36. Tax on opium manufactured in the 39. Laws relating to stamps in case of United States for smoking pur poses, ten dollars per pound. 37. Manufacturer shall file notices, inven tories, and bonds, keep books and manufactured tobacco and snuff to apply to the manufacture of opium for smoking purposes as far as applicable. render returns, put up signs and 40 (as amended). Penalty of not more affix factory number, and conduct 38. Prepared smoking opium imported manufactured. poses.. than one thousand dollars and imprisonment of not more than one year for each and every violation of law. All prepared smoking opium not stamped to be forfeited. Tax on opium SEC. 36. [Act of Oct. 1, 1890 (26 Stat., 567).] That an for smoking pur-internal-revenue tax of ten dollars per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue. notices, inven and signs. Manufacturer's SEC. 37. That every manufacturer of such opium shall tories,' bonds, file with the collector of internal revenue of the district in books, returns, 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 to 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 Penal sum of in a penal sum of not less than five thousand 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. bond. Stamps. SEC. 38. That all prepared smoking opium imported into the United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped in such permanent manner as to denote the payment of the internal-revenue tax thereon. 3218, 3445, 3446. SEC. 39. That the provisions of existing laws governing, Sections 3369, the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section. See sections 3369, page 267; 3218, page 113; 3445 and 3446, page 354, 355. SEC. 40 [as amended by the act of Mar. 3, 1897 (29 Stat., Penalty. 228).] That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smoking opium wherever found within the United States without stamps required by this act shall be forfeited, and may be sold to the highest bidder, pursuant to the provisions of sec. provisions of section_thirty-four hundred and sixty, Revised Statutes, if not valued as therein provided at over five hundred dollars; but if valued at more than five hundred dollars Sale. the sale shall be made pursuant to the judgment of the court in the proceedings for condemnation or forfeiture. AN ACT To prohibit the importation and use of opium for other than medicinal purposes, That after the first day of April, nineteen hundred and nine, it shall be unlawful to import into the United States opium in any form or any preparation or derivative thereof: Provided, That opium and preparations and derivatives thereof, other than smoking opium or opium prepared for smoking, may be imported for medicinal purposes only, under regulations which the Secretary of the Treasury is hereby authorized to prescribe, and when so imported shall be subject to the duties which are now or may hereafter be imposed by law. SEC. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or preparation or derivative thereof shall be forfeited and shall be destroyed, and the offender shall be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had, possession of such opium or preparation or derivative thereof, such possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury. Approved, February 9, 1909. (35 Stat., 614.) (T. D. No. 29657, Mar. 27, 1909.) Pursuant 3460. to CHAPTER NINE. OLEOMARGARINE; ADULTERATED BUTTER; PROCESS OR RENOVATED BUTTER. [Acts of Aug. 2, 1886 (24 Stat., 209), and Oct. 1, 1890 (26 Stat., 621), as amended by act of May 9, 1902 (32 Stat., 193).] 1. Act May 9, 1902, imitation dairy prod- 18. Penalty for omitting things required ucts subject to State laws. Act Aug. 2, 1886: 1. Butter defined. 2. Oleomargarine defined. 3. (Amended.) Special taxes. 4. Penalties for nonpayment of special taxes. 5. Manufacturer's notices, books, returns, bonds, signs, etc. 6. Oleomargarine, how to be packed and sold; penalty. 7. Manufacturer's labels, penalty for failing to affix. 8. (Amended.) Tax, stamps, laws relative to stamps for tobacco and snuff made to apply. 9. Assessment of tax on oleomargarine when removed without stamps. 10. Tax on imported oleomargarine; penalty. Warehousing. 11. Penalty for receiving for sale unstamped oleomargarine. 12. Penalty for purchasing from a manufacturer who has not paid special tax; forfeiture. 13. Stamps on empty packages to be destroyed; penalty for failure; dealing in empty stamped pack ages. 14. Authority to employ chemists and microscopists. Commissioner to decide in contested cases; appeal. 15. Forfeiture of unstamped oleomargarine; penalty for defacing or removing stamps. 16. Oleomargarine removed for export. 17. Carrying on business as manufacturer in fraud of the revenue; penalties and forfeitures. 292 and for doing things forbidden. 19. Courts in which fines may be recov (Act of Aug. 2, 1886 (24 Stat., 209), as amended by acts of Oct. 1, 1890 (26 Stat., 621), and May 9, 1902 (32 Stat., 193), 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 Aug. 2, 1886.) SEC. 1 [act of May 9, 1902 (32 Stat., 193)]. That all Imitation dairy articles known as oleomargarine, butterine, imitation, to state laws. 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 or Territory or the District of Columbia, and remaining therein for 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. tion of. SEC. 1 [act. of Aug. 2, 1886 (24 Stat., 209)]. That for Butter, definithe purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter. rine, defined. See section 4, act May 9, 1902, defining "butter," also "Adulterated butter," and "Process or renovated butter," page 300. SEC. 2 [act of Aug. 2, 1886 (24 Stat., 209)]. That for the Oleomargapurposes of this act certain manufactured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine," namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-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 or for butter. Interpretation of definition. (18 Op. Atty. Gen. 489; 32 Int. Addition of foreign fat, lard, or oil to butter produces oleo- Taxability of mixtures or compounds of animal or vegetable oils or fats. (T. D. 1354, May 12, 1908.) SEC. 3 [act of Aug. 2, 1886], as amended by section 2 of the act of May 9, 1902, imposing special taxes on manufacturers and dealers will be found under chapter 3, Special taxes," section 3242b, page 131. 66 lation by manufacturer. SEC. 4 [act of Aug. 2, 1886 (24 Stat., 209)]. That every Penalty for vioperson who carries on the business of a manufacturer of oleomargarine without having paid the special tax there notices, inven for, 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 wholesale dealer in oleomargarine 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 five hundred nor more than two thousand dollars; and every person who carries on the business of a retail dealer in oleomargarine 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 and every offense. Penalty for failure to pay special tax. (U. S. v. Joyce, 138 Fed. Rep., 455; Morris v. U. S., 161 Fed. Rep., 672; Hartman et al. v. U.S., 168 Fed. Rep., 30, T. D. 1468; Vermont v. U. S., 174 Fed. Rep., 792; T. D. 1579; U. S. v. Shipley et al., T. D. 1504; Enders v. U. S., T. D. 1669.) Manufacturers' SEC. 5 [act of Aug. 2, 1886 (24 Stat., 210)]. That every tories, signs manufacturer of oleomargarine shall file with the colbooks, bonds, etc. lector of internal revenue of the district in which his Manufacturers 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 to 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 thousand 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. Regulations No. 9, T. D. 797, June 6, 1904; T. D. 906, June 20, 1905; and T. D. 1652, August 29, 1910. Power of attorney by manufacturers to agents to render returns. (T. D. 1263.) SEC. 6 [act of Aug. 2, 1886 (24 Stat., 210)]. That all original packages. oleomargarine 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 oleomargarine, and wholesale dealers in oleomargarine shall be in original Retail dealers' stamped packages. Retail dealers in oleomargarine must sell only from original stamped packages, in quantities not exceeding ten pounds, and shall pack the oleomargarine sold by them in suitable wooden or paper packages which shall be marked and branded as the Commissioner of Internal Revenue, with the approval of the Secretary packages. |