Dairy Laws 381 



ized as one of the ingredients butter artificially colored, if the manu- 

 facturer elected to use such ingredient last mentioned, and thereby 

 gave to his manufactured product artificial coloration, such product so 

 colored, although being oleomargarine, was not within the exception 

 created by the proviso, and therefore came under the general rule sub- 

 jecting oleomargarine to the tax of ten cents a pound. (Vol. 7, Treas. 

 Dec. (1904), Decision No. 795. Supreme Court of the United States. 

 No. 301. October Term, 1903. Leo W. McCray, plaintiff in error, vs. 

 United States.) 



Oleomargarine. Opinion of Supreme Cdurt in the palm-oil case. Supreme 

 Court of the United States. No. 19 October term. 1904. August Cliff, 

 plaintiff in error, vs. United States, October 24, 1904. 



One of the purposes of the oleomargarine legislation was to prevent 

 the sale of oleomargarine as and for butter. When any substance, 

 although named as a possible ingredient of oleomargarine, serves only 

 the function of coloring the mass so as to cause it to "look like butter 

 of any shade of yellow," it is an artificial coloration, and the product 

 is subject to a tax of 10 cents per pound. (Treas. Dec. Nos. 615, 839.) 



Regulations prescribed by the Commissioner of Internal .Revenue, 

 with the approval of the Secretary of the Treasury, in regard to marks 

 and brands on packages of oleomargarine, are authorized by law. They 

 are matters of detail confided to the Executive branch, the authority 

 to make which is within the competency of the legislative branch to 

 confer. Courts will take judicial notice of them. (Joseph Wilkins vs. 

 United States (1899), 96 Fed. Rep., 837; Vol. 2, Treas. Dec., No. 21623.) 



Such power delegated to the Commissioner, with approval of the 

 Secretary, involves no unconstitutional delegation of power (1897). 

 (In re Kollock, 165 U. S., 526, 43 Int. Rev. Rec., 170; Pratheras. United 

 States, 9 Appeal Cases, D. C., 82.) 



Taxes imposed by the oleomargarine law as amended. 



SPECIAL, TAXES 



Manufacturers of oleomargarine 



Wholesale dealers in oleomargarine colored artificially to look like butter.. . . 480 

 Wholesale dealers in oleomargarine not artificially colored only. . . 



Retail dealers in oleomargarine colored artificially to look like butter 48 



Retail dealers in oleomargarine not artificially colored only. . . 



Manufacturers of adulterated butter 60 



Wholesale dealers in adulterated butter 



Retail dealers in adulterated butter 



Manufacturers of process or renovated butter 5 



