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§ 6213. (R. S. § 3404.) Purchasing cigars not branded or
stamped. Every person who purchases or receives for sale any cigars which have not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each such offense.
Act June 30, 1864, c. 173, $ 92, 13 Stat. 263. Act July 13, 1866, c. 184, $ 9, 14 Stat. 126. Act July 20, 1868, c. 186, § 89, 15 Stat. 162.
(R. S. § 3405. Superseded.) This section imposed a penalty for buying cigars from a manufacturer who had not paid the special tax. It became inoperative by the repeal of special
taxes by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, ante, $ 6177. § 6214. (R. S. § 3406.) Stamps on emptied cigar-boxes to be
destroyed; penalty for neglect, etc. Whenever any stamped box containing cigars, cheroots, or cigarettes, is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon. And any person 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 cigars, cheroots, or cigarettes, any such stamped box, 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 cigar-box upon which a cigar-stamp is found.
Act March 2, 1867, c. 169, § 32, 14 Stat. 484. Act July 20, 1868, c. 186, 8$ 72, 89, 15 Stat. 156, 162. Act June 6, 1872, c. 315, 8 33, 17 Stat. 255.
CHAPTER SEVEN A Oleomargarine, Adulterated Butter, and Process or
This chapter, inserted here as additional to the chapters of this Title in the Revised Statutes, includes provisions of the Oleomargarine Act of Aug. 2, 1886, c. 840, 24 Stat. 209, and subsequent acts amendatory thereof or relating
to adulterated butter and process or renovated butter. Sec.
Sec. 6215. Butter, definition of.
6224. Purchasing oleomargarine from 6216. Oleomargarine, definition of.
manufacturer who has not paid 6217. Manufacturer's statement of
special tax; penalty. business, inventories, bonds, 6225. Stamps on emptied packages to books, returns.
be destroyed; penalty for neg. 6218. Oleomargarine, how put up and
lect, etc. how retailed; penalty.
6226. Appointment of chemists, etc.; 6219. Label and notice on packages of
salary; decision as to substance oleomargarine; penalty.
liable to tax, etc. 6220. Tax on oleomargarine.
6227. Forfeiture of unstamped or dele6221. Assessment of tax on oleomar
terious oleomargarine; removal garine sold without stamps.
of stamps, etc.; penalty. 6222. Imported oleomargarine.
6228. Exportation of oleomargarine; 6223. Purchasing oleomargarine
regulations. branded or stamped; penalty. 6229. Fraud by manufacturer of oleo
Sec. 6230. Failure to comply with law; pen- 6236. Label and notice on package of alty; forfeiture.
adulterated butter; penalty. 6231. Recovery of fines, etc.
6237. Tax on adulterated or renovated 6232. Regulations.
butter; stamps. 6233. Butter, adulterated butter, and 6238. Provisions relating to oleomarprocess or renovated butter,
garine applicable to adulterated definition of.
butter. 6234. Manufacturer's statement of busi- 6239. Inspection of process or renovatness, inventories, books,
ed butter; marks; punishments. turns, and signs.
6240. Sanitary regulation of renovated 6235. Adulterated butter, how packed
butter factories. and sold; penalty.
6241. Wholesale dealers to keep books
and render returns; penalty. § 6215. (Act Aug. 2, 1886, c. 840, § 1.) Butter, definition of.
For the purposes of this act the word "butter” shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter. (24 Stat. 209.)
This was the first section of the Oleomargarine Act of Aug. 2, 1886, cited above.
Section 2 and sections 5–20 of the act are set forth post, 88 6216-6232.
Sections 3 and 4 of the act, relating to special taxes upon manufacturers and dealers, are set forth ante, 88 5967, 5977.
Section 21 of the act, prescribing the time of taking effect of the act, and providing for the tax on oleomargarine found on the premises of any dealer thereafter, is omitted as temporary merely, and executed.
The definition of the word "butter," in this section, was adopted, and the terms "adulterated butter," "process butter," and "renovated butter" were defined, for the purposes of Act May 9, 1902, c. 784, amending this act, by section 4 of that act, set forth post, $ 6233.
Provisions similar to those relating to manufacturers of and dealers in oleomargarine and to the manufacture and sale of oleomargarine, made by sections 3–8 of this act, were enacted, applying to manufacturers of and dealers in, and to the manufacture and sale of process or renovated butter and adulterated butter, and the provisions of sections 9–21 of this act were made applicable to manufacturers of adulterated butter, to an extent necessary to enforce the marking, etc., and the regulation of the exportation and importation of adulterated butter, by Act May 9, 1902, c. 784, § 4, set forth post, $8
6233—6238. § 6216. (Act Aug. 2, 1886, c. 840, § 2.) Oleomargarine, defini
tion of. For the purposes of this act certain manufactured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine," namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter. (24 Stat. 209.) See notes to section 1 of this act, ante, 6215.
