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the passage of the internal-revenue act of July twentieth, eighteen hundred and sixty-eight, and shall be stamped

accordingly. Selling import Every person who sells or offers for sale any imported ed cigars not packed and cigars, or cigars purporting or claimed to have been imquired by law: ported, not put up in packages and stamped as provided penalty. by this chapter, shall be fined not less than five hundred

dollars nor more than five thousand dollars, and be impris

oned not less than six months por more than two years. Purchasing ci. SEC. 3404, Every person who purchases or receives for gars not branded or stamped; pen.

sale any cigars which have not been branded or stamped alty.

according to law, shall be liable to a penalty of fifty dollars

for each such offense. Person who SEC. 3405. Every person who purchases or receives for purchases or receives for sale ci: sale any cigars from any manufacturer who has not paid gars under cer: the special tax shall be liable for each offense to a penalty tain conditions; penalty. of one hundred dollars, and to a foi feiture of all the said

articles so purchased or received, or of the full value

thereof. Stamps SEC. 3406. Whenever any stamped box containing cigars, boxes to be de cheroots, or cigarettes, is emptied, it shall be the duty of stroyed; penalty the person in whose hands the same is to destroy utterly for neglect, etc. the stamps thereon. Any person who willfully neglects

or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offense be

fined not exceeding one hundred dollars and be imprisoned Destruction of not more than one year. Any revenue officer may destroy emptied stamped cigar box. any emptied cigar-box upon which a cigar-stamp is found.

Section 3315, as amended by section 5, act March 1, 1879, p. 195, provides for restamping packages of cigars and cigarettes which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident.

on

CHAPTER EIGHT.

OPIUM.

[Act of October 1, 1890 (26 Stat., 567). ]

Sec.

Sec.
36. Tax on opium manufactured in the

smoking purposes to be stamped United States for smoking pur

before removal from place of poses, ten dollars per pound.

manufacture. 37. Manufacturer shall file notices, inven- 39. Laws relating to stamps in case of tories, and bonds, keep books and

manufactured tobacco and snuff render returns, put up signs and

to apply to the manufacture of affix factory number, and conduct

opium for smoking purposes as his business under such regula

far as applicable. tions as may be prescribed by 40 (as amended). Penalty of not more the Commissioner, with the

than one thousand dollars and approval of the Secretary of the

imprisonment of not more than Treasury.

ono year for each and every 38. Prepared smoking opium imported

violation of law. All prepared into the United States to be

smoking opium not stamped to stamped before removal from

be forfeited. custom-house. Opium

Duty on imported opium, act of July factured in the United States for

24, 1897.

manu

.

SEC. 36. Act of October 1, 1890. (26 Stat., 567.) Thatan internal. Tax on opium revenue tax of ten dollars per pound shall be levied and for smoking por. collected upon all opium manufactured in the United States poses. for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue.

SEC. 37. That every manufacturer of such opium shall Manufacturer's file with the collector of internal revenue of the district in tories, bonde, which his manufactory is located such notices, inventories, and signs

books, returns, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in a penal Penal sum of sum of not less than five thousand dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instructions of the Commissioner of Internal Revenue.

SEC. 38. That all prepared smoking opium imported Stamps. into the United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped

3460.

in such permanent manner as to denote the payment of the

internal-revenue tax thereon. Sections 3369, SEC. 39. That the provisions of existing laws governing 3218, 3445, 3446.

the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section.

See sections 3369, p. 245; 3218, p. 103; 3445 and 3446, p. 339. Penalty. SEC. 40, as amended by the act of March 3, 1897. (29 Stat., 228.)

That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smoking

opium wherever found within the United States without Pursuant

to stamps required by this act shall be forfeited, and may be provisions of sec.

sold to the highest bidder, pursuant to the provisions of sec

tion thirty-four hundred and sixty, Revised Statutes, if not Sale. valued as therein provided at over five hundred dollars; but

if valued at more than five hundred dollars the sale shall be made pursuant to the judgment of the court in the proceedings for condemnation or forfeiture.

Regulations, series 7, No. 16. Concerning the tax on opium manufactured in the United States for smoking purposes.

The act of July 24, 1897 (30 Stat., 151) provided for duty on imported opium as follows:

Section 1, paragraph 43. Opium, crude or unmanufactured, and not adulterated, containing nine per centumi and over of morphia, one dollar per pound; morphia or morphine, sulphate of, and all alkaloids or salts of opium, one dollar per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this Act, forty per centum ad valorem; opium containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded.

CHAPTER NINE.

OLEOMARGARINE.

[Act of August 2, 1886 (24 Stat., 209).]

(This act took effect October 31, 1886.)

Sec.

Sec.
1. Butter defined.

