OLEOMARGARINE AND ADULTERATED BUTTER PRODUCTS 249 (2) MARKS AND sTAMPS.- T he packages described in paragraph (1) shall be marked, stamped, and branded as the Commissioner, with the approval of the Secretary, shall prescribe; and all sales made by manufacturers of oleomargarine shall be in original stamped packages. (3) CAUTION LABEL. -Every manufacturer of oleomargarine shall securely affix, by pasting, on each package containing oleomarga- rine manufactured by him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: "NTICE.-T he manufacturer of the oleo- margarine herein contained has complied 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." (c) BooKS AND RrETRNS.- Every manufacturer of oleomargarine shall file with the collector of the district in which his manufactory is located such notices, inventories, shall keep such books, and render such returns of materials and products, and conduct his business under such surveillance of officers and agents as the Commissioner, with the approval of the Secretary, may, by regulation, require. (d) FACTORY NUMBER AND SIGNs. -Every manufacturer of oleo- margarine shall put up such signs and affix such number to his factory as the Commissioner, with the approval of the Secretary, may, by regulation, require. (e) BoNDs. - Every manufacturer of oleomargarine shall file with the collector of the district in which his manufactory is located such bonds as the Commissioner, with the approval of the Secretary, may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector, and in a penal sum of not less than $5,000; 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. SEC. 2303. WHOLESALE DEALERS. (a) DEFINMIION. -Every person who sells or offers for sale oleo- margarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. (b) SELLING REQUIREMENTs.- A ll sales made by wholesale dealers in oleomargarine shall be in original stamped packages. (c) BOOKS AND RmEURNS. - Wholesale dealers in oleomargarine shall keep such books and render such returns in relation thereto as the Commissioner, with the approval of the Secretary, may, by regula- tion, require; and such books shall be open at all times to the inspec- tion of any internal revenue officer or agent. SEC. 2304. RETAIL DEALERS. (a) DEFINITION. -Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. (b) PACKING AND SELLING REQUIREMENTS.-Retail dealers in oleo- margarine must sell only from original stamped packages, in quan- tities not exceeding ten pounds, and shall pack, or cause to be packed, the oleomargarine sold by them in suitable wooden, tin-plate, or paper packages which shall be marked and branded as the Commissioner, with the approval of the Secretary, shall prescribe. SEC. 2305. STAMPS ON EMPTIED PACKAGES. Whenever any stamped package containing oleomargarine is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon. Any revenue officer may destroy any emptied oleomargarine package upon which the tax- paid stamp is found. 98907T--39--P . --- 17
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