8 FOODS AND FOOD ADULTERANTS. 



from another, or who sells, buys, or uses for packing oleomargarine, any such stamped 

 package, shall for each such offense be fined not exceeding one hundred dollars, and 

 be imprisoned not more than one year. Any revenue officer may destroy any emptied 

 oleomargarine package upon which the tax-paid stamp is found. 



SEC. 14. That there shall be in the office of the Commissioner of Internal Revenue 

 an analytical chemist and a microscopist, who shall each be appointed by the Secretary 

 of the Treasury, and shall each receive a salary of two thousand five hundred dollars 

 per annum; and the Commissioner of Internal Revenue may, whenever in his judg- 

 ment the necessities of the service so require, employ chemists and microscopists, to 

 be paid such compensation as he may deem proper, not exceeding in the aggregate 

 any appropriation made for that purpose. And such Commissioner is authorized to 

 decide what substances, extracts, mixtures, or compounds which may be submitted 

 for his inspection in contested cases are to be taxed under this act; and his decision 

 in matters of taxation under this act shall be final. The Commissioner may also de- 

 cide whether any substance made in imitation or semblance of butter, and intended 

 for human consumption, contains ingredients deleterious to the public health ; but in 

 case of doubt or contest his decisions in this class of cases may be appealed from to a 

 board hereby constituted for the purpose, and composed of the Surgeon-General of 

 the Army, the Surgeon-General of the Navy, and the Commissioner of Agriculture . 

 and the decisions of this board shall be final in the premises. 



SEC. 15. That all packages of oleomargarine subject to tax under this act that shall 

 be found without stamps or marks as herein provided, and all oleomargarine intended 

 for human consumption which contains ingredients adjudged, as hereinbefore provided, 

 to be deleterious to the public health, shall be forfeited to the United States. Any 

 person who shall willfully remove or deface the stamps, marks, or brands on package 

 containing oleomargarine taxed as provided herein shall be guilty of a misdemeanor, 

 and shall be punished by a fine of not less than one hundred dollars nor more than 

 two thousand dollars, and by imprisonment for not less than thirty days nor more 

 than six months. 



SEC. U>. That oleomargarine may be removed from the place of manufacture for 

 export to a foreign country without payment of tax or affixing stamps thereto, under 

 such regulations and the filing of such bonds and other security as the Commissioner 

 of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. 

 Every person who shall export oleomargarine shall brand upon every tub, firkin, or 

 other package containing such article the word "oleomargarine," in plain Roman 

 letters not less than one half inch square. 



SEC. 17. That whenever any person engaged in carrying on the business of manu- 

 facturing oleomargarine defrauds, or attempts to defraud, the United States of the 

 tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the 

 factory and manufacturing apparatus used by him, and all oleomargarine and all raw 

 material for the production of oleomargarine found in the factory and on the factory 

 premises, and shall be fined not less than five hundred dollars nor more than five 

 thousand dollars, and be imprisoned not less than six months nor more than three 

 years. 



SEC. 18. That if any manufacturer of oleomargarine, any dealer therein or any im- 

 porter or exporter thereof shall knowingly or willfully omit, neglect, or refuse to do, 

 or cause to be done, any of the things required by law in the carrying on or conduct- 

 ing of his business, or shall do anything by this act prohibited, if there be no specific 

 penalty or punishment imposed by any other section of this act for the neglect- 

 ing, omitting, or refusing to do, or for the doing or causing to be done, the thing re- 

 quired or prohibited, he shall pay a penalty of one thousand dollars ; and if the 

 person so offending be the manufacturer of or a wholesale dealer in oleomargarine, all 

 the oleomargarine owned by him, or in which he has any interest as owner, shall be 

 forfeited to the United States. 



SEC. 19. That all fines, penalties, and forfeitures imposed by this act may be re- 

 covered in any court of competent jurisdiction. 



