posed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Commissioner [now Secretary] of Agriculture; and the decision of this board shall be final in the premises.

Section 15. Forfeiture of Unstamped Packages and Deleterious Oleomargarine-Removing Stamps.

That all packages of oleomargarine subject to tax under this Act that shall be found without stamps or marks as herein provided, and all oleomargarine intended for human consumption which contains ingredients adjudged, as hereinbefore provided, to be deleterious to the public health, shall be forfeited to the United States. Any person who shall willfully remove or deface the stamps, marks, or brands on a package containing oleomargarine taxed as provided herein shall be guilty of a misdemeanor, and shall be punished by a fine of not less than one hundred dollars nor more than two thousand dollars, and by imprisonment for not less than thirty days nor more than six months.

That oleomargarine may be removed from the place of manufacture for export to a foreign country without payment of tax or affixing stamps thereto, under such regulations and the filing of such bonds and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person who shall export oleomargarine shall brand upon every tub, firkin, or other package containing such article the word "Olecmargarine," in plain Roman letters not less than one-half inch square.

Section 17. Export Regulations.

That whenever any person engaged in carrying on the business of manufacturing oleomargarine defrauds, or attempts to defraud, the United States of the tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the factory and manufacturing apparatus used by him, and all oleomargarine and all raw material for the production of oleomargarine found in the factory and on the factory premises, and shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years.

Section 18. Failure to Comply with Regulations.

That if any manufacturer of oleomargarine, any dealer therein, or any importer or exporter thereof shall knowingly or willfully omit, neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do any thing by this Act prohibited, if there be no specific penalty or punishment

imposed by any other section of this Act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be the manufacturer of or a wholesale dealer in oleomargarine, all the oleomargarine owned by him, or in which he has any interest as owner, shall be forfeited to the United States.

Section 19. Recovery of Fines.

That all fines, penalties, and forfeitures imposed by this Act may be recovered in any court of competent jurisdiction.

Section 20. Regulations.

That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this Act.

Section 21. When Act takes Effect-Tax of Stock on Hand.

That this Act shall go into effect on the ninetieth day after its passage; and all wooden packages containing ten or more pounds of oleomargarine found on the premises of any dealer on or after the ninetieth day succeeding the date of the passage of this Act shall be deemed to be taxable under Section 8 of this Act, and shall be taxed, and shall have affixed thereto the stamps, marks, and brands required by this Act or by regulations made pursuant to this Act; and for the purpose of securing the affixing of the stamps, marks, and brands required by this Act, the oleomargarine shall be regarded as having been manufactured and sold, or removed from the manufactory for consumption or use, on or after the day this Act takes effect; and such stock on hand at the time of the taking effect of this Act may be stamped, marked, and branded under special regulations of the Commissioner of Internal Revenue, approved by the Secretary of the Treasury; and the Commissioner of Internal Revenue may authorize the holder of such packages to mark and brand the same and to affix thereto the proper tax-paid stamps.

AN ACT to make oleomargarine and other imitation dairy products subject to the laws of any State or Territory, or the District of Columbia into which they are transported, and to change the tax on oleomargarine, and to impose a tax, provide for the inspection, and to regulate the manufacture and sale of certain dairy products, and to amend an Act entitled "An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August 2, 1886.

[Act of May 9, 1902, ch. 784, 32 Stat. at Large 194.]

Section 1. Imitation Dairy Products Subject to State Laws.

That all articles known as oleomargarine, butterine, imitation, process, renovated, or adulterated butter, or imitation cheese, or any substance in the semblance of butter or cheese not the usual product of the dairy and not made exclusively of pure and unadulterated milk or cream, transported into any State or Territory or the District of Columbia, and remaining therein for use, consumption, sale, or storage therein, shall, upon arrival within the limits of such State or Territory of the District of Columbia, be subject to the operation and effect of the laws of such State or Territory or the District of Columbia, enacted in the exercise of its police powers to the same extent and in the same manner as though such articles or substances had been produced in such State or Territory or the District of Columbia, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.

