THE NATIONAL OLEO LAW. XV. 



the stamps, marks, and brands required by this Act or by regulations made pursuant to this Act; 

 and for the purposes of securing the affixing of the stamps, marks, and brands required by this 

 Act, the oleomargarine shall be regarded as having been manufactured and sold, or removed from 

 the manufactory for consumption or use, on or after the day this Act takes effect; and such stock 

 on hand at the time of the taking effect of this Act may be stamped, marked, and branded under 

 special regulations of the Commissioner of Internal Revenue, approved by the Secretary of the 

 Treasury; and the Commissioner of Internal Revenue may authorize the holder of such package 

 to mark and brand the same and to affix thereto the proper tax-paid stamps. 

 AN ACT to reduce the revenue and equalize the duties on imports, and for other purposes. 

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SEC. 41. That wholesale dealers in oleomargarine shall keep such books and render such 

 returns in relation thereto as the Commissioner of Internal Revenue, with the approval of the 

 Secretary of the Treasury, may, by regulation, require, and such books shall be open at all times 

 to the inspection of any internal revenue officer or agent. 



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SEC. 53. That all special taxes shall become due on the first day of July, eighteen hundred 

 and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade 

 or business on which such tax is imposed. In the former case the tax shall be reckoned for one 

 year; and in the latter case it shall be reckoned proportionately, from the first day of the month 

 in which the liability to a special tax commenced to the first day of July following. Special tax 

 stamps may be issued for the months of May and June, eighteen hundred and ninety one, upon 

 payment of the amount of tax reckoned proportionately under the laws now in force, and such 

 stamps which have been or may be issued for the period ending April thirtieth, eighteen hundred 

 and ninety-one, may, upon payment of one-sixth of the amount required to be paid for such 

 stamps for one year, be extended until July 1st, eighteen hundred and ninety-one, under such 

 regulations as may be prescribed by the Commissioner of Internal Revenue. And it shall be the 

 duty of special tax-payers to render their returns to the deputy collector at such times within the 

 calendar month in which the special tax liability commenced as shall enable him to receive such 

 returns, duly signed and verified, not later than the last day of the month, except in cases of 

 sickness or absence, as provided for in section three thousand one hundred and seventy-six of the 

 Revised Statutes. 



That all articles known as oleomargarine, butterine, imitation process, renovated or adulterated 

 butter, or imitation cheese, or any substance in the semblance of butter or cheese not the usual product 

 of the dairy and not made exclusively of pure and unadulterated milk or cream, transported into any 

 State or Territory or'the District of Columbia, and remaining therein for use, consumption, sale or 

 storage therein, shall, upon the arrival within the limits of such State or Territory or the District of 

 Columbia, be subject to the operation and effect of the laws of such State or Territory or the District of 

 Columbia, enacted in the exercise of its police powers, to the same extent and in the same manner as 

 though such articles or substances had been produced in such State or Territory or the District of 

 Columbia, and shall not be exempt therefrom by reason of being introduced therein in original packages 

 or otherwise. 



RENOVATED AND ADULTERATED BUTTER AMENDMENT. 



SEC. 4. That for the purpose of this Act " butter" is hereby defined to mean an article of 

 food as defined in " An Act defining butter, also Imposing a tax upon and regulating the manufac- 

 ture, sale, importation and exportation of oleomargarine," approved August second, eighteen hun- 

 dred and eighty-six ; that " adulterated butter" is hereby defined to mean a grade of butter pro- 

 duced by mixing, re- working, re-churning in milk or cream, refining or in any way producing a 

 uniform, purified, or improved product from different lots or parcels of melted or unmelted butter 

 or butterfat. in which any acid, alkali, chemical or any substance whatever is introduced or used 

 for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or 

 butterfat with which there is mixed any substance foreign to butter as herein defined, with intent 

 or effect of cheapening in cost the product, or any butter in the manufacture or manipulation of 

 which any process or material is used with intent or effect of causing the absorption of abnormal 

 quantities of water, milk or cream ; that -' process butter " or '-renovated butter" is hereby de- 

 fined to mean butter which has been subjected to any process by which it is melted, clarified or re- 

 fined and made to resemble genuine butter, always excepting " adulterated butter " as defined by 

 this Act. 



That special taxes are imposed as follows : 



Manufacturers of process or renovated butter shall pay fifty dollars per year and manufac- 

 turers of adulterated butter shall pay six hundred dollars per year. Every person who engages in 

 the production of process or renovated butter or adulterated butter as a business shall be con- 

 sidered to be a manufacturer thereof. 



Wholesale dealers in adulterated butter shall pay a tax of four hundred and eighty dollars 

 per annum, and retail dealers in adulterated butter shall pay a tax of forty-eight dollars per an- 

 num. Every person who sells adulterated butter in less quantities than ten pounds at one time 

 shall be regarded as a retail dealer in adulterated butter. 



Every person who sells adulterated butter shall be regarded as a dealer in adulterated but- 

 ter. 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. 



That every person who carries on the business of a manufacturer of process or renovated 

 butter or adulterated butter 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 business of a dealer in adulterated 



