An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine.


1 FORTY-NINTH CONGRESS. SEss. . Cns 827,840. 1886. 20) SEC. 2. That the pay of assistant messengers, firemen, watchmen, Rate of pay of and laborers provided for this in unless act, otherwise specially stated, asistant meseen- shall be follows: as For assistant messengers, firemen, and watchmen, gers, firemen, etc. at the rate of seven hundred and twenty dollars per annum each; for laborers, at the rate of six hundred and sixty dollars per annum each. SEC. 3. That all acts or parts of acts inconsistent or in conflict with Acts inconsistent the provisions of this act are hereby repealed. or conlicting, re Approved, July 31, 1886. CHAP. 840.-An act defining butter, also imposing a tax upon and regulating the Augst 2,1886. rmanufactnre, sale, importation, and exportation of oleomargarine. Be enacted it by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this Oleomargarine. act the word "butter" shall be understood to mean the food product Butter, definition usually known as butter, and which is made exclusively from milk of. or cream, or both, with or without common salt, and with or without ad- d itional coloring matter. SEC. 2. That for the purposes of this act certain manufactured sub- Oleomargarine, stances, certain extracts, and certain mixtures and compounds,including definition of such mixtures and compounds with butter, shall be known and desig- nated as "oleomargarine", namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomar- garine-oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter for or butter. SEC. 3. That special taxes are imposed as follows: Special taxes. Manufacturers of oleomargarine shall six pay hundred dollars. Every Manufactnrs. person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. Wholesale dealers in oleomargarine shall four pay hundred and eighty Wholesale deal. dollars. Every person who sells or offers for sale oleomargarine in the er- original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer oleomarga- in rine on account of such sales. Retail dealers oleomargarine in shall pay forty-eight dollars. Every Retail dealers. person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. And sections thirty-two hundred and thirty-two, thirty-two hundred and R 8., secs. - thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and 3241 and 3'24, pp. 121, 622, made ap- thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and plicable. thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, and thirty-two hundred and forty-three of the Revised Stat- utes of the United States are, so far as applicable, made to extend to and include and apply the to special taxes imposed by this section, and to the persons upon whom they are imposed: Provided, That in case Provwo. any manufacturer of oleomargarine commences business subsequent to of year a on the thirtieth day of June in any year, the special tax shall be reckoned from the first day of July in that year, and shall be five hundred dollars. SEC. 4. That every person who carries on the business of a manufact- Penalty for car- rying on business urer of oleomargarine without having paid the special tax therefor, as without paying of required by law, shall, besides being liable to the payment of the tax, tax. be fined not less than one thousand and not more than five thousand STAT L-VOL XXIV 14

2 1886. nC. 840. I. SE. CONGRESS. FORTY-NINTH wholesale a of business the on carries who person every and dollars; as tax therefor, special paid the having without in oleomargarine dealer tax, the of payment the to liable being besides shall, law, by required dollars; two thousand than nor more hundred than five not less fined be oleo- in retail a dealer of business on the carries who every person and by required as tax therefor, special the paid having without margarine not fined be tax, the of payment the to liable being besides shall, law, every and for each dollars hundred than five more nor fifty than less offense. with file the oleomargarine shall of manufacturer That 5. every SEC. Manufacturers is of the district in which his manufactory etc., revenue collector internal of notices, file to and books such keep shall bonds, and inventories, notices, such located f withoralletor signs such put up shall products, and of materials such returns render under business conduct his factory, and his to number such affix and Internal of as the Commissioner agents and officers of surveillance such by may, Treasury, Secretary of the of the approval the Revenue, with shall required of such manufacturer bond require. But regulation, the Bond. and in revenue, of internal collector the to satisfactory sureties be with said of sum and the dollars; thousand five than of less not a penal sum re- sureties additional to time, and from time be increased bond may of the instructions or under the collector, of the at discretion quired Internal Revenue. of Commissioner shall SEC. 6. That all in be packed by the manufacturer oleomargarine To packed be wooden pack- thereof in firkins, tubs, or other wooden packages not before used for new marked, and pounds, ten than less not containing each purpose, that k and 3agtmped, with Revenue, Internal of Commissioner the as branded and stamped, branded. and all Treasury, shall prescribe; of the Secretary of the approval the dealers wholesale and of oleomargarine, manufacturers by sales made Retail dealers packages. original shall in be stamped in oleomargarine packages, in oleomargarine must sell only from original stamped Retail packages. in the pounds, and