270 Milk and Its Products. 



THE OLEOMARGARINE LAW. 



AN ACT defining butter, also imposing a tax upon and regulating the manu- 

 facture, sale, importation and exportation of oleomargarine. 



Be it enacted bi/ the Senate and House of Representatives of the 

 United States of America in Congress assembled, That for the pur- 

 pose of this act the word "butter" shall be understood to mean 

 the food product usually known as butter, and which is made exclu- 

 sively from milk or cream, or both, with or without common salt, 

 and with or without additional coloring matter. 



Section 2. That for the purposes of this act certain manufac- 

 tured substances, certain extracts, and certain mixtures and com- 

 pounds, including such mixtures and compounds with butter, shall 

 be known and designated as " oleomargarine ; " namely : All sub- 

 stances heretofore known as oleomargarine, oleo, oleomargarine oil, 

 butterine, lardine, suine and neutral ; all mixtures and compounds 

 of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, 

 and neutral ; all lard extracts and tallow extracts ; and all mix- 

 tures and compounds of tallow, beef -fat, suet, lard, lard-oil, veg- 

 etable-oil, aunatto and other coloring matter, intestinal fat, and offal 

 fat made in imitation or semblance of butter, or when so made 

 calculated or intended to be sold as butter, or for butter. 



Sec. 3. That special taxes are Imposed as follows : 



Manufacturers of oleomargarine shall pay six hundred dollars. 

 Every person who manufactures oleomargarine for sale shall be 

 deemed a manufacturer of oleomargarine. 



Wholesale dealers in oleomargarine shall pay four hundred and 

 eighty dollars. Every person who sells or offers for sale oleomar- 

 garine in the original manufacturer's packages shall be deemed a 

 wholesale dealer in oleomargarine. But any manufacturer of oleo- 

 margarine who has given the required bond and paid the required 

 special tax, and who sells only oleomargarine of his own produc- 

 tion, at the place of manufacture, in the original packages to which 

 the tax-paid stamps are aflftxed, shall not be required to pay the 

 special tax of a wholesale dealer in oleomargarine on account of 

 such sales. 



Retail dealers in oleomargarine shall pay forty-eight dollars. 

 Every person who sells oleomargarine in less quantities than ten 

 pounds at one time shall be regarded as a retail dealer in oleo- 

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

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



