Opium so prepared shall be immediately returned to the place of storage as provided for by this Act and shall not be released except in the manner provided herein.

The Collector of Internal Revenue is hereby authorized to make provision for the storage and preparation of opium, and to charge reasonable fees for such storage and place of preparation and for services rendered in connection with the records and the preparation of opium. Such charges shall constitute a lien upon the opium, which can be removed only by payment of all charges due.

(c) Any dealer in opium failing, refusing, or neglecting to pay the internal-revenue tax as prescribed by this section, or who shall fail, refuse, or neglect to mark, brand, or otherwise identify opium as required by this section, or who shall in any other manner violate the provisions of this section, shall be punished by a fine of not less than five hundred pesos nor more than five thousand pesos, or by imprisonment for a period not exceeding five years, or by both such fine and imprisonment, in the discretion of the court; and all goods on which such tax is due and not paid as required by this Act shall be seized and forfeited.

SEC. 21. In case of the seizure of any property for the violation of any provision of this Act, the Collector of Internal Revenue shall publish a notice of such seizure once a week for three successive weeks in some newspaper of general circulation devoted to the publication of general news and published in the province in which the seizure was made, or if the seizure was made in the city of Manila, then in some newspaper published in said city. If there be no newspaper published in the province in which the seizure was made, then such notice may be published in any newspaper in the Islands devoted to the publication of general news. The notice shall describe the property seized and state the time, cause, and place of seizure, and shall require any person claiming such property to appear and file his claim within twenty days after the first publication of such notice.

SEC. 22. Any person claiming such seized property shall file his claim thereto as prescribed in the notice provided for in the preceding section, and shall deposit with the Collector of Internal Revenue a bond executed to the Government of the Philippine Islands in the sum of five hundred pesos, duly approved by said Collector of Internal Revenue, and conditioned that the claimant will pay all costs and expenses of forfeiture and sale of the property in case forfeiture and sale thereof are adjudged. On the filing of such a bond the Collector of Internal Revenue shall proceed against such seized property in the same manner as is prescribed by Act Numbered Eleven hundred and eighty-nine, as amended, for the forfeiture and sale of property seized thereunder.

SEC. 23. The books, blank forms, certificates, and registers necessary to carry out the provisions of this Act shall be prepared by the Collector of Internal Revenue and furnished to wholesale dealers and dispensators of opium at cost plus ten per centum.

SEC. 24. The Collector of Internal Revenue is hereby authorized and empowered to prepare and distribute regulations, directions, and instructions for the carrying out of the provisions of this Act; and such regulations, directions, and instruction, not inconsistent with

this Act, whether general or specific in character, shall have the force and effect of law when approved by the Secretary of Finance and Justice.

SEC. 25. The Collector of Internal Revenue, with the approval of the Secretary of Finance and Justice, may compromise any civil or other case arising under the provisions of this Act instead of commencing or prosecuting suit thereon, and, with the consent of the Secretary of Finance and Justice, he may compromise such case after action has been begun thereon.

SEC. 26. The registration tax required to be paid by this Act shall be covered into the treasury of the municipality, township, or settlement in which collected, or if collected in the city of Manila then into the Insular Treasury to the credit of said city, and shall be deposited and disposed of as are all other deposits to the general fund of said municipalities, townships, settlements, or city of Manila, as the case may be.

The license tax and the internal-revenue tax required to be paid by this Act, except license taxes upon wholesale dealers and opium dispensaries, shall be covered into the Insular Treasury and shall constitute a special fund to be devoted solely to the following purposes: First. The printing and dissemination among the people of information as to the evils resulting from the use of opium;

Second. The payment of the reasonable expenses, in some reputable hospital, of those desiring to cure themselves of the opium habit;

Third. The payment of salaries of Filipinos who have been appointed Insular teachers;

Fourth. The construction of schoolhouses and school buildings in the various municipalities of the Islands: Provided, That twentyfive per centum of all fines imposed by reason of violations of this Act shall be paid to the person who furnished the original evidence, properly substantiated, which led to the detection of the offense and the imposition of the fine. The name of the informer shall be specified in the judgment of the court when conviction is had in a court: Provided, That in all cases in which no fine is imposed but where the sentence is one for imprisonment or deportation, or when compromise is effected as provided in section twenty-five hereof, there shall be paid to the informer an amount approved by the Secretary of Finance and Justice, not exceeding one thousand pesos in any one case, and said moneys are hereby appropriated for the purposes of this section and shall be expended therefor on the approval of the GovernorGeneral.

SEC. 27. The license taxes on wholesale dealers and opium dispensaries and storage charges and fees for services rendered as provided for herein shall constitute a special fund, which is hereby made available for expenditure in the temporary employment of special internal-revenue officers, renting of buildings, furnishing supplies, and for such other purposes as may be necessary in the carrying out of the provisions of this Act, and said moneys are hereby appropriated for the purposes of this section and shall be expended therefor on the approval of the Governor-General.

SEC. 28. No person shall inhale, snuff, chew, swallow, inject, or otherwise use or permit to be used in or on his body any cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or

substances, except upon the prescription of a duly licensed and practicing physician or except as otherwise specially provided in this Act. SEC. 29. The possession of any opium pipe, hypodermic syringe, apparatus, instrument, or paraphernalia for using or smoking opium or any hypodermic syringe for using cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or substances, or any other apparatus or instrument especially designed for using any of said drugs or substances in or on the human body, shall be deemed prima facie evidence that the person in possession of such opium pipe, hypodermic syringe, apparatus, instrument, paraphernalia, or articles, has used some one of such prohibited drugs or substances, or the drug or substance for the use of which such apparatus, instrument, and paraphernalia are especially designed, without the prescription of a duly licensed and practicing physician, unless such prescription is produced by such person.

