374 Milk and Its Products 
tax shall be liable for each offense to a penalty of one hundred dollars, 
and to a forfeiture of all articles so purchased or received, or of the full 
value thereof. 
Src. 13, Act of August 2, 1886: : 
That whenever any stamped package containing oleomargarine is 
emptied, it shall be the duty of the person in whose hands the same is 
to destroy utterly the stamps thereon; and any person who willfully 
neglects or refuses so to do shall for each such offense be fined not exceed- 
ing 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 exceed- 
ing 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. 
Src. 14, Act of August 2, 1886: 
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 annum; and the Com- 
missioner of Internal Revenue may, whenever in his judgment the 
necessities of the service so require, employ chemists 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, mix- 
tures, or compounds which may be submitted-for his inspection in 
contested cases are to be taxed under this act; and his decision in mat- 
ters 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 public health; but in case of doubt or contest his 
decision 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, the Surgeon-General of the Navy, and the Commissioner 
(now Secretary) of Agriculture; and the decisions of this board shall be 
final in the premises. 
Src. 15, Act of August 2, 1886: 
That all packages of oleomargarine subject to tax under this act 
that shall be found without stamps or marks as herein provided, and 
all oleomargarine intended for human consumption which contains 
ingredients adjudged, as hereinbefore provided, to be deleterious to 
