^OO ILLINOIS STATE DAIRYMEN'S ASSOCIATION. 



COMMISSIONER OFINTERNAL, REVENUE TO DECIDE WHAT 

 SHALL PAY TAX. 



Sec. 14. That there shall be in the office of the Commissioner of In- 

 ternal Revenue an analytical chemist and a microseopist who shall each 

 be appointed by the Secretary of the Treasury, and shall each receive a 

 salary of two thousand five hundred dollars per annum; and the Com- 

 missioner of Internal Revenue may, whenever in his judgment the neces- 

 sities of the service so require, employ chemists and microscopists, to be 

 paid such compensation as he may deem pi oper, not exceeding in the ag- 

 gregate any appropriation made for that purpose. And such Commis- 

 sioner is authorized to decide what substances, extracts, mixtures, or 

 compounds which may be submitted for his inspection in contested cases 

 are to be taxed under this act; and his decision in matters of taxation un- 

 der this act shall be final. The Commisioner may also decide whether 

 any substance made in imitation or semblance of butter, and intended 

 for human consumption, contains ingredients deleterious toi the public 

 health; but in case of doubt or contest his decision in this class of cases 

 may be appealed: from to aboard hereby constituted for the purpose, and 

 composed of the Surgeon-General of the Army, the Surgeon-General of 

 the Navy, and the Commissioners of Agriculture; and the decisions) of 

 this board shall be final in the premises. 



FORFEITURE AND FINE TOR UNSTAMPED GOODS. 



Sec. 15. That all packages of oleomargarine subject to tax under 

 this act that shall be found without ?tamps or marks as herein provided, 

 and all oleomargarine intended for human consumption which contains 

 ingredients adjudged, as hereinbefore provided, to be deleterious to the 

 public health, shall be forfeited to ihe United States. Any person who 

 shall wilfully remove or deface the stamps, marks or brands on package 

 containing oleomargarine taxed as provided herein shall be guilty of a 

 misdemeanor, and shall be punished by a fine of not less than one hun- 

 dred dollars nor more than two thousand dollars, and by improsonment 

 for not less than thirty days nor mere than six months. 



NO TAX ON EXPORTS. 



Sec. 16. That oleomargarine may be removed from the place of 



manufacture for export to a foreign country without payment of tax or 



affixing stamps thereto, under such regulations and the filing of such 



bonds and other security as the commissioner of internal revenue, with 



