372 Milk and Its Products 



deliver, any oleomargarine in any other form than in new wooden or 

 paper packages as above described, or who packs in any package any 

 oleomargarine in any manner contrary to law or who falsely brands 

 any package or affixes a stamp on any package denoting a less amount 

 of tax than that required by law shall be fined for each offense not more 

 than one thousand dollars, and be imprisoned not more than two years. 



SEC. 7, Act of August 2, 1886: 



That every manufacturer of oleomargarine shall securely affix', by 

 pasting, on each package containing oleomargarine manufactured by 

 him, a label on which shall be printed, besides the number of the man- 

 ufactory and the district and State in which it is situated, these words: 

 "Notice The manufacturer of the oleomargarine herein contained 

 has complied with all the requirements of law. Every person is cau- 

 tioned not to use either this package again or the stamp thereon again, 

 nor to remove the contents of this package without destroying said 

 stamp, under the penalty provided by law in such cases." Every manu- 

 facturer 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 fifty dollars for each package 

 in respect to which such offense is committed. 



SEC. 8, Act of August 2, 1886, as amended by Section 3, Act of May 

 9, 1902: 



That upon oleomargarine which shall be manufactured and sold, or 

 removed for consumption or use, there shall be assessed and collected a 

 tax of ten 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: Pro- 

 vided, 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 

 one cent per 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 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. 9, Act of August 2, 1886: 



That whenever any manufacturer of oleomargarine 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 alter such sale or removal, upon 

 satisfactory proof, to estimate the amount of tax which has been 



