Dairy Laws. 241 
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. 
Sec. 4. That every person who carries on the business of a 
manufacturer of oleomargarine without having paid the special tax 
therefore, 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 wholesale dealer in oleomargarine 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 five 
hundred nor more than two thousand dollars; and every person 
who carries on the business of a retail dealer in oleomargarine 
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 and 
every offense. 
Sec. 5, That every manufacturer of oleomargarine shall file with 
the collector of internal revenue of the district in which his man- 
ufactory 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 to his factory, 
and conduct his business under such surveillance of officers and 
agents, as the Commissioner of Internal Revenue, with the appro- 
val 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 wa penal 
sum of not less than five thousand dollars; and the sum of said 
bond may be increased from time to time and additional sureties re- 
quired at the discretion of the collector, or under instructions of 
the Commissioner of Internal Revenue. 
Sec. 6. That all oleomargarine shall be packed by the manu- 
facturer thereof in firkins, tubs or other wooden packages, not be- 
fore used for that purpose, each containing not less than ten 
pounds, and marked, stamped and branded as the Commissioner of 
Internal Revenue, with the approval of the Secretary of the Treas- 
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