...rancidity; (2) a butter product with which is mixed a foreign substance to lessen its cost; and (3) " any butter in the manufacture or manipulation of which...of abnormal quantities of water, milk, or cream." In 1907, the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...

...embraced in the third category since there is employed in its manufacture no process or material " with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream." Interpreting the Act in the light of the conditions in the industry at the time it was passed, it is...

...quantities of water, milk, or cream. Emulsified or milk-blended butter falls in this class. (TD 1649.) Butter in the manufacture or manipulation of which any process or material is used whereby the product is made to contain "abnormal quantities of water, milk or cream," is adulterated...

...6233, 6237), imposing a tax on the manufacturer of adulterated butter, and defining such butter as "butter in the manufacture or manipulation of which...process or material is. used with intent or effect of cnusfng the absorption of abnormal quantities of water, milk, or cream," and Itegulation No. 9, promulgated...

...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...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 butter as defined in subsection (a), with intent or effect of cheapening in cost the product or any butter in the manufacture or manipulation of which...absorption of abnormal quantities of water, milk, or cream. (c) PROCESS OR RENOVATED BUTTER. — "Process butter" or "renovated butter" is defined to mean butter...

...to butter as defined in subsection (a), with intent or effect of cheapening in cost the product or any butter in the manufacture or manipulation of which...absorption of abnormal quantities of water, milk, or cream. (c) PROCESS OR RENOVATED BUTTER. — "Process butter" or "renovated butter" is defined to mean butter...

...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...absorption of abnormal quantities of water, milk, or cream; * * * SECTION 1, ACT OF AUGUST 2, 1886 (24 STAT. 209) * * * That for the purposes of this Act, the...

...herein defined, with intent or effect of cheapening in cost the product. The third method defines — Any butter in the manufacture or manipulation of which...absorption of abnormal quantities of water, milk, or cream. * * * Under the definition of butter as given in the law, the use of salt is permissible and is not...

...manipulation of it"— that is, in the making of it or in the making over of it or making it ready for market, in the manufacture or manipulation of which any process...absorption of abnormal quantities of water, milk, or cream, and doing this would make it adulterated butter, if it was done with intent or effect and in a business...