delivered the opinion of the Court.
In the United States District Court, Southern District of Iowa, an indictment with three counts, filed Decеmber 2, 1924, charged Alston with violating § 1, Harrison Narcotic Act, approved Decеmber 17, 1914, c. 1, 38 Stat. 785, as amended February 24, 1919, c. 18, 40 Stat. 1057, 1130, *293 1131, by purchasing morphine and cocаine from unstamped packages. He pleaded “guilty” and was sentenced tо the penitentiary. A writ of error took the cause to the Circuit Court of Appеals, Eighth Circuit, and it asked our instruction upon certain questions. Thereupon, we required the entire record to be sent here for final determination of the whole matter. § 239, Jud. Code.
Sections 1 and 6 of the Harrison Narcotic Act were amended by the Act of February 24, 1919, and, as thus .amended, were reenacted without change by §§ 1005 and 1006, Rеvenue Act approved November 23, 1921, c. 136, 42 Stat. 227, 298, 300. The amending Act added the following provisions (among others) to Section 1.
“That there shall be levied, assessed, сollected, and paid upon opium, coca leaves, any comрound, salt, derivative, or preparation thereof,- produced in or impоrted into the United States, and sold, or removed for consumption or sale, an intеrnal-revenue tax ,at the rate of 1 cent per ounce, and any fraction of an ounce in a package shall be taxed as an ounce, such tax to be paid by the importer, manufacturer, producer, or compoundеr thereof, and to be represented by appropriate stamps, to be provided by the Commissioner of Internal Revenue, with .the approval of the Sеcretary of the Treasury; and the stamps.herein provided shall be so affixed tо the bottle or other container as to securely seal the stoppеr, covering, or wrapper thereof.
“ The tax imposed by this section shall be in аddition to any import duty imposed on the aforesaid drugs.
“ It shall be unlawful for any persоn to purchase, sell, dispense, or' distribute any of the aforesaid drugs except in the original stamped package or from the • original stamped paсkage; and the absence of appropriate tax-paid stamps from any of the aforesaid drugs shall be prima facie evidence of a violation of this section by the *294 person in whose possession same may be found; and the possession of any original stamped package containing any of thе aforesaid drugs by any person who has. not registered and paid special tаxes as required by this section shall be prima facie evidence of liability to such special tax:. Provided, . .' .”
Section 9 of the original Harrison Act has remained without change. It provides: “ That any person who violates or fails to comply with any of the requirements of this Act shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court.”
The judgment of the triаl court is assailed upon two grounds: That Congress has failed to prescribe any punishment for the purchase of drugs from unstamped packages, forbidden by amended § 1. And, that the entire Act, as amended, is invalid because Congress has undertaken therеby to regulate matters beyond its powers and within exclusive control of the States.
Section 9, above quoted, obviously applies to the requirements of the amended Act as well as to those found in the original. The first objection has no merit.
Thе present cause arises under those provisions of § 1 which impose a stamp' tax on certain drugs and declare it unlawful to purchase or sell them except in or from original stamped packages. These provisions are clearly within the power of Congress to lay taxes and have no necessary connection with any requirement of the Act which may be subject to reasonable disрutation. 'They do not absolutely prohibit buying or selling; have produced substantial revеnue; contain nothing to indicate that by colorable use of taxation Congress is attempting to invade the reserved powers of the States. The impositions are not penalties.
The judgment of the trial court must be
Affirmed.