# Executive Order 2142

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Signed by President Woodrow Wilson Monday, March 1, 1915
Whereas the Act of Congress approved December 17, 1914 (Public No. 223), is made specifically applicable in the Canal Zone, but further provides that
"The President is authorized and directed to issue such executive orders as will carry into effect in the Canal Zone the intent and purpose of this Act by providing for the registration and imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations;" and
Whereas the Auditor of the Panama Canal and the Collector of the Panama Canal perform in the Canal Zone corresponding duties in connection with the revenues of the Canal Zone as are performed in the United States by the Commissioner of Internal Revenue and the collectors of internal revenue, respectively;
Now therefore, by virtue of the authority conferred upon me by the above quoted provisions of the said Act of Congress, it is hereby ordered:
Section 1. That in enforcing the provisions of the Act of Congress approved December 17, 1914, entitled "An Act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes," the Auditor of the Panama Canal shall perform in the Canal Zone administrative duties like unto those the Commissioner of Internal Revenue is required to perform outside of the Canal Zone, and the Collector of the Panama Canal shall perform duties in the Canal Zone like unto those the collectors of internal revenue are required to perform in districts outside of the Canal Zone.
Section 2. That on and after the first day of March, 1915, no person shall produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away in the Canal Zone opium or coca leaves, their salts, derivatives, or preparations, unless he shall have complied with the provisions of the Act of Congress approved December 17, 1914, in the manner provided for in this Executive Order.
Section 3. That every person who by the terms of said Act would be required, if located outside of Porto Rico, the Philippine Islands, or the Canal Zone, to register with the collector of internal revenue of his district, his name or style, place of business, and place or places where such business is to be carried on, shall register the like information with the Collector of the Panama Canal on forms to be prescribed by the Auditor of the Panama Canal. At the time of such registry and on or before the first day of July annually thereafter, every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away any of the aforesaid drugs shall pay to the Collector of the Panama Canal a special tax at the rate of One Dollar per annum: Provided, however, That any person who would not be required, if located outside of the Canal Zone, to register or pay a special tax shall not be required to register or pay the special tax as herein provided.
Section 4. That the Auditor of the Panama Canal, with the approval of the Governor of the Panama Canal, shall cause suitable order forms and blanks to be prepared and placed in the hands of the Collector of the Panama Canal for sale by such Collector to persons who shall have registered and paid the special tax as required by said Act and this Executive Order. The price to be paid for such order forms and blanks shall be One Dollar per hundred, and the Collector of the Panama Canal shall be subject to the same limitation as to sales of said order forms and blanks as collectors of internal revenue in districts outside of the Canal Zone. The Collector shall account monthly to the Auditor of the Panama Canal for the special taxes collected by him and for all monies received by him from the sale of blanks, or for any other purpose under the provisions of said Act. The Auditor of the Panama Canal, with the approval of the Governor of the Panama Canal, shall provide such regulations as may be necessary to carry into full force and effect the provisions of this Executive Order. In providing such regulations the form of regulations prescribed by the Internal Revenue Commissioner and approved by the Secretary of the Treasury snail be followed so far as they can be made applicable to conditions in the Canal Zone.
Section 5. That the Auditor of the Panama Canal, with the approval of the Governor of the Panama Canal, shall have the right to make such inspection and take such action as may be necessary to enforce the provisions of the Act of December 17, 1914, under this Executive Order.
Section 6. That any person who violates or fails to comply with any of the requirements of said Act in the manner provided for in this Executive Order, in the Canal Zone, shall be subject to such penalties as are provided for in said Act.
The White House, 1 March, 1915.
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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