XIV. THE CREAMERY PATRON'S HANDBOOK. 



affixed; and the owner or Importer of such oleomargarine shall be liable to all the penal pro- 

 visions of this Act prescribed for manufacturers of oleomargarine manufactured in the United 

 States. Whenever it is necessary to take any oleomargarine so imported 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 shall be taken, under the control of such custom officer at such collector 

 may direct; and every officer of customs who permits any such oleomargarine to pass out of his 

 custody or control without compliance by the owner or importer thereof with the provisions 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 imprisoned 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 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 two years. 



SEC. 11. That every person who knowingly purchases or receives for sale any oleomargarine 

 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 for sale any oleomargarine 

 from any manufacturer who has not paid the special tax shall be 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 wilfully neglects or refuses so to do shall for each such offense be fined not 

 exceeding fifty dollars, and imprisoned not less than ten days nor more than six months. And 

 any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for 

 packing oleomargarine, any such stamped package, shall for each such offense be fined not exceed- 

 ing 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 eacU 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 judgment 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 taxa- 

 tion under this Act shall be final. The Commissioner may also decide 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 decision 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 wilfully remove 

 or deface the stamps, marks or brands on packages 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. 16. 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 oleo- 

 margarine 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 manufacturing 

 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 importer or 

 exporter thereof shall knowingly or wilfully omit, neglect, or refuse to do, or cause to be done, 

 any of the things required by law in the carrying on or conducting of his business, or shall do any- 

 thing by this Act prohibited, if there be no specific penalty or punishmont imposed by any other 

 section of this Act for the neglecting, omitting, or refusing to do, or for the doing or causing to be 

 done, the thing required 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 oleo- 

 margarine 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 recovered In 

 any court of competent jurisdiction. 



SEC. 20. That the Commissioner of Internal Revenue, with the approval of the Secretary of 

 the Treasury, may make all needful regulations for the carrying into effect of this Act. 



SEC. 21. That this Act shall go into effect on the ninetieth day after its passage; and all 

 wooden packages containing ten or more pounds of oleomargarine found on the premises of any 

 dealer on or after the ninetieth day succeeding the date of the passage of this Act shall be deemed 

 to be taxable under section eight of this Act, and shall be taxed, and shall have affixed thereto 



