q TW -
rimya h'Uie ttsCvrmn
ZMI Y ,M
PRSRB NRG4 O EOAE UTRI
WIHTE1TO OGES PRVDMY9 92
WAMGOD .,Jl 1 97
own eglton nreadtornvae ute reise
th-ertr-fte rauyadteSertr fArcl
reuain ecm fetv Ags 5 90,ado n
daewl uesd l rvos euain ntesbeto
Sertr fth rauy
izing or removing therefrom rancidity; second, if there is mixed any ..... .
substance foreign to butter with intent or effect of cheapening in cost
the product; and, third, if in any way the product is made to contain
abnormal quantities of water, milk, or cream.
Butter which has been renovated and has 16 per cent or more of
moisture will be held to contain abnormal quantities of water, milk, or
cream, and will therefore be classed as adulterated butter.
Regulation 3. Section 4 of the act of May 9, 1902, provides:
Manufacturers of process or renovated butter shall pay fifty dollars per year.
* * Every person who engages in the production of process or renovated
butter * as a business shall be considered to be a manufacturer thereof.
The special-tax year begins July 1. The special tax of manufacturers
who commence business in the month of July will be reckoned for one
year, and the tax of manufacturers who commence business after the
month of July will be reckoned proportionately from the first day of the
month from which the liability to special tax commenced to the first
day of July following.
Regulation 4. Every manufacturer of renovated butter, before com-
mencing business (or at least within the month in which liability to
special tax commenced), must register with the collector of the district
in which the business is to be carried on his name, or firm or corporate
name, place of residence, nature of business, and the place where such
business is to be carried on, and procure a special-tax stamp at the rate
of $50 per annum, which stamp he shall place and keep conspicuously
posted in his establishment or place of business; and on the first day
of July in each year he must again so register and procure a new special-
tax stamp and post it as above stated.
Regulation 5. Every manufacturer of renovated butter will be re-
quired to file with the collector a notice on Form 507 together with an
inventory, Form 509, when making application for special-tax stamp as
manufacturer. At the same time he will file a bond, Form 508, in a
penal sum to be fixed by the collector of internal revenue for his dis-
trict, but in no case less than $500.
Collectors of internal revenue will decline to approve the bond of a
manufacturer of renovated butter until they are satisfied that the prem-
ises to be used for the manufacture of that article are entirely separate
from those used for the manufacture of adulterated butter or oleomar-
garine, or for the handling or manipulation of butter not taxable under
the act of May 9, 1902. ('See Treas. Dec. No. 588, Oct. 6, 1902.)
Regulation 6. Collectors will give to each manufacturer of reno-
vated butter in their respective districts a factory number, the numbers
to be consecutive and not thereafter changed. A new number should
be given to a new factory. The change in ownership of a factory does
not necessitate a change in the factory number.
7.Eeymnfcwro envtdbte hl lc
....... the prn i a en ra c ofiiiiiiiiryiwhiiiniisiiiiiis
on,- soi tha itca b dstncly9ea it lttr
..... lessi tha 3inhe i high, rite i ol clos r iled
iiiiiiiiiii u R E o p iiiiiiiiAiiiiiiiiiiiiiiiii
......... S.Ude h. rviin o ecin4 fth c o a
...............of..e-f.ur.h of.I.c.n.pe...oun...pose..here.. o
.......... is to= be eprsened y cupo stmps toberovde
atio 9.Q= Foriiiii thi puros taxpai samp wilefrnihe
.. ... . ........ .. ........ .....................................m p
,ft.n nin couons Suc stms ut otanth am fh
lector,. h~~~isdsrcanSttadso t rothdaefpym t
pounds between 10 and 20, a 10-pound stamp with the necessary
number of coupons attached will be issued to cover the net weight.
Packages containing more than 20 pounds and less than 30 pounds will
have attached a 20-pound stamp with a suitable number of coupons to
represent the contents. Larger sized packages will be similarly stamped.
Regulation 12. Every manufacturer's package of renovated butter
shall have affixed thereto a label on which shall be printed the number
of the factory and the revenue district and State in which it is located,
together with the following notice:
FORM FOR RENOVATED BUTTER.
Factory No. district, State of
NOTICE.-The manufacturer of the RENOVATED BUTTER herein con-
tained has complied with all the requirements of the law and the regulations
authorized thereby. Every person is cautioned not to use again either this
package for renovated butter or tax stamp thereon, or to remove the contents of
this package without destroying said stamp, under penalty provided by law in
This label or notice shall be printed in black, upon white paper, and
shall be not less than 5 nor more than 7 inches long, and not less than
3 inches in width. The label must be securely affixed by paste to the
side of the package and opposite or on a different side (not the top or
bottom) from that to which the tax stamp is attached, and in such a
way as to be exposed to view and easily read. The words "Renovated
Butter" in this notice must be printed in one or two lines and in plain
gothic letters at least three-eighths of an inch square. There must also
be plainly marked or stenciled on the outside of every package the
gross, tare, and net weight in pounds.
Regulation 1-3. Eachl manufacture rer of renovated butter is required
to keep books and make returns showing the quantity of materials
received on the factory premises and the quantity of finished product
removed therefrom. Sample pages of book (Form No. 511) to be kept
by manufacturers will be furnished to collectors, but the book must be
provided by the manufacturer, as the same is not supplied by the
Regulation 14. Form No. 499 has been prescribed for monthly returns
of manufacturers of renovated butter, and such forms will be furnished
through the collectors of internal revenue.
