212 FOBTY-NINTH CONGRESS. Sess. I. Ch. 840. 1886. Chemist andml- Sec. 14. That there shall bein the office of the Commissioner of In- °¥'°•°°PI°**°I’°'P‘ ternal Revenue an analytical chemist and a microscopist, who shall I’°i“°°d‘ each be appointed by the Secretary of the Treasury, and shall each Solon- receive a salary of two thousand ilve hundred dollars per annum; and the Commissioner of Internal Revenue may, whenever in his judgment Adrlitiooei ¢=!¤e¤¤· the necessities of the service so require, employ chemists and micro-
- ,:=‘“d '“*°""°°P' seopists, to be paid such compensation as he may deem proper, not
exceeding in the aggregate any appropriation made for that purpose. Commissioner of And such Commissioner is authorized to decide what ubstances, ex- I““"’“’*!' B°;'t9";'° tracts, mixtures, or compounds which may be submitted for his inspec-
- 3 b°1°:;°;;f '° °° tion in contested cases are to be taxed under this act; and his decision
Decision final. in matters of taxation under this act shall be dual. The Commissioner Decision ee to may also decide whether any substance made in imitation or semblance f,"}"*"!°°' bd"! of butter, and intended for human consumption, contains ingredients ‘ °°°°"°°°‘ deleterious to the public health; but in case of doubt or contest his iI·i>e¤I· decisions in this class of cases maybe appealed from to a board hereby constituted for the purpose, and composed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Commissioner of ‘ _ Agriculture; and the decisions of this board shall be final in the premises. Y!°hH°° *`°'I°**j Sec. 15. That all packages of oleomargarine subiect to tax under this
QQ;;?;?;?' act, 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 Penney an- will- shall willfully remove or deface the stamps, marks, or brands on pack- T ¤ I I Y ¤’°¤*°'*¤K» age containing oleomargariue taxed as provided herein shall be guilty °“’·· "‘""*’“* °°°‘ of a misdemeanor, and shall be punished by a line of not less than one hundred dollars nor more than two thousand dollars, and by imprisonment for not less than thirty days nor more than six months. Export regule- Sec. 16. That oleomargarlne may be removed from the place of manu-
- ¤¤¤· factnre for export to a foreign country without payment of tax or adixing stamps thereto, under such regulations and the tiling of such bonds
and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person who shall export oleomargarine shall brand upon every tub, tirkin, or other pukage 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 busifunding by ¤¤o¤¤- ness of manufacturing oleomargariue defrauds, or attempts to defraud, f*°*'”'°'· the United States of the tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the factory and manufacturing apparatus 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 ned 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 an- run- Sec. 18. That if any manufacturer of oleomargarine, any dealer therein oreto comply with or any importer or exporter thereof shall knowingly or willfully omit, '°€“I‘“‘°“’· °‘°· 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 punishment imposed by any other section of this act for the neglecting, omitting, 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 odending 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. yn ofiioee, Sec. 19. That all lines, penalties, and forfeitures imposed by this act _ may be recovered in any court of competent jurisdiction Regulation- Sec. 20. That the Commissioner of Internal Revenue, with the ap. proval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act.
