CODIFICATION OF INTERNAL REVENUE LAWS
SEC. 2306. IMPORTATION.
All oleomargarine imported from foreign countries shall, in addi-
tion to any import duty imposed on the same, pay an internal rev-
enue tax of 15 cents per pound, such tax to be represented by coupon
stamps as in the case of oleomargarine manufactured in the United
States. The stamps shall be affixed and canceled by the owner or
importer of the oleomargarine while it is in the custody of the
proper customhouse officers; and the oleomargarine shall not pass
out of the custody of said officers until the stamps have been so
affixed and canceled, but shall be put up in wooden packages, each
containing not less than ten pounds, as prescribed in this chapter
for oleomargarine manufactured in the United States, before the
stamps are affixed; and the owner or importer of such oleomargarine
shall be liable to all the penal provisions of this chapter prescribed
for manufacturers of oleomargarine manufactured in the United
States. Whenever it is necessary to take any oleomargarine so
imported to any place other than the public stores of the United
States for the purpose of affixing and canceling such stamps, the
collector of customs of the port where such oleomargarine is entered
shall designate a bonded warehouse to which it shall be taken, under
the control of such customs officer as such collector may direct.
SEC. 2307. EXPORTATION.
Oleomargarine may be removed from the place of manufacture
for export to a foreign country without payment of tax or affixing
stamps thereto, under such regulations and the filing of such bonds
and other security as the Commissioner, with the approval of the
Secretary, may prescribe. Every person who shall export oleo-
margarine shall brand upon every tub, firkin, or other package
containing such article the word "Oleomargarine", in plain Roman
letters not less than one-half inch square.
SEC. 2308. PENALTIES.
(a) FALSE BRANDING; SELLING, PACKING, OR STAMPING IN VIOLA-
TION OF LAw.-Every person who knowingly sells or offers for sale,
or delivers or offers to deliver, any oleomargarine in any other form
than in new wooden, tin-plate, or paper packages as described in
section 2302 (b) (1) and (2) or who packs in any package any
oleomargarine in any manner contrary to law, or who falsely brands
any package or affixes a stamp on any package denoting a less
amount of tax than that required by law shall be fined for each
offense not more than $1,000, and be imprisoned not more than two
years.
(b) OMISSION OR REMOVAL OF LABEL. - Every manufacturer of oleo-
margarine who neglects to affix the label described in section 2302 (b)
(3) to any package containing oleomargarine made by him, or sold
or offered for sale by or for him, and every person who removes
any such label so affixed from any such package, shall be fined $50
for each package in respect to which such offense is committed.
(c) REMOVAL OR DEFACEMENT OF STAMPS, MARKS, OR BRANDS.-
Any person who shall willfully remove or deface the stamps, marks,
or brands on a package containing oleomargarine taxed as provided
in this subchapter shall be guilty of a misdemeanor, and shall be
punished by a fine of not less than $100 nor more than $2,000, and
by imprisonment for not less than thirty days nor more than six
months.
(d) FRAiUD BY MANI.FACTURERS.- Whenever any person engaged
in carrying on the business of manufacturing oleomargarine de-
frauds, or attempts to defraud, the United States of the tax on the
oleomargarine produced by him, or any part thereof, he shall be
fined not less than $500 nor more than $5,000, and be imprisoned not
less than six months nor more than three years.
(e) PURCHASIN WHEN NOT PROPERLY BRANDED OR STAMPE. -
Every person who knowingly purchases or receives for sale any
250
�
