Page:United States Statutes at Large Volume 53 Part 1.djvu/260

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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