370 Milk and Its Products 
tinal 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, Act of August 2, 1886, as amended by Section 2 of the Act 
of May 9, 1902, provides as follows: 
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. 
And any person that sells, vends, or furnishes oleomargarine for the 
use and consumption of others, except to his own family table without 
compensation, who shall add to or mix with such oleomargarine any arti- 
ficial coloration that causes it to look like butter of any shade of yellow 
shall also be held to be a manufacturer of oleomargarine within the mean- 
ing of said Act, and subject to the provisions thereof. 
Wholesale dealers in oleomargarine shall pay four hundred and 
eighty dollars. Every person who sells or offers for sale oleomargarine 
in the original manufacturer’s packages shall be deemed u wholesale 
dealer in oleomargarine. But any manufacturer of oleomargarine who 
has given the required bond and paid the required special tax, and who 
sells only oleomargarine of his own production, at the place of manu- 
facture, in the original packages to which the tax-paid stamps are 
affixed, 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 oleomargarine. 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: Provided 
further, That wholesale dealers who vend no other oleomargarine or butter- 
ine except that upon which a tax of one-fourth of one cent per pound is 
imposed by this Act, as amended, shall pay two hundred dollars; and such 
retail dealers as vend no other oleomargarine or butterine except that wpon 
which is imposed by this Act, as amended, a tax of one-fourth of one cent 
per pound shall pay six dollars. 
