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May 22, 1948

Current Comment

JAMA. 1948;137(4):385-386. doi:10.1001/jama.1948.02890380055014

REGISTRATION UNDER THE HARRISON NARCOTIC ACT  Physicians who are registered under the Harrison Narcotic Act or under the Marihuana Tax Act must effect registration on or before July 1 to avoid a penalty. Fach year, despite the annual warnings in The Journal, this requirement is overlooked by some physicians and unpleasant consequences follow. Failure to register adds a penalty of 25 per cent to the tax payable and in addition subjects the physician to the possibility of a fine not exceeding $2,000 or to imprisonment for not exceeding five years, or to both. As an act of grace the Commissioner of Internal Revenue has in past years given some tardy registrants the choice between paying sums by way of compromise, a procedure authorized by law, or accepting criminal prosecution. If this procedure does not produce the required promptness in reregistration, the commissioner will have no other alternative than to institute