The House, eager to "free the 100th Congress" and adjourn, passed an anti-drug bill early Saturday that allows the execution of drug lords, hits users with $10,000 fines and creates a Cabinet-level drug czar.

They also passed a major tax bill.The election-year drug bill sailed through the House and was sent to the Senate for final congressional approval of legislation aimed at cracking down on both dope peddlers and casual users.

Lawmakwers planned to adjourn for the year after sending the bill to President Reagan, who has repeatedly pressed Congress to pass tough anti-drug legislation.

Negotiators worked for two days to scale back some of the most sweeping provisions in the House and Senate bills, and staff members spent Thursday night in the Capitol drafting final language for the measure.

After a long day of negotiating, the House voted 358-1 late Friday night for the $4.2 billion tax bill, sending it to the Senate, which sat empty while senators waited for the House to finish its work.

While negotiators worked on the separate tax and drug bills, lawmakers took to the floors of the Senate and House to bid farewells to retiring members and to pass numerous bills of lesser note. The light atop the Capitol dome burned into the night - a historic signal that Congress was still meeting.

Restive lawmakers booed House members who tried to discuss the drug bill, leading most to make only cursory remarks about the last piece of legislation of the 100th Congress.

House narcotics committee Chairman Charles Rangel, D-N.Y., praised lawmakers for passing the anti-drug bill but sounded a cautionary note about some of the get-tough provisions in the final package.

Negotiators from the House and Senate reached tentative agreement during the evening on a compromise bill whose main purpose was correcting errors in the 1986 tax overhaul. The agreement carries a $4 billion price tag over three years and a "bill of rights" for taxpayers.

Pressure to pass the tax bill has come mainly from farmers, who would benefit by no longer being required to pay the federal diesel tax and by being allowed to deduct some expenses of producing livestock before the animals generate income.

Pressure also had come from accountants and other tax professionals, who were seeking corrections for hundreds of errors and ambiguities in the big tax overhaul enacted in 1986.

The end of the 100th Congress marks the retirement of six senators, including President Pro Tempore John Stennis of Mississippi, who has been a member of the chamber for 40 of his 87 years. Also retiring are Sens. William Proxmire, D-Wis., a 30-year Senate veteran; Robert Stafford, R-Vt.; Dan Evans, R-Wash.; Lawton Chiles, D-Fla.; and Paul Trible, R-Va.

The election-year drive to pass a tough anti-drug bill kept lawmakers in session for more than two weeks after their planned Oct. 5 adjournnment date.

Senate Democratic leader Robert Byrd of West Virginia signaled the end of thesession by donning his traditional bright red vest, a star-spangled tie and a button that said, "I've got trouble all day long."