202 AGRICULTURE OF MAINE. 



by the manufacturer thereof in wooden or other containers, 

 each containing not less than ten pounds, which shall be marked 

 conspicuously as the Commissioner of Internal Revenue, with 

 the approval of the Secretary of the Treasury, shall prescribe. 



"The Internal Revenue stamp or stamps shall be so affixed 

 to such one-half, one and five pound packages as to seal them 

 securely, that such packages may not be opened without destroy- 

 ing the stamp or stamps affixed thereto, and all sales made by 

 manufacturers of margarin and by wholesale dealers in mar- 

 garin shall be of packages containing not less than ten pounds. 

 Retail dealers in margarin shall sell only the one-half, one and 

 five pound packages, to which the tax-paid stamps are affixed 

 (and unbroken) in such manner as to seal them securely, and 

 in quantities of less than ten pounds at one time. Every per- 

 son who sells or offers for sale, margarin in any other form 

 than the packages above described, or who packs in any package 

 any margarin 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 offense not less than one hundred dollars or more than 

 two thousand dollars, or be imprisoned not less than six months 

 or more than two years or both." 



This bill was the result of deliberations of the representatives 

 or presiding officers of the National Dairy Union, the American 

 Creamery Butter Manufacturers' Association, the National 

 Butter Makers Association, American Dairy Farmers Associa- 

 tion, National Dairy Show Association, Farmers National Con- 

 gress, and the Legislative Committee of the National Grange. 

 It is the product of the best features of the laws of the several 

 states upon this subject, modified only by requirement shown 

 to be necessary by experience. 



It is to be noted that this is a taxing law and is to be enforced 

 by the Treasury Department. It does not place the enforcement 

 and surveillance under the direction of the Secretary of Agri- 

 culture. The reason for this is that the taxing power is one 

 of the powers given to the National Government by the Con- 

 stitution, and can be exercised in any state or territory or the 

 District of Columbia. If this regulatory power were placed in 

 the Department of Agriculture, it would have to be placed there 

 under that clause of the constitution giving power to the 



