302 



ILLINOIS STATE DAIRYMEN'S ASSOCIATION. 



tieth day succeeding the date of the passage of this act. shall be deemed 

 to be taxable under section eight of this act, and shall be taxed, and shall 

 have affixed thereto the stamps, maiks, and brands required by this act or 

 by regulations made pursuant to this act; and for the purposes of secur- 

 ing the affixing of the stamps, marks, and brands required by this act, the 

 oleomargarine shall be regarded as having been manufactured and sold, or 

 removed from the manufactory for consumption or use, on on" after the day 

 this act takes effect; and such stock on hand at the time of the taking 

 effect of this act may be stamped, marked, and. branded under special reg- 

 ulations of the Commissioner of Internal Revenue, approved by the Sec- 

 retary of the Treasury; and the Commissioner of Internal Revenue may 

 authorize the holder of such packages to mark and brand the same and 

 to affix thereto the proper tax-paid stamps. 



WHEN TAXES MAY BE PAID. 



Sec. 53. That all special taxes shall become due on the first day of 

 July, eighteen hundred and ninety-cne, and on the first day of July in each 

 year thereafter, or on commencing any trade or business on which such 

 tax is imposed. In the former case the tax shall be reckoned 1 for one 

 year; and in the latter case it shall be reckoned proportionately, from the 

 first day of the month in which the liability to a special tax commenced) to 

 the first day of July following. Special tax stamps may be issued for the 

 months of May and June, eighteen hundred and ninety-one, upon pay- 

 ment of the amount of tax reckoned proportionately under the laws now in 

 force, and such stamps which have been or may be issued for the period 

 ending April thirtieth, eighteen hundred and ninety-one, may, upon pay- 

 ment of one-sixth of the amount required to be paid for such stamps for 

 one year, be extended until July 1st. eighteen hundred and ninety-one, 

 under such regulations as may be prescribed by the Commissioner of In- 

 ternal Revenue. And it shall be the duty of special tax-payers to render 

 their returns to the deputy collector at such times within the calendar 

 month in which the special tax liability commenced as shall enable him 

 to receive such returns, duly signed and verified, not later than the last 

 day of the month, except in cases of sickness or absence, as provided for 

 in section three thousand one hundred and seventy-six of the Revised 

 Statutes. 



OLEOMARGARINE SEBJECT TO LAWS OF STATES. 

 That all articles known as aleomargarine, butterine, imitation pro- 



