Page:United States Statutes at Large Volume 68A.djvu/586

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546

INTERNAL REVENUE CODE OF 19 54

pensation, who shall add to or mix with such oleomargarine any substance which causes such oleomargarine to be yellow in color, shall also be held to be a manufacturer of oleomargarine within the meaning of this chapter. (c) WHOLESALE D E A L E R. ^ ^ E v e r y person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. (d) E E T A I L SALES.—Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. SEC. 4593. EXEMPTION. (a) SHORTENING OR CONDIMENTS.—Section 4591 shall not apply to

puff-pastry shortening not churned or emulsified in milk or cream, and having a melting point of 118 degrees Fahrenheit or more, nor to any of the following containing condiments and spices: salad dressings, mayonnaise dressings, or mayonnaise products, nor to liquid emulsion, pharmaceutical preparations, oil meals, liquid preservatives, illuminating oils, cleansing compounds, or flavoring compounds. (b) EXPORTS.—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 Secretary or his delegate 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. SEC. 4594. PACKING REQUIREMENTS FOR MANUFACTURERS. (a) K I N D AND W E I G H T OF PACKAGES.—All oleomargarine shall be

packed by the manufacturer thereof in firkins, tubs, or other wooden, tin-plate, or paper packages, not before used for that purpose, containing, or encased in a manufacturer's package made from any of such materials of, not less than ten pounds. (b) M A R K S AND STAMPS.—The packages described in subsection

(a) shall be marked, stamped, and branded as the Secretary or his delegate shall prescribe; and all sales made by manufacturers of oleomargarine shall be in original stamped packages. (c) CAUTION LABEL.—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: " N O T I C E. — The manufacturer of the oleomargarine 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." (d) FACTORY NUMBER AND SIGNS.—Every manufacturer of oleomargarine shall p u t up such signs and affix such number to his factory as the Secretary or his delegate may, by regulation, require. SEC. 4595. WHOLESALE AND RETAIL SELLING REQUIREMENTS.

(a) WHOLESALE.—All sales made by wholesale dealers in oleomargarine shall be in original stamped packages. § 4592(b)