States.—Alabama, Arkansas, Georgia, Kansas, Kentucky, Louisiana, Mississippi, Nevada, North Carolina, South Carolina, Texas.

Territories.—Alaska, Idaho, Montana, New Mexico, Utah, Washington, Wyoming.

Section 1. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled. That for the purposes 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 colouring matter.

2. That for the purposes of this Act certain manufactured 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, butterine, 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, annatto and other colouring 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.

3. That special taxes are imposed as follows:—Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine.

4. Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars. Every person who sells or offers for sale oleomargarine in the original manufacturer’s packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sale.

Retail dealers in oleomargarine shall pay forty-eight dollars. Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. And Sections 3232, 3233, 3234, 3235, 3236, 3237, 3238, 3239, 3240, 3241, and 3243 of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section, and to the persons upon whom they are imposed. (See page 10 for Revised Statutes.) Provided, That in case any manufacturer of oleomargarine commences business subsequent to the thirtieth day of June in any year, the special tax shall be reckoned from the first day of July in that year, and shall be five hundred dollars.

4. That every person who carries on the business of a manufacturer of oleomargarine 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 one thousand dollars and not more than five thousand dollars; and every person who carries on the business of a wholesale dealer in oleomargarine 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 five hundred dollars nor more than two thousand dollars, and every person who carries on the business of a retail dealer in oleomargarine 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 fifty dollars nor more than five hundred dollars for each and every offence.

5. That every manufacturer of oleomargarine shall file with the Collector of Internal Revenue of the district in 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 satisfactory 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 the Commissioner of Internal Revenue.

6. That all oleomargarine shall be packed by the manufacturer thereof in firkins, tubs, or other wooden packages not before used for that purpose, each containing not less than ten pounds, and marked, stamped and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and all sales made by manufacturers of oleomargarine and wholesale dealers in oleomargarine shall be in original stamped packages. Retail dealers in oleomargarine must sell only from original stamped packages, in quantities not exceeding ten pounds, and shall pack the oleomargarine sold by them in suitable wooden or paper packages, which shall be marked and branded as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, shall prescribe. Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any oleomargarine in any other form than in new wooden or paper packages as above described, or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offence not more than one thousand dollars, and be imprisoned not less than six months nor more than two years.

7. That every manufacturer of oleomargarine shall securely affix, by pasting, on each package containing oleomargarine 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:—“Notice.—The manufacturer of the oleomargarine herein contained has complied with all the requirements of law. Every person is cautioned not to use 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 affix such label to any package containing oleomargarine 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 fifty dollars for each package in respect to which such offence is committed.

8. That upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected a tax of two cents per pound, to be paid by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound. The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.

9. That whenever any manufacturer of oleomargarine sells, or removes for sale or consumption, any oleomargarine upon which the tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal.

10. That all oleomargarine imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of 15 cents per pound, such tax to be represented by coupon stamps as in the case of oleomargarine manufactured in the United States. The stamps shall be affixed and cancelled by the owner or importer of the oleomargarine while it is in the custody of the proper custom-house officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and cancelled, but shall be put up in wooden packages, each containing not less than ten pounds; as prescribed in this Act for oleomargarine manufactured in the United States, before the stamps are affixed; and the owner or importer of such oleomargarine shall be liable to all the penal provisions of this Act prescribed for manufacturers of oleomargarine manufactured in the United States. Whenever it is necessary to take any oleomargarine so imported to any place other than the public stores of the United States for the purpose of affixing and cancelling such stamps, the Collector of Customs of the port where such oleomargarine is entered, shall designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector shall direct; and every officer of customs who permits such oleomargarine to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be guilty of a misdemeanour, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Every person who sells or offers for sale any imported oleomargarine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this Act, 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 two years.

11. That every person who knowingly purchases or receives for sale any oleomargarine which has not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each such offence.

12. That every person who knowingly purchases or receives for sale any oleomargarine from any manufacturer who has not paid the special tax shall be liable for each offence to a penalty of one hundred dollars, and to forfeiture of all articles so purchased or received, or of the full value thereof.

13. That 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, and any person who wilfully neglects or refuses so to do shall for each such offence 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 oleomargarine, any such stamped package, shall for each such offence be fined not exceeding one hundred dollars and be imprisoned not more than one year. Any revenue officer may destroy any emptied oleomargarine package upon which the tax-paid stamp is found.

