Dairy Laws 381 
fzed as one of the ingredients butter artificially colored, if the manu- 
facturer elected to use such ingredient last mentioned, and thereby 
gave to his manufactured product artificial coloration, such product so 
colored, although being oleomargarine, was not within the exception 
created by the proviso, and therefore came under the general rule sub- 
jecting oleomargarine to the tax of ten cents a pound. (Vol. 7, Treas. 
Dec. (1904), Decision No. 795. Supreme Court of the United States. 
No. 301. October Term, 1903. Leo W. McCray, panne in error, vs. 
United States.) 
Oleomargarine.—Opinion of Supreme Court in the palm-oil case.—Supreme 
Court of the United States.—No. 19—October term. 1904.—August Cliff, 
plaintiff in error, 7s. United States, October 24, 1904. 
One of the purposes of the oleomargarine legislation was to prevent 
the sale of oleomargarine as and for butter. When any substance, 
although named as a possible ingredient of oleomargarine, serves only 
the function of coloring the mass so as to cause it to ‘look like butter 
of any shade of yellow,” it is an artificial coloration, and the product 
is subject to a tax of 10 cents per pound. (Treas. Dec. Nos. 615, 839.) 
Regulations prescribed by the Commissioner of Internal Revenue, 
with the approval of the Secretary of the Treasury, in regard to marks 
and brands on packages of oleomargarine, are authorized by law. They 
are matters of detail confided to the Executive branch, the authority 
to make which is within the competency of the legislative branch to 
confer. Courts will take judicial notice of them. (Joseph Wilkins vs. 
United States (1899), 96 Fed. Rep., 837; Vol. 2, Freas. Dec., No. 21623.) 
Such power delegated to the Commissioner, with approval of the 
Secretary, involves no unconstitutional delegation of power (1897). 
(In re Kollock, 165 U. S., 526, 43 Int. Rev. Rec., 170; Prather vs. United 
States, 9 Appeal Cases, D. C., 82.) 
Taxes imposed by the ol garine law as ded. 
SPECIAL TAXES 
Manufacturers of oleomargarine.......... 66... eee teeter e eee eeeee $600 
Wholesale dealers in oleomargarine colored artificially to look like butter.... 480 
Wholesale dealers in oleomargarine not artificially colored only............. 200 
Retail dealers in oleomargarine colored artificially to look like butter....... 48 
Retail dealers in oleomargarine not artificially colored only...............+ 6 
Manufacturers of adulterated butter......... 0.6 cece cece e teen eee eee 600 
Wholesale dealers in adulterated butter..........-0 20sec e cece e eee eeeee 480 
Retail dealers in adulterated butter 
Manufacturers of process or renovated butter..... Wisiele sae eaeto digg Ss ees w Oke 50 
