Section 20
SEC. 20. (a) Before any imported opium shall be released from the custom-house there shall be paid thereon an internal-revenue tax as follows: On crude opium, two pesos and fifty centavos a kilo, net weight; and on prepared opium, seven pesos and fifty centavos a kilo, net weight. Beginning with the first day of November, nineteen hundred and seven, the internal-revenue tax on imported opium shall be increased each month by an amount equal to twenty per centum of the original tax imposed herein until March first, nineteen hundred and eight, on and after which date the said tax on opium permitted to lie imported by the Act of Congress of March third, nineteen hundred and five, shall be as follows: On crude opium, five pesos a kilo, net weight; and on prepared opium, fifteen pesos a kilo, net weight. The date of payment of this tax shall for the purpose of this section be considered the date of importation. This tax shall bu paid to the Collector of Customs, under regulations prescribed by the Collector of Internal Revenue, with the approval of the Secretary of Finance and Justice. On all opium cooked or prepared in the Philippine Islands every wholesale dealer shall pay to the Collector of Internal Revenue at the time of such cooking or preparation an additional internal-revenue tax of five pesos on each kilo, net weight, of such cooked or prepared opium. Beginning with the first day of November, nineteen hundred and seven, the internal-revenue tax on opium cooked or prepared in the Philippine Islands shall be increased each month by an amount equal to twenty per centum of the original tax imposed herein. The burden of' proving that the internal-revenue tax hereby imposed has been paid shall be upon the wholesale dealer. Net weight shall be determined by the customs laws and regulations covering the importation of opium into the Philippine Islands. Before any opium is withdrawn or removed from the place in Marking. which it is kept or stored, as prescribed by this Act, it shall be marked, branded, or otherwise identified in the manner prescribed by the Collector of Internal Revenue and approved by the Secretary of Finance and Justice. (b) The cooking or preparation of opium, or the changing of its form in any manner, except for medicinal purposes by duly licensed and practicing physicians, pharmacists, and second-class pharmacists, shall be done only under the supervision of the Collector of Internal Revenue, or his duly authorized representative, in a place to he designated and provided by the Collector of Internal Revenue, and all cooking or preparation of opium, or the changing of its form, shall in any ease be subject to the inspection of the Collector of Internal Revenue. Opium so prepared shall he immediately returned to the place of of storage as provided for by this Act and shall not be released s organized exeept in the manner provided herein 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, charges. which can lie 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 or who shall in any other manner violate section, shall be punished by a fine of not less red pesos nor more than five thousand pesos, or by Government for a period not exceeding five years, or by both e and imprisonment, in the discretion of the court; and s on which such tax is due and not paid as required by shall lie seized and forfeited.