Dairy Laws 377 



That special taxes are imposed as follows: 



Manufacturers of process or renovated butter shall pay fifty dol- 

 lars per year and manufacturers of adulterated butter shall pay six 

 hundred dollars per year. Every person who engages in the production 

 of process or renovated butter or adulterated butter as a business shall 

 be considered to be a manufacturer thereof. 



Wholesale dealers in adulterated butter shall pay a tax of four hun- 

 dred and eighty dollars per annum, and retail dealers in adulterated 

 butter shall pay a tax of forty-eight dollars per annum. Every person 

 who sells adulterated butter in less quantities than ten pounds at one 

 time shall be regarded as a retail dealer in adulterated butter. 



Every person who sells adulterated butter shall be regarded as a 

 dealer in adulterated butter. 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 hun- 

 dred 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 person upon whom 

 they are imposed. 



That every person who carries on the business of a manufacturer 

 of process or renovated butter or adulterated butter without having 

 paid the special tax therefor, as required by law, shall, besides being 

 liable to the payment of the tax, be fined not less than one thousand 

 and not more than five thousand dollars; and every person who carries 

 on the business of a dealer in adulterated butter without having paid 

 the special tax therefor, as required by law, shall, besides being liable 

 to the payment of the tax, be fined not less than fifty nor more than five 

 hundred dollars for each offense. 



That every manufacturer of process or renovated butter or adul- 

 terated butter shall file with the collector of internal revenue of the 

 district in which his manufactory is located such notices, inventories, 

 and bonds, shall keep such books and render such returns of material 

 and products, shall put up such signs and affix such number of his 

 factory, and conduct his business under such surveillance of officers 

 and agents as the Commissioner of Internal Revenue, with the approval 

 of the Secretary of the Treasury, may by regulation require. But the 

 bond required of such manufacturer shall be with sureties satisfactory 

 to the collector of internal revenue, and in a penal sum of not less than 



