Page:United States Statutes at Large Volume 68A.djvu/615

 CH. 39

REGULATORY TAXES

575

duties in connection with process or renovated butter after it leaves such manufacturers and comes into the hands of wholesale or retail dealers, or others, shall not be affected by this section. SEC. 4818. ADMINISTRATIVE DECISIONS RELATING TO ADULTERATED BUTTER. (a) TAXABILITY.—The Secretary or his delegate is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed as adulterated butter under this subpart; and his decision in such matters of taxation under this subpart shall be final. (b) DELETERIOUS INGREDIENTS.—The Secretary or his delegate

may also decide whether any substance made in imitation or semblance of butter, and intended for human consumption, contains ingredients deleterious to the public health. (c) A P P E A L. — I n case of doubt or contest, the decisions of the Secretary or his delegate in the class of cases under subsection (b) may be appealed to a board constituted for the purpose and composed of the Surgeon General of the Department of the Army, the Surgeon General of the Department of the Navy, and the Secretary of Agriculture; and the decisions of this board shall be final in the premises. SEC. 4819. CROSS REFERENCES. (a)

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DEFINITIONS.—

For definitions applicable to this subpart, see section 4826.

i (b)

OTHER PROVISIONS.—

For penalties and other general and administrative provisions applicable to this subpart see subtitle F. '

Subpart B—Occupational Tax

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Sec. 4821. Imposition of tax. Sec. 4822. Cross references. SEC. 4821. IMPOSITION OF TAX. (a)

MANUFACTURERS.—

(1) PROCESS OR RENOVATED BUTTER.—Manufacturers of process or renovated butter shall pay a special tax of $50 a year. (2) ADULTERATED BUTTER.—Manufacturers of adulterated butter shall pay a special tax of $600 a year. (b)

WHOLESALE D E A L E R S IN ADULTERATED BUTTER.—Wholesale

dealers in adulterated butter shall pay a special tax of $480 a year. (c^ R E T A I L D E A L E R S IN ADULTERATED B U T T E R. — R e t a i l dealers in

adulterated butter shall pay a special tax of $48 a year. SEC. 4822. CROSS REFERENCES. (a)

DEFINITIONS.—

(b)

OTHER

For definitions applicable to this subpart, see section 4826. PROVISIONS.—

For penalties and other general and administrative provisions applicable to this subpart, see chapter 40 and subtitle F. V

§ 4822(b)

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