shall pack oleomargarine ten exceeding not quantities packages, which shall be suitable wooden or paper sold by them in marked and as the Commissioner of Internal Revenue, with branded of the Treasury, shall prescribe. Every approval of Secretary the the Penalty vio- person for who offers sells knowingly or for or sale, delivers offers or to lstion. deliver, any oleomargarine in any other form than in new wooden or as above described, or who paper in any package packages packs any oleomargarine manner to law, or who falsely brands in contrary any or affixes a stamp any any package denoting a less amount package on tax than that required of law, shall be fined for each by not offense than one dollars, and be imprisoned not more thousand two than more years. Label of mann- SEC. every manufacturer of oleomargarine shall 7. That securely acturer. affix, by pasting, on each package containing oleomargarine manufact- by him, a label on which ured be printed, besides the shall number of manufactory the district and the in which State and is situated, it these Form. "Notice.-The manufacturer words: of the herein con- oleomargarine has tained with all the requirements complied law. Every per- of son is cautioned not to use either this package or the again stamp thereon to remove again, nor of the this contents package de- without stroying said stamp, the penalty provided under in such by law cases." for Every manufacturer of oleomargarine who fail- to affix such label Penalty neglects to af x label. r any package containing oleomargarine made by him, or sold or of- to fered sale by for for and every or him, person who removes any such so affixed label any from package, such be fined shall fifty dollars for each package in respect to which such offense committed. is Tax on manufac- SEC. That 8. upon oleomargarine which shall manufactured be and r u e. sold, removed or for consumption or use, there shall be assessed and a tax collected of two cents per pound, to be paid by the manufacturer and thereof; fractional any part of a pound in package a shall be taxed as a pound. The tax levied by section shall this be represented by cou- pon stamps; and the provisions of existing laws governing the engrav-

3 211 840. 1886. I. CI. SES. CONGRESS. FORTY-NINTH Stamps. of stamps and destruction effacement, accountability, issue, sale, ing, xxv, Title S., R. to made hereby are far applicable, as snuff, as and to tobacco relating 6. chap. section. this by for provided stamps to apply assess- be to Tax or sells, of oleomargarine manufacturer any 9. That whenever SEC. oleomarga- on ed the upon which oleomargarine any consumption, or sale for removes rine sold without stamps. of use the proper ,uing stamps, without the by be to required paid tax is of Internal Revenue, duty of the Commissioner be shall the stamps, it removal, two years after such sale or of not more than a period within has been the amount of tax which to estimate satisfactory proof, upon the therefor and certify an assessment make paid, to and to be omitted the addition to in shall be so assessed tax The the collector. to same removal. or sale such law by for penalties imposed t a x Additional shall, countries from foreign imported all oleomargarine 10. That SEC. oleo- onimpored an internal- pay on the same, imposed duty any import to addition in by be to tax represented per pound, cents such of fifteen tax revenue the in manufactured of oleomargarine case the stamps as in coupon stamped be To by the owner canceled affixed be and shall stamps The States. United in custody while proper of the custody is in the it while oleomargarine the of importer or customsofficers. of the of out pass not shall oleomargarine the and officers; custom-house can- and so been affixed stamps have the officers until said of custody less not containing each packages, wooden in put be up shall but celed, manufact- oleomargarine this actfor in prescribed as pounds, ten than the owner and are affixed; the stamps before United States, in ured the pro- penal the to all liable shall be oleomargarine of such or importer manu- of oleomargarine manufacturers prescribed for of this act visions take any necessary to it is States. Whenever in the United factured stores public the than other any place to imported so oleomargarine such canceling and of affixing the purpose for States United the of oleomargarine such where port of the customs of collector the stamps, Warehousing. shall it which to warehouse bonded a designate entered shall is such collector as officer customs of such control the under taken, be for vio. oleo- Penalty any such permits who customs of every officer and direct; may customs by lation by compliance without control or his custody out of pass to margarine relat-officer. this section of provisions the with thereof importer or owner the less not fined be shall and a of misdemeanor, be guilty shall thereto, ing im- and dollars, thousand five more than nor dollars thousand one than sell- for Penalty Every years. three than more nor months six than not less prisoned ing ifotstamlped. oleo- or oleomargarine, any imported sale for offers or sells who person in put up not imported, been to have claimed or purporting margarine less not fined shall be act, this by provided as stamped and packages and be dollars, thousand five than more nor dollars five hundred than years. than two more nor six months than less not imprisoned pur- for Penalty for or receives purchases knowingly who person every That 11. SEC. t no if ^as n ch accord- stamped or branded been has not which any oleomargarine