VIEWS OF THE MINORITY. 



The minority of the Committee on Agriculture and Forestry beg 

 leaye to submit to the Senate a substitute for the bill H. R. 3717, with 

 favorable recommendation. The substitute is as follows: 



[Substitute for H. R. 3717.] 



A BILL to amend sections three and six of an act entitled "An act denning butter, also imposing a 

 tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," 

 approved August second, eighteen hundred and eighty-six, and also to define manufacturers and 

 dealers and to provide for the payment of special taxes by them. 



Be it enacted by tJie Senate and House of Representatives of the United States of America 

 in Congress assembled, That sections three and six of an act entitled "An act defining 

 butter, also imposing a tax upon and regulating the manufacture, sale, importation, 

 and exportation of oleomargarine," approved August second, eighteen hundred and 

 eighty-six, be amended so as to read as follows: 



"SEC. 1. That special tax on the manufacture and sale of oleomargarine shall be 

 imposed as follows: Manufacturers of oleomargarine shall pay six hundred dollars 

 per annum. Every person who manufactures oleomargarine for sale shall be deemed 

 a manufacturer thereof. 



" Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars 

 per annum. Every person who sells or offers for sale oleomargarine in quantities 

 greater than ten pounds at a time shall be deemed a wholesale dealer therein; but a 

 manufacturer of oleomargarine who has given the required bond and paid the required 

 special tax, and who sells oleomargarine of his own production only at the place of 

 its manufacture in the original packages to which the tax-paid stamps are affixed, 

 shall not be required to pay the special tax of a wholesale dealer on account of such 

 sales. 



' ' Retail dealers in oleomargarine shall pay forty-eight dollars per annum. Every 

 person who sells or offers for sale oleomargarine in quantities not greater than ten 

 pounds at a time shall be regarded as a retail dealer therein. 



' ' SEC. 2. That all oleomargarine shall be put up by the manufacturer for sale in 

 packages of one and two pounds, respectively, and in no other or larger or smaller 

 package; and upon every print, brick, roll, or lump of oleomargarine, before being 

 so put up for sale or removal from the factory, there shall be impressed by the 

 manufacturer the word 'oleomargarine' in sunken letters, the size of which shall 

 be prescribed by regulations made by the Commissioner of Internal Revenue and 

 approved by the Secretary of the Treasury; that every such print, brick, roll, or lump 

 of oleomargarine shall first be wrapped with paper wrapper with the word 'oleo- 

 margarine ' printed thereon in distinct letters, and said wrapper shall also bear the 

 name of the manufacturer, and shall then be put by the manufacturer thereof in such 

 wooden or paper packages or in such wrappers and marked, stamped, and branded 

 with the word 'oleomargarine' printed thereon in distinct letters, and in such manner 

 as the Commissioner of Internal Revenue, with the approval of the Secretary of the 

 Treasury, shall prescribe, and the internal-revenue stamp shall be affixed so as to 

 surround the outer wrapper of each one and two pound package: Provided, That any 

 number of such original stamped packages maybe put up by the manufacturer in crates 

 or boxes, on the outside of which shall be marked the word 'oleomargarine,' with 

 such other marks and brands as the Commissioner of Internal Revenue shall, by 

 regulations approved by the Secretary of the Treasury, prescribe. 



"Retail dealers in oleomargarine shall sell only the original package to which the 

 tax-paid stamp is affixed. 



"Every person who knowingly sells or offers for sale, or delivers or offers to 

 deliver, any oleomargarine otherwise than as provided by this act or contrary to the 

 regulations ^of the Commissioner of Internal Revenue made in pursuance hereof, or 

 who packs in any package any oleomargarine in any manner contrary to law, or who 

 shall sell or offer for sale, as butter, any oleomargarine, colored or uncolored, or who 



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