Dairy Laws 377 
That special taxes are imposed as follows: 
Manufacturers of process or renovated butter shall pay fifty dol- 
lars per year and manufacturers of adulterated butter shall pay six 
hundred dollars per year. Every person who engages in the production 
of process or renovated butter or adulterated butter as a business shall 
be considered to be a manufacturer thereof. 
Wholesale dealers in adulterated butter shall pay a tax of four hun- 
dred and eighty dollars per annum, and retail dealers in adulterated 
butter shall pay a tax of forty-eight dollars per annum. Every person 
who sells adulterated butter in less quantities than ten pounds at one 
time shall be regarded as a retail dealer in adulterated butter. 
Every person who sells ‘adulterated butter shall be regarded as a 
dealer in adulterated butter. 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 hun- 
dred 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 person upon whom 
they are imposed. 
That every person who carries on the business of a manufacturer 
of process or renovated butter or adulterated butter 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 one thousand 
and not more than five thousand dollars; and every person who carries 
on the business of a dealer in adulterated butter 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 offense. 
That every manufacturer of process or renovated butter or adul- 
terated butter shall file with the collector of internal revenue of the 
district in which his manufactory 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 of his 
factory, and conduct his business under such surveillance of officers 
and agents as the Commissioner of Internal Revenue, with the approval 
of the Secretary of the Treasury, may by regulation require. But the 
bond required of such manufacturer shall be with sureties satisfactory 
to the collector of internal revenue, and in a penal sum of not less than 