sale stamped. such each for dollars fifty of penalty a to liable be shall law to ing offense. pur- for for Penalty receives or purchases who knowingly person every 12. That SEC. man- the chfasfrom not paid has who manufacturer from any oleomargarine sale any special paid ing one hundred of penalty to offense a liable each for tax be shall special tax. of or received, or so purchased articles all of forfeiture a to and dollars, full value thereof. the on emp- Stamps oleomar- containing package stamped any whenever 13. That SEC. garine emptied, is shall be the duty of it the person in whose hands the tied paekesr to fail- for will- Penalty person who and any thereon; the stamps utterly destroy to same is nre. fined offense be such for each shall so to do refuses or neglects fully days nor ten less than not impresoned and fifMy-dollars, exceeding not away gives fraudulently who person any And months. six than more oleo- packing for or used buys, sells, or who another, from accepts or be offense each such for shall package, such stamped any margarine, more not be imprisoned and dollars, hundred one not exceeding fined oleomar- emptied any destroy may officer revenue Any year. one than found. is stamp tax-paid the which upon package garine

4 212 FORTY-NINTH CONGRESS. Sms. I. CI 840. . 1886. Chemist mi- and SEC. That 14. there shall in be the office the of Commissioner of In- recaopisttobeap- ternal Revenue an analytical chemist and microscopist, a who shall n po . each be appointed by the Secretary of the Treasury, and shall each Salary. receive a salary of two thousand five hundred dollars per annum; and the Commissioner of Internal Revenue may, whenever in his judgment Additional chem- the necessities the of service so require, employ chemists and micro- iStsandmicroscop- scopists, to be paid such compensation he as may deem proper, not exceeding in the aggregate any appropriation made for that purpose. Commissionerof And such Commissioner is authorized to decide what substances, ex- Internal Revenne tracts, mixtures, or compounds which may be submitted his for inspec- to decide articles to be taxed. tion in contested cases are be to taxed under this act; and his decision Decision final. in matters of taxation under this shall act be final. The Commissioner Decision as to may also decide whether any substance made in imitation or semblance lbstanees being of butter, and intended for human consumption, contains ingredients deleteriou deleterious to the public health; but in case of doubt or contest his Appeal. decisions in this class of cases may be appealed from to board a hereby constituted for the purpose, and composed of Surgeon-General the of the Army, the Surgeon-General the of Navy, and Commissioner the of Agriculture; and the decisions of this board shall be final in the premises. Packages forfeit- SEC. 15. That all packages of oleomargarine subject to tax under this or if deletemrious dact, that shall be found without stamps or marks as herein provided, and all oleomargarine intended for human consumption which contains ingredients adjudged, as hereinbefore provided, to be deleterious to the public health, shall be forfeited to the United States. Any person who Penalty for will- shall willfully remove or deface the stamps, marks, or brands on pack- fu 11 y removing, age containing oleomargarine taxed as provided herein shall be guilty etc., stamps, etc. of a misdemeanor, and shall be punished by a fine of not less than one hundred dollars nor more than two thousand dollars, and by imprison- ment for not less than thirty days nor more than six months. Export regula- SEO. 16. That oleomargarine may be removed from the place of manu- tions. facture for export to foreign a country without payment of tax or affix- ing stamps thereto, under such regulations and the filing of such bonds and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every per- son who shall export oleomargarine shall brand upon every tub, firkin, or other package containing such article the word "oleomargarine", in plain Roman letters not less than one-half inch square. Penalty for de- SEC. 17. That whenever any person engaged in carrying on the busi- frauding by mann- ness of manufacturing oleomargarine defrauds, or attempts to defraud, facturer. the United States of the tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the factory and manufacturing appa- ratus used by him, and all oleomargarine and all raw material for the production of oleomargarine found in the factory and on the factory premises, and shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. Penalty for fail- SEC. 18. That if any manufacturer of oleomargarine, any dealer therein nre to comply with or any importer or exporter thereof shall knowingly or willfully omit, regulations, etc. neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do any- thing by this act prohibited, if there be no specific penalty or punish- ment imposed by any other section of this act for the neglecting, omit- ting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be the manufacturer of or a wholesale dealer in oleomargarine, all the oleomargarine owned by him, or in which he has any interest as owner, shall be forfeited to the United States. Recovery offines, SEC. 19. That all fines, penalties, and forfeitures imposed by this act etc. may be recovered in any court of competent jurisdiction Regulations. SEC. 20. That the Commissioner of Internal Revenue, with the ap- proval of the Secretary of the Treasury, may make all needful regula- tions for the carrying into effect of this act.