§ 6217. (Act Aug. 2, 1886, c. 840, § 5.) Manufacturer's state
ment of business, inventories, bonds, books, returns. 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 materials and products, shall put up such signs and affix such number of his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, 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. (24 Stat. 210.)
See notes to section 1 of this act, ante, $ 6215.
Similar provisions relating to process or renovated butter were made by
Act May 9, 1902, c. 784, § 4, post, $ 6234. § 6218. (Act Aug. 2, 1886, c. 840, § 6.) Oleomargarine, how put
up and how retailed; penalty. All oleomargarine shall be packed by the manufacturer thereof in firkins, tubs, or other wooden packages not before used for that purpose, each containing not less than ten pounds, and marked, stamped, and branded as the Commissioner of Internal Rev. enue, with the approval of the Secretary of the Treasury, shall prescribe; and all sales made by manufacturers of oleomargarine, and wholesale dealers in oleomargarine shall be in original stamped packages. Retail dealers in oleomargarine must sell only from original stamped packages, in quantities not exceeding ten pounds, and shall pack the oleomargarine sold by them in suitable wooden or paper packages, which shall be marked and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any oleomargarine in any other form than in new wooden or paper packages as above described, or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years. (24 Stat. 210.)
See notes to section 1 of this act, ante, $ 6215.
Act May 9, 1902, c. 784, § 4, post, $ 6235. § 6219. (Act Aug. 2, 1886, c. 840, § 7.) Label and notice on pack
ages of oleomargarine; penalty. Every manufacturer of oleomargarine shall securely affix, by pasting, on each package containing oleomargarine manufactured by him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words:
"Notice.—The manufacturer of the oleomargarine herein contained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases.
Every manufacturer of oleomargarine who neglects to affix such label to any package containing oleomargarine made by him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined fifty dollars for each package in respect to which such offense is committed. (24 Stat. 210.)
See notes to section 1 of this act, ante, $ 6215. Similar provisions relating to process or renovated butter were made by Act May 9, 1902, c. 784, § 4, post, $ 6236. § 6220. (Act Aug. 2, 1886, c. 840, § 8, as amended, Act May 9,
1902, c. 784, § 3.) Tax on oleomargarine. Upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected a tax of ten cents per pound, to be paid by the manufacturer thereof; and any fractional part of a pound 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 of vellow said tax shall be one-fourth of one cent per pound. The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section. (24 Stat. 210. 32 Stat. 194.)
See notes to section 1 of this act, ante, $ 6215.
This section, as enacted in Act Aug. 2, 1886, c. 840, § 8, cited above, was amended by increasing the tax from two cents to ten cents per pound, and by inserting a provision relating to the tax on oleomargarine, free from artificial coloration, of one-fourth of 1 cent per pound, as set forth here, by Act May 9, 1902, c. 784, § 3, last cited above.
A tax on adulterated butter and on process or renovated butter was imposed by a provision of section 4 of the amendatory act, set forth post, 6237.
The provisions governing the issuance, sale, accountability, and destruction of stamps relating to tobacco and snuff were made by R. S. 88 3369-3376,
ante, 88 6178-6185. § 6221. (Act Aug. 2, 1886, c. 840, § 9.) Assessment of tax on
oleomargarine sold without stamps. Whenever any manufacturer of oleomargarine sells, or removes for sale or consumption, any oleomargarine upon which the 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 period of not more than two years after such sale or removal, upon satisfactory 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 imposed by law for such sale or removal. (24 Stat. 211.)
See notes to section 1 of this act, ante, $ 6215. The provisions of this section and the eleven sections next following were made applicable to adulterated butter by a provision of Act May 9, 1902, c. 784, § 4, post, § 6237.
The Commissioner was required to estimate the tax on any article sold without the use of proper stamps, by Act Aug. 27, 1894, c. 349, § 47, post,
$ 6348. $ 6222. (Act Aug. 2, 1886, c. 840, § 10.) Imported oleomargarine.
All oleomargarine imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal 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 canceled, but shall be put up in wooden packages, each containing not less than ten pounds, as prescribed in this act for oleomargarine manufactured 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 oleomargarine 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 designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct; and every officer of customs who permits any such oleomargarine to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Every person who sells or offers for sale any imported oleomargarine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this act, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. (24 Stat. 211.)
See notes to sections 1 and 9 of this act, ante, $8 6215, 6221.
Provisions for inspection, and for regulation of importation and transportation, of adulterated foods, etc., are collected under Title LVI B, “Regulations of Interstate and Foreign Commerce, as to Particular Subjects," c.
§ 6223. (Act Aug. 2, 1886, c. 840, § 11.) Purchasing oleomarga
rine not branded or stamped; penalty. Every person who knowingly purchases or receives for sale any oleomargarine which has not been branded or stamped according