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Method of sampling butter. (T. D. 1618.)
Adulterated butter.- No assessment should be recommended on the basis of a single sample unless there is other evidence.
(T. D. 1539.) Sec. 5 [act of May 9, 1902 (32 Stat., 196).] All parts of Inspection
renovated butter. an Act providing for an inspection of meats for exportation, approved August thirtieth, eighteen hundred and ninety, and of an Act to provide for the inspection of live cattle, hogs, and the carcasses and products thereof which are the subjects of interstate commerce, approved March third, eighteen hundred and ninety-one, and of amendment thereto approved March second, eighteen hundred and ninety-five, which are applicable to the subjects and purposes described in this section shall apply to process or renovated butter. And the Secretary of Agriculture is hereby authorized and required to cause a rigid sanitary inspection to be made, at such times as he may deem proper or necessary, of all factories and storehouses where process or renovated butter is manufactured, packed, or prepared for market, and of the products thereof and materials going into the manufacture of the same. All process or renovated butter and the packages Marking of rencontaining the same shall be marked with the words “Renovated Butter" or "Process Butter" and by such other marks, labels, or brands and in such manner as may be prescribed by the Secretary of Agriculture, and no process or renovated butter shall be shipped or transported from its place of manufacture into any other State or Territory or the District of Columbia, or to any foreign country, until it has been marked as provided in this section. The Secretary of Agriculture shall make all Secretary of needful regulations for carrying this section into effect, make regulations. and shall cause to be ascertained and reported from time to time the quantity and quality of process or renovated butter manufactured, and the character and the condition of the material from which it is made. And he shall also have power to ascertain whether or not materials used in the manufacture of said process or renovated butter are deleterious to health or unwholesome in the finished product, and in case such deleterious or unwholesome materials are found to be used in product intended for exportation or shipment into other States or in course of exportation or shipment he shall have power to confiscate the same. Any person, firm, or corporation violating any of the pro- Penalty. . visions of this section shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment not less than one month nor more than six months, or by both said punishments, in the discretion of the court.
Removal of marks, brands, stamps, and caution labels a crime. (U. S. v. Green, 137 Fed. Rep., 179; T. D.980, T. 1.578; contra, U. S. v. Bohl, 125 Fed. Rep., 625.)
The Food and Drugs Act of June 30, 1906, (34 Stat., 768.) The Secretary of Agriculture is charged with the enforcement of this act.
NOTE.—No provision is made in the act of May 9, 1902, for the exportation, free of tax, of renovated butter nor for drawback of tax on such articles when exported. Consequently, all renovated butter for export must be stamped and marked the same as for the domestic market. (Act Apr. 23, 1904, making appropriation for Department of Agriculture.)
That the Secretary of Agriculture may construe the provisions of the act of March third, eighteen hundred and ninety-one, as amended March second, eighteen hundred and ninety-five, for the inspection of live cattle and products thereof, to include dairy products intended for exportation to any foreign country and may apply, under rules and regulations to be prescribed by him, the provisions of said act for inspection and certification appropriate for ascertaining the purity and quality of such products and may cause the same to be so marked, stamped, or labeled as to secure their identity and make known in markets of foreign countries to which they may be sent from the United States their purity, quality, and grade; and all the provisions of said act relating to live cattle and products thereof for export shall apply to dairy products so inspected and certified.
(Soe Regulations No. 9 and No. 29.) Returns, books, SEC. 6 [act of May 9, 1902 (32 Stat., 197).] That wholeetc., of wholesale sale dealers in oleomargarine, process, renovated, or aduldealers.
terated butter shall keep such books and render such returns in relation thereto as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require; and such books shall be open at all times to the inspection of any internal revenue officer or agent. And any person who willfully violates any of the provisions of this section shall for each such offense be fined not less than fifty dollars and not exceeding five hundred dollars, and imprisoned not less than thirty days nor more than six months.
Section 41, act of October 1, 1890 (26 Stat., 621), relative to wholesale dealers in oleomargarine keeping books and rendering returns superseded by this section.
Collectors of internal revenue should require power of attorney, in proper legal form, from agents of manufacturers of oleomargarine, etc., who render and sign monthly returns. (T. D. 1263.)
Failure by wholesale dealer to keep books and render returns; although corporations are not mentioned in sec. 6 it was intended to embrace them. (U. S. v. Union Supply Co., 215
U.S., 50; T. D. 1564.) SEC. 7 [act of May 9, 1902 (32 Stat., 197).] This act shall take effect on the first day of July, nineteen hundred and two.
Oleomargarine law constitutional. (McCray v. U. S., 195 U. S., 27; T. D. 795; Schick v. U. S., Broadwell v. U. S., 195 U. S., 65; T. D. 802.)
The oleomargarine act is not unconstitutional as a delegation of legislative power to an administrative branch of the Government. (Lockwood v. U.S., C. C. A., 1909, 178 Fed. Rep., 437.)
