47 3] OLEOMARGARINE LAW AND ITS DEVELOPMENT 049 



posed of the Surgeon-General of the Army, the Surgeon- 

 General of the Navy, and the Secretary of Agriculture. 

 If it is found that any oleomargarine contains injurious in- 

 gredients it shall be forfeited to the United States. These 

 two sections contain very important provisions, because 

 they secure to the consumer a wholesome product. This 

 law, in effect until 1902, taxed all oleomargarine manu- 

 factured and consumed in the United States, at a flat rate 

 of 2 cents per pound. Section 8 reads as follows : 



That upon oleomargarine which shall be manufactured and 

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

 assessed and collected a tax of 2 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. The tax levied 

 by this section shall be represented by coupon stamps ; and 

 the provisions of existing laws governing 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. 



On oleomargarine that is to be exported no tax is 

 levied; but it must be inspected by agents of the gov- 

 ernment and must be marked with the word, oleomar- 

 garine. 



All oleomargarine imported is to be taxed fifteen cents 

 a pound in addition to any impost duty that may be 

 imposed upon it. 



Besides the tax of two cents per pound on oleomar- 

 garine produced for home consumption, the law imposes 

 special annual taxes of six hundred dollars on the manu- 

 facturer, four hundred and eighty dollars on the whole- 

 sale dealer in oleomargarine, and forty-eight dollars on 

 retailers. 



As will be seen later some of these provisions have 

 been amended in the law of May 9, 1902. 



