Dairy Laws. 273 



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 assess- 

 ment 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 all 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 oleomargarine 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 soj affixed and canceled, 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 affixed ; and the owner or 

 importer of such oleomargarine shall be liable to all the penal 

 provisions 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 can- 

 celing 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 customs officer as such 

 collector may direct ; and every officer of customs who permits 

 any such oleomargarine to pass out of his custody or control with- 

 out compliance by the owner or importer thereof with the provi- 

 sions of this section relating thereto, shall be guilty of a misde- 

 meanor, 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 pur- 

 porting or claimed to have been imported, not put up in pack- 

 ages and stamped as provided by this act, shall be fined not less 

 than five hundred dollars nor more than five thousand dollars, 



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