370 Milk and Its Products 



tinal fat, and offal fat made in imitation or semblance of butter, or when 

 so made, calculated or intended to be sold as butter or for butter. 



SEC. 3, Act. of August 2, 1886, as amended by Section 2 of the Act 

 of May 9, 1902, provides as follows: 



That special taxes are imposed as follows: 



Manufacturers of oleomargarine shall pay six hundred dollars. 

 Every person who manufactures oleomargarine for sale shall be deemed 

 a manufacturer of oleomargarine. 



And any person that sells, vends, or furnishes oleomargarine for the 

 use and consumption of others, except to his own family table without 

 compensation, who shall add to or mix with such oleomargarine any arti- 

 ficial 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 mean- 

 ing of said Act, and subject to the provisions thereof. 



Wholesale dealers in oleomargarine shall pay four hundred and 

 eighty dollars. Every person who sells or offers for sale oleomargarine 

 in the original manufacturer's packages shall be deemed a wholesale 

 dealer in oleomargarine. But any manufacturer of oleomargarine who 

 has given the required bond and paid the required special tax, and who 

 sells only oleomargarine of his own production, at the place of manu- 

 facture, 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 

 in oleomargarine on account of such sales. 



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

 person who sells oleomargarine in less quantities than ten pounds at 

 one time shall be regarded as a retail dealer in oleomargarine. And 

 sections thirty-two hundred and thirty-two, thirty-two hundred and 

 thirty-three, thirty-two hundred and thirty-four, thirty-two hundred 

 and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred 

 and thirty-seven, thirty-two hundred and thirty-eight, thirty-two 

 hundred and thirty-nine, thirty-two hundred and forty, thirty-two 

 hundred and forty-one, and thirty-two hundred and forty-three of the. 

 Revised Statutes of the United States are, so far as applicable, made 

 to extend to and include and apply to the special taxes imposed by this 

 section, and to the persons upon whom they are imposed: Provided 

 further, That wholesale dealers who vend no other oleomargarine or butter- 

 ine except that upon which a tax of one-fourth of one cent per pound is 

 imposed by this Act, as amended, shall pay two hundred dollars; 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 one cent 

 per pound shall pay six dollars. 



