638 BOARD OF AGRICULTURE. 



shall pay a tax of forty-olglit 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 avIio sells adulterated butter shall be regarded as a dealer 

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

 thirty-two liundred and thirty-throe, 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 hundred 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. 



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

 process or renovated butter or adnlterated butter 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 one thousand and not more than 

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

 dealer in adulterated butter without having paid the special tax therefor, 

 as required t>y 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. 



Tliat every manufacturer of process or renovated butter or adulterated 

 butter shall file with the collector 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 of his factory, and conduct 

 his business under such surveillance of officers and agents as the Com- 

 missioner of Internal Revenue, with the approval of the Secretary of the 

 Treasury, may by regulation require. But the bond required of such man- 

 ufacturer shall be with sureties satisfactory to the collector of internal 

 revenue, and in a penal sum of not less than five hundred dollars; and the 

 sum of said bond may be increased from time to time and additional sure- 

 ties required at the discretion of the collector or under instructions of the 

 Comm'issioner of Internal Revenue. 



That all adulterated butter shall be packed by the manufacturer 

 thereof in firkins, tubs, or other wooden packages not f.efore 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 adulterated butter shall be in original stamped pack- 

 ages. 



Dealers in adulterated butter must sell only original or from original 

 stamped packages, and when such original stamped packages are broken 

 the adulterated butter sold from same shall be placed in suitable wooden 



