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ACT MARCH 3, 1899, c. 435, § 1.

Allowance for loss of spirits deposited in warehouse.

The allowance for loss authorized by this section is extended to all distilled spirits in internal revenue bonded warehouses, or afterwards produced and deposited therein, by Act Jan. 13, 1903, c. 134, set forth below.

ACT JAN. 13, 1903, c. 134.

An Act to Amend the Internal-Revenue Laws. (32 Stat. 770.) Allowance for loss of spirits deposited in warehouse, extended.

Be it enacted, &c., That all distilled spirits now in internal-revenue bonded warehouses or which may hereafter be produced and deposited in such warehouses shall be entitled to the same allowance for loss from leakage or evaporation which now exists in favor of distilled spirits produced, gauged, and so deposited prior to January first, eighteen hundred and ninety-nine, and subject to the same conditions. and limitations.

Act Jan. 13, 1903, c. 134, 32 Stat. 770.

The allowance for loss of spirits deposited in warehouse prior to Jan. 1, 1899, mentioned in this section as existing, was authorized by Act March 3, 1899, c. 435, Comp. St. 1901, p. 2147.

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Tax on fermented liquors; fractional parts of a barrel, how estimated. The tax on fermented liquors, imposed by this section, increased by the war revenue act, Act June 13, 1898, c 448, § 1, to $2 a barrel, and afterwards reduced by an amendment of that act by Act March 2, 1901, c. 806, § 1, to $1.60 a barrel, as stated in the note under this section in Comp. St. 1901, p. 2187, is again reduced to $1 a barrel, and a like rate for any other quantity or for any fractional part of a barrel, as authorized and defined by this section, by a further amendment of Act June 13, 1898, c. 448, § 1, by Act April 12, 1902, c. 500, § 1, post, under chapter 11 A of this Title.

CHAPTER SIX.

Tobacco and Snuff.

Sec. 3362. [As amended 1877, 1879, 1883.]

[Amended. Act July 1, 1902, c. 1371, § I.]

This section, as previously amended, is further amended by Act July 1, 1902, c. 1371, § 1, by striking out all after the fifth paragraph thereof, being all the provisions beginning with the words, "And every such

wooden package," and inserting in lieu thereof the provisions set forth below.

ACT JULY 1, 1902, c. 1371.

An Act to Amend Sections Thirty-Three Hundred and Sixty-Two and Thirty-Three Hundred and Ninety-Four of the Revised Statutes of the United States, Relating to Tobacco. (32 Stat. 714.) Tobacco and snuff, how put up.

Be it enacted, &c., That section thirty-three hundred and sixty-two of the Revised Statutes, as amended by the Act of March first, eighteen hundred and seventy-nine, and by the Act of January ninth, eighteen hundred and eighty-three, be, and the same is hereby, amended by striking out all after the fifth paragraph thereof, and inserting in lieu of the words so striken out the following:

"And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: And provided further, That perique tobacco, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars under such regulations as the Commissioner of Internal Revenue may establish.'

Act July 1, 1902, c. 1371, § 1, 32 Stat. 714.

Rev. St. § 3362, mentioned in and further amended by this section, is set forth as amended by previous acts in Comp. St. 1901, p. 2200.

Sec. 2. [Amends Rev. St. § 3394-]

This section further amends Rev. St. § 3394, and is set forth post, under chapter 7 of this Title.

Sec. 3368.

ACT OCT. 1, 1890, c. 1244, § 30.

Tax on tobacco and snuff.

The tax on tobacco and snuff, imposed by this section, changed by the war revenue act, Act June 13, 1898, c. 448, § 3, and by the amendment of that act by Act March 2, 1901, c. 806, § 3, as stated in the note under this section in Comp. St. 1901, p. 2203, is again changed by a further amendment of Act June 13, 1898, c. 448, § 3, by Act April 12, 1902, c. 500, § 2, post, under chapter 11 A of this Title.

CHAPTER SEVEN.

Cigars.

Sec. 3387. [As amended 1879, 1890.]

Manufacturer's statement and bond.

The special taxes on manufacturers of cigars imposed by the war rev enue act, Act June 13, 1898, c. 448, § 4, as stated in the note under this section in Comp. St. 1901, p. 2218, are abrogated by the repeal of that section by Act April 12, 1902, c. 500, § 5, post, under chapter 11 A of this Title.

Sec. 3394. [As amended 1875, 1897.]

[Amended. Act July 1, 1902, c. 1371, § 2.]

The last paragraph of this section, as previously amended, is further amended by Act July 1, 1902, c. 1371, § 2, to read as set forth below. The tax on cigars and cigarettes, changed by the amendment of the war revenue act, Act June 13, 1898, c. 448, § 3, by Act March 2, 1901, c. 806, 3, as stated in the note under this section in Comp. St. 1901, p. 2221, is re-enacted in the further amendment of Act June 13, 1898, c. 448, § 3, by Act April 12, 1902, c. 500, § 3, post, under chapter 11 A of this Title.

ACT JULY 1, 1902, c. 1371, § 2.

Tax on cigars and cigarettes.

