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SEC. 1 [act of May 9, 1902 (32 Stat., 193)]. That all Imitation dairy articles known as oleomargarine, butterine, imitation, to State laws. process, renovated, or adulterated butter, or imitation cheese, or any substance in the semblance of butter or cheese not the usual product of the dairy and not made exclusively of pure and unadulterated milk or cream, transported into any State or Territory or the District of Columbia, and remaining therein for use, consumption, sale, or storage therein shall, upon the arrival within the limits of such State or Territory or the District of Columbia, be subject to the operation and effect of the laws of such State or Territory or the District of Columbia, enacted in the exercise of its police powers to the same extent and in the same manner as though such articles or substances had been produced in such State or Territory or the District of Columbia, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.

tion of.

SEC. 1 [act. of Aug. 2, 1886 (24 Stat., 209)]. That for, Butter, definithe purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.

rine, defined.

See section 4, act May 9, 1902, defining "butter," also "Adulterated butter," and "Process or renovated butter," page 300. SEC. 2 [act of Aug. 2, 1886 (24 Stat., 209)]. That for the Oleomarga purposes of this act certain manufactured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine,' namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable oil, annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter.

Interpretation of definition. (18 Op. Atty. Gen. 489; 32 Int.
Rev. Rec., 333.)

Addition of foreign fat, lard, or oil to butter produces oleo-
margarine. (33 Int. Rev. Rec., 397; Regulations No. 9, pp.
24, 88.)

Taxability of mixtures or compounds of animal or vegetable oils or fats. (T. D. 1354, May 12, 1908.)

SEC. 3 [act of Aug. 2, 1886], as amended by section 2 of the act of May 9, 1902, imposing special taxes on manufacturers and dealers will be found under chapter 3, Special taxes," section 3242b, page 131.

66

lation by manufacturer.

SEC. 4 [act of Aug. 2, 1886 (24 Stat., 209)]. That every Penalty for vioperson who carries on the business of a manufacturer of oleomargarine without having paid the special tax there

Manufacturers'

notices, inven

for, as required by law, shall, besides being liable to the payment of the tax, be fined not less than one thousand and not more than five thousand dollars; and every person who carries on the business of a wholesale dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than five hundred nor more than two thousand dollars; and every person who carries on the business of a retail dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than fifty nor more than five hundred dollars for each and every offense.

Penalty for failure to pay special tax. (U. S. v. Joyce, 138 Fed. Rep., 455; Morris v. U. S., 161 Fed. Rep., 672; Hartman et al. v. U. S., 168 Fed. Rep., 30, T. D. 1468; Vermont v. U. S., 174 Fed. Rep., 792; T. D. 1579; U. S. v. Shipley et al., T. D. 1504; Enders v. U. S., T. D. 1669.)

SEC. 5 [act of Aug. 2, 1886 (24 Stat., 210)]. That every tories, signs manufacturer of oleomargarine shall file with the colbooks, bonds, etc. lector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than five thousand dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector, or under instructions of the Commissioner of Internal Revenue.

Manufacturers'

Regulations No. 9, T. D. 797, June 6, 1904; T. D. 906, June 20, 1905; and T. D. 1652, August 29, 1910.

Power of attorney by manufacturers to agents to render returns. (T. D. 1263.)

SEC. 6 [act of Aug. 2, 1886 (24 Stat., 210)]. That all original packages. oleomargarine shall be packed by the manufacturer thereof in firkins, tubs, or other wooden packages not before used for that purpose, each containing not less than ten pounds, and marked, stamped, and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and all sales made by manufacturers of oleomargarine, and wholesale dealers in oleomargarine shall be in original Retall dealers' stamped packages. Retail dealers in oleomargarine must sell only from original stamped packages, in quantities not exceeding ten pounds, and shall pack the oleomargarine sold by them in suitable wooden or paper packages which shall be marked and branded as the Commissioner of Internal Revenue, with the approval of the Secretary

packages.

of the Treasury, shall prescribe. Every person who
knowingly sells or offers for sale, or delivers or offers to
deliver, any oleomargarine in any other form than in new
wooden or paper packages as above described, or who
packs in any package any oleomargarine in any manner
contrary to law, or who falsely brands any package or
affixes a stamp on any package denoting a less amount of
tax than that required by law shall be fined for each Penalties.
offense not more than one thousand dollars, and be
imprisoned not more than two years.

Original packages, no objection to using old boxes for ma-
terial for new packages. (32 Int. Rev. Rec., 405.)

Waxed cartons or containers for packing oleomargarine inside original packages permissible. (Î. D. 1323, Feb. 24, 1908, and T. D. 1563, Nov. 11, 1909.)

Crates made of wooden slats for holding waxed or enameled
cardboard cartons within definition of "wooden packages" as
original packages for oleomargarine. (T. D. 1613, Apr. 8, 1910.)
Power of commissioner to make regulations as to marks and
brands on packages of oleomargarine. (In re Kollock, 165 U. S.,
526, 43 Int. Rev., Rec. 170; In re McCaully 165 Ú. S., 538.
Prather v. U. S., 9 Appeal Cases D. C., 82; Wilkins v. U. S., 96
Fed. Rep., 837; T. D. 21623.)

