Amendment to the Oleomargarine Act: Hearing... on H.R. 16836...Feb. 10, 1931

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10. lappuse - Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of one cent per pound.
2. lappuse - ... 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, arc hereby made to apply to stamps provided for by this section.
4. lappuse - ... oleomargarine," at the end of said clause, the following words : "And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others except to his own family table without compensation, who shall add to or mix with such oleomargarine any artificial coloration that causes it to look like butter of any shade of yellow...
2. lappuse - An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August second, eighteen hundred and eighty-six.
3. lappuse - Representatives, changes in existing law made by the bill, as reported, are shown as follows (existing law proposed to be omitted is •enclosed in black brackets, new matter is printed in italics, existing law in which no change is proposed is shown in roman...
21. lappuse - Resolved, That the secretary be instructed to transmit a copy of this resolution to the United States Internal Revenue Department and to all Members of Congress from the State of Minnesota.
3. lappuse - SEC. 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.
3. lappuse - And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomargarine any substance which causes such oleomargarine to be yellow in color, determined as provided in paragraph 2 of section 2301 (a), shall also be held to be a manufacturer of oleomargarine within the meaning of this chapter or section 3200 or 3201 of chapter 27, and subject to the provisions thereof.
4. lappuse - Act, made the following interpretation of the provisions relating to "artificial coloration" : SEC. 43. Artificial coloration: (a) Oleomargarine is not free from artificial coloration if it looks like butter of any shade of yellow, except where such yellow color results from naturally colored oils or other materials which are used in substantial quantities in relation to the other ingredients, and which serve some material function or functions in addition to imparting color to the finished product....
1. lappuse - Secretary, and such regulations shall provide that the measurements shall be applied in such manner and under such conditions as will, in the opinion of the Commissioner, insure as nearly as practicable that the result of the measurement will show the color of the oleomargarine under the conditions under which it is customarily offered for sale to the consumer.

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