236 



CONGRESS. (TnE OLEOMARGARINE LAW.) 



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 $50 for 

 each package in respect to which such offense is com- 

 mitted. 



SEC. 8. That upon oleomargarine which shall be 

 manufactured and sold, or removed for consumption 

 or use, there shall be assessed and collected a tax of 

 five cents per pound, to be paid by the manufacturer 

 thereof; and any fractional part ofa pound in a pack- 

 age shall be taxed as a pound. The tax levied by this 

 section shall be represented by coupon stamps ; and 

 the provisions of existing laws governing the engrav- 

 ing, issue, sale, accountability, effacement, and de- 

 struction of stamps relating to tobacco and snuff, as 

 far as applicable, are hereby made to apply to stamps 

 provided for by this section. 



SEC. 9. That whenever any manufacturer of oleo- 

 margarine 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 satisfac- 

 tory 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. 



SEC. 10. That all oleomargarine imported from for- 

 eign 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 manu- 

 factured 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 shall be 

 put up in wooden packages, each containing not less 

 than ten pounds, as prescribed in this act for oleo- 

 margarine 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 necessary to take any oleomargarine 

 so imported to any 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 desig- 

 nate a bonded warehouse to which it shall be taken, 

 under the control of such customs officer as such col- 

 lector 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 fined not less than $1,000 nor more than 

 $5,000, and imprisoned not less than six months nor 

 more than three years. Every person who sells or 

 offers for sale any imported oleomargarine, or oleo- 

 margarine purporting or claimed to have been im- 

 ported, not put up in packages and stamped as pro- 

 vided by this act, shall be fined not less than $500 

 nor more than $5,000, and be imprisoned not less 

 than six months nor more than two years. 



SEC. 11. That every person who purchases or re- 

 ceives for sale any oleomargarine which has not been 

 branded or stamped according to law, shall be liable 

 to a penalty of $50 for each such offense. 



SEC. 12. That every person who purchases or re- 

 ceives for sale any oleomargarine from any manufact- 

 urer who has not paid the" special tax shall be liable 

 for each offense to a penalty of $100 and to a forfeiture 

 of all articles so purchased or received, or of the full 

 value thereof. 



SEC. 13. That whenever any stamped package con- 

 taining oleomargarine is 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 will- 

 fully neglects or refuses so to do shall for each such 

 offense be fined not exceeding $50, and imprisoned 

 not less than ten days nor more than six months. 

 And any person who fraudulently gives away or ac- 

 cepts from another ? or who sells, buys, or uses for 

 packing oleomargarine any such stamped package, 

 shall for each such offense be fined not exceeding 

 $100, and be imprisoned not more than one year. 

 Any revenue officer may destroy any emptied oleo- 

 margarine package upon which the tax-paid stamp is 

 found. 



SEC. 14. That there shall be in the office of the 

 Commissioner of Internal Eevenue an analytical 

 chemist and a microscopist, who shall each be ap- 

 pointed by the Secretary of the Treasury, and shall 

 each receive a salary of $2,500 per annum ; and the 

 Commissioner of Internal Revenue may, whenever in 

 his judgment the necessities of the service so require, 

 employ chemists and microscopists, to be paid such 

 compensation as he may deem proper, not exceeding 

 in the aggregate any appropriation made for that pur- 

 pose. And such Commissioner is authorized to de- 

 cide what substances, extracts, mixtures, or com- 

 pounds which may be submitted for his inspection in 

 contested cases are to be taxed under this act ; and 

 his decision in matters of taxation under this act shall 

 be final. The Commissioner may also decide whether 

 any substance made in imitation or semblance of but- 

 ter, and intended for human consumption, contains 

 ingredients deleterious to the public health ; but in 

 case of doubt or contest his decisions in this class of 

 cases may be appealed from to a beard hereby consti- 

 tuted for the purpose, and composed of the Surgeon- 

 General of the Army, the Surgeon-General of the 

 Navy, and the Commissioner of Agriculture ; and the 

 decisions of this board shall be final in the premises. 



SEC. 15. That all packages of oleomargarine sub- 

 ject to tax under this act that shall be found without 

 stamps or marks as herein provided, and all oleomar- 

 garine intended for human consumption which con- 

 tains ingredients adjudged as hereinbefore provided, 

 to be deleterious to the public health, shall be forfeit- 

 ed to the United States. Any person who shall will- 

 fully remove or deface the stamps, marks, or brands 

 on packages containing oleomargarine taxed as pro- 

 vided herein shall be guilty of a misdemeanor, and 

 shall be punished by a fine of not less than $100 nor 

 more than $2,000, and by imprisonment for not less 

 than thirty days nor more than six months. 



SEC. 16. That oleomargarine may be removed from 

 the place of manufacture for export to a foreign coun- 

 try without payment of tax or affixing stamps thereto, 

 under such regulations and the tiling of such bonds 

 and other security as the Commissioner of Internal 

 Eevenue, with the approval of the Secretary of the 

 Treasury, may prescribe. Every person who shall 

 export oleomargarine shall brand upon every tub, 

 firkin, or other package containing such article the 

 word " oleomargarine," in plain Roman letters not 

 less than one half inch square. 



SEC. 17. That whenever any person engaged in 

 carrying on the business of manufacturing oleomar- 

 garine defrauds, or attempts to defraud, the United 

 States of the tax on the oleomargarine produced by 

 him, or any part thereof, he shall forfeit the factory 

 and manufacturing apparatus used by him, and all 

 oleomargarine and all raw material for the production 

 of oleomargarine found in the factory and on the fac- 

 tory premises, and shall be fined not less than $500 

 nor more than $5,000, and be imprisoned not less than 

 six months nor more than three years. 



SEC. 18. That if any manufacturer of oleomargarine, 

 any dealer therein, or any importer or exporter there- 

 of "shall knowingly or willfully omit, neglect, or re- 

 fuse to do or cause to be done any of the things re- 

 quired by law in the carrying on or conducting of his 



