CODIFICATION OF INTERNAL REVENUE LAWS of one hundred and eighteen degrees Fahrenheit or more, nor to any of the following containing condiments and spices: salad dressings, mayonnaise dresmayonnaise ayonnaise products nor to liquid emulsion, pharmaceutical preparations, oil meals, liquid preservatives, illumi- nating oils, cleansing compounds, or flavoring compounds. SEC. 2301. TAX. (a) RATE- (1) Upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and col- lected a tax at the rate of one-fourth of 1 cent per pound; except that such tax shall be at the rate of 10 cents per pound in the case of oleomargarine which is yellow in color. (2) For the purposes of paragraph (1), oleomargarine shall be held to be yellow in color when it has a tint or shade con- taining more than one and six-tenths degrees of yellow, or of yellow and red collectively, but with an excess of yellow over red, measured in the terms of the Lovibond tintometer scale or its equivalent. Such measurements shall be made under regulations prescribed by the Commissioner, with the approval of the Secre- tary, and such regulations shall provide that the measurements shall be applied in such manner and under such conditions as will, in the opinion of the Commissioner, insure as nearly as prac- ticable that the result of the measurement will show the color of the oleomargarine under the conditions under which it is cus- tomarily offered for sale to the consumer. (b) BY WHOM PAID.- T he tax levied by subsection (a) shall be paid by the manufacturer. (c) How PAID. - (1) STAPS.-The tax levied by subsection (a) shall be repre- sented by coupon stamps. (2) AssESaENT. -W henever any manufacturer of oleomargarine sells, or removes for sale or consumption, any oleomargarine upon which the tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner, subject to the limitations prescribed in section 3312, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penal- ties imposed by law for such sale or removal. (d) SPECIAL TAX. - For special tax on manufacturers, wholesale and retail dealers, see section 8200. (e) IMPoRTED OLEOMARGARINE.- For tax on imported oleomargarine, see section 2306. SEC. 2302. MANUFACTURERS. (a) DrEFIrrIoN. -Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without com- pensation, who shall add to or mix with such oleomargarine any sub- stance which causes such oleomargarine to be yellow in color, deter- mined as provided in paragraph 2 of section 2301 (a), shall also be held to be a manufacturer of oleomargarine within the meaning of this chapter or section 8200 or 3201 of chapter 27, and subject to the provisions thereof. (b) PACKING REQUIREMENTS.- (1) KIND AND WEIGHT OF PACKAGES.- All oleomargarine shall be packed by the manufacturer thereof in firkins, tubs or other wooden, tin-plate, or paper packages, not before used for that purpose, containing, or encased in a manufacturer's package made from any of such materials of, not less than ten pounds. 248
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