274 Milk and Its Products. 



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 ai-ticles so pur- 

 chased or received, or of the full value thereof. 



Sec. 13. That whenever any stamped package containing oleomar- 

 garine is emptied, it shall be the duty of the person in whose hands 

 the same is, to destroy utterly the stamps thereon ; and any per- 

 son who willfully 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 exceeding 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 each be appointed by the Secretary of the Treasury, and shall 

 each receive a salary of two thousand five hundred dollars per an- 

 num ; and the Commissioner of Internal Revenue may, whenever in 

 his judgment the necessities of the service so require, employ chem- 

 ists 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 sub- 

 mitted for his inspection in contested cases are to be taxed under 

 this act ; and his decision in matters of taxation 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 pub- 

 lic health ; but in case of doubt or contest his decisions 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, 