SEC. 30. On and after March first, nineteen hundred and eight, it shall be unlawful for any person to hold or to have in his possession or under his control or subject to his disposition any opium, cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or substances: Provided, however, That Government Bureaus or officers of the Government duly authorized by law or designated in writing by the Governor-General may have, hold, and dispose of any such drugs or substances in accordance with law: And provided further, That duly licensed and practicing physicians, pharmacists, and second-class pharmacists, or persons holding and having such drugs and substances on the prescription of a duly licensed and practicing physician, may have, hold, possess, and dispose of such drugs and substances for medicinal purposes only: And provided further, That on and after March first, nineteen hundred and eight, whenever opium, cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or substances, is found on, about, in the possession of, or under the control of, any unauthorized person, such opium, cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or substances, shall be seized and forfeited to the Insular Government. SEC. 31. Any unauthorized person owning, carrying, holding, having, controlling, having possession of, or knowingly having on his premises, any opium, cocaine, alpha or beta eucaine, or any derivative or preparation of such drugs or substances, on and after March first, nineteen hundred and eight, shall be punished by a fine not exceeding ten thousand pesos, or by imprisonment for not exceeding five years, or by both such fine and imprisonment, in the discretion of the court: Provided, however, That in the case of the commission of a second offense under the provisions of this section, any person so convicted, if other than a citizen of the United States or a citizen of the Philippine Islands, may, by order of the court, be deported.

SEC. 32. On and after March first, nineteen hundred and eight, it shall be unlawful for any person in the Philippine Islands to inhale, smoke, chew, swallow, inject, or otherwise use or permit to be used in or on his body any opium, except for medicinal purposes, and then only upon prescription of a duly licensed and practicing physician. Any person violating any of the provisions of this section shall be punished by a fine not exceeding ten thousand pesos, or by imprisonment for not exceeding five years, or by both such fine and imprisonment, in the discretion of the court: Provided, however,

That in the case of the commission of a second offense under the provisions of this section, any person so convicted, if other than a citizen of the United States or a citizen of the Philippine Islands, may, by order of the court, be deported.

SEC. 33. Act Numbered Fourteen hundred and sixty-one, entitled "An Act for the purpose of restricting the sale and suppressing the evil resulting from the sale and use of opium until March first, nineteen hundred and eight, when its importation or use for any but medicinal purposes is forbidden by Act of Congress," is hereby repealed.

SEC. 34. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred.

SEC. 35. This Act shall take effect on October seventeenth, nineteen hundred and seven.

Enacted, October 10, 1907.

[No. 1762.]

AN ACT Fixing the maximum rates which may be charged by the Manila Suburban Railways Company.

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. For the purpose of fixing the charges for carrying passengers on the line of the Manila Suburban Railways Company, the construction of which is authorized by Acts Numbered Fourteen hundred and forty-six and Fifteen hundred and eighty-nine, the Manila Suburban Railways Company is hereby authorized to divide its lines into the following sections:

A section commencing at the beginning of the line on Calle Real, in Santa Ana, and running to Fort William McKinley, which shall be held to mean any point within the Fort William McKinley Res

ervation.

A section beginning at Fort William McKinley and running to Pasig.

A section beginning at Fort William McKinley and running to Taguig; which shall be held to mean any point within half a mile of the town center.

A section beginning at Taguig and running to the end of the line, at a point on Laguna de Bay at or near Mabato Point.

SEC. 2. The rates to be charged for carrying passengers shall not exceed the following:

On the section between the beginning of the line and Fort William McKinley, ten centavos first class and five centavos second class; On the section between Fort William McKinley and Pasig, eight centavos first class and five centavos second class;

On the section between Fort William McKinley and Taguig, eight centavos first class and five centavos second class;

On the section between Taguig and the terminus at Laguna de Bay, ten centavos first class and five centavos second class; all of which said rates shall apply to passengers traveling in either direction.

SEC. 3. The right is reserved to the Government of the Philippine Islands effectively to regulate the rates provided in this Act: Provided, That in no case shall such rates be fixed at less than the maximum prescribed by the provisions of Acts Numbered Fourteen hundred and forty-six and Fifteen hundred and eighty-nine, for the period during which the rates as fixed in said Acts are to be in effect. SEC. 4. The Manila Suburban Railways Company, in order to secure the benefit of this Act, must file with the Executive Secretary of the Philippine Islands its acceptance of the same within sixty days from the passage hereof.

SEC. 5. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.

SEC. 6. This Act shall take effect on its passage.
Enacted, October 11, 1907.

[No. 1763.]

AN ACT To extend the time in which provinces and the city of Manila may obtain the benefits of Acts Numbered Sixteen hundred and fifty-two and Sixteen hundred and ninety-five, and confirming the action of provincial boards and of the municipal board of the city of Manila which may have adopted or may adopt resolutions increasing the cedula tax during the time so extended.

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The time in which provincial boards, or, in the city of Manila, the Municipal Board of said city, may adopt resolutions increasing the cedula tax in accordance with Act Numbered Sixteen hundred and fifty-two is, for the year nineteen hundred and seven, hereby extended to and including October twelfth. All resolutions of provincial boards, or of the Municipal Board of the city of Manila, increasing said tax in accordance with said Act which have been or may be adopted before the expiration of the time as hereby extended are hereby ratified, confirmed, and made effective as fully as though such resolutions had been adopted within the time originally fixed by said Act, and the provisions of Act Numbered Sixteen hundred and ninety-five shall be applicable to such provinces.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.
Enacted, October 11, 1907.