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."

Act May 9, 1902, c. 784, § 3, 32 Stat. 194.

Act Aug. 2, 1886, c. 840, § 8, mentioned in and amended by this section, is set forth in Comp. St. 1901, p. 2231. The amendment consists

in an increase of the tax from two cents to ten cents per pound, and the insertion of the provisions relating to the tax on oleomargarine, free from artificial coloration, of one-fourth of 1 cent per pound.

Butter, adulterated butter, and process or renovated butter, definition of; special taxes; manufacturers of and wholesale dealers and retail dealers in process or renovated butter or adulterated butter; carrying on business without paying tax; regulations for and bonds of manufacturers; packages of adulterated butter, sales therefrom, and label and notice thereon; tax on adulterated butter and on process or renovated butter, and stamps; provisions relating to oleomargarine applicable.

Sec. 4. That for the purpose of this Act "butter" is hereby defined to mean an article of food as defined in "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; that "adulterated butter" is hereby defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance foreign to butter as herein defined, with intent or effect of cheapening in cost the product or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream; that "process butter" or "renovated butter" is hereby defined to mean butter which has been subjected to any process by which it is melted, clarified or refined and made to resemble genuine butter, always excepting "adulterated butter" as defined by this

Act.

That special taxes are imposed as follows:

Manufacturers of process or renovated butter shall pay fifty dollars per year and manufacturers of adulterated butter shall pay six hundred dollars per year. Every person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof.

Wholesale dealers in adulterated butter shall pay a tax of four hundred and eighty dollars per annum, and retail dealers in adulterated butter shall pay a tax of forty-eight dollars per annum. Every person who sells adulterated butter in less quantities than ten pounds at one time shall be regarded as a retail dealer in adulterated butter. Every person who sells adulterated butter shall be regarded as a

dealer in adulterated butter. And sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirtytwo hundred and forty, thirty-two hundred and forty-one, and thirtytwo hundred and forty-three of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section and to the person upon whom they are imposed.

That every person who carries on the business of a manufacturer of process or renovated butter or adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than one thousand and not more than five thousand dollars; and every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than fifty nor more than five hundred dollars for each offense.

That every manufacturer of process or renovated butter or adulterated butter shall file with the collector of internal revenue of the district in which his 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 of his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than five hundred dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instructions of the Commissioner of Internal Revenue.

That all adulterated butter shall be packed by the manufacturer thereof in firkins, tubs, or other wooden 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 adulterated butter shall be in original stamped packages.

Dealers in adulterated butter must sell only original or from original stamped packages, and when such original stamped packages are broken the adulterated butter sold from same shall be placed 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 for sale, or delivers or offers to deliver, any adulterated butter in any other form than in new wooden or paper packages as above described, or who packs in any package any adulterated butter 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.

That every manufacturer of adulterated butter shall securely affix, by pasting, on each package containing adulterated butter 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.-That the manufacturer of the adulterated butter 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, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases." Every manufacturer of adulterated butter who neglects to affix such label to any package containing adulterated butter made by him, or sold or offered for sale for or by 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.

That upon adulterated butter, when manufactured or 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 shall be taxed as a pound, and that upon process or renovated butter, when manufactured or sold or removed for consumption or use, there shall be assessed and collected a tax of one-fourth of one cent per pound, to be paid by the manufacturer thereof, and any fractional part of a pound shall be taxed as a pound. The tax to be levied by this section shall be represented by coupon stamps, and the provisions of existing laws governing engraving, issuing, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to the stamps provided by this section. That the provisions of sections nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty, and twenty-one of "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, shall apply to manufacturers of "adulterated butter" to an extent necessary to enforce the marking, branding, identification, and regulation of the exportation and importation of adulterated but

ter.

Act May 9, 1902, c. 784, § 4, 32 Stat. 194.

Act Aug. 2, 1886, c. 840, mentioned in this section as defining butter, is set forth in Comp. St. pp. 2228-2235. Many of the provisions of sections 3-8 of that act, relating to manufacturers of and dealers in oleomargarine and to the manufacture and sale of oleomargarine, are similar to those of this section, and sections 9-21 thereof are made applicable to manufacturers of adulterated butter by this section.