14. That there shall be in the office of the Commissioner of Internal Revenue an analytical chemist and a microscopist, who shall each be appointed by the Secretary of the Treasury, and shall each receive a salary of two thousand five hundred dollars per annum; and the Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose. And such commissioner is authorised to decide what substances, extracts, mixtures or compounds which may be submitted for his inspection in contested cases are to be taxed under this Act; and his decision in matters of taxation under this Act shall be final. The commissioner may also decide whether any substances made in imitation or semblance of butter, and intended for human consumption, contains ingredients deleterious to the public health; but in case of doubt or contest his decisions in this class of cases may be appealed from to a board hereby constituted for the purpose, and composed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Commissioner of Agriculture, and the decisions of this body shall be final in the premises.

15. 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 wilfully remove or deface the stamps, marks or brands on the package containing oleomargarine taxed as provided herein shall be guilty of a misdemeanour, 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.

16. 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 “oleomargarine” in plain Roman letters not less than one-half inch square.

17. 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.

18. That if any manufacturer of oleomargarine, any dealer therein, or any importer or exporter thereof shall knowingly or wilfully 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 anything 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.

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

20. 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.

21. 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 eight 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 purposes 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 authorise the holder of such packages to mark and brand the same and to affix thereto the proper tax-paid stamps.

Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this Act it shall be unlawful for any person or persons or corporation to import or bring into the United States any merchandise for sale as tea, adulterated with spurious leaf or with exhausted leaves, or which contains so great an admixture of chemicals or other deleterious substances as to make it unfit for use; and the importation of all such merchandise is hereby prohibited.

2. That on making entry at the custom house of all tea or merchandise described as tea imported into the United States, the importer or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from warehouse until released by the custom house authorities, who shall examine it with reference to its purity and fitness for consumption; and that for the purpose of such examination samples of each line in every invoice shall be submitted by the importer or consignee to the examiner, with his written statement that such samples represent the true quality of each and every part of the invoice, and accord with the specification therein contained; and in case the examiner has reason to believe that such samples do not represent the true quality of the invoice, he shall make such further examination of the tea represented by the invoice, or any part thereof, as shall be necessary: Provided, That such further examination of such tea shall be made within three days after entry thereof has been made at the custom house: And provided further, That the bond above required shall also be conditioned for the payment of all custom house charges which may attach to such merchandise prior to being released or destroyed (as the case may be) under the provisions of this Act.

3. That if, after an examination, as provided in section two, the tea is found by the examiner not to come within the prohibition of this Act, a permit shall at once be granted to the importer or consignee declaring the tea free from the control of the custom authorities; but if on examination such tea, or merchandise described as tea, is found, in the opinion of the examiner, to come within the prohibitions of this Act, the importer or consignee shall be immediately notified, and the tea, or merchandise described as tea, so returned shall not be released by the custom house, unless on a re-examination called for by the importer or consignee, the return of the examiner shall be found erroneous: Provided, That should a portion of the invoice be passed by the examiner, a permit shall be granted for that portion, and the remainder held for further examination, as provided in section four.

4. That in case of any dispute between the importer or consignee and the examiner, the matter in dispute shall be referred for arbitration to a committee of three experts, one to be appointed by the collector, one by the importer, and the two to choose a third, and their decision shall be final; and if upon such final re-examination the tea shall be found to come within the prohibitions of this Act, the importer or consignee shall give a bond, with securities satisfactory to the collector, to export such tea, or merchandise described as tea, out of the limits of the United States, within a period of six months after such final re-examination; but if the same shall not have been exported within the time specified, the collector, at the expiration of that time shall cause the same to be destroyed.

5. That the examination and appraisement herein provided for shall be made by a duly qualified appraiser of the port at which said tea is entered, and when entered at ports where there are no appraisers, such examination and appraisement shall be made by the revenue officers to whom is committed the collection of duties, unless the Secretary of the Treasury shall otherwise direct.

6. That leaves to which the term “exhausted” is applied in this Act shall mean and include any tea which has been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction, or other means.

7. That teas actually on shipboard for shipment to the United States at the time of the passage of this Act shall not be subject to the prohibition thereof.

8. That the Secretary of the Treasury shall have the power to enforce the provisions of this Act by appropriate regulations.

