Page:United States Statutes at Large Volume 32 Part 1.djvu/261

FIFTY-SEVENTH CONGRESS. Sess. 1. Ch. 784. 1902. 195 ing the absorption of abnormal quantities of water, milk, or cream; ‘ that " process butter " or " renovated butter " is hereby defined to mean v,,P,§§°§§imf" ’°“°' 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. 1 That special taxes are imposed as follows: Manufacturers of process or renovated butter shall pay fifty dollars Special mes, adulper year and manufacturers of adulterated butter shall pay six hundred i,°$‘§$ md '°°°"°°° ollars per year. Every person who engages in the production of Mgnumgtuggm ppocess or renovated butter or adulterated butter as a business shall considered to be a manufacturer thereof. Wholesale dealers in adulterated butter shall pay a tax of four hun- wmimie amen. dred and eighty dollars per annum, and retail dealers in adulterated butter shall pay a tax of forty-eight dollars per annum. Every person man umm. 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 a spmaiuunwsap. dealer m adulterated butter. And sections thirty-two hundred and pl}€‘§l‘°§,;,,,,_,z,,,3,,1' thirty-two, thirty-two hundred and thirty-three, thirttytwo hundred md ”“’·· PF m W- and thirty-four, thirty-two hundred and thirty-five, irty-two hundred and thirt -six, thirty-two hundred and thirty-seven, thirt -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 imdposed by this section and to the person upon whom they are impose . That every person who carries on the business of a manufacturer of Wg? M ¤¤* process or renovated butter or adulterated butter without having paid W K ' the special tax therefor, as required by law, shall, besides being liable to the yment of the tax, be fined not less than one thousand and not more thzn five thousand dollars; and every person who carries on the business of a dealer in adulterated butter without having aid the Special tax therefor, as required by law, shall, besides beingliable to t e payment of the tax, be fined not less than fifty nor more than five hun red dollars for each offense. That every manufacturer of process or renovated butter or adul- “}:*;{glg*!;°¤¤*°*¤¤· terated 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 ailix 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. But B<>¤<1· 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 ofillpternpl Rfvenue. d b b H be k d b h d at al a ulterate utter s a e y the manufacturer P•¤*¤€°¤¤ ¤•¤’*· thereof in firkins. tubs, or other woodenpdacckages not before used for i:€°mmmm°dbm` 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 b manufacturers of adulterated butter shall be in original stamped packages. Dealers in adulterated butter must Sell only original or from origi- nal stamped packages, and when such original stamped ckages are broken the adulterated butter sold from same shall be plaaced in suit-