Sec. 2. That the last paragraph of section thirty-three hundred and ninety-four of the Revised Statutes, as amended by the tenth section of the Act of July twenty-fourth, eighteen hundred and ninety-seven, is hereby further amended so as to read as follows:

"No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law, shall be permitted to have packed in, or attached to, or connected with, them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the provisions of this paragraph shall subject the offender to the penalties and punishments provided by section thirty-four hundred and fiftysix of the Revised Statutes."

Act July 1, 1902, c. 1371, § 2, 32 Stat. 715.

Section 1 of this Act, which amends Rev. St. § 3362, is set forth ante, under chapter 6 of this Title.

Rev. St. § 3394, mentioned in and further amended by this section, is set forth, as amended by previous acts, in Comp. St. 1901, p. 2221. Rev. St. § 3456, also mentioned in this section, is set forth in Comp. St. 1901, p. 2280.

[CHAPTER SEVEN B.]

[Oleomargarine, Adulterated Butter, and Process or Renovated Butter.]

ACT AUG. 2, 1886, c. 840, §§ 1, 3, 8.

Butter, definition of.

The definition of the word "butter," in section 1 of this act, is adopted, and the terms "adulterated butter," "process butter," and "renovated butter" are defined, for the purposes of Act May 9, 1902, c. 784, amending this act, by section 4 of that act, set forth below.

Provisions similar to those relating to manufacturers of and dealers in oleomargarine and to the manufacture and sale of oleomargarine, contained in sections 3-8 of this act, are enacted, applying to manufacturers of and dealers in, and to the manufacture and sale of process or renovated butter and adulterated butter, and the provisions of sections 9-21 of this act apply to manufacturers of adulterated butter, to an extent necessary to enforce the marking, etc., and the regulation of the exportation and importation of adulterated butter, by Act May 9, 1902, c. 784, § 4, set forth below.

Special taxes; manufacturers; wholesale dealers; retail dealers.

Section 3 of this act is amended by Act May 9, 1902, c. 784, § 2, by adding at the end of the first clause thereof, and at the end of the section, further provisions, set forth below.

Special taxes are imposed also on manufacturers of and dealers in process or renovated butter or adulterated butter by Act May 9, 1902, c. 784, § 4, set forth below.

Tax on oleomargarine.

Section 8 of this act is amended by Act May 9, 1902, c. 784, § 3, to read as set forth in that section, below.

ACT OCT. 1, 1890, c. 1244, § 41.

[Superseded. Act May 9, 1902, c. 784, § 6.]

This section is superseded by the more comprehensive provisions relating to wholesale dealers in oleomargarine, or process, renovated, or adulterated butter, contained in Act May 9, 1902, c. 784, § 6, set forth below.

ACT MAY 9, 1902, c. 784.

An Act to Make Oleomargarine and Other Imitation Dairy Products Subject to the Laws of any State, or Territory or the District of Columbia into Which They are Transported, and to Change the Tax on Oleomargarine, and to Impose a Tax, Provide for the Inspection, and Regulate the Manufacture and Sale of Certain Dairy Products, and to Amend an Act Entitled "An Act Defining Butter, also Imposing a Tax Upon and Regulating the Manufacture, Sale, Importation, and Exportation of Oleomargarine," Approved August Second, Eighteen Hundred and Eighty-Six. (32 Stat. 193.)

Be it enacted, etc. [Sec. I relates to exercise of police powers

of States, etc., over oleomargarine, butterine, imitation, etc., butter, or imitation cheese, transported into the State, etc.]

This section declares that all articles known as oleomargarine, butterine, imitation, process, renovated, or adulterated butter, or imitation cheese, or any substance in the semblance of butter or cheese, not the usual product of the dairy, and not made exclusively of pure and unadulterated milk or cream, transported into any State, etc., and remaining therein for use, consumption, sale, or storage therein, shall be subject to the laws of such State, etc., enacted in the exercise of its police powers, and shall not be exempt therefrom by reason of being introduced in original packages or otherwise. It is set forth post, under Title LVI A, "Regulation of Interstate and Foreign Commerce," c. 2.

Special taxes; manufacturers of, and wholesale dealers and retail dealers in oleomargarine.

Sec. 2. That the first clause of section three of an Act entitled "An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August second, eighteen hundred and eighty-six, be amended by adding thereto after the word "oleomargarine," at the end of said clause, the following words:

"And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomargarine any artificial coloration that causes it to look like butter of any shade of yellow shall also be held to be a manufacturer of oleomargarine within the meaning of said Act, and subject to the provisions. thereof."

Section three of said Act is hereby amended by adding thereto the following: "Provided further, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of one per cent per pound is imposed by this Act, as amended, shall pay two hundred dollars; and such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by this Act, as amended, a tax of one-fourth of one cent per pound shall pay six dollars."

Act May 9, 1902, c. 784, § 2, 32 Stat. 194.

Act Aug. 2, 1886, c. 840, § 3, mentioned in and amended by this section, is set forth in Comp. St. 1901, p. 2229. The amendment consists in the addition of the provisions set forth here.

Tax on oleomargarine.

Sec. 3. That section eight of an Act entitled "An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August second, eighteen hundred and eighty-six, be, and the same is hereby, amended so as to read as follows:

"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 ten 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: Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of one cent per pound. The tax

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