Page:United States Statutes at Large Volume 53 Part 1.djvu/262

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CODIFICATION OF INTERNAL REVENUE LAWS attempts to defraud, 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. (d) OEmNSES NOT SPECIFICALLY COVERED. - I f any manufacturer of or wholesale dealer in oleomargarine shall knowingly or willfully omit, 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 anything by this subchapter or chapter 27 prohibited, all the oleomargarine owned by him, or in which he has any interest as owner, shall be forfeited to the United States. SEC. 2310. RECOVERY OF PENALTIES AND FORFEITURES. All fines, penalties, and forfeitures imposed by this subchapter or section 3201 may be recovered in any court of competent jurisdiction. SEC. 2311. COMMISSIONER'S DECISIONS. (a) TAXABIrrJT.-T he Commissioner is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed under this sub- chapter; and his decision in matters of taxation under this subchapter shall be final. (b) DELTERIOUS INGREDIENTS.- T he Commissioner may also de- cide whether any substance made in imitation or semblance of butter, and intended for human consumption, contains ingredients dele- terious to the public health. (c) APPrEA. -In case of doubt or contest the decisions of the Com- missioner in the class of cases under subsection (b) may be appealed from to a board constituted for the purpose, and composed of the Surgeon General of the Army, the Surgeon General of the Navy, and the Secretary of Agriculture; and the decisions of this board shall be final in the premises. SEC. 2312. CHEMISTS AND MICROSCOPISTS. For the appointment and employment of chemists and miscroscopists, see subchapter E of chapter 39. SEC 2313. TOBACCO STAMP LAWS APPLICABLE. The provisions of law governing the engraving, issue, sale, accounta- bility, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, shall apply to stamps provided for by section 2301 (c) (1). SEC. 2314. REGULATIONS. For authority of the Commissioner, with the approval of the Secretary, to make all needful regulations for the carrying into effect of this sub- chapter and sections 3200 and 3201, see section 8791. SUBCHAPTER B-ADULTERATED AND PROCESS OR RENOVATED BUTTER SEC. 2320. DEFINITIONS. (a) BuTrER. - For the purpose of this chapter and sections 3206, and 3207, the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter. (b) ADULTERATED BUTrrT.- "Adulterated butter" is defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any sub- stance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance foreign to 252