588 LADI^D BUTTER 



Taxes imposed on the manufacturer and dealer of renovated 

 butter: 



Sec. 4, Act of May 2, p. 1906. 



"That upon process and renovated butter, when manu- 

 factured or sold or removed for consumption for use, there shall 

 be assessed and collected a tax of one-fourth of one cent per 

 pound to be paid by the manufacturer thereof and any fraction 

 of a pound shall be taxed as a pound." 



"Manufacturers of process or renovated butter shall pay $50 

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

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

 manufacturer thereof. 



"Every manufacturer of renovated butter, before commenc- 

 ing business or at least within the month in which liability to 

 special tax commenced, must register with the collector of the 

 district in which the business is to be carried on his name, or 

 firm or corporate name, place of residence, nature of business, 

 and the place where such business is to be carried on, and 

 procure a special tax stamp at the rate of $50 per annum, which 

 stamp he shall place and keep conspicuously posted in his estab- 

 lishment or place of business; and on the first day of July in 

 each year he must again so register and procure a new special 

 tax stamp and post it as above stated." 



LADLED BUTTER. 



The product commonly known as "ladled" butter is a grade 

 of butter made by mixing and reworking different lots or 

 parcels of butter so as to secure a uniform product. This is 

 known by various names to the trade. This product will not 

 be held to be renovated butter unless in addition to being re- 

 worked it is melted and refined. It will not be held to be 

 adulterated butter unless materials foreign to statutory butter 

 are added to it, or it is made to contain 16 per cent or more 

 of water. Persons who engage in the production of "ladled" 

 butter as a business will be held liable to special tax as manu- 

 facturers of renovated butter if they melt and refine their prod- 

 uct, and to special tax as manufacturers of adulterated butter 

 if they use in it substances foreign to statutory butter or pro- 

 duce a butter having 16 per cent or more of water. Persons 

 who sell "ladled" butter which is adulterated, will be liable to 

 special tax as dealers in adulterated butter. 



