-y 
Ly 
OLEOMARGARINE, ADULTERATED BUTTER, ETC. 
marking, branding, identification, and regulation of the 
exportation and importation of adulterated butter. 
Refined butter, manufactured from salt, glucose, and 
imported low-grade or “grease” butter, is held subject to 
tax as adulterated butter. (T. D. 557.) 
Forwarding samp.es for analysis. (T. D. 1587.) 
No assessment should be recommended on the basis of a 
single sample unless there is other evidence. (T. D. 
1539.) 
Intent not necessary. (Lawrence v. Seyburn, 202 Fed., 
913; T. D. 1851.) 
Decision of Comniissioner that.certain substance or com- 
pound constitutes adulterated butter conclusive where there 
has been hearing and arbitrary conduct in legal sense not 
complained of. (New York Butter Packing Co. v. Edwards, 
2566 Fed. 964; T. D. 2803.) (But see Lynch o. Tilden 
Produce Co., 265 U. 8., 315; T. D. 3605 and IT. D. 3631.) 
Decision of Commissioner is conclusive, where no un- 
fairness or irregularity charged. (Id.) 
Butter which contains more than 16 per cent moisture 
does not make it “ adulterated ” within the meaning of sec- 
tion 4 of the act of May 9, 1902, as prescribed by section 101, 
subdivisions (b) and (¢), Regulations No. 9 (revised 1923). 
Commissioner not authorized by section 20 of the act of 
August 2, 1886, to make regulations establishing what shall 
be deemed to constitute excessive moisture or the absorption 
of abnormal quantities of water, milk, or cream. (Lynch ». 
Tilden Produce Co., 265 U. S., 315; T. D. 3605.) 
Instructions as to effect of decision in the case of Lynch v. 
Tilden Produce Co. (IT. D. 3631.) 
See citations under section 6. act of August 2. 1886. 
(Sec. 543, U. 8S. C.) 
Butter manufactured from sour cream, the acidity of 
which has been reduced by the use of lime water before 
churning, is not adulterated butter within the meaning of 
section 4 of the act of May 9, 1902 (32 Stat., 193) ; however, 
manufacturers who produce butter from filthy, decomposed, 
or putrid substances, or who add to their product any 
deleterious ingredient, are subject to prosecution under the 
act of June 30, 1906 (34 Stat. 768), commonly known as 
the Food and Drugs Act. (33 Ov. Atty. Gen, 10: T. D. 
3213.) 
578 [See sec. 5, act of May 9, 1902. (Sec. 579, U. S. C.)] 
579 Sxc. 5. [Act of May 9, 1902 (32 Stat., 196).] All parts 
Inspection of of an act providing for an inspection of meats for ex- 
renovated butter. i XT, . d 
portation, approved August thirtieth, eighteen hundre 
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 sub- 
jects and purposes described in this section shall apply to 
process or renovated butter. And the Secretary of Agri- 
culture 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