Specific tax on opium.
Section 71
SEC. 71. Specific tax on opium.—On opium there shall be collected the following tax: (a) Crude opium, per net kilo, five pesos; (b) Prepared opium, per net kilo, fifteen pesos. The tax on any medicinal preparation mentioned in the Pharmacopoeia or National Formulary in which opium, morphine, or any alkaloid of opium enters as an ingredient, shall be levied on the quantity of opium, morphine, or alkaloid of opium contained therein, and not on the net weight of the whole preparation. Other preparations containing opium shall be taxed on the net weight of the whole, skimmed milk.