Constitutionality of State laws relating to oleomargarine:
The statute of Pennsylvania prohibiting the manufacture and sale of oleomargarine within the State not unconstitutional. (Powell v. Pa., 127 U.S., 675; 34 Int. Rev. Rec., 166.)
New Hampshire law prohibiting sale of oleomargarine unless colored pink unconstitutional. (Collins v. New Hampshire, 171 U. S., 30.)
(Act of June 6, 1896. (29 Stat., 253.)]
9 and 10. Tax on filled cheese. 11. Imported filled cheese. 12 and 13. Penalties.
AN ACT Defining cheese, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of “filled cheese."
Sec. 1. (Act of June 6, 1896 (29 Stat., 253).] That for Cheese defined. the purpose of this Act, the word "cheese" shall be understood to mean the food product known as cheese, and which is made from milk or cream and without the addition of butter, or any animal, vegetable, or other oils or fats foreign to such milk or cream, with or without additional coloring matter.
Sec. 2. That for the purposes of this Act certain sub- de Filled cheese stances and compounds shall be known and designated as "filled cheese," namely: All substances made of milk or skimmed milk, with the admixture of butter, animal oils or fats, vegetable or any other oils, or compounds foreign to such milk, and made in imitation or semblance of cheese.
Enacting clause, act of August 2, 1886, as amended by act of
Special Taxes.-Sections 3 and 4 of the act of June 6, 1896,
3, “Special Taxes,” page 144. SEC. 5. That every manufacturer of filled cheese shall Bonds, notices, 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 Books and rereturns of materials and products, shall put up such signs and affix such number to 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 amount of said bond may be increased 72170°-11-20
and inventories of manufacturer.
from time to time, and additional sureties required, at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Any manufacturer of filled cheese who fails to comply with the provisions of this section or with the regulations herein authorized,
shall be deemed guilty of a misdemeanor and upon conPenalty.
viction thereof shall be fined not less than five hundred
nor more than one thousand dollars. Packages
SEC. 6. That filled cheese shall be packed by the manuManfacturer's facturers in wooden packages only, not before used for brands. that purpose, and marked, stamped, and branded with the
words "filled cheese" in black-faced letters not less than two inches in length, in a circle in the center of the top and bottom of the cheese; and in black-faced letters of not less than two inches in length in line from the top to the bottom of the cheese, on the side in four places equidistant from each other; and the package containing such cheese shall be marked in the same manner, and in the same num ber of places, and in the same description of letters as above provided for the marking of the cheese; and all sales or consignments made by manufacturers of filled cheese to
wholesale dealers in filled cheese or to exporters of filled Retail dealers. cheese shall be in original stamped packages. Retail deal
ers in filled cheese shall sell only from original stamped packages, and shall pack the filled cheese when sold in suitable wooden or paper packages, which shall be marked and branded in accordance with rules and regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. Every person who knowingly sells or offers to sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as hereinbefore provided and as above described, or who packs in any package or packages filled cheese 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 upon conviction thereof be fined for each and every offense not less than fifty dollars and not more than five hundred dollars or be imprisoned not less than thirty days nor more than one year.
SEC. 7. That all retail and wholesale dealers in filled sabalerand retail cheese shall display in a conspicuous place in his or their
sales room a sign bearing the words .Filled cheese sold here" in black-faced letters not less than six inches in length, upon a white ground, with the name and number of the revenue district in which his or their business is conducted; and any wholesale or retail dealer in filled cheese who fails or neglects to comply with the pro
visions of this section shall be deemed guilty of a misdePenalty. meanor, and shall on conviction thereof be fined for each
and every offense not less than fifty dollars and not more than two hundred dollars.
Signs of whole
SEC. 8. That every manufacturer of filled cheese shall Label. securely affix, by pasting on each package containing filled cheese 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 filled cheese herein contained has complied with all the requirements of the 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 filled cheese who neglects to affix such label to any package containing filled cheese 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 Penalty. in respect to which such offense is committed. SEC. 9. That upon all filled cheese which shall be man- uct.
Tax on produfactured there shall be assessed and collected a tax of one cent 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. The tax levied by this section shall be represented by coupon stamps; and the provi- Coupon stamps. sions 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.
See sections 3218, 3369, 3445, and 3446, Revised Statutes.
Filled cheese for export to be tax paid. (Cornell v. Coyne, 192 U. S., 418; T. D. 757.) SEC. 10. That whenever any manufacturer of filled Assessment cheese sells or removes for sale or consumption any filled cheese upon which the tax is required to be paid by stamps, without paying such tax, 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.
SEC. 11. That all filled cheese as herein defined im- Imported tax ported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal-revenue tax of eight cents per pound, such tax to be represented by coupon stamps; and such imported filled cheese and the packages containing the same shall be stamped, inarked, and branded, as in the case of filled cheese manufactured in the United States.
SEC. 12. That any person who knowingly purchases or Penalty. receives for sale any filled cheese which has not been
of stamp tax.