Approved, March 2, 1883.

The People of the State of California, represented in Senate and Assembly, do enact as follows:—

Section 1. For the purposes of this Act, pure wine shall be defined as follows: The juice of grapes fermented, preserved, or fortified for use as a beverage, or as a medicine, by methods recognised as legitimate according to the provisions of this Act; unfermented grape juice, containing no addition of distilled spirits, may be denominated according to popular custom and demand as wine only when described as “unfermented wine,” and shall be deemed pure only when preserved for use as a beverage or medicine, in accordance with the provisions of this Act. Pure grape must shall be deemed to be the juice of grapes, only, in its natural condition, whether expressed or mingled with the pure skins, seeds, or stems of grapes. Pure condensed grape must shall be deemed to be pure grape must from which water has been extracted by evaporation for purposes of preservation or increase of saccharine strength. Dry wine is that produced by complete fermentation of saccharine contained in must. Sweet wine is that which contains more or less saccharine appreciable to the taste. Fortified wine is that wine to which distilled spirits have been added to increase alcoholic strength, for purposes of preservation only, and shall be held to be pure, when the spirits so used are the product of the grape only. Pure champagne or sparkling wine is that which contains carbonic acid gas or effervescence produced only by natural fermentation of saccharine matter of musts, or partially fermented wine in bottle.

2. In the fermentation, preservation, and fortification of pure wine, it shall be specifically understood that no materials shall be used intended as substitutes for grapes, or any part of grapes; no colouring matters shall be added which are not the pure products of grapes during fermentation, or by extraction from grapes with the aid of pure grape spirits; no foreign fruit juices, and no spirits imported from foreign countries, whether pure or compounded with fruit juices, or other material not the pure product of grapes, shall be used for any purpose; no aniline dyes, salicylic acid, glycerine, alum, or other chemical antiseptics, or ingredients recognised as deleterious to the health of consumers, or as injurious to the reputation of wine as pure, shall be permitted; and no distilled spirits shall be added except for the sole purpose of preservation, and without the intention of enabling trade to lengthen the volume of fortified dry wine by the addition of water, or other wine weaker in alcoholic strength.

3. In the fermentation and preservation of pure wine, and during the operations of fining or clarifying, removing defects, improving qualities, blending and maturing, no methods shall be employed which essentially conflict with the provisions of the preceding sections of this Act, and no materials shall be used for the promotion of fermentation, or the assistance of any of the operations of wine treatment which are injurious to the consumer or the reputation of wine as pure; provided, that it shall be expressly understood that the practices of using pure tannin in small quantities, leaven to excite fermentation only, and not to increase the material for the production of alcohol; water before or during, but not after fermentation, for the purpose of decreasing the saccharine strength of musts to enable perfect fermentation; and the natural products of grapes in the pure forms as they exist in pure grape musts, skins, and seeds; sulphur fumes, to disinfect cooperage and prevent disease in wine; and pure gelatinous and albuminous substances, for the sole purpose of assisting fining or clarification, shall be specifically permitted in the operations hereinbefore mentioned, in accordance with recognised legitimate custom.

4. It shall be unlawful to sell, or expose, or offer to sell under the name of wine, or grape musts, or condensed musts, or under any names designating pure wines, or pure musts as hereinbefore classified and defined, or branded, labelled, or designated in any way as wine or musts, or by any name popularly and commercially used as a designation of wine produced from grapes, such as claret, burgundy, hock, sauterne, port, sherry, madeira, and angelica, any substance, or compound, except pure wine, or pure grape must, or pure grape condensed must, as defined by this Act, and produced in accordance with and subject to restrictions herein set forth; provided, that this Act shall not apply to liquors imported from any foreign country, which are taxed upon entry by custom laws in accordance with a specific duty and contained in original packages or vessels and prominently branded, labelled, or marked so as to be known to all persons as foreign products, excepting, however, when such liquors shall contain adulterations of artificial colouring matters, antiseptic chemicals, or other ingredients known to be deleterious to the health of consumers; and provided further, that this Act shall not apply to currant wine, gooseberry wine, or wines made from other fruits than the grape, which are labelled or branded and designated and sold, or offered or exposed for sale under names, including the word wine, but also expressing distinctly the fruit from which they are made, as gooseberry wine, elderberry wine, or the like. Any violation of any of the provisions of any of the preceding sections shall be a misdemeanour.

