OLEOMARGARINE AND ADULTERATED BUTTER PRODUCTS 253 butter as defined in subsection (a), with intent or effect of cheapen- ing in cost the product or any butter in the manufacture or manipula- tion of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream. (c) PRocEss OR RENOVATED BUTTER. -"Process butter" or "renovated butter" is defined to mean butter which has been subjected to any process by which it is melted, clarified or refined and made to resem- ble genuine butter, always excepting "adulterated butter" as defined by subsection (b). SEC. 2321. TAX. (a) RATE.- (1) ADULTERATED BuTTER.-- Upon adulterated butter, when man- ufactured or sold or removed for consumption or use, there shall be assessed and collected a tax of 10 cents per pound, and any fractional part of a pound shall be taxed as a pound. (2) PRoCEss OR RENOVATED BUTTER.- Upon process or renovated butter, when manufactured or sold or removed for consumption or use, there shall be assessed and collected a tax of one-fourth of 1 cent per pound, and any fractional part of a pound shall be taxed as a pound. (b) BY WHOM PAID.- The tax to be levied by subsection (a) shall be paid by the manufacturer. (c) How PAID.- (1) STAMPs. - The tax to be levied by subsection (a) shall be represented by coupon stamps. (2) ASSESSMENT.- For assessment in case of omitted taxes, see section 3311. (d) SPECIAL TAX.- (1) MANUFACTURERS OF ADULTERATED AND PROCESS OR RENOVATED BUTTER.- For special tax on manufacturers of adulterated and process or renovated butter, see subsection (a) of section 3206. (2) WHOLESALE DEALERS AND RETAIL DEALERS IN ADULTERATED BUTTER.- For special tax on wholesale dealers and retail dealers in adulterated butter, see subsections (b) and (c) of section 3206. SEC. 2322. MANUFACTURERS. (a) DEFINITION. -Every person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof. (b) PACKING, STAMPING, AND SELLING REQUIREMENTS.- (1) ADULTERATED BUT'ER. - All adulterated butter shall be packed by the manufacturer thereof in firkins, tubs, or other wooden, tin- plate, or paper packages not before used for that purpose, con- taining, or encased in a manufacturer's package made from any of such materials of, not less than ten pounds, and marked, stamped, and branded as the Commissioner, with the approval of the Secre- tary, shall prescribe, and all sales made by manufacturers of adulterated butter shall be in original, stamped packages. Every manufacturer of adulterated butter shall securely affix, by pasting, on each package containing adulterated butter manufactured by him a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: "Notice. - T hat the manufacturer of the adulterated butter herein contained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon, nor to remove the contents of this package without destroying said stamp, under the penalty pro- vided by law in such cases." (2) PROCESS OR RENOVATED BUTTER.- For marking process or renovated butter, see section 2325.
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