in new wooden ed, and branded. ages. SEC. 6. That all oleomargarine shall be packed by the To be packed manufacturer thereof in firkins, tubs, or other wooden pack-packages, and ages not before used for that purpose, each containing not marked, stampless 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 Revenue, 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 Retail dealers in oleomargarine are entitled to sell as much as Retail dealers must sell from the original stamped package. In the trial of such an indictment it is sufficient for the Gov- Oleomargarine must not be so packed as to conceal the marks, 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 v. Ford, 50 Fed. Rep., 467.) Regulations prescribed by the Commissioner of Internal Revenue, 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 confided 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 v. United States (1899), 96 Fed. Rep., 837; Vol. 2, Treas. Dec., No. 21623.) Label of manufacturer. 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.) 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 contents of this package without destroying said stamp, under Penalty for fail 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. ure to affix label. Tax 2 cents per pound. Stamps. § 3369. Assessment of years. SEC. 8. That upon oleomargarine which shall be manufactured 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 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. 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 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. Tax on garine. 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 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 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 the penal provisions of this act prescribed for manufacturers of oleomargarine manufactured in the United States. Warehousing imported oleomargarine. 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 Penalty for 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 nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. violation by cus selling if not Every person who sells or offers for sale any imported Penalty for 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, and be imprisoned not less than six months nor more than two years. SEC. 11. That every person who knowingly purchases or receives for sale any oleomargarine which has not been branded or stamped according to law shall be liable to a penalty of fifty dollars for each such offense. Penalty for purchasing if not stamped. special tax. SEC. 12. That every person who knowingly purchases or Penalty for purchasing from receives for sale any oleomargarine from any manufacturer manufacturer who has not paid the special tax shall be liable for each not having paid 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. on SEC. 13. That whenever any stamped package containing Stamps emptied packoleomargarine is emptied, it shall be the duty of the person ages to be de in whose hands the same is to destroy utterly the stamps stroyed. thereon; and any person who willfully neglects or refuses ure. so to do shall for each such offense be fined not exceeding Penalty for failfifty dollars, and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts Selling, buyfrom another, or who sells, buys, or uses for packing oleo- ing, etc., empty stamped packmargarine, 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. 10228-18 Chemists and microscopists. Commission er to decide in contested cases. To decide as to substances being deleterious. Appeal. Forfeiture of unstamped pack. terious. SEC. 14. That 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 (Secretary) of Agriculture; and the decisions of this board shall be final in the premises. See page 50 as to microscopist. SEC. 15. That all packages of oleomargarine subject to ages; also if dele- 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. Penalty for removing stamps and brands. Export regulations. Forfeiture and penalty in case of facturer. Any person who shall willfully remove or deface the stamps, marks, or brands on a 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. 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 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. Regulations, Series 7, No. 9, revised. SEC. 17. That whenever any person engaged in carrying fraud by manu- 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. Penalty for SEC. 18. That if any manufacturer of oleomargarine, any failure to comply dealer therein, or any importer or exporter thereof shall with regulations, knowingly or willfully omit, neglect, or refuse to do, or etc. 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 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. fines, etc. SEC. 19. That all fines, 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). Act took effect October 31, 1886. 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 brands 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 Wholesale dealers in oleodealers 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. |