APPENDIX K.

Note. This is the pamphlet issued by the United States government. All changes in the rules and regulations have been brought down to date by the author. They are inserted in brackets.

REGULATIONS CONCERNING ADULTERATED BUTTER.

(Definitions.)

AN ACT defining butter, also imposing a tax upon and regulating the manufacture, sale, importations, and exportation of oleomargarine. Approved, August 2, 1886.

Butter Defined (Statute).

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purpose of this Act 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.

Act of May 9, 1902:

Section 4. Adulterated Defined-Process or Renovated (Statute).

That for the purpose of this Act "butter" is hereby defined to mean an article of food as defined in "An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August 2, 1886; that "adulterated butter" is hereby 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 improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or 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 herein defined, 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 causing the absorption of abnormal quantities of water, milk, or cream; that "process butter" or "renovated butter" is hereby defined to mean butter which has been subjected to any process by which it is melted, clarified, or refined and made to resemble genuine butter, always excepting "adulterated butter" as defined by this Act.

Three Classes of Butter-First Class.

The evident intent of this section is to define all products properly known or designated as butter, and to separate them into three classes for the purposes of the Act. The first paragraph of the section adopts the definition of "butter" used in the Act of August 2, 1886, as being "The food product usually known as butter, which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter."

All butter which does not come under the terms of this definition, therefore, necessarily falls into one of the other two classes, upon which a tax is laid.

The next paragraph of the section defines "adulterated butter," the product which bears the higher rate of tax, in a long clause, which is evidently intended to describe with some particularity well-defined forms of adulteration as examples or guides.

Second Class.

Such are, first, "A grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in anyway producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity;" second, “Any butter or butter fat with which there is mixed any substance foreign to butter as herein defined, 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 causing the absorption of abnormal quantities of water, milk, or cream.”

Briefly stated, the first instance described reworked or renovated butter to which any substance has been added to "deodorize or remove rancidity;" the second instance describes butter cheapened in cost by

admixtures; and the third instance, made to "contain abnormal quantities of water, etc." (So-called emulsified or milk-blended butter.)

Third Class.

A third class of butter, defined as process or renovated butter, is the grade which has been subjected to any process by which it is melted, clarified, or refined and made to resemble genuine butter, always excepting "adulterated butter."

Adulterated Butter Further Defined.

The definition of adulterated butter as contained in the Act of May 9, 1902, embraces butter in the manufacture of which any process or material is used whereby the product is made to "contain abnormal quantities of water, milk or cream," but the normal content of moisture permissible is not fixed by the Act. This being the case it becomes necessary to adopt a standard for moisture in butter, which shall in effect represent the normal quantity. It is therefore held that butter having sixteen percent or more of moisture contains an abnormal quantity and is classed as adulterated butter. [T. D. 1493.]

[That part of the rule fixing the standard of butter so that it must not contain sixteen percent of moisture or over is void. United States v. Eleven Thousand One Hundred and Fifty Pounds of Butter, 188 Fed. 197. But exactly the contrary has been decided. Cooperville Cooperative Creamery Co. v. Lemon, 89 C. C. A. 595, 163 Fed. 145.]

Ladled Butter Defined.

The product commonly known as "ladled" butter is a grade of butter made by mixing and reworking different lots or parcels of butter so as to secure a uniform product. This is known by various names to the trade. This product will not be held to be renovated butter unless in addition to being reworked it is melted and refined. It will not be held to be adulterated butter unless materials foreign to statutory butter are added to it or it is made to contain sixteen percent or more of moisture. Persons who engage in the production of "ladled" butter as a business will be held liable to special tax as manufacturers of renovated butter if they melt and refine their product, and to special tax as manufacturers of adulterated butter if they use in it substances foreign to statutory butter or produce a butter having sixteen percent or more of water. Persons who sell "ladled" butter which is adulterated will be liable to special tax as dealers in adulterated butter.

Creamery Butter.

Grades of butter produced in large establishments directly from milk or cream are known as creamery butter. The manufacturers of this butter