Section 17
SEC. 17. Every wholesale dealer in opium shall pay to the Collector of Internal Revenue a monthly license tax of one hundred pesos, and every dispensator of opium shall pay a monthly license tax in the following amounts: For a first-class opium dispensary, two hundred and fifty pesos; for a second-class opium dispensary, one hundred and seventy-five pesos; and for a third-class opium dispensary, one hundred pesos, which taxes shall be paid in advance. In case any wholesale dealer or dispensator of opium begins business after the first day of a month, he shall pay for the whole month: Provide, however, That this shall not apply to the month of October, nineteen hundred and seven, for which month he shall l|ay one-half of the amount, hereinbefore prescribed: And provided ( further, That no license' shall be issued to any person authorizing him to sell opium out ride of a licensed opium dispensary, and that .any person, except a duly licensed and practicing physician or a pharmacist or second-class pharmacist, selling, giving, furnishing, or otherwise disposing o!', opium outside of a licensed opium dispensary, shall be punished by a line not exceeding one thousand pesos, or by imprisonment for a period not exceeding one year, or by both such fine and imprisonment, in the discretion of the court; and in addition all of the stock-such person shall be seized Sec. 18. Persons doing shall be required to pay bu of opium engage in the prescribed license tax of opium found in the possession of any and forfeited.