CONGRESS. (OLEOMARGARINE AND DAIRY-PRODUCTS.) 



201 



stances had been produced in such State or 

 Territory or the District of Columbia, and shall 

 not be exempt therefrom by reason of being in- 

 troduced therein in original packages or other- 

 wise. 



" SEC. 2. That the first clause of section 3 of an 

 act entitled ' An Act defining butter, also imposing 

 a tax upon and regulating the manufacture, sale, 

 importation, and exportation of oleomargarine,' 

 approved Aug. 2, 1886, be amended by adding 

 thereto after the word ' oleomargarine,' at the 

 end of said clause, the following words: 



" ' And any person that sells, vends, or fur- 

 nishes oleomargarine for the use and consump- 

 tion of others, except to his own family table 

 without compensation, who shall add to or mix 

 with such oleomargarine any artificial coloration 

 that causes it to look like butter of any shade 

 of yellow, shall also be held to be a manufacturer 

 of oleomargarine within the meaning of said act, 

 and subject to the provisions thereof.' 



" Section 3 of said act is hereby amended by 

 adding thereto the following: 'Provided further, 

 That wholesale dealers who vend no other oleo- 

 margarine or butterine except that upon which a 

 tax of one-fourth of 1 per cent, per pound is im- 

 posed by this act, as amended, shall pay $200, and 

 such retail dealers as vend no other oleomargarine 

 or butterine except that upon which is imposed by 

 this act, as amended, a tax of one-fourth of 1 per 

 cent, per pound shall pay $6.' 



" SEC. 3. That section 8 of an act entitled ' An 

 Act defining butter, also imposing a tax upon and 

 regulating the manufacture, sale, importation, 

 and exportation of oleomargarine,' approved Aug. 

 2, 1886, be, and the same is hereby, amended so 

 as to read as follows : 



" ' SEC. 8. That upon oleomargarine which shall 

 be manufactured and sold, or removed for con- 

 sumption or use, there shall be assessed and col- 

 lected a tax of 10 cents per pound, to be paid by 

 the manufacturer thereof; and any fractional part 

 of a pound in a package shall be taxed as a 

 pound : Provided, When oleomargarine is free 

 from artificial coloration that causes it to look 

 like butter of any shade of yellow said tax shall 

 be one-fourth of 1 cent per pound. The tax levied 

 by this section shall be represented by coupon 

 stamps; and the provisions of existing laws gov- 

 erning the engraving, issue, sale, accountability, 

 effacement, and destruction of stamps relating to 

 tobacco and snuff, as far as applicable, are hereby 

 made to apply to stamps provided for by this 

 section.' 



"''SEC. 4. That for the purpose of this act ' but- 

 ter ' is hereby defined to mean an article of food 

 as defined in ' An Act defining butter, also im- 

 posing a tax upon and regulating the manu- 

 facture, sale, importation, and exportation of 

 oleomargarine,' approved Avig. 2, 1886; that 

 ' adulterated butter ' is hereby defined to mean a 

 grade of butter produced by mixing, reworking, 

 rechurning in milk 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, 

 alkali, chemical, or any substance whatever is 

 introduced or vised for the purpose or with the 

 effect of deodorizing or removing therefrom ran- 

 cidity, or any butter or butter fat with which 

 there is mixed any substance foreign to butter as 

 herein defined, with intent or effect of cheapen- 

 ing in cost the product or any butter in the 

 manufacture or manipulation of which any pro- 

 cess 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 but- 

 ter 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 impose'd as follows: 



" Manufacturers of process or renovated butter 

 shall pay $50 per year and manufacturers of 

 adulterated butter shall pay $600 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 manu- 

 facturer thereof. 



" Wholesale dealers in adulterated butter shall 

 pay a tax of $480 per annum, and retail dealers 

 in adulterated butter shall pay a tax of $48 per 

 annum. Every person who sells adulterated but- 

 ter in less quantities than 10 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 3232, 3233, 3234, 3235, 3236, 3237, 

 3238, 3239, 3240, 3241, and 3243 of the Revised 

 Statutes of the United States are, so far as ap- 

 plicable, 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 adulterated 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 $1,000 and not more than $5,- 

 000; and every person who carries on the busi- 

 ness of a dealer in adulterated 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 $50 nor more 

 than $500 dollars for each offense. 



" That every manufacturer of process or reno- 

 vated 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 regula- 

 tion 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 $500; and the sum of said 

 bond may be increased from time to time and 

 additional sureties required at the discretion of 

 the collector or under instructions of the Com- 

 missioner of Internal Revenue. 



" That all adulterated butter shall be packed 

 by the manufacturer thereof in firkins, tubs, or 

 other wooden packages not before used for that 

 purpose, each containing not less than 10 pounds, 

 and marked, stamped, and branded as the Com- 

 missioner of Internal Revenue, with the approval 

 of the Secretary of the Treasury, shall prescribe; 

 and all sales made by manufacturers of adul- 

 terated butter shall be in original stamped pack- 

 ages. 



" Dealers in adulterated biitter 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 or paper packages, 

 which shall be marked and branded as the Com- 

 missioner of Internal Revenue, with the approval 

 of the Secretary of the Treasury, shall prescribe. 



