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SEC. 6. That all oleomargarine shall be packed by the. To be packed manufacturer thereof in firkins, tubs, or other wooden pack-packages, and

in new wooden ages not before used for that purpose, each containing not marked, stamp:

branded. 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 oleomargarine, and wholesale dealers in oleomargarine shall be in original stamped packages. Retail dealers in oleomargarine must sell only Retail pack. 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 Reyenue, with the approval of the Secretary of the Treasury, shall prescribe. Every person who knowingly sells or offers Penalty. 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. The definition of a retail dealer in oleomargarine, p. 130, must

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be construed in connection with section 6, which says: “Retail
dealers in oleomargarine must sell only from original stamped
packages, in quantities not exceeding 10 pounds.

Retail dealers in oleomargarine are entitled to sell as much as
10 pounds of oleomargarine to one person at one sale, but must
remove the oleomargarine from the original manufacturer's
package and put it up in another package properly marked.
(32 Int. Rev. Rec., 365.)

Retail dealers must sell from the original stamped package. (34 Int. Rov. Rec., 17.)

In the trial of such an indictment it is sufficient for the Government to show that the article was sold in the defendant's place of business in the usual and ordinary course of business, whether it was sold by himself personally or by a clerk or employee. (Prather v. United States, 9 Appeal Cases, D. C., 82.)

Packing oleomargarine in paper. (32 Int. Rev. Rec., 397.)

No legal objection to using old boxes as materials for new packages. (32 Int. Rev. Rec., 405.)

Oleomargarine must not be so packed as to conceal the marks, brands, and stamps. (Letter to Collector Martin, January 22, 1891; 37 Int. Rev. Rec., 21.)

This section requires retail dealers to sell oleomargarine only from the original stamped packages, “and to pack it in suitable packages, marked and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe," and imposes a specific penalty for its violation. Held, That the required approval of the Department being merely as to the kind of marks to be used, an indictment may be had for neglect to conform therewith. (United States v. Eaton, 144 U. S., 677, distinguished; United States 1. Ford, 50 Fed. Rep., 467.)

Regulations prescribed by the Commissioner of Internal Rev. enue, with the approval of the Secretary of the Treasury, in regard to marks and brands on packages of oleomargarine, are authorized by law. They are matters of detail contided to the Executive branch, the authority to make which is within the competency of the legislative branch to confer. Courts will take judicial notice of them. (Joseph Wilkins 1. United States (1899), 96 Fed. Rep., 837; Vol. 2, Treas. Dec., No. 21623.)

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facturer

Relative to marking, branding, and stamping packages of oleomargarine. (Int. Rev. Circular No. 551, Vol. 3, Treas. Dec. (1900), Int. Rev. No 31.)

Such power delegated to the Commissioner, with approval of the Secretary, involves no unconstitutional delegation of power (1897). (In re Kollock, 165 U. S., 526, 43 Int. Rev. Rec., 170;

Prather v. United States, 9 Appeal Cases, D. C., 82.) Label

SEC. 7. That 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 nanufacturer 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 con

tents of this package without destroying said stamp, under Penalty for fail the penalty provided by law in such cases.” Every manuure to affix label.

facturer 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. Tax2 cents per SEC. 8. That upon oleomargarine which shall be manupound.

factured and sold, or removed for consumption or use, there shall be assessed and collected a tax of two 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.

The tax levied by this section shall be represented by couStamps. pon stamps; and the provisions of existing laws governing § 3369. 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 3369, p. 245; 3445, p. 339; and 3446, p. 339, relative to stamps for tobacco, changes of stamps, etc.

Relative to refunding amounts paid for stamps on packages returned to the manufactory and contents reused. (33 Int. Rev. Rec., 93.)

Oleomargarine tax-paid stamps are issued in book form in denominations of 10, 20, 30, 40, 50, 60, 70, 80, 90, and 100 pounds.

Each book contains 200 stamps and 1,800 coupons.

SEC. 9. That whenever any manufacturer of oleomargatax within two rine sells, or removes for sale or consumption, any oleomar

garine 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. Tax on im

SEC, 10. That all oleomargarine imported from foreign ported oleomar 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

Assessment of

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States. The stamps shall be affixed and canceled by the Affixing stamp. 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 bave 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 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 Warehousing imported to any place other than the public stores of the

imported oleo

margarine. United States for the purpose of affixing and canceling such stamps, the collector of customs of the port where such oleo. margarine 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 Penalty for

violation by his custody or control without compliance by the owner or toms officer. 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 por 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 Penalty for

selling if not oleomargarine, or oleomargarine purporting or claimed to stamped. 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, aud be imprisoned not less than six months nor more than two years.

