DAIRY PRODUCTS. 7 



from any such package, shall be fined fifty dollars for each package in respect to 

 which such offense is committed. 



SEC. 8. That upon oleomargarine which shall be manufactured and sold, or re- 

 moved for consumption or use, there shall be assessed and collected a tax of two cents 

 per pound, to be paid by the manufacturer thereof ; and any fractional part of a pound 

 in a package shall be taxed a a pound. The tax levied by this section shall be repre- 

 sented by coupon stamps ; and the provisions of existing laws governing the engrav- 

 ing, issue, sale, accountability, effacerneiit, and destruction of stamps relating to to- 

 bacco and snuff, as far as applicable, are hereby made to apply to stamps provided for 

 by this section. 



SKC. 9. That whenever any manufacturer of oleomargarine sells, or removes for 

 sale or consumption, any oleomargarine upon which the tax is required to be paid by 

 stamps, without the use of the proper stamps, it shall be the duty of the Commissioner 

 of Internal Revenue, within a period of not more than two years after such sale or 

 removal, upon satisfactory proof, to estimate the amount of tax which has been 

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

 collector. The tax so assessed shall be in addition to the penalties imposed by law for 

 such sale or removal. 



SEC. 10. That all oleomargarine irnpor ted 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 oleomarga- 

 rine 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 canceled, but shall be put up in 

 wooden packages, each containing not less than ten pounds, as prescribed in this act 

 for oleomargarine manufactured in the United States, before the stamps are affixed; 

 and the owner or importer of such oleomargarine shall bo liable to all the penal 

 provisions of this act prescribed for manufacturers of oleomargarine manufactured 

 in the United States. Whenever it is necessary to take any oleomargarine so im- 

 ported 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 shad 

 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 cus- 

 tody or control without compliance by the owner or importer thereof with the provis- 

 ions 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 im- 

 prisoned 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 bo 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. That every person who knowingly purchases or receives for sale any oleo- 

 margarine 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. That every person who knowingly purchases or receives forsale any oleo- 

 margarine from any manufacturer who has not paid the special tax shall bo liable for 

 each offense to a penalty of one hundred dollars, and to a forfeiture of all articles 

 so purchased or received, or of the full value thereof. 



SEC. 13. That whenever any stamped package containing oleomargarine is emptied, 

 it shall be the duty of the person in whose hands the same is to destroy utterly the 

 stamps thereon ; and any person who willfully neglects or refuses so to do shall for each 

 such offense be fined not exceeding fifty dollars, and imprisoned not less than ten days 

 uor more than six months. And any person who fraudulently gives away or accepts 