5 FORTY-NINTH CONGRESS. SESS. . H.S. 840-842. 1886. 213 SEC. 21. That this act shall go into effect on the nienetieth day after To take effect in its passage; and all wooden packages containing ten or more pounds of 90 days. oleomargarine found on the premises of any dealer on or after the niene- tieth day succeeding the date of the passage of this act shall be deemed to be taxable under section eight of this act, and shall be taxed, and shall have affixed thereto the stamps, marks, and brands required by this act or by regulations made pursuant to this act; and for the purposes of securing the affixing of the stamps, marks, and brands required by this act, the oleomargarine shall be regarded as having been manufact- ured and sold, or removed from the manufactory for consumption or use, on after or the day this act takes effect; and such stock on hand at the time of the taking effect of this act may be stamped, marked, and branded under special regulations of the Commissioner of Internal Revenue, approved by the Secretary of the Treasury; and the Commissioner of Internal Revenue may authorize the holder of such packages to mark and brand the same and to affix thereto the proper tax-paid stamps. Approved, August 2,1886. CHAP. 841-An act to amend an act entitled "An act for the erection and con- August 2, 1886 struction of public a building at Oxford, Mississippi," approved July twelfth, eight- een hundred and eighty-two. Be enacted it by the Senate and House of Representatives of the United States of America in Congress assembled, That an act entitled "An act Oxford, Miss. for the erection of a public building at Oxford, Mississippi," approved Public building. July twelfth, eighteen hundred and eighty-two, be, and the same is Vol. 22,chap.287, p hereby, amended by substituting the words "sixty-one thousand seven 16 ' amended. hundred and forty-two dollars and eighty-six cents" in place of "fifty thousand dollars;" so that said act as amended shall read: "Sixty-one thousand seven hundred and forty-two dollars and eighty-six cents." SEC. 2. That the sum of eleven thousand seven hundred and forty- Appropriationto two dollars and eighty-six cents, so or much of said sum as shall be complete. necessary for the purpose, addition in the to sum heretofore appro- Se postO, p 223. priated, and in addition to the sum of five thousand dollars "for court- house and post-office at Oxford, Mississippi, for approaches complete, exclusive of iron fence," embraced the in bill now before Congress making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and eighty- seven, and for other purposes, be, and the same is hereby, appropriated, out of any money in the Treasury of the United States not otherwise appropriated, to be expended and used, under the direction of the Sec- retary of the Treasury, for the purchase of material and the prosecu- tion of said work on said building to completion, and placing the same in readiness for use. Approved, August 2, 1886. CHAP. 842.-An act to provide for the appointment and compensation of a district August , 1886. judge for the southern district of Alabama. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be appointed Alabama by the President of the United States, by and with the advice and con- sent of the Senate, a district judge for the southern judicial district of District j udge the State of Alabama; and that said judge shall be entitled to receive for southern die- a yearly salary three of thousand five hundred dollars, payable quarterly. tri SEC. 2. That jurisdiction the the of present district judge for the Jurisdiction of several districts of Alabama, and his successors, shall hereafter be con- present district fined to the northern and middle districts of said State. jndg Approved, August 2,1886.

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