210 FORTY-NINTH CONGRESS. Sess. I. UH. 840. 1886. 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 lined 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. ' Manufacturers Bao. 5. That every manufacturer of oleomargarine shall tile with the
- °.g*_° ::{,l°°'» °*·°·} collector of internal revenue of the district in which his manufactory is
{$4,,.,,,,, ,.:::,‘,,,,° located such notices, inventories, and bonds, shall keep such booksand `render such returns of materials and products, shall put up such signs and adix such number to his factory, and conduct his bu iness under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by Bono. 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. To be nwkvd in Sec. 6. That all oleomargarine shall be packed by the manufacturer “°" "':,‘l°“ P:?;' thereof in nrkins, tubs, or other wooden packages not before used for
- §°:’m° ,,§"",,,j that purpose, each containing not less than ten pounds, and marked,
umass,stampul, 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 bein original stamped packages. Retail dealers R°*•'1P°°l**S°°· 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 of the Treasury, shall prescribe. Every _ If•¤¤l¢y for vi¤- person who knowingly sells or oders for sale, or delivers or ofers to "“°°· deliver, any oleomargarine in any other form than in new wooden or paper packages as above described, or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or adixes a stamp on any package denoting a less amount of tax than that required by law, shall he lined for each offense not more than one thousand dollars, and be imprisoned not more than two years. Label cr manu- Sec. 7. That every manufacturer of oleomargarine shall securely ¥•¢¢¤r¤¤‘- alllx, by pasting, on each package containing oleomargarine manufact ured 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 For-m. words: •‘Notice.—'l‘he manufacturer of the oleomargarine herein coutained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without de- _ stroying said stamp, under the penalty provided by law in such cases.” “§°t:¤;gx*`*{:‘df;¤l· Every manufacturer of oleomargarine who neglects to amx such label ' to any package containing oleomargarine made by him, or sold or ot? fcred for sale by or for him, and every person who removes any such label so anlxed from any such package, shall be lined fifty dollars for each package in respect to which such offense is committed. _u'!`¤¤ ¤¤ ·¤=·¤¤f¤<>- Sec. 8. That upon olcomargarine which shall be manufactured and ‘ "· sold, or removed for consumption or use, there shall be assessed and collected a tax of two 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. The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engrav-
