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to law shall be liable to a penalty of fifty dollars for each such offense. (24 Stat. 211.)
See note to sections 1 and 9 of this act, ante, $$ 6215, 6221. $ 6224. (Act Aug. 2, 1886, c. 840, § 12.) Purchasing oleomarga
rine from manufacturer who has not paid special tax; pen
alty. Every person who knowingly purchases or receives for sale any oleomargarine from any manufacturer who has not paid the, special tax shall be liable for each offense to a penalty of one hundred dollars, and to a forfeiture of all articles so purchased or received, or of the full value thereof. (24 Stat. 211.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6225. (Act Aug. 2, 1886, c. 840, § 13.) Stamps on emptied pack
ages to be destroyed; penalty for neglect, etc. Whenever any stamped package containing oleomargarine 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 oleomargarine, any such stamped package, 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 oleomargarine package upon which the tax-paid stamp is found. (24 Stat. 211.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6226. (Act Aug. 2, 1886, c. 840, § 14.) Appointment of chem
ists, etc.; salary; decision as to substance liable to tax, etc. There shall be in the office of the Commissioner of Internal Revenue an analytical chemist and a microscopist, 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 Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose. And such Commissioner 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 under this act shall be final. The Commissioner may also decide whether any substance made in imitation or semblance of butter, and intended for human consumption, contains ingredients deleterious to the public health; but in case of doubt or contest his decisions in this class of cases may be appealed from to a board hereby constituted for the purpose, and composed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Commissioner of Agriculture; and the decisions of this board shall be final in the premises. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, $8 6215, 6221. § 6227. (Act Aug. 2, 1886, c. 840, § 15.) Forfeiture of unstamped
or deleterious oleomargarine; removal of stamp, etc.; pen
alty. All packages of oleomargarine subject to tax under this act, that shall be found without stamps 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 the United States. Any person who shall willfully remove or deface the stamps, niarks, 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 hundred dollars nor more than two thousand dollars, and by imprisonment for not less than thirty days nor more than six months. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6228. (Act Aug. 2, 1886, c. 840, § 16.) Exportation of oleomar
garine; regulations. 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 the approval of the Secretary of the Treasury, may prescribe. Every person who shall export oleomargarine shall brand upon every tub, firkin, or other package containing such article the word "oleomargarine,” in plain Roman letters not less than one-half inch square. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6229. (Act Aug. 2, 1886, c. 840, § 17.) Fraud by manufacturer
of oleomargarine; penalty. Whenever any person engaged in carrying on the business of manufacturing oleomargarine defrauds, or attempts to defraud, the United States of the tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the factory and manufacturing apparatus used by him, and all oleomargarine and all raw material for the production of oleomargarine found in the factory and on the factory premises, and 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 three years. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6230. (Act Aug. 2, 1886, c. 840, § 18.) Failure to comply with
law; penalty; forfeiture. If any manufacturer of oleomargarine, any dealer therein or any importer or exporter thereof shall knowingly or willfully omit, neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be the manufacturer of or a wholesale dealer in oleomargarine, all the oleomargarine owned by him, or in which he has any interest as owner, shall be forfeited to the United States. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. $ 6231. (Act Aug. 2, 1886, c. 840, § 19.) Recovery of fines, etc.
All fines, penalties, and forfeitures imposed by this act may be recovered in any court of competent jurisdiction. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6232. (Act Aug. 2, 1886, c. 840, § 20.) Regulations.
The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act. (24 Stat. 212.)
See notes to sections 1 and 9 of this act, ante, 88 6215, 6221. § 6233. (Act May 9, 1902, c. 784, § 4.) Butter, adulterated but
ter, and process or renovated butter, definition of. For the purpose of this Act "butter” is hereby defined to mean an article of food as defined in "An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August second, eighteen hundred and eighty-six; that “adulterated butter” is hereby. defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any. substance foreign to butter as herein defined, with intent or effect of cheapening in cost the product or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream; that “process butter" or "renovated butter" is hereby defined to mean butter which has been subjected to any process by which it is melted, clarified or refined and made to resemble genuine butter, always excepting "adulterated butter" as defined by this Act. (32 Stat. 194.)
