THE NATIONAL OLEO LAW. Xui. 



Oleomargarine. And sections thirty-two hundred and thirty-two, thirty-two hundred and thirty- 

 three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred 

 and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty- 

 two hundred and thirty-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, so 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 of 

 oleomargarine commences business subsequent to the thirtieth day of June of any year, the 

 special tax shall be reckoned from the first day of July in that year, and shall be five hundred 

 dollars. 



Provided, further, That wholesale dealers who vend no other oleomargarine or butterine except 

 that upon which a tax of one-fourth of one cent per pound is imposed by this A ct, as amended, shall 

 pay two hundred dollars; and such retail dealers as vend no other oleomargarine or butterine except 

 that upon which is imposed by this Act, as amended, a tax of one-fourlh of one cent per pound shall 

 pay six dollars. 



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

 without havine 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 nor more than five thousand dollars; and 

 every person who carrieson the business of a wholesale dealer in oleomargarine 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 five hundred nor more than two thousand dollars; and every person 

 who carries on the business of a retail dealer in oleomargarine 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, inventories, 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 Internal Revenue, with the approval of the Secretary of the 

 Treasury, may, by regulation, 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; and the sum of said bond may be increased from time to time and addi- 

 tional sureties lequired at the discretion of the collector or under instructions of the Commissioner 

 of Internal Revenue. 



SEC. 6. That all oleomargarine shall be packed by the manufacturer thereof in firkins, tubs, 

 or other wooden packages not before used for that purpose, each containing 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 prescribe; and all sales made by manufacturers 

 of oleomargarine and wholesale dealers in oleomargarine shall be in original stamped packages. 

 Retail dealers in oleoma -ganne must sell only from original stamped packages in quantities not 

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

 paper packages, which shall be marked and branded as the Commissioner of Internal 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 denoting a less amount of tax than 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 aflix, 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 again or 

 the stamp thereon again, nor to remove the contents of this package without destroying said 

 stamp, under the penalty provided 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 

 offered for sale by or for him, and every person who removes any such label so affixed 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 removed for con- 

 sumption or use, there shall be assessed and collected a tax of ten cents per pound, to be paid by the 

 manufacturer thereof; and any fractional part of a pound in a package sJiall be taxed as a pound; 

 Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any 

 shade of yellow said tax shall be one-fourth of one cent per pound. The tax levied by this section shall 

 be represented by coupon stamps: and the provisions of existing laws governing the engraving, issue, 

 sale, accountability, effacement and destruction of stamps relating to tobacco and snuff, as far as 

 applicable, are hereby made to apply to stamps provided for by this section. 



SEC. 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 oleomargarine imported 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 oleomargarine manufactured in the 

 United States. The stamps shall be affixed and canceled by the owner or Importer of the oleo- 

 margarine 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 can- 

 celed, 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 



