Chapter 784. 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 certa
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CHAP. 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.
May 9, 1902. [[Public, No. 110](/us/pl/57/110).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* Oleomargarine. Interstate imitation dairy products subject to State, etc., laws. 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 exclusively7 of pure and unadulterated milk or cream, transported into any State or Territory or the District of Columbia, and remaining therein for194 use, consumption, sale, or storage therein, shall, upon the arrival within the limits of such State or Territory or the District of Columbia, be subject to the operation and effect of the laws of such State or Territory or the District of Columbia, enacted in the exercise of its police powers to the same extent and in the same manner as though such articles or substances had been produced in such State or Territory or the District of Columbia, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Sec. 2. That the first clause of section three of an Act entitled “AnSpecial taxes.Vol. 24, p. 209. 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 forManufacturers further defined. 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 field 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*Proviso*.Dealers selling only uncolored butter. other oleomargarine or butterine except that, upon which a tax of onefourth 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.
” " Sec. 3. That section eight of an Act entitled “An Act defining butter,Tax on manufacturers.Vol. 24, p. 209. 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 andOn oleomargarine. 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 faxed as a pound: *Provided,* When oleomargarine is free from artificial*Proviso*.If not artificially colored.Stamps.[R.
S., Title XXXV, ch. 11](/us/rs/sXXXV/). 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 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.” " Sec. 4.
That for the purpose of this Act “ butter” is hereby defined to mean an article of food as definedButter defined.Vol. 24, p. 209. 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 herebyAdulterated butter, defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, puri lied, or improved product from different lots or parcels of melted or unmelted butter or butter fat. in which any arid, 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 caus-195ing the absorption of abnormal quantities of water, milk, or cream; that “process butter” or “ renovated butter” is hereby defined to meanProcess, or renovated butter. 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 dollarsSpecial taxes, adulterated and renovated butter. per year and manufacturers of adulterated butter shall pay six hundred dollars per year. Every person who engages in the production ofManufacturers. 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 hundredWholesale dealers. and eighty dollars per annum, and retail dealers in adulterated butter shall pay a tax of forty-eight dollars per annum.
Every personRetail dealers. 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 aSpecial tax laws applicable.[R.S., secs. 3232–3241, and 3243, pp. 621, 622](/us/rs/s3232–3241/3243/p621/622). 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, thirty-two hundred and forty, thirty-two hundred and forty-one. and thirty-two 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 ofPenalties for not paying tax. 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 buffer 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 adulteratedRegulations for manufacturers. 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.
ButBond. 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 manufacturerPackages and marking of adulterated butter. 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 blitter must sell only original or from originalSales must be from original packages. stamped packages, and when such original stumped packages are broken the adulterated butter sold from same shall be placed in suit-196able 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 knowinglyPenalty for violation. 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,Label of manufacturer. 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 adulteratedForm. 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 toPenalties for not affixing label. 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 beFor removing. fined fifty dollars for each package in respect to which such offense is committed. That upon adulterated butter, when manufactured or sold or removedTax on manufacture of adulterated butter. 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 removedOf renovated butter. 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 he taxed as a pound.
The tax to be levied by this section shall be represented by couponStamps. R. S., Title XXXV, ch. 11. 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,Oleomargarine rules and penalties applied to adulterated butter.Vol. 24, pp. 211–213. 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 eightysix, 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 butter.
Sec. 5. All parts of an Act providing for an inspection of meats forRenovated or process butter.Inspection.Vol. 26, pp. 414, 1089.Vol. 28, p. 732. exportation, approved August thirtieth, eighteen hundred and ninety, and of an Act to provide for the inspection of live eat tie, hogs, and the carcasses and products thereof which arc 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 toInspection of factories, etc., undersecretary of Agriculture. 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 manufacture197 of the same. All process or renovated butter and the packages containingMarking, etc., required. 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 processor 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 AgricultureRegulations, etc,, by 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 arid the condition of the material from which it. is made. And be 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 epurse of exportation dr shipment lie shall have power to confiscate the same.
Any person, firm, or corporation violating any of the provisionsPenalties for violation. 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. Sec. 6. That wholesale dealers in oleomargarine, process, renovated,Inspection of books. or adulterated butter shall keep such booksand 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 willfullyPenalty for violation. 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. Sec. 7. This Act shall take effect on the first day of July, nineteenIn effect July 1, 1902. hundred and two. Approved, May 9, 1902.