Page:United States Statutes at Large Volume 61 Part 3.djvu/344

 61 STAT.] July 4, 1946 PHILIPPINES--TRADE Jly 4, 1946 Oet. 22, 1946 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, fish oil or fish fat, vegetable oil, annatto, and other coloring matter, intestinal fat, and offal fat;-if (1) made in imitation or semblance of butter, or (2) calculated or intended to be sold as butter or for butter, or (3) churned, emulsified or mixed in cream, milk, water or other liquid, and containing moisture in excess of one per centum or common salt. This section shall not apply to puff-pastry shortening not churned or emulsified in milk, or cream, and having a melting point of one hundred and eighteen degrees Fahrenheit or more, nor to any of the following containing condiments and spices: salad dressings, mayonnaise dressings or mayonnaise products nor to liquid emulsion, pharmaceutical preparations, oil meals, liquid preservatives, illuminating oils, cleansing compounds, or flavoring compounds. (53 Stat.) 247 and 248." ANNEX V Internal Revenue Code of the United States, as amended to May 1, 1946. "SEC. 2306. Importation. "All oleomargarine imported from foreign countries shall, in addi- tion to any import duty imposed on the same, pay an internal 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... "SEC. 2320. Definitions. "(a) Butter. -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 butter.-'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 im- proved 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 with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance foreign to butter as defined in subsection (a), with intent or effect of cheapening in cost the product, or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of caus- ing the absorption of abnormal quantities of water, milk, or cream. 53 Stat. 252 and 253." "SEC. 2327. Other laws applicable. "(a) Oleomargarine.- The provisions of sections 2301 (c) (2), 2305 to 2311, inclusive (except subsections (a), (b) and (h) of section 2308), 2627 Post, p. 2633. 26U.S. C. §2300. Podt, p. 2633.

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