244 Milk and Its Products. 
and be imprisoned not less than six months nor more than two 
years. 
Sec. 11. That every person who knowingly purchases or receives 
for sale any oleomargarine which has not been branded or stamped 
according to law shall be liable to a penalty of fifty dollars for 
each such offense. 
Sec. 12. That every person who knowingly purchases or receives 
for sale any oleomargarine from any manufacturer who has not 
paid the special tax shall be liable for each offense to a penalty 
of one hundred dollars, and to a forfeiture of all articles so pur- 
chased or received, or of the full value thereof. 
Sec. 13. That whenever any stamped package containing oleomar- 
garine is emptied, it shall be the duty of the person in whose hands 
the same is, to destroy utterly the stamps thereon; and any per- 
son who willfully neglects or refuses so to do shall for each such 
offense be fined not exceeding fifty dollars, and imprisoned not less 
than ten days nor more than six months, And any person who 
fraudulently gives away or accepts from another, or who sells, buys, 
or uses for packing oleomargarine, any such stamped package, shall 
for each such offense be fined not exceeding one hundred dollars, 
and be imprisoned not more than one year. Any revenue officer 
may destroy any emptied oleomargarine package upon which the tax- 
paid stamp is found. 
Sec. 14. That there shall be in the office of the Commissioner 
of Internal Revenue an analytical chemist and a microscopist, who 
shall each be appointed by the Secretary of the Treasury, and shall 
each receive a salary of two thousand five hundred dollars per an- 
num; and the Commissioner of Internal Revenue may, whenever in 
his judgment the necessities of the service so require, employ chem- 
ists and microscopists, to be paid such compensation as he may 
deem proper, not exceeding in the aggregate any appropriation made 
for that purpose. And such Commissioner is authorized to decide 
what substances, extracts, mixtures or compounds which may be sub- 
mitted for his inspection in contested cases are to be taxed under 
this act; and his decision in matters of taxation under this act 
shall be final. The Commissioner may also decide whether any 
substance made in imitation or semblance of butter, and intended 
for human consumption, contains ingredients deleterious to the pub- 
lic health; but in case of doubt or contest his decisions in this 
class of cases may be appealed from to a board hereby constituted 
for the purpose, and CPA e Sd pecans conerel of the Army, 
