Salt Lake evening Democrat. [volume] (Salt Lake City, Utah) 1885-1887, 1886-08-11
THE OLEOMARGARINE LAW.


dent, and known as the Oleomargarine
law, defines that product rs follows:
SEC. .. That for the purpose of this act
certain manufactured substances, certain
extracts and certain mixtures and COM
pounds, including such mixtures and COM
pounds with butter, shall be known and
designated no "oleomargarine," namely: All
substances heretofore known as oeomarga-
rine, oleo, oleomargarine oil, butterine,
lardine, suine and neutral; all mixtures and
compounds of oleomargarine, oleo, oleomar-
garine oil, butterine, lardine, suine and neu-
tral; 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 offal fat made i'll imitation or SEM
blance of butter, or when so made calcu-
lated or intended to be sold as butter or for
butter.
The bill then provides for the follow
ing special tax on wholesale and retail
dealers:
M Manufacturers of oleomargarine shall pay
5000. Every person who manufactures
oleomargarine for sale shall be deemed n
manufacturer of oleomargarine.
| Wholesale dealers in oleomargarine shall
pay $3.50. Every person who sells or offers
for sale oleomargarine in the original manu-
u
sale dealer in oleomargarine. But any
manufacturer of oleomargarine who has
| given the required bond and paid the re-
| quired special tax, and who sells only oleo-
margarine of his own production, at the
place of manufacture in the original pack
ages to which the tax-paid stamps are affixed
shall not be required to pay the special tax
of wholesale dealer in oeomargarine on
account of such sale.
Retail dealers in oeomargarine shall pay
S4S. Every person who sells oleomargarine
in less quantities than ten pounds at one
time shall be regarded as retail dealer in
oleomargarine.
This tax is for the privilege OF selling
oleomargarine and does not include the
tax in the purchase, which is cents per
pound, and is in the form OF revenue
stamp, similar to those now in use on
tobacco and cigars, and provided with Il
notice similar to that on cigar boxes,
certifying that "the maker has complied
with the law, etc." and "the package
must not be used again, ETC." The pen.
alties on manufacturers are as follows:
SEC. 4. That every person who carries on
the business of manufacturer of oleomar.
garine, without having paid the special tax
therefor, as required by law, SHALL besides
being liable to the payment of the tax, bt
fined not more than 5000; and every per
son who carries on the business of whole.
sale dealer in oleomargarine without having
paid the special tax therefor, as required by
law, shall, besides being liable to the pay
ment of the tax, be fined not more than 81
900; and every person who carries on the
business of a retail dealer i'll oleomargarint
without having paid the special tax there
for, as required by law, shall, besides being
liable to the payment of the tax, be fined
not more than $500 for each and every of
fense.
SEC. 3. That every manufacturer of oleo
margarine shall file with the Collector of In.
ternal Revenue of the district in which his
manufactory is located such notices, inyen
tories and bonds, shall keep such books and
render such returns of materials and pro
ducts, shall put up such signs and atiix sucl
number to his factory, and conduct his bust
ness under such surveillance of oticerg ant
! agents as the Commissioner of Interna
Revenue, with the approval of the Secretarl
of the Treasury, may, by regulation, require
But the bond required of such manufac
turer shall be with sureties satisfactory Il
the Collector of Internal Revenue and in
penal sum of not less than 50 coo; and tn
sum of said bond may be Increased fron
time to time, and additional sureties re
quired at the discretion of the Collector, o
} under instructions of the Commissioner o
Internal Revenue.
Following is a description OF the pack
age and the penalties for using others:
SHc. q, That all oleomargarine shall b,
packed by the manufacturer thereof il
iirkins, tubs or other wooded packages no
before used for that purpose, each contain
! ing not less than ten pounds, and marked
stamped and branded, as the COMMISSIONS
of Internal Revenue, with the approval o
the Secretary of the Treasury, shall pre-
scribe and all sales made by manufacturer
of oleomargarine und wholesale dealers i
oleomargarine shall be in original stampe,
| packages. Retail dealers in oleomargarin
must sell only from original stamped pack
.-I.At- ->..,a.sl =. !.
pounds, and shall pack the oleomal
garine sold by them in suitabl
wooden or paper packages, whic
r shall be marked and branded as the Con
missioner of Internal Revenue, with the ap
proyal of the Secretary of the Treasur,
I shall prescribe. Every person who know
!. ingly sells or offers for sale, or delivers .
offers to deliver, any oleOmargarine in an
} other form than in new wooden or papt