Dairy Laws 373 



omitted to be paid, and to make an assessment therefor and certify the 

 same to the collector. The tax so assesed shall be in addition to the 

 penalties imposed by law for such sale or removal. 



SEC. 10, Act of August 2, 1886: 



That all oleomargarine imported from foreign countries shall, in 

 addition to any import duty imposed on the same, pay an internal 

 revenue tax of fifteen cents per pound, such tax to be represented by 

 coupon stamps as in the case of oleomargarine manufactured in the 

 United States. The stamps shall be affixed and canceled by the owner 

 or importer of the oleomargarine while it is in the custody of the proper 

 custom-house officers; and the oleomargarine shall not pass out of the 

 custody of said officers until the stamps have been so affixed and can- 

 celed, but shall be put up in wooden packages, each containing not 

 less than ten pounds, as prescribed in this act for oleomargarine manufac- 

 tured in the United States, before the stamps are affixed ; and the owner 

 or importer of such oleomargarine shall be liable to all the penal pro- 

 visions of this act prescribed for manufacturers of oleomargarine manu- 

 factured in the United States. Whenever it is necessary to take any 

 oleomargarine so imported to any place other than the public stores of 

 the United States for the purpose of affixing and canceling such stamps, 

 the collector of customs, of the port where such oleomargarine is entered 

 shall designate a bonded warehouse to which it shall be taken, under 

 the control of such customs officer as such collector may direct; and 

 every officer of customs who permits any such oleomargarine to pass 

 out of his custody or control without compliance by the owner or 

 importer thereof with the provisions of this section relating thereto, 

 shall be guilty of a misdemeanor, and shall be fined not less than one 

 thousand dollars nor more than five thousand dollars, and imprisoned 

 not less than six months nor more than three years. Every person who 

 sells or offers for sale any imported oleomargarine, or oleomargarine 

 purporting or claimed to have been imported, not put up in packages 

 and stamped as provided by this act, shall be fined not less than five 

 hundred dollars nor more than five thousand dollars, and be imprisoned 

 not less than six months nor more than two years. 



SEC. 11, Act of August 2, 1886: 



That every person who knowingly purchases or receives for sale 

 any oleomargarine which has not been branded or stamped according 

 to law shall be liable to a penalty of fifty dollars for each such offense. 



SEC. 12, Act of August 2, 1886: 



That every person who knowingly purchases or receives for sale 

 any oleomargarine from any manufacturer who has not paid the special 



