296 ILLINOIS STATE DAIRYMEN'S ASSOCIATION. 



gaiine commences business subsequent to the thirtieth day of June in any 

 year, the special tax shall be reckoned from the first day of July in that 

 year, and shal be five hundred dollars. 



Provided, further, That wholesale dealers who vend no other oleo- 

 margarine or butterine except that upon which a tax of one-fourth of one 

 cent per pound is imposed by this Act, as amended, shall pay two hundred 

 dollars; and such retail dealers as vend no: other' oleomargarine or butter- 

 ine except that upon which is imposed by this Act, as amended, a tax of 

 one-fourth of one cent per pound shall pay six dollars." 



PENALTIES FOR MANUFACTURING WITHOUT FIRST PAYING TAX. 



Sec. 4. That every person who carries on the business of a manufac- 

 ture! of 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 one thousand and not more than five thousand dollars; 

 and every person who carries on the business of a wholesale dealer in oleo- 

 margarine 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 per- 

 son who carries on the business of a retail dealer in oleomargarine with- 

 out; having paid the special tax therefor, as required by law, shall, be- 

 sides being liable to the payment of the tax, be fined not less than fifty 

 nor more tban five hundred dollars for each and every offense. 



m 



MUSTiGIVE BOND AND MAKE REPORTS. 



Sec. 5. That every manufacturer of oleomargarine shall file with 

 the collector of internal revenue of the district in which his manufactory 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 Rev- 

 enue, with the approval of the Secretary of the Treasury, may, by regula- 

 tion, require. But the bond required of such manufacturer shall be with 

 sureties satisfactory to the collector of internal revenue, and in a 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 required at the 

 discretion of the collector or under instructions of the Commissioner of 

 Internal Revenue. 



