Page:United States Statutes at Large Volume 24.djvu/246

 FORTY-NIN TH CONGRESS. Sess. I. CII. 840. 1886. 2]] ing, issue, sale, accountability, eifacement, and destruction of stamps Stamps: relating to tobacco and snuff, as far as applicable, are hereby made to R- S-; T’*]“ *“» apply to stamps provided for by this section. °h°P‘ °‘ Sec. 9. That whenever any manufacturer of oleomargarine sells, or Tax to beassessremoves for sale or consumption, any oleomargarine upon which the *9 °" °l°°"?°“’8* tax is required to be paid by stamps, without the use of the proper f:;;g°§£m;th°°t stamps, it shall be the duty of the Commissioner of Internal Revenue, ` within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. Sec. 10. That all oleomargarine imported from foreign countries shall, *\‘m**i°¤°] *¤¥ in addition to any import duty imposed on the same, pay an intemal- QQ3E23d °1°°` revenue tax of fifteen 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 aflixed and canceled by the owner To be stamped or importer of the oleomargarine while it is in the custody of the proper while *¤ °¤¤*°dY custom-house officers; and the oleomargarine shall not pass out of the °f °“"°’“” °m°°"‘ custody of said officcrs until the stamps have been so afnxed and canceled, but shall be put up in wooden packages, each containing not less than ten pounds, as prescribed in this act.for oleomargarine manufactured in the United States, before the stamps are aflixed; and the owner or importer of such oleomargarine shall be liable to all the penal provisions of this act 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 ailixing 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 W==¤r¤h¤¤¤i¤z· be taken, under the control of such customs officer as such collector may direct; and every officer of customs who permits any such oleo- Ifemlfy fa! vivmarga-rine to pass out of his custody or control without compliance by :*,;;:2 W °"'·‘*°‘“' the owner or importer thereof with the provisions of this section relat- ' ing thereto, shall be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Every _ P¤;_¤¤1¢r M NU- person who sells or offers for sale any imported oleomargarine, or oleo- mgi “°"°“"‘P°d‘ margarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this act, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be · im prisonednot less than six months nor more than two years. Sec. 11. That every person who knowingly purchases or receives for P¤¤9l¤y i;¤‘ imsale any oleomargarine which has not been branded or stamped accord- :{‘,;‘p:‘,U f " °° ing to law shall be liable to a penalty of fifty dollars for each such ' onense. ‘ Sec. 12. That every person who knowingly purchases or receives for Penhltgvr vm'- sale any oleomargarine from any manufacturer who has not paid the fjtlxlgfar n‘;‘3:$j special tax shall be liable for each offense to a penalty of one hundred mg ,,,,,5 ,,,,,,;,,1 dollars, and to a forfeiture of all articles so purchased or received, or of tax. theé full value thereof. d k t i I Sump") O P- EC. 13. That whenever any stampe pac age con ain ng o eomar- _ ¤ m garine is emptied, it shall be the duty of the person in whose hands the  °° same is to destroy utterly the stamps thereon; and any person who will- p,,,,,,;,, y,,, M;. fully neglects or refuses so to do shall for each such offense be tlned rm. not exceeding fifty-dollars, and impresoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who sells, buys, or used for packing oleomargarine, any such stamped package, shall for each such odense be fined not exceeding one hundred dollars, and be imprisoned not more than one year. Any revenue officer may destroy any emptied oleomargarine package upon which the fax-paid stamp is found.