SEC. 11. That every person who knowingly purchases or Penalty for receives for sale any oleomargarine which has not been

purchasing if not

stamped. branded or stamped according to law shall be liable to a penalty of fifty dollars for each such offense. SEC. 12. That every person who knowingly purchases or Penalty for

purchasing receives for sale any oleomargarine from any manufacturer manufacturer who has not paid the special tax shall be liable for each not having paid

special tax. 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. SEC. 13. That whenever any stamped package containing Stamps on

emptied pack. oleomargarine is emptied, it shall be the duty of the person ages to be de in whose bands the same is to destroy utterly the stamps stroyed. thereon; and any person who willfully neglects or refuses so to do shall for each such offense be fined not exceeding Penalty for fail. fifty dollars, and imprisoned not less than ten days nor more than six months.

And any person who fraudulently gives away or accepts Selling, buy. from another, or who sells, buys, or uses for packing oleo- 17:56. otci, empresas

stamped pack margarine, any such stamped package, shall for each such ages; penalty. 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.

1022818

to decide in con.

Chemists and SEC. 14. That there shall be in the office of the Commismicroscopists.

sioner 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 appro

priation made for that purpose. Commissioner

And such Commissioner is authorized to decide what sub. tested cases. stances, 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 taxa

tion under this act shall be final. To decide as to substances being

The Commissioner may also decide whether any substance deleterious. 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 Appeal.

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 (Secretary) of Agriculture; and the decisions of this board shall be final in the premises.

See page 50 as to microscopist. Forfeiture of

SEC. 15. That all packages of oleomargarine subject to unstanıped pack ages; also it dele- tax under this act, that shall be found without stamps or terious.

marks as herein provided, and all oleomargarine intended for human consumption which contains ingredients adjudged, as herein before provided, to be deleterious to the

public health, shall be forfeited to the United States. Penalty for removing stamps

Any person who shall willfully remove or deface the and brands. stamps, marks, or brands on a package containing oleomar

garine taxed as provided herein shall be guilty of a misdemeanor, and shall be punished by a fine of not less than one hundred dollars por more than two thousand dollars, and by imprisonment for not less than thirty days nor more

than six months. Export regula.

SEC, 16. That 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 persou 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.

Regulations, Series 7, No. 9, revised. Forfeiture and SEC. 17. That whenever any person engaged in carrying fraud by manu: on the business of manufacturing oleomargarine defrands, facturer

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

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tines, etc.

production of oleomargarive found in the factory and on the factory premises, and shall be tined 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. SEC. 18. That if any manufacturer of oleomargarine, any failure to comply

for dealer therein, or any importer or exporter thereof shall with regulations, knowingly or willfully omit, neglect, or refuse to do, or ete. cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do any. thing by this act probibited, 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.

SEC. 19. That all tines, penalties, and forfeitures imposed Recovery of by this act may be recovered in any court of competent jurisdiction.

SEC. 20. That the Commissioner of Internal Revenue, Regulations. with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act.

United States v. Eaton (144 U.S., 677).
As to force of regulations, see note under section 321, p. 47.

Regulations concerning oleomargarine, Series 7, No. 9, revised. SEC. 21. That this act shall go into effect on the ninetieth day after its passage; and all wooden packages containing ten or more pounds of oleomargarine found on the premises of any dealer on or after the ninetieth 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, marks, and brands required by this act or by regulations made pursuant to this act; and for the purposes of securing the affixing of the stamps, marks, and brauds 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 or after the day this act takes effect; and such stock on hand at the time of the taking Stock on hand. effect of this act may be stamped, marked, and branded under special regulations of the Commissioner of Internal Revenue, approved by the Secretary 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.

SEC. 41. Act of October 1, 1890. (26 Stat., 621.) That wholesale Wholosale dealers in oleomargarine shall keep such books and render margarine to such returns in relation thereto as the Commissioner of keep books. 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 internalrevenue officer or agent.

Act took effect October 31, 1886.

dealers in oleo.

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