Page:United States Statutes at Large Volume 24.djvu/244

 FORTY-NINTH CONGRESS. Sess. I. Ons, 827., 840. 1886. 209 Sec. 2. That the pay of assistant messengers, firemen, watchmen, llete of pey of and laborers provided for in this act, unless otherwise specially stated, °“““"*;“" '”°’°‘*”· shall be as follows : For assistant messengers, firemen, and watchmen, g°r°’ mmm' °°°' at the rate of seven hundred and twenty dollars per annum each; for laborers, at the rate of six hundred and sixty dollars per annum each. _ _ Sec. 3. That all acts or parts of acts inconsistent or in conflict with Am §°°P°'°°°¤* the provisions of this act are hereby repealed. ;;,,°fg:,°_ ‘°"°“’ "` Approved, July 31, 1886. 0H4P. 840.--An act defining butter, also imposing a tax upon and regulating the August 2, 1886. manufacture, sale, importation, and exportation of oleomargarine. —————-—-;—— Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this Oleomargsrine. act the word “butter" shall be understood to mean the food product Butter, definition 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. Sec. 2. That for the purposes of this act certain manufactured sub- Olywmergerine, stances, certain extracts, and certain mixtures and compounds, including d°““‘**‘°" ° · such mixtures and compounds with butter, shall be known and designated as “oleomargarine", namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef·fat, suet, lard, lard-oil, vegetable-oil annotto, and other coloring matter, intestinal fat, and otfal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter. Sec. 3. That special taxes are imposed as follows: Spwieltnren Manufacturers of oleomargarine shall pay six hundred dollars. Every N¤¤¤fw¢¤r¤r¤- _ person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. Wholesale dealers in oleomargarine shall pay four hundred and eighty Wlwleeele dealdollars. Every person who sells or offers for sale oleomargarine in the °"· original manufacturer’s packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are aiiixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales. Retail dealers in olecmargarine shall pay forty-eigl1t dollars. Every Retail dealers person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. And sections thirty-two hundred and thirty-two, thirty-two hundred and $8-» thirty-three, thirty-two hundred and thirtyfour, thirty-two hundred and 62, Q mm;  thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and ,,;,,§,.;,i.{, thirtyseven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, and thirty-two hundred and forty-three of the Revised Statutes of the United States are, so far as applicable made to extend to and include and apply to the special taxes imposed by this section, and _ to the persons upon whom they are imposed: Provided, That in ease mh nm any manufacturer of oleomargarine commences business subsequent to 0,-,, wm the thirticth day of June in any year, the special tax shall be reckoned from the tlrst day of July in that year, and shall be five hundred dollars. M f Sec. 4. That every person who carries on the business of a manufact- ryff; 0:7 bg nrer of oleomargarine without having paid the special tax therefor, as ,,,,,,,,,,,, P,,.,,,; gf required by law, shall, besides being liable to the payment of the tax, tex. be fined not less than one thousand and not more than five thousand srar L——VOL xxrv--14