OLEOMARGARINE, ADULTERATED BUTTER, ETC. 
semblance of butter, or when so made, calculated or 
intended to be sold as butter or for butter. 
Cooking compounds. Regulations No. 9 (revised August, 
1925) amended. (T. D. 4006.) 
Interpretation of definition. (18 Op. Atty. Gen., 489; 32 
Int. Rev. Reec., 333.) 
Taxability of mixtures or compounds of animal or vege- 
able oils or fats. (T. D. 1354.) 
A compound of vegetable oils, salt, and butter color, 
labeled “ Nut Products,” “Prepared for cooking and bak- 
ing,” and marketed in triangular packages, and not having 
the texture of butter, held not made in imitation or sem- 
blance of butter and not taxable as colored oleomargarine. 
‘Higgins Mfg. Co. v. Page, 297 Fed., 644; T. D. 3590.) 
Section 2, defining “ Oleomargarine,” includes vegetable 
oil as an ingredient. (Id.) 
Skc. 8. [Act of August 2, 1886 (24 Stat., 209).] (This 
section imposes taxes on manufacturers, wholesalers. and 
dealers. See chapter 4, “ Special Taxes.”) 
Sec. 5. [Act of August 2, 1886 (24 Stat., 210).] That 542 
every manufacturer of oleomargarine shall file with the poy 
collector of internal revenue of the district in which his ries, signs, books. 
. . . . nds, ete. 
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 to his factory, and conduct his business 
ander such surveillance of officers and agents as the 
(Commissioner of Internal Revenue, with the approval of 
the Secretary of the Treasury, may, by regulation, re- 
quire. But the bond required of such manufacturer 
shall be with sureties satisfactory to the collector of in- 
ternal revenue, and in a penal sum of not less than five 
thousand dollars; and the sum of said bond may be 
increased from time to time and additional sureties re- 
quired at the discretion of the collector, or under instruc- 
tions of the Commissioner of Internal Revenue. 
T. D. 797, June 6, 1904, and T. D. 1652, August 29, 1910. 
~ Sec. 6. [Act of August 2, 1886 (24 Stat., 210, as 543 
vmended by act of October 1,1918; 40 Stat.,1008).] That Manufacturers 
all oleomargarine shall be packed by the manufacturer ages inal pack 
thereof in firkins, tubs, or other wooden or paper 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 oleomargarine, and 
wholesale dealers in oleomargarine shall be in original 
stamped packages. Retail dealers in oleomargarine must 
sell only from original stamped packages, in quantities 
not exceeding ten pounds, and shall pack the oleomarga- 
rine sold by them in suitable wooden or paper packages 
which shall be marked and branded as the Commissioner 
319 
Retail dealers’ 
ackages.