Dairy Laws. 243 
Src. 9. That whenever any manufacturer of oleomargarine sells, 
or removes for sale or consumption, any oleomargarine upon which 
the tax is required to be paid by stamps, without the use of the 
proper stamps, it shall be the duty of the Commissioner of Internal 
Revenue, within a period of not more than two years after such 
sale or removal, upon satisfactory proof, to estimate the amount 
of tax which has been omitted to be paid, and to make an assess- 
ment therefor and certify the same to the collector, The tax so 
assessed shall be in addition to the penalties imposed by law for 
such gale or removal. 
Sec. 10. That all oleomargarine imported from foreign countries 
shall, in addition to any import duty imposed on the same, pay an 
internal revenue tax of fifteen cents per pound, such tax to be 
represented by coupon stamps as in the case of oleomargarine 
manufactured in the United States. The stamps shall be affixed 
and canceled by the owner or importer of the oleomargarine while 
it is in the custody of the proper custom-house officers; and the 
oleomargarine shall not pass out of the custody of said officers 
until the stamps have been so, affixed and canceled, but shall be put 
up in wooden packages, each containing not less than ten pounds, 
as prescribed in this act for oleomargarine manufactured in the 
United States, before the stamps are affixed; and the owner or 
importer of such oleomargarine shall be liable to all the penal 
provisions of this act prescribed for manufacturers of oleomargarine 
manufactured in the United States. Whenever it is necessary to 
take any oleomargarine so imported to any place other than the 
public stores of the United States for the purpose of affixing and can- 
celing such stamps, the collector of customs of the port where such 
oleomargarine is entered shall designate a bonded warehouse to which 
it shall be taken, under the control of such customs officer as such 
collector may direct; and every officer of customs who permits 
any such oleomargarine to pass out of his custody or control with- 
out compliance by the owner or importer thereof with the provi- 
sions of this section relating thereto, shall be guilty of a misde- 
meanor, and shall be fined not less than one thousand dollars nor 
more than five thousand dollars, and imprisoned not less than six 
months nor more than three years. Every person who sells or 
offers for sale any imported oleomargarine, or oleomargarine pur- 
porting or claimed to have been imported, not put up in pack- 
ages and stamped as provided by this act, shall be fined not less 
than five hundred dollars nor more than five thousand dollars, 
Q 
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