13. Stamps on empty packages to be de2. Oleomargarine defined.

stroyed; penalty for failure; deal3. Special taxes.

ing in empty stamped packages. 4. Penalties for nonpayment of special 14. Authority to employ chemists and. taxes.

microscopists. 5. Manufacturer's notices, books, re- Commissioner to decide in contested turns, bonds, signs, etc.

cases; appeal. 6. Oleomargarine, how to be packed and 15. Forfeiture of unstamped oleomargasold; penalty.

rine; penalty for defacing or re7. Manufacturer's labels, penalty for

moving stamps. failing to affix.

16. Oleomargarine removed for export. 8. Tax, stamps, laws relative to stamps 17. Carrying on business as manufacturer for tobacco and snuff made to

in fraud of the revenue; penalapply.

ties and forfeitures. 9. Assessment of tax on oleomargarine 18. Penalty for omitting things required when removed without stamps.

and for doing things forbidden. 10. Tax on imported oleomargarine; pen- 19. Courts in which tines may be recovalty. Warehousing.

ered. 11. Penalty for receiving for sale un- 20. Commissioner to make regulations. stamped oleomargarine.

21. Date when act goes into effect; stock 12. Penalty for purchasing from a manu

on hand. facturer who has not paid special 41. Act October 1, 1890, wholesale dealers tax; forfeiture.

to keep books.

tion of.

definition of.

AN ACT defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine.

SEC. 1. That for the purposes of this act the word “but. Butter, defini. ter” 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. SEC. 2. That for the purposes of this act certain manu

Oleomargarine, factured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as “oleomargarine," namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butteriue, 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, vegetable oil, annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter.

See construction of this section. (18 Op. Atty. Gen., 489; 32 Int. Rev. Rec., 333.)

“Golden Beef Drippings" decided to be oleomargarine. (33 Int. Rev. Rec., 37.)

Butter to which vegetable or animal oils are added in connection with annotto or other coloring matter regarded as oloomargarine. (34 Int. Rev. Roc., 397.).

Oleomargarine.—The article “Fruit of the Meadow" taxable as oleomargarine. (Vol. 1, Treas., Dec. (1898), No. 19478.)

The statute of Pennsylvania probibiting the manufacture and sale of oleomargarine declared to be constitutional. (Powell v. Commonwealth of Pennsylvania, 127 U. S., 678; 34 Int. Rev. Rec., 166.)

Act of Virginia prohibiting the sale of oleomargarine, geverally, is an interference with interstate commerce, and unconstitutional. (Ex parte Scott et al. (1895), 66 Fed. Rep., 45.)

Pennsylvania oleomargarine law, to the extent thatit prohibits the introduction of oleomargarine from another State and its sale in the original package, unconstitutional. (Schollenberger v. Pennsylvania, 171 u.s., 1.)

New Hampshire law prohibiting the sale of oleomargarine unless it is of a pink color unconstitutional. (Collins v. New Hampshire, 171 U.S., 30.)

The oleomargarine law of August 2, 1886, is a revenue act by its express terms, aud with its penal provisions is to be liberally construed; and the courts in construing it will not inquire into the motives which led to its enactment. (Prather 7, United States, 9 Appeal Cases D. C., 82.)

Oleomargarine brought into a State can be sold in the original packages independently of the provisions of the State statute. and subject only to the provisions of the national statute. But the instant an original package is opened and its contents exposed for sale at retail, they thereby, to adopt the language of the Supreme Court (135 U. S., 124), “become mingled with the property of the State and subject in every respect to its law." (In re Worthen (1891), U. S. Circuit Court s. D. Ohio, 58 Fed. Rep., 467.)

One who sells oleomargarine in the original package as imported into the State from another State, is not subject to arrest under a law of the State in which this sale occurs entirely forbidding the sale of oleomargarine, as such statute is an upconstitutional interference with interstate commerce. (Minnesota v. Gooch, U. S. Circuit Court, Dist. Minn. (1890), 44 Fed. Rep., 276.)

This act is, on its face, an act for levying taxes, and its primary object must be assumed to be the raising of revenue. (In re

Köllock, 165 U.S., 526; 43 Int. Rev. Rec., 170.) SEC. 3, imposing special taxes, will be found under that head, section 3244, as amended, p. 121.

SEC. 4, penalties for failure to pay special tax. [See sec.

3242b, p. 120.] Manufacturer's

SEC. 5. That every manufacturer of oleomargarine shall notices, inven. tories, books, file with the collector of internal revenue of the district in bonds, and signs, which his manufactory is located such notices, inventories,

and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satis. factory to the collector of internal revenue, and in a penal sum of not less than five thousand dollars; and the sum of said bond may be increased from time to time, and additional sureties required at the discretion of the collector, or under instructions of tbe Commissioner of Internal Revenue.

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