Dairy Laws. 271 



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. 



Sec. 4. That every person who carries on the business of a 

 manufacturer of oleomargarine without having paid the special tax 

 therefore, 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 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 man- 

 ufactory 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 appro- 

 val of the Secretary of the Treasury, may, by regulation, require. 

 But the bond required of such manufacturer shall be w^ith 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 additional sureties re- 

 quired 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 manu-. 

 facturer thereof in firkins, tubs or other wooden packages, not be- 

 fore 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 Treas- 



