same to other pharmacists and second-class pharmacists or to any person or institution lawfully authorized to receive the same. 

[2339-136.] 

S ECTION 1718 . Importation of Opium — Storage of Same . — Opium shall be imported only by the Philippine Government through the Bureau of Internal Revenue; and all imported opium, after the payment of duties, taxes, and charges, shall be delivered by the cus toms authorities to the Collector of Internal Revenue for storage in a place to be approved by him. Except in case of fire or similar necessity, opium so stored shall be removed only for delivery to a person authorized to receive the same, and before removal from storage the drug shall be marked or labeled in such manner as may be prescribed in the regulations of the Bureau. 

A reasonable charge may be made for such storage, to be paid before the opium is removed. 

[2339-137.] 

S ECTION 1719 . Record to be Kept by Pharmacists-Inspection of Same . — Physicians, dentists, veterinarians, pharmacists, and second-class pharmacists shall keep true and correct records of all prohibited drugs received and dispensed or transferred by them, i n such form and manner as may be prescribed in the regulations of the Bureau of Internal Revenue. 

Such record and the stock of prohibited drugs on hand shall be subject to inspection at all times by the duly authorized officers and agents of the Bureau of Internal Revenue. 

[2339-138.] 

## ARTICLE XIV 

Remedies in General 

S ECTION 1720 . Injunction Not Available to Restrain Collection of Tax . — No court shall have authority to grant an injunction to restrain the collection of any internal-revenue tax. 

[2339-139.] 

S ECTION 1721 . Recovery of Tax Paid Under Protest . — When the validity of any tax is questioned, or its amount disputed, or other question raised as to liability therefor, the person against whom or against whose property the same is 

