The Kimball graphic. (Kimball, Brule County, Dakota [S.D.]) 1883-1905, 1886-09-03
THE oLEoMARGARINE ACT.
petails OF ofitsproxisinn.

! chuef une oleomargarlne tax law
hutter is defined as the food product
generally known by that name, (which
smade exclusively from milk or cream,
or both, with orwithout common salt,
and with or without additional color
ing matter" Section reads as fol
lows:
4 SECTION 2. That for the purpose OF this
act certain manufactured substances, GER
tain extracts, and certain mixtures and
compounds, including such mixtures and
compounds with butter, shall be known
ana designated as "Oleomargarine, name.
w. All substances heretofore known ais
oieomargarine, oleo, oleomargarine oil,
butterine. lardine, suine and neutral; all
mixtures and compounds OF foleomargarine,
i oleo, oleomargarine oil butterine, lardine,
suine and neutral; all lard extracts and tai
low extracts. and all mixtures and com
pounds OF ta!low, beef fat, suet, lard, lard
OIL vegetable oil, anLatto and other color.
ing matter, Intestinal fat and offal fat
made in imitation or sembance OF butter
or when 30 made calculated or intended to
be sold as butter or for butter.
/ Persons who manufacture oleomar-
garne for sale must pay u special tax
OF 5000 each. Wholesale dealers SELL
ing oleomargarine in the original pack
ages are each required to pay special
tax OF $3.50, but this clause does not
apply to manufacturers. The tax ON
retail dealers is fixed Mt $4S each.
Every person who sells oleomarsarine
4 in less quantities than ten pounus at
one time is held to be retail dealer.
The internal revenue sections of the
. raV1Ga1 CT o f,1fas oc for
cable, made to extend to the special
taxes imposed by this law. Section
provides:
SEC. q. That every person who carries
on the business OF q manufacturer of cleo-
margarine without having paid the special
tax therefor as required by law, shall. be-
sides being liable to the payment OF the
tax, be fined not less than ST. 900 and not
more than $4,000; and every person who
carries on the business of IL Wholesale deal
er in oleomargarine without having paid
the special tax therefor asrequircd by Inv,
shall, besides being liable to the payment
OF the tax, be fined not less than $500 nor
more than 81, 600; and every person who
cnrrics on the business Of u retail dealer
| in oleomargarne without having paid the
| special tax therefor, as required by law
/ shall, besides being liable to the payment
OF the tax, be fined not less than So2 nor
more than $500 for each and every oifense.
Manufacturers OF oleonargarine
must file with collectors OF internal
4 revenue such notices, inventories and
i bonds, keep such books and render
such returns OF materials and pro-
| ducts, put up such signs and affix such
numbers to their factories, and con-
| duct their business under such sur
veillance OF officers and agents as the
commissioner of internal revenue,
with the approval OF the secretary OF
the treasury, may require, and give
bonds III u penal sum OF not less than
$4,000. and the amount ofsuch bonds
may be increased from time to time,
| and additional securities required at
/ the discretion ofthe collector, orunder
instructions from the hecommissioner of
! internal revenue. Olecmarsarinem must
be packed by the manufacturers there
OF in tirkins, tubs or other wooden
packages not before used for that
purpose, each containing less than
ten pounds, marked, stamped and
ternal revenue with the approval OF
the secretary of the treasury, shall re-
| quire, and all sales by manufacturers
and wholesale dealers must be in origi-
nal stamped packages. Retail dealers
can sell only from stamped packages
in quantities not exceeding ten pounds,
and must pack the eoleomargarines sold
! by them in suitable wooden or
! paper packages, marked and branded
as the commissioner OF in
ternal revenue shall direct, with
the approval of the secretary OF the
treasury. Every person who know
ingly sells or offers for sale, or delivers
or offers to deliver any oleomargarine
in any other form than innew wooden
or paper packages as above described,
or who packs in any package any
oleomarsarine in any manner con-
trary to law, or who falsely brands
any package or aifixes stamp on
any package denoting less amount
of tax than that required by law,
shall be fined for each offense not
more than 81 900 and be imprisoned
not less than six months nor more
than two years. Section Z is as fol-
| lows:
SEC. Z. That every manufacturer OF
oleomargarine shall securely affix, by
| pasting. on each package containing oleo
margarine manufactured by him, label
| on which shall be printed besides the nun.
| Der of the manufnctory and the district
and state in which it is situated, these
words: 'Notice-The manufacturer OF tho
oleomargarine herein contained has COM
piled with all the requirements OF law.
! Every person is cautioned not to use
either this package again or the stamp
/ thereon again, nor to remove the contents
| OF this package without destroying said
stamp. under The penalty provided by law
/ in such cases." Every manufacturer OF
oleomargarine who neglects to afliN such
/ label to any package containing eleomar-
garine made by him, or sold or offered for
sale by or for him, and every person who
| removes any such label SO affixed from
any such package, shall be fined $50 ior
each package in respect to which such
| offense is committed.
A tax of two cents per pound is to
be assessed and collected Oh all oleo.
margarine manufactured and sold or
removed for consumption or use; and
any fractional part OF q pound is to
be taxed as a full pound. This tax is
to be represented by coupon stamps,
and the provisions OF existing law ap-
! plicable to stamps for snuff and to-
bacco must be observed Whenevera
manufacturer shall sell or remove for
| sale or consumption any elomarga-
rine upon which the tax is required to
be paid by stamps, without the use OF
such stamps, he may be pursued at
any time within two years and COM
PEELED to pay the amount estimated
to be due by the commissioner of in
ternal revenue; tins in addition to the
penalties for such sale or removal.
Imported oleomargarine is to be tax
ed fifteen cents a pound by stamps, in
/ addition to customs duties. Niola-
| tors OF this clause become liable to
4 fines of not less than $500 O. more
! than 50, 900 each, with imprisonment