, or State and municipa
...l officers, or any other public officers charged with the enforcement of the ordinances regulating the sale and distribution of the drugs. Certified copies of the returns must be furnished by collectors of internal revenue to the inspection officers on request. 47 The Harrison Act does not apply to decocainized coca leaves, preparations containing not more than two grains of opium nor more than one-fourth of a grain of morphia, nor more than one-eighth of a grain of heroin, nor more than one grain of codeine, provided that such preparations are sold as medicines and not for the purpose of evading the Act.

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