380 Milk and Its Products 



quality of process or renovated butter manufactured, and the charac- 

 ter and the condition of the material from which it is made. And he 

 shall also have power to ascertain whether or not materials used in the 

 manufacture of said process or renovated butter are deleterious to 

 health or unwholesome in the finished product, and in case such delete- 

 rious or unwholesome materials are found to be used in product intended 

 for exportation or shipment into other. States or in course of exporta- 

 tion or shipment he shall have power to confiscate the same. Any per- 

 son, firm, or corporation violating any of the provisions of this section 

 shall be deemed guilty of a misdemeanor and on conviction thereof 

 shall be punished by a fine of not less than fifty dollars nor more than 

 five hundred dollars or by imprisonment not less than one month nor 

 more than six months, or by both said punishments, in the discretion 

 of the court. 



SEC. 6, Act of May 9, 1902: 



That wholesale dealers in oleomargarine, process, renovated, or 

 adulterated butter shall keep such books and render such returns in 

 relation thereto as the Commissioner of Internal Revenue, with the 

 approval of the Secretary of the Treasury, may, by regulation, require; 

 and such books shall be open at all times to the inspection of any inter- 

 nal revenue officer or agent. And any person who willfully violates any 

 of the provisions of this section shall for each such offense be fined not 

 less than fifty dollars and not exceeding five hundred dollars, and 

 imprisoned not less than thirty days nor more than six months. 



SEC. 7, Act of May 9, 1902: 



This act shall take effect on the first day of July, nineteen hun- 

 dred and two. 



Oleomargarine law constitutional. Supreme Court decision in McCray vs. United 

 States. Decided May 31, 1904. 



The law, act May 9, 1902, imposing a tax of 10 cents a pound on 

 oleomargarine artificially coloied in imitation of butter and one-fourth 

 of 1 cent per pound on uncolored oleomargarine is constitutional. The 

 courts can not hold a tax void because it is deemed too high. Although 

 the effect of the tax in question may be to repress the manufacture of 

 artificially colored oleomargarine, it is not on that account a violation 

 of fundamental rights. An act of Congress exerting the taxing power 

 can not be avoided on the ground that it is an abuse of power. Whilst 

 the statute recognized the right of a manufacturer to use any or all of 

 the authorized ingredients so as to make oleomargarine, and also author- 



