Lewis

Appellant was convicted on three counts of falsely procuring prescriptions for narcotics in violation of 26 U.S.C.A. § 3793 . Count I charged:

Counts V and VIII, on which she was also convicted, were identical except as to the date, place and name of the physician. The offense charged was the violation of a regulation promulgated by the Commissioner of Narcotics and Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, which required that “all prescriptions for drugs ,* * * shall bear the full name and address of the patient.” 26 C.F.R. 151,168, adopted June 1, 1938. (Regulations No. 5, Art. 168)

A regulation enacted by an administrative body or official may be invalid at least in two ways, first, on constitutional grounds, and second, it may be without the scope of the Congressional authority conferred upon such body or its head. A constitutional issue is not presented here and we therefore examine the challenged regulation to determine whether it transcends the scope of the Secretary’s authority under the applicable statutes. Congress in 26 U.S. C.A. § 2559 has empowered the Secretary of *44 the Treasury to ’máke “all needful rules and…