Page:United States Statutes at Large Volume 44 Part 1.djvu/792

 § 550 · TITLE 26.-·I.NTE Statea. before the stamps are amxed ;_ sud the owner or importer ot such oleomnrgarine shall bé liable to all the penal provisions ot this chapter prescribed for manufuctdrers ot alcomargariue manufactured in the United States. Whenever it is necessary to take any olécmargarine so imported to any place other than the public stores of the United States for the purpose of aflfixing and mace-lingtsuch stamps, the" collector bf cuétoms or the port where such oleomargariné in entered styall designate a bonded warehouse to which it shgll be tnkezn, under the control of such customs omcer as such collector may dtrect; mag every ctiicer pt customs who permits any éuch oleomargarine to pass out of his custody or control without complianceby the Owner or _ importer pthereof yith the provisions of this section relating `wthereto, shall be guilty of a misdemeanor; and shall be fined nat léss than X $1,000 nor mcg; than $5,000, and `impi·iscmd not less than six months nor more than three years. Evex·y`pers0n who se1lsf¢§r.oi!ers_ atop sale any imported oleamhrgnrine, or uleomargdrine purporting gr claimed to have imp0rtcd,` not put tgp in packages and stamped asprovided by this chapter, shall be hned not less than $500 nor more than $5,0%, and be imprisoned not less thaq,_six months nor more `· than ‘tw¢> yegrs. (Aug. 2,:1888, c. 840, § 10, 24 Stat. 211.) _ 559,P¤rch•sing ciecmargntine _ when not ‘ binndéd or stauipel.-¥Eycry person whd knowingly- purchases or receives for wie any qleomqrgariue which has nopbééq bfauded br stamped according to law shall be liable to afixcualtyt of $50 for each such ofeusc. ,(Aug.·2, 1886; c.-840, 5 11, 24 Stat. 211.) 55}.  from manufacturer who hah not paid tax.- ·· { Evt·i~y person twhc knowingly purchases or receives for sale any oleqmargarine from duy manufacturer who has not paid- the M special tai shall be hablé foreach offense to {1 penalty bf $100, and to n forfeiture of all articles so purchased or received, dr ot the full value thereof. (Aug. 2, _1886, c. 840,} —12," 24» Stat; 211.)· K · -  - *·  < 552. Dqtrution of stamina oxfempticd packageg.—Whenever my stgmped packagetccqainitng gleomargariue is emptied, it 411211 Be the duty of the persén   whose hands the same is 't¤ Gastro! utterly the stamps therebu; and any person who  nmtects qt xjetuscs sq to do shall for each such offense » be   not excéediug $69, and imprisoned not less than ten days   moré than t months. And s,1;y petéon whotraudulwtly uva away q1·?ccepts $170111 another, `o:_ who sells, buys, · or umstor packing 0 qcmargarlne, au? such utdinped package, shall tar smh such oaenu bohned mit exceeding $100, and be  not `mbra tha;1 one ygnr. Alny revenue odlcei may dasaoy my emptied o1e0mm:gui¤¢_ P€ckage‘ upon which the_ tgxqmm stamp is found. (Aug. 2, 1886, c.. 840, $.13, 24 Stat. X I §3. 0!eong·g•rh¢;, furféiturcx i·¢¤0*v•1 q£‘_-¤t•mp.———A1l packages of olecwargnrina subject to tax under this chapter, that ami! be found withq·¤t mmm or mash las Hgrcin piot yidad, and all o1e0:.iz•.@tne .int.;gu!gd for num consumption ‘ which    Qdjudzéd, as ’ mpdnpcfvltc provided, ·_ to be delctgriouq tc    health;   `to1·£dtad' tc the Unite;} States. Ani mrmn whb shall  remova or detacéi the stampw   ok bmndq·"¤¤ packnia  ’ `oimmmaxm tnxéd hse provided héaia shall bqgullty dt ·•§` tm1Sdem@¤oz·,   be   bi n mm bt not lam thin SLM uc: mré than $2,000, and by immis0¤@t for not  than thirty `d•ys·i1o;.¤por• ";than six months., (Aug; 2, 1886, c.· $49J1¤·24st¤t.21z>`~; V ~ Z ——  Sq¤;•; ro|¤lat b¤mnrgai·1n• may b• . mmovedé tum tm plum at   for export to· • tor- Qéin cmutry without pn@t-     on-   may  qmder sm§ gegulnticnp         of meh bonds and exthu -_ semyity is the   M      . ths, gppm?qil of the Secretary ot   mqypmwribc.    pinion who shall export     brand upon