In preparing Form 499 manufacturers should note on pages 1 and 2
the quantities of materials used in producing renovated butter each day
of the month and the quantity produced. On page 2 is a space pro-
vided for a special account of tax-paid renovated butter returned to the
factory. On inside pages of Form 499 should be noted the date when
renovated butter is sold, removed, or destroyed, together with the
acturer's tax thereon has been paid.
RK" : Megulation- 17. Officers or agents of the Department of Agriculture
9 shall make a rigid sanitary inspection of all factories and storehouses
Where renovated butter is manufactured, packed, or prepared for mar-
I. ket. The time of such inspection shall be at the discretion of the Sec-
Ir', t Eary of Agriculture. Full report covering the sanitary conditions shall
I1 be made to the Secretary of Agriculture.
Reiiui. nation 18. Inspection shall also be made of the materials going
-inMto the manufacture of renovated butter and the product thereof, and
Ih e inspector shall report the quantity and quality of renovated butter
Manufactured and the character and the condition of the materials from
WI which it is made. If materials to be used in the manufacture of renovated
,butter are deleterious to health or unwholesome in the finished product
&tbd; 'ey shall be confiscated.
6 ~ H.. ;:::
Regulation 19. According to the food and drugs act of June 30,
1906, if renovated butter consists in whole or in part of a filthy, decom-
posed, or putrid animal or vegetable substance it shall be deemed adul-
terated under that act.
Regulation 20. Each manufacturer's package, containing 10 pounds
or more solid packed renovated butter, must have branded into the
upper surface of the renovated butter the words "Renovated Butter"
in one or two lines, the letters to be gothic style not less than one-half
inch square and depressed not less than one-eighth of an inch. Prints,
bricks, or rolls must be similarly branded, the letters to be not less
than three-eighths of an inch square.
Regulation 21. All coverings or wrappers of prints, bricks, or rolls
of renovated butter, whether paper or cloth, must have the words
" Renovated Butter" in one or two lines, marked, branded, stenciled,
or printed thereon in black or nearly black upon white or light ground,
in full-faced gothic letters not less than three-eighths of an inch square,
so placed as to be the only marking upon one side or surface of the
parcel so packed.
Regulation 22. Any marks, brands, or labels, other than those men-
tioned in these regulations, with the exception of the shipping marks
used in commerce, must be approved by the Secretary of Agriculture
before such marks, brands, or labels may be used by the manufacturers.
Regulation .23. Copies of all approved marks, brands, or labels
must be kept on file and accessible to the officer or agent of the Depart-
ment of Agriculture at the office or place of business of the'manufacturer.
Regulation 24. While the act of May 9, 1902, does not give the
Secretary of Agriculture authority to prescribe regulations for marking
or branding other than manufacturers' packages, the food and drugs
act of June 30, 1906, prohibits the misbranding of all food articles
entering into interstate commerce. An article is misbranded in the
First. If it be an imitation of or offered for sale under the distinctive
name of another article.
Second. If it be labeled or branded so as to deceive or mislead the
Third. If in package form, and the contents are stated in terms of
weight or measure, they are not plainly and correctly stated on the out-
side of the package.
Fourth. If the package containing it, or its label, shall bear any
statement, design, or device regarding the ingredients or the substances
contained therein, which statement, design, or device shall be false or
misleading in any particular.
Regulation 25. Renovated butter for export must be marked and
branded as for the domestic market. All renovated butter offered for
The sealing is best accomplished by placing the .vessel containing the
|hlbtiiiilibtance in a box or other suitable receptacle and securing the latter
itdh string ot tape in such a manner that the package can not be opened
.i. thout cutting or untying the tape; the knots and intersections of the
S..H.:i "::. i:::.::". : ..:. :.::. .
.latt" should then be covered with sealing wax and impressed by means
1 .a!^^ abroad die bearing letters or characters easily recognized.
Si.s|ealinmg of the bottle or vessel itself is not desirable, as the wax
S likely to get into the sample when it is opened. The sealed box
i"H',:: ay then be inclosed in another box for shipment, if desirable. The
A :metod of sealing ordinarily used by express agents will be satisfactory
i M: done in the presence of the officer transmitting the sample, and
:::: ,::: :::,,, ::: ,
6 .i'i l iii:::,. ..
Ui; i :M: i!ii. : .. .." .: ..
UNIVERSITY OF FLORIDA
I 3 1262 08859 3164
may be applied to the outer box, no other sealing being, necess....!.::;":I!..!.
S. .., ... ^p ^!. !'.. !...
This is the most convenient and economical method when a number .F; I!.:.
samples are transmitted at one time by express. .
.. i :*-. :,,!;. :: ::...:f, i!:,
Samples should be addressed to the Commissioner of Internal Rev6 !:!s,^^.^^
: : : .; ... .......... .:: :.
nue, care of Laboratory, Washington, D. C. i
Regulation 28. The word adulterated," herein used under the act
of May 9, 1902, refers to the definition of the taxable article as given in i:
Regulation 2, while the same word employed in the food and drugs
act of June 30, 1906, has reference to the classification under that act.
Regulation 29. Correspondence and all administrative details under
the Regulations numbered 3 to 16, inclusive, above, are assigned to the
Commissioner of Internal Revenue, Treasury Department. All matters
under Regulations 17 to 26, inclusive, are assigned to the Chief of the
Bureau of Animal Industry, Department of Agriculture.
Regulation 30. These regulations shall become and be effective on
and after August 15, 1907.
Approved: GEO. B. CORTELYOU,
Secretary of the Treasury.
Secretary of Agriculture.
WASHINGTON, D. C., July 2, 1907.
1 n flu I"
U e DEPOSITORY
\ U.S. DEPQSITORV
S. : . ::.:::