550 BOARD OF AGRICULTURE. 



and exportation of oleomargarine," approved August second, eighteen hun- 

 dred and eightj'-six; that "adulterated butter" is hereby defined to mean a 

 grade of butter produced by mixing, reworking, rechurning in milli or 

 cream, refining, or in any way producing a uniform, purified, or improved 

 product from different lots or parcels of melted or unmelted butter or 

 butter fat, in which any acid, allvali, chemical, or any substance whatever 

 is introduced or used for the purpose or with the effect of deodorizing or 

 removing therefrom rancidity, or any butter or butter fat with which there 

 is mixed any substance foreign to butter as herein defined, with intent or 

 effect of cheapening in cost the product, or any butter in the manufacture 

 or manipulation of which any process or material is used with intent or 

 effect of causing the absorption of abnormal quantities of water, milk, or 

 cream; that "process butter" or "renovated butter" is hereby defined to 

 mean butter which has been subjected to any process by which it is 

 melted, clarified or refined and made to resemble genuine butter, always 

 excepting "adulterated butter" as defined by this Act. 



That special taxes are imposed as follows: 



Manufacturers of process or renovated butter shall pay fifty dollars 

 pel- year and manufacturers of adulterated butter shall pay six hundred 

 dollars per year. Every person who engages in the production of process 

 or renovated butter or adulterated butter as a business shall be considered 

 to be a manufacturer thereof. 



Wholesale dealers in adulterated butter shall pay a tax of four hun- 

 dred and eighty dollars per annum, and retail dealers in adulterated butter 

 shall pay a tax of forty-eight dollars per annum. Every person who sells 

 adulterated butter in less quantities than ten pounds at one time shall be 

 regarded as a retail dealer in adulterated butter. 



Every person who sells adulterated butter shall be regarded as a dealer 

 in adulterated butter. And sections thirty-two hundred and thirty-two, 

 thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, 

 thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, 

 thirty-two hundred and thirty-seven, thirty-two himdred and thirty-eight, 

 thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty- 

 two hundred and forty-one, and thirty-two hundred and forty-three of the 

 Revised Statutes of the United States are, so far as applicable, made to 

 extend to and include and apply to the special taxes imposed by this 

 section and to the person upon whom they are imposed. 



Tliat every person who carries on the business of a manufacturer of 

 process or renovated butter or adulterated butter witliout 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 one thousand and not more than 

 five thousand dollars; and every person who carries on the business of a 

 dealer in adulterated butter Avithout 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 

 offense. 