IRNAL REVENUE 778 every tub, tlrkin, or other package containing such article the word "0leomargarine," in plain Roman letters not less than. one·half inch square. -( Aug. 2, 1886, c. 840, § 16, 24 Stat; 212.) 555. Same; fraud by /manufacturer.——Whenew·er any person engaged in carrying on the business of manufacturing oleomargarine defrauds, or 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 oleomargarinefound in the factrsy and ion the factory premises, and sl1all be dned not less than $504) nor more than $5,000, and be__ imprisoned not less than six months nor more than three yearsj (Aug. 2, 1886, c. 840, S 17, 24 Stat. 212T) ., » . 556. Same; failure to " comply with lur.+If.=_any manufac- 'turer of oleomar@rine,·{1n‘y dealer therein or any importer or exporter thereof 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 chapter or section 201* of this title prohibited; if . there be no specific penaltyi orpunishment imposed by anyj other section of this chapterfor the nwectlng, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall pay a penialty of $1,000 ;* andif the person so offending be the manufacturer ‘ of or a/wholesale dealer in oleomargarixie, all the oleomargarine ` owned by him, or in which he has- any interest as owner, shall _be forfeitedto the‘United`States. (Aug. 2, 1886, c. 840, { 18, 2-1 sa»t.212.) . ·· g 1 » _ ._ _ 557. Same; regulations.-—The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, ymay make all needful regulations for the carrying into effect the provisions of this subchapter. (Aug. 2, 1886, c. 840, 5 20, 24 Stat.`212.)` _ 7 7 .7 ~ . ` .558; Same; recovery of Enes.—=A1l fines, penalties, and forfeltures imposed by thischapter and sections 194 and 207 of this title may be recovered in any court of competent jurisdicition. (Aug. 2, 1886, c. 840, S 19, 24 Stat. 212.*) _ S B._ ADULTERATED AND PROQESS" OR· RENOVATED. ' . r` _Ll3UT'1‘ER d · ` 571. Butter, adultented butter, and Qprocess onrenevsted butter; de6niti¢m.——For the purpose of this chapter, the word butter shall be understood to mean the food product usually known as butter, and which is made exclumvely from milk or cream, or both, with or without common salt, and with or __ without additional coloring matter; ·" adulterated butter f' is’*' defined to  a grade of _ butter produced by mixing, reworking, rechuifnihx in milkyor cream, refining, or in any way producing a uniform, purinm, or improved product from different lots--or   of melted or unmelted butter or butterfat, in which any acid, alkali, chemical, or anygsubstance `whatever is introduced or  for the   or with the Meet of deodorizing or removing therefrom raucldity, or any butter or butterfat _ with whiehthere is mixed any subnance foreignto butter as  with intent or ezect of cheapening in cost the. product or any butter in the manufacture or manipulation of which any proe& or material is used Wewith intent or effect of causing. the absorption of abnormal quantities of water, u milk; or cream; »"`process butter" or " renovate: butter" is donned to  butter which has been subjected to any process by which itlis melted, gclarilled or renned and made to resemble genuine bnttm, always excepting " adulterated butter " ll dedned by this section. (*Aug._`2, 1886, c. 840,} 1, 24 Stat. 20Q;Msy.9,I1902,c.784,$.4, &-Stat.194.) _ N. ` — 578. Sine; ma.¤uf•cturer’s statement of business, mventodos} bvukl. returns, md signs.--Every. manufacturer of process or renovated butter or adulternted butter hell. die with the