6 FOODS AND FOOD ADULTERANTS. 



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, 80 far as 

 applicable, made to extend to and include and apply to the special taxes imposed by 

 this section, and to the persons upon whom they are imposed : Provided, That in case 

 any manufacturer ctf oleomargarine commences business subsequent to the thirtieth 

 day of June in any year, the special tax shall be reckoned from the first day of July 

 in that year, and shall be five hundred dollars. 



SEC. 4. That every person who carries on the business of a manufacturer of oleo- 

 margarine 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 busi- 

 ness of a wholesale dealer in oleomargarine without having paid the special tax there- 

 for, as required by law, shall, besides being liable to the payment of the tax, be fined 

 not less than five hundred nor more than two thousand dollars ; and every person who 

 carries on the business of a retail dealer in oleomarg arine 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 and 

 every offense. 



SEC. 5. That every manufacturer of oleomargarine shall file with the collector of 

 internal revenue of the district in which his manufactory is located such notices, in- 

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

 products, shall put up such signs and affix such number to his factory, and conduct 

 his business under such surveillance of officers and agents as the Commissioner of In- 

 ternal Revenue, with the approval of the Secretary of the Treasury, may, by regula- 

 tion, 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 

 five thousand dollars; aud the sum of said bond may be increased from time to time, 

 and additional sureties required at the discretion of the collector, or under instruc- 

 tions of the Commissioner of Internal Revenue. 



SEC. C. That all oleomargarine shall be packed by the manufacturer thereof in fir- 

 kins, tubs, or other wooden packages not before used for that purpose, each contain- 

 ing not less than ten pounds, and marked, stamped, and branded as the Commissioner 

 of Internal Revenue, with the approval of the Secretary of the Treasury, shall pre- 

 scribe; and all sales made by the manufacturers of oleomargarine, aud wholesale 

 dealers in oleomargarine, shall be in original stamped packages. Retail dealers in 

 oleomargarine must sell only from original stamped packages, in quantities not ex- 

 ceeding ten pounds, and shall pack the oleomargarine sold by them in suitable wooden 

 or paper packages, which shall bo marked and branded as the Commissioner of In- 

 ternal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. 

 Every person who knowingly sells or offers for sale, or delivers or offers to 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 -denot- 

 ing 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. 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 manufactory 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 

 cautioned not to use either this package or the stamp thereon again, nor to remove 

 the contents of this package without destroying said stamp, under the penalty pro- 

 vided by law in such cases." Every manufacturer of oleomargarine who neglects to 

 affix such label to any package containing oleomargarine made by him, or sold or of- 

 fered for sale by or for him, and every person who removes any such label so affixed 