Retail packages, marks, and brands. (U. S. v. Ford, 50 Fed.
Rep., 467, distinguishing U. S. v. Eaton, 144 U. S., 677; Dougherty
v. U. S., 108 Fed. Rep., 56 (T. D. 335), affirming 101 Fed.
Rep., 439; U. S. v. Joyce et al, 138 Fed. Rep., 457; U. S. v.
Knott, 151 Fed. Rep., 925; Morris v. U. S., 161 Fed. Rep., 680.)
Limit of 10 pounds retail sales. (U. S. v. Ripper, 178 Fed.
Rep., 24; Ripper v. U. S., 179 Fed. Rep., 497; T. D. 1609; Goll
V. U. S., 166 Fed. Rep., 419.)

A party is liable for the sale by a clerk or employee of oleo-
margarine without its being in a stamped or wrapped package.
(Prather v. U. S., 9 App. Cases, D. C., 82.)

Caution

label

SEC. 7 [act of Aug. 2, 1886 (24 Stat., 210)]. That every of manufacturers. manufacturer of oleomargarine shall securely aflix, by pasting, on each package containing oleomargarine manufactured by him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: "Notice-The manufacturer of the oleomargarine herein contained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases." Every manufacturer of oleomargarine who neglects to affix such label to any package containing oleomargarine made by him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined fifty dollars for each package in respect to which such offense is committed.

SEC. 8 [act of Aug. 2, 1886 (24 Stat., 210), as amended by sec. 3, act of May 9, 1902 (32 Stat., 193)]. That upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected a tax of ten cents per pound, to be paid by the Tax per pound. manufacturer thereof; and any fractional part of a pound

in a package shall be taxed as a pound: Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of one cent per pound. The tax levied by this Tax represent-section shall be represented by coupon stamps; and the proed by coupon visions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.

stamps.

Assessment of tax within two years.

[blocks in formation]

Use of an ingredient in minute quantities to impart yellow color subjects product to tax at rate of 10 cents per pound. (T. D. 564, Aug. 11, 1902.)

Use of an ingredient containing artificial coloring which imparts shade of yellow makes finished product taxable at 10 cents. (Regulations, No. 9.)

Butter artificially colored as an ingredient in oleomargarine subjects product to higher rate of tax. (McCray v. U. S., 195 U. S., 27; T. D. 795.)

Palm oil constitutes artificial coloration. (Cliff v. U. S., 195 U. S., 159; T. D. 839.)

Palm oil. (Moxley v. Hertz, 216 U. S., 344; T. D. 1596, affirming 173 Fed. Rep., 728; T. D. 1168; Moxley v. Hertz, collector, T. D. 1671.)

Coloring for customer after sale. (W. H. Zinn Co. v. U. S., T. D. 1517.)

Use of a rubber stamp for cancellation of tax-paid stamps for oleomargarine, in lieu of a stencil plate of brass or copper. (T. D. 614, Jan. 12, 1903.)

See chapter under heading "Tobacco and Snuff" for laws relating to stamps.

Stamps issued in book form in denominations of 10, 20, 30, 40, 50, 60, 70, 80, 90, and 100 pounds, and each book contains 200 stamps and 1,800 coupons.

SEC. 9 [act of Aug. 2, 1886 (24 Stat., 211)]. That whenever any manufacturer of oleomargarine sells, or removes for sale or consumption, any oleomargarine upon which the tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal.

See Regulations No. 1 concerning assessments.

SEC. 10 [act of Aug. 2, 1886 (24 Stat., 211)]. That all oleomargarine imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of fifteen cents per pound, such tax to be represented by coupon stamps as in the case of oleomargarine manufactured in the United States. The stamps shall be affixed and canceled by the owner or importer of the oleomargarine while it is in the custody of the proper custom-house officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and canceled, but

oleo

shall be put up in wooden packages, each containing not less than ten pounds, as prescribed in this act for oleomargarine manufactured in the United States, before the stamps are affixed; and the owner or importer of such oleomargarine shall be liable to all the penal provisions of this act prescribed for manufacturers of oleomargarine manufactured in the United States. Whenever it is Warehousing imported necessary to take any oleomargarine so imported to any margarine. place other than the public stores of the United States for the purpose of affixing and canceling such stamps, the collector of customs of the port where such oleomargarine is entered shall designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct; and every officer of customs who permits any such oleomargarine to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be guilty of a misdemeanor, and shall be Penalty for fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Every person who sells or offers for sale any imported oleomargarine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided Penalty for sellby this act, shall be fined not less than five hundred dol-ing if not properly lars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.

violation by customs officer.

stamped.

purchasing

ole

Oleomargarine exported free of tax and reimported dutiable at domestic rates remitted. (T. D. 669, June 16, 1903.) SEC. 11 [act of Aug. 2, 1886 (24 Stat., 211).] That every Penalty for person who knowingly purchases or receives for sale any omargarine oleomargarine which has not been branded or stamped stamped. according to law shall be liable to a penalty of fifty dollars for each such offense.

not

purchasing from

not having paid

SEC. 12 [act of Aug. 2, 1886 (24 Stat., 211).] That every. That every Penalty for person who knowingly purchases or receives for sale any manufacturers oleomargarine from any manufacturer who has not paid special tax. the special tax shall be liable for each offense to a penalty of one hundred dollars, and to a forfeiture of all articles so purchased or received, or of the full value thereof.

empty packages

SEC. 13 [act of Aug. 2, 1886 (24 Stat., 211).] That when- Stamps on ever any stamped package containing oleomargarine is to be destroyed. emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon; and any person who willfully neglects or refuses so to do shall

for each such offense be fined not exceeding fifty dollars, Penalty.
and imprisoned not less than ten days nor more than six
months.

And any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing oleomargarine, any such stamped package, shall for each such offense be fined not exceeding one hundred dollars, and be imprisoned not more than one year.

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