5. Exceptions from the provisions of this Act shall be made in the case of pure champagne, or sparkling wine, so far as to permit the use of crystallised sugar in sweetening the same according to usual custom, but in no other respect.

6. In all sales and contracts for sale, production, or delivery of products defined in this Act, such products, in the absence of a written agreement to the contrary, shall be presumed to be pure as herein defined, and such sale or contracts shall, in the absence of such an agreement, be void, if it be established that the products so sold or contracted for were not pure as herein defined. And in such case the concealment of the true character of such products shall constitute actual fraud for which damages may be recovered, and in a judgment for damages, reasonable attorney fees to be fixed by the Court, shall be taxed as costs.

7. The Controller of the State shall cause to have engraved plates, from which shall be printed labels which shall set forth that the wine covered by such labels is pure California wine in accordance with this Act, and leaving blanks for the name of the particular kind of wine, and the name or names of the seller of the wine and place of business. These labels shall be of two forms or shapes, one a narrow strip to cap over the corks of bottles, the other, round or square, and sufficiently large, say three inches square, to cover the bungs of packages in which wine is sold. Such labels shall be furnished upon proper application to actual residents, and to be used in this State only, and only to those who are known to be growers, manufacturers, traders, or handlers, or bottlers of California wine, and such parties will be required to file a sworn statement with said Controller, setting forth that his or their written application for such labels is and will be for his or their sole use and benefit, and that he or they will not give, sell, or loan such label to any other person or persons whomsoever. Such labels shall be paid for at the same rate and price as shall be found to be the actual cost price to the State, and shall be supplied from time to time as needed upon the written application of such parties as are before mentioned. Such label when affixed to bottle or wine package shall be so affixed, that by drawing the cork from bottle or opening the bung of package, such label shall be destroyed by such opening; and before affixing such labels all blanks shall be filled out by stating the variety or kind of wine that is contained in such bottle or package, and also by the name or names and Post Office address of such grower, manufacturer, trader, handler, or bottler of such wine.

8. It is desired and required that all and every grower, manufacturer, trader, handler, or bottler of California wine, when selling or putting up for sale any California wine, or when shipping California wine to parties to whom sold, shall plainly stencil, brand, or have printed where it will be easily seen, first, “Pure California Wine,” and secondly his name, or the firm’s name, as the case may be, both on label of bottle or package in which wine is sold and sent, or he may, in lieu thereof, if he so prefers and elects, affix the label which has been provided for in section seven. It shall be unlawful to affix any such stamp or label as above provided to any vessel containing any substance other than pure wine, as herein defined, or to prepare or use on any vessel containing any liquid any imitation or counterfeit of such stamp, or any paper in the similitude or resemblance thereof, or any paper of such form and appearance as to be calculated to mislead or deceive any unwary person, or cause him to suppose the contents of such vessel to be pure wine. It shall be unlawful for any person or persons, other than the ones for whom such stamps were procured, to in any way use such stamps, or to have possession of the same. A violation of any of the provisions of this section shall be a misdemeanour, and punishable by fine of not less than fifty dollars and not more than five hundred dollars, or by imprisonment in the county jail for a term of not exceeding ninety days, or by both such fine and imprisonment. All moneys collected by virtue of prosecutions had against persons violating any provisions of this or any preceding sections shall go one half to the informer and one half to the District Attorney prosecuting the same.

9. It shall be the duty of the Controller to keep an account, in a book to be kept for that purpose, of all stamps, the number, design, time when, and to whom furnished. The parties procuring the same are hereby required to return to the Controller semi-annual statements under oath, setting forth the number used, and how many remain on hand. Any violation of this section, by the person receiving such stamps, is a misdemeanour.

10. It shall be the duty of any and all persons receiving such stamps to use the same only in their business, in no manner or in nowise to allow the same to be disposed of except in the manner authorised by this Act; to not allow the same to be used by any other person or persons. It shall be their duty to become satisfied that the wine contained in the barrels or bottles is all that said label imports as defined by this Act. That they will use the said stamps only in this State, and shall not permit the same to part from their possession, except with the barrels, packages, or bottles upon which they are placed as provided by this Act. A violation of any of the provisions of this section is hereby made a felony.

12. This Act shall take effect and be in force ninety days after its passage.