CHAPTER SEVEN
OLEOMARGARINE ; ADULTERATED BUTTER;
PROCESS OR RENOVATED BUTTER?®
[The taxes imposed by the laws contained in this chapter are
aipon the products. For special taxes on manufacturers, whole-
salers, and retailers, see chapter 4, * Special taxes,” under the
head of Oleomargarine. Adulterated Butter. Ete.]
CONCORDANCE WITH UNITED STATES CODE
(Secs. 541-558. 571-582. U. S. C.)
The sections of the law contained in this chapter are arranged
in the numerical sequence of the sections of the United States
Code based thereon. Black-face numerals in the margin of the
text indicate the section numbers of title 26, ‘ Internal Rev-
enue.” of the code, unless otherwise stated.
A. OLEOMARGARINE
Sec.
1. Act of May 9, 1902. Imitation
dairy products subject to State
laws
Act of August 2, 1886:
1. Butter defined.
2. Oleomargarine defined.
3. Special taxes on manufacturers
and dealers.
5. Manufacturer's notices, books, re-
turns, bonds, signs, ete.
8 (amended). Oleomargarine, how to
be packed and sold; penalty.
7. Manufacturer’s labels, penalty for
failing to affix.
BR (amended). Tax, stamps, laws rela-
tive to stamps for tobacco and
snuff made to apply.
J. Assessment of tax on oleomar-
garine when removed without
Itamuos.
6. Act of May 9, 1902. Wholesale
dealers in oleomargarine, etc. to
keep books and render returns;
penalty.
T. (Same. Date of takine effect
Sec.
Act of August 2, 1886 (con-
tinued) :
10. Tax on imported oleomargarine;
penalty. Warehousing.
11. Penalty for receiving for sale un-
stamped oleomargarine.
12. Penalty for purchasing from a
manufacturer who has not paid
special tax; forfeiture.
13. Stamps on empty packages to be
destroyed ; penalty for failure;
dealing in empty stamped pack.
ages.
13. Forfeiture of unstamped oleomar-
garine; penalty for defacing o1
removing stamps.
16. Oleomargarine removed for export.
17. Carrying on business as manufac-
turer in fraud of the revenue;
penalties and forfeitures.
18. Penalty for omitting things re-
quired and for doing things for-
bidden.
20. Commissioner to make regulations.
19. Recovery of fines.
21. Date when act goes into effect;
tock on hand.
1 Regulations 9 (revised August, 1925). The act of 1886 is on its face an act for
evying taxes; its primary object must be assumed to be the raising of revenue. (In re
Kollock, 165 U. 8., 526.) One of the purposes of the law was to prevent the sale of
oleomargarine as and for butter. (Cliff ». United States, 195 U. 8S. 159; T. D. 839; 18
Op. Atty. Gen., 489.) The oleomargarine act is not a complete act in itself. (United
States v. Barnes, 222 U, S., 513: T. D. 1751
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