These provisions were the first paragraph of section 4 of the Oleomargarine Act of 1902, cited above.
Section 1 of the act provided that all articles known as oleomargarine, butterine, imitation, process, renovated, or adulterated butter, or imitation cheese, or any substance in the semblance of butter or cheese, not the usual product of the dairy, and not made exclusively of pure and unadulterated milk or cream, transported into any State, etc., and remaining therein for use, consumption, sale, or storage therein, should be subject to the laws of such State, etc., enacted in the exercise of its police powers, and should not be exempt therefrom by reason of being introduced in original packages or otherwise. It is set forth post, under Title LVI B, “Regulation of Interstate and Foreign Commerce as to Particular Subjects,” c. B, $ 8740.
Sections 2 and 3 of the act amended sections 3 and 8, respectively, of the Oleomargarine Act of Aug. 2, 1886, c. 840, and are incorporated into the sections so amended as set forth ante, 88 5977, 6220.
The paragraphs of this section immediately following the first paragraph thereof set forth here, imposing special taxes upon manufacturers of and dealers in process or renovated butter and adulterated butter, are set forth ante, 88 5968, 5978.
The remaining paragraphs of this section, and sections 5 and 6 of this act, are set forth post, 88 6234–6239, 6241.
Section 7 of the act provided that the act should take effect July 1, 1902.
Act Aug. 2, 1886, c. 840, § 1, mentioned in this section as defining butter, is set forth ante, § 6215. Many of the provisions of sections 3–8 of that act, relating to manufacturers of and dealers in oleomargarine and to the manufacture and sale of oleomargarine, were similar to those of further para
graphs of this section, post, 88 6234–6238. § 6234. (Act May 9, 1902, c. 784, § 4.) Manufacturer's statement
of business, inventories, books, returns, and signs. Every manufacturer of process or renovated butter or adulterated butter 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 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 hundred 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. (32 Stat. 194.)
See notes to the first paragraph of this section, ante, 8 6233. § 6235. (Act May 9, 1902, c. 784, § 4.) Adulterated butter, how
packed and sold; penalty. All adulterated butter 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 Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and all sales made by manufacturers of adulterated butter shall be in original stamped packages.
Dealers in adulterated butter must sell only original or from original stamped packages, and when such original stamped packages are broken the adulterated butter sold from same shall be placed 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 adulterated butter in any other form than in new wooden or paper packages as above described, or who packs in any package any adulterated butter 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. (32 Stat. 194.)
See notes to the first paragraph of this section, ante, $ 6233. § 6236. (Act May 9, 1902, c. 784, § 4.) Label and notice on pack
age of adulterated butter; penalty. Every manufacturer of adulterated butter shall securely affix, by pasting, on each package containing adulterated butter manufactured by him a label on which shall be printed, besides the number of the manuiactory and the district and State in which it is situated, these words: "Notice.-That the manufacturer of the adulterated butter 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, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases.” Every manufacturer of adulterated butter who neglects to affix such label to any package containing adulterated butter made by him, or sold or offered for sale for or by 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. (32 Stat. 194.)
See notes to the first paragraph of this section, ante, § 6233. § 6237. (Act May 9, 1902, c. 784, § 4.) Tax on adulterated or reno
vated butter; stamps. Upon adulterated butter, when manufactured or 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 shall be taxed as a pound, and that upon process or renovated butter, when manufactured or sold or removed for consumption or use, there shall be assessed and collected a tax of one-fourth of one cent per pound, to be paid by the manufacturer thereof, and any fractional part of a pound shall be taxed as a pound. The tax to be levied by this section shall be represented by coupon stamps, and the provisions of existing laws governing engraving, issuing, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to the stamps provided by this section. (32 Stat. 194.)
See notes to the first paragraph of this section, ante, 8 6233. The provisions governing the issuance, sale, accountability, and destruction of stamps relating to tobacco and snuff were made by R. S. $$ 3369–
3376, ante, 88 6178-6185. § 6238. (Act May 9, 1902, c. 784, § 4.) Provisions relating to oleo
margarine applicable to adulterated butter. The provisions of sections nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty, and twenty-one of “An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine,” approved August second, eighteen hundred and