Rev. St. §§ 3232-3241, 3243, also mentioned in this section and made applicable to the special taxes imposed by it, are set forth in Comp. St. 1901, pp. 2090-2096.

Inspection of process or renovated butter and sanitary inspection of factories, etc.; marks, etc., on packages; regulations and investigations; violations of provisions punishable.

Sec. 5. All parts of an Act providing for an inspection of meats

for exportation, approved August thirtieth, eighteen hundred 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 subjects and purposes described in this section shall apply to process or renovated butter. And the Secretary of Agriculture 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 same. All process or renovated butter and the packages containing the same shall be marked with the words "Renovated Butter" or "Process Butter" and by such other marks, labels, or brands and in such manner as may be prescribed by the Secretary of Agriculture, and no process or renovated butter shall be shipped or transported from its place of manufacture into any other State or Territory or the District of Columbia, or to any foreign country, until it has been marked as provided in this section. The Secretary of Agriculture shall make all needful regulations for carrying this section into effect, and shall cause to be ascertained and reported from time to time the quantity and quality of process or renovated butter manufactured, and the character and the condition of the material from which it is made. And he shall also have power to ascertain whether or not materials used in the manufacture of said process or renovated butter are deleterious to health or unwholesome in the finished product, and in case such deleterious or unwholesome materials are found to be used in product intended for exportation or shipment into other States or in course of exportation or shipment he shall have power to confiscate the same. Any person, firm, or corporation violating any of the provisions of this section shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment not less than one month nor more than six months, or by both said punishments, in the discretion of the court.

Act May 9, 1902, c. 784, § 5, 32 Stat. 196.

Act Aug. 30, 1890, c. 839, Act March 3, 1891, c. 555, and Act March 2, 1895, c. 169, mentioned in this section, are set forth in Comp. St. 1901, pp. 3185-3192.

Books of wholesale dealers in oleomargarine, process, renovated, or adulterated butter; inspection of books; violations of provisions punishable.

Sec. 6. That wholesale dealers in oleomargarine, process, renovated, or adulterated butter shall keep such books and render such returns in relation thereto as the Commissioner of 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 internal-revenue officer or agent. And any person who willfully violates any of the provisions of this section shall for

each such offense be fined not less than fifty dollars and not exceeding five hundred dollars, and imprisoned not less than thirty days nor more than six months.

Act May 9, 1902, c. 784, § 6, 32 Stat. 197.

This section supersedes Act Oct. 1, 1890, c. 1244, § 41, Comp. St. 1901, p. 2235, which contained provisions relating to wholesale dealers in oleomargarine only, similar to a part of the provisions of this section.

Time of taking effect of act.

Sec. 7. This Act shall take effect on the first day of July, nineteen hundred and two.

Act May 9, 1902, c. 784, § 7, 32 Stat. 197.

[CHAPTER SEVEN C.]

[Filled Cheese.]

ACT JUNE 6, 1896, c. 337, § 1.

Cheese, definition of.

Imitation cheese or any substance in the semblance of cheese not the 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, is subject to the laws of such State, etc., enacted in the exercise of its police powers, and is not exempt therefrom by reason of being introduced in original packages or otherwise, by provisions of Act May 9, 1902, c. 784, § 1, post, under Title LVI A, “Regulation of Interstate and Foreign Commerce," c. 2.

[CHAPTER SEVEN D.]

[Mixed Flour.]

ACT JUNE 13, 1898, c. 448, §§ 35, 47.

Sec. 35. [Amended. Act April 12, 1902, c. 500, § 9.]

This section is amended by Act April 12, 1902, c. 500, § 9, set forth below.

Sec. 47. [Superseded in part. Act Feb. 25, 1903, c. 755, § 1.]

The provisions of this section for employment of additional agents are superseded by provisions for appointment of twenty additional internal revenue agents, to be in lieu of the agents provided for in section 3 of this act, set forth in Comp. St. 1901, p. 2288, and in this section, and to be the only internal revenue agents employed in addition to those provided for in Rev. St. § 3152, which are contained in Act Feb. 25, 1903, c. 755, § 1, ante, under chapter 1 of this Title.

ACT APRIL 12, 1902, c. 500, § 9.

Mixed flour, definition of.

Sec. 9. That section thirty-five of said Act of June thirteenth, eigh