240 Milk and Its Products. 
THE OLEOMARGARINE LAW, 
AN ACT defining butter, also imposing a tax upon and regulating the manu- 
facture, sale, importation and exportation of oleomargarine. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That for the pur- 
pose of this act the word “butter” shall be understood to mean 
the food product usually known as butter, and which is made exclu- 
sively from milk or cream, or both, with or without common salt, 
and with or without additional coloring matter. 
Section 2. That for the purposes of this act certain manufac- 
tured substances, certain extracts, and certain mixtures and com- 
pounds, including such mixtures and compounds with butter, shall 
be known and designated as “ oleomargarine ;” namely: All sub- 
stances heretofore known as oleomargarine, oleo, oleomargarine oil, 
butterine, Jardine, suine and neutral; all mixtures and compounds 
of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, 
and neutral; all lard extracts and tallow extracts; and all mix- 
tures and compounds of tallow, beef-fat, suet, lard, lard-oil, veg- 
etable-oil, annatto and other coloring matter, intestinal 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. 
Src. 3. 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. 
Wholesale dealers in oleomargarine shall pay four hundred and 
eighty dollars. Every person who sells or offers for sale oleomar- 
garine in the original manufacturer’s packages shall be deemed a 
wholesale dealer in oleomargarine. But any manufacturer of oleo- 
margarine who has given the required bond and paid the required 
special tax, and who sells only oleomargarine of his own produc- 
tion, at the place of manufacture, 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 oleo- 
margarine. And sections thirty-two hundred and thirty-two, thirty- 
two hundred and thirty-three, thirty-two hundred and thirty-four, 
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