298 ILLINOIS STATE DAIRYMEN'S ASSOCIATION. 



lected a tax of ten cents per pound, to be paid by the manufacturer thereof; 

 and any fractional part of a poun d in a package shall be taxed as a pound: 

 "Provided, When oleomargarine is free from artificial coloration that 

 causes it to look like butter of any shade o*" yellow said tax shall be one- 

 fourth of one cent per pound. Th e tax levied by this section shall be repre- 

 sented by coupon stamps; and 1 the provisions of existing laws governing 

 the engraving, issue, sale, account ability, effacement and destrustion of 

 stamps relating to tobacco and snuff, as far as applicable', are hereby made 

 to apply to stamps provided for by this section. 



PENALTY FOR NON-PAYMENT OF TAX. 



Sec. 9. That whenever any manufacturer of oleomargarine sells, 

 or removes for sale or consumption, any oleomargarine upon which fhe 

 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 pe- 

 riod of not more than two years after such sale or removal, upon satis- 

 factory proof, to estimate the amount of tax which has been omitted to 

 be paid, and to make an assessment therefor and certify the same to the 

 collector. The tax so assessed shall be in addition to the penalties im- 

 posed by law for such sale or removal. 



ADDITIONAL TAX ON IMPORTS. 



Sec. 10. That all oleomargarine imported from foreign countries 

 shall, in addition to any import duty imposed on the same, pay an inter- 

 nal 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 can- 

 celed, but shall be put up in wooden packages, each containing rot less 

 than ten pounds, as prescribed in this act for oleomargarine manufactur- 

 ed 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 oleomargar- 

 ine so imported to any place other than the public stores of the United 

 States for the purpose of affixing and canceling such stamps, the collector 

 of customs of the port where such oleomargarine is entered shall desig- 



