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The word "Oleomargarine" shall be conspicuously marked, branded, or stamped on the top or side of each such inner package in plain roman letters not less than one-half inch square. In cases where printed labels are used for inner packages, containing the name of the manufacturer, etc., or advertising matter such as is permitted by existing regulations, the word "Oleomargarine," in letters not less than one-half inch square, shall be placed in such proximity thereto as to be equally as conspicuous as the advertising matter, and, if desired, may be incorporated in and become a part of such label, whether printed on the package or pasted thereon. In case no such device is used, the word "Oleomargarine" shall be marked, branded, or stamped on the top or sides of the inner package, as described.

It is intended and required that the word "Oleomargarine" shall be as conspicuously displayed as any other matter appearing on the oleomargarine package. The placing of this brand on the bottom of the package where it is most obscure or least likely to be observed, the use of indistinct lettering-applied in a manner to be easily and quickly obliterated, either by the action of the atmosphere or by design-or the use of double or false heads for inside packages, upon one of which the word "Oleomargarine” is not stamped, marked, or branded, with or without intent to evade the law and regulations, will not be considered a compliance with these regulations, and packages so marked or branded will be regarded as having been removed from the manufactory contrary to law and regulations, and, therefore, liable to detention or seizure.

Collectors are directed to see that these regulations are strictly complied with.

Approved :

G. W. WILSON, Commissioner.

O. L. SPAULDING, Acting Secretary of the Treasury.


Use of microscopes by internal-revenue collectors, etc., for the detection of


[Int. Rev. Circular No. 586.]



To collectors of internal revenue :

Washington, D. C., December 11, 1900.

The special attention of collectors is directed to pages 60 to 67, inclusive, of the regulations, No. 9, concerning oleomargarine, and the use of the microscope and reports of examinations, etc.

It has come to the notice of this office that many of the microscopes lie idle in collectors' offices.

It is the desire of this office that the microscopes now in the hands of collectors of internal revenue shall be in constant use.


reports of collectors on Form No. 246 should show some examinations by the microscope during every quarter.

The instrument, properly equipped for use, should be kept in the hands of the division deputies, and reports on Form 228 required. Collectors not supplied with the book, No. 63, and blank Form 228, will make requisition for same at once.

ROBT. WILLIAMS, Acting Commissioner.


[See DECISION (stamp tax) No. 252.]


Exportations to Porto Rico.

Articles subject to internal-revenue tax, exported to Porto Rico from and after May 1, 1900, are not entitled to be exported free of tax, or with benefits of drawback, under internal-revenue laws.



Washington, D. C., April 23, 1900. SIR: This office is in receipt of a letter from the Nassau Brewing Company, of your district, submitting the question whether, in view of the recent act of Congress, entitled "An Act temporarily to provide revenue and civil government for Porto Rico, and for other purposes," beer exported to Porto Rico will be required "to be stamped under existing revenue regulations as applied for home consumption, or if the same can be removed under export stamps as heretofore."

In reply, attention was called to Treasury decision 22157, wherein it is held that, in the opinion of the Department, Porto Rico is not a foreign country within the meaning of the (customs) drawback law, and that, therefore, no refund of duty can be allowed by way of drawback on goods exported to that country.

In accordance with that decision, it is held by this office that from and after May 1, 1900 (the date on which the act takes effect), articles subject to internal revenue tax can not be exported to Porto Rico in bond, or with benefit of drawback of the tax paid, under internalrevenue laws.

You will please so advise the Nassau Brewing Company and such other persons as apply to you for information on this point.


G. W. WILSON, Commissioner.

Mr. F. R. MOORE, Collector First District, Brooklyn, N. Y.


Internal-revenue tax upon articles of merchandise imported from Porto Rico.

[Circular No. 54.-Int. Rev. No. 565.]



Washington, D. C., April 25, 1900.

To collectors of customs, collectors of internal revenue, and others:

Section 3 of an act entitled "An Act Temporarily to provide revenues and a civil government for Porto Rico, and for other purposes," approved April 12, 1900, which goes into effect from and after May 1, 1900, provides, in part, as follows:

That on and after the passage of this Act all merchandise coming into the United States from Porto Rico and coming into Porto Rico from the United States shall be entered at the several ports of entry upon payment of fifteen per centum of the duties which are required to be levied, collected, and paid upon like articles of merchandise imported from foreign countries; and in addition thereto upon articles of merchandise of Porto Rican manufacture coming into the United States and withdrawn for consumption or sale upon payment of a tax equal to the internalrevenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture; such tax to be paid by internalrevenue stamp or stamps to be purchased and provided by the Commissioner of Internal Revenue and to be procured from the collector of internal revenue at or most convenient to the port of entry of said merchandise in the United States, and to be affixed under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

Pursuant to the authority conferred by the above provisions of law, the following regulations are prescribed :


The owner or importer of packages of tobacco, snuff, cigars, or cigarettes of Porto Rican manufacture coming into the United States from Porto Rico will be required to affix and cancel suitable internalrevenue stamps on all such packages while they are in the custody of the proper custom-house officer, and the stamps used must be canceled in the same manner as required for the cancellation of stamps affixed to packages containing similar articles manufactured in the United States before removal from the place of manufacture for consumption or sale, the name of the owner or importer being substituted for the factory number, and the internal-revenue regulations, series 7, No. 8, revised January 20,[1900, concerning taxes on tobacco, snuff, and cigars, in so far as they relate to the mode of affixing and canceling internalrevenue stamps and the sale of stamps to the owners or consignees of such imported articles, are made applicable.

ARTICLES TAXABLE UNDER SCHEDULE B, ACT OF JUNE 13, 1898. All medicinal articles, perfumeries and cosmetics, wines in bottles for sale, etc., imported from Porto Rico are liable to the stamp tax as similar

articles of domestic manufacture, in addition to the import duty on the same, and the stamps must be affixed by the owner or importer before the same are sold or offered for sale, and affixed in the same manner upon every packet, box, bottle, phial, or other inclosure containing the


No exception is made in this respect for articles sold in original and unbroken packages in which the bottles or other inclosures are packed by the manufacturer before the importation. All such must be unpacked for the purpose of stamping the primary package. Importers may, however, supply manufacturers in Porto Rico with internal-revenue stamps, to be there affixed (and canceled) to the respective articles before shipment. (See Treasury decision 19594, volume 2, 1898, and Circular No. 501 revised, Treasury decision 37, dated February 8, 1900.)


All brandy and other spirits manufactured or distilled from grain or other materials in Porto Rico, coming into the United States from Porto Rico, and subject to 15 per cent of the duty provided in Schedule H and paragraphs numbered 289, 290, 291, 292, and 293 of an act entitled "An Act to provide revenue for the Government, and to encourage the industries of the United States," approved July 24, 1897, when withdrawn for consumption or sale, will be subject in addition to a tax equal to the internal-revenue tax of $1.10 per proof gallon.

Upon receipt of distilled spirits from Porto Rico, and collection of the customs duties thereon, the customs collector will at once issue a notice on internal-revenue Form 471, in duplicate, to the collector of internal revenue of the district in which the port is situated, except in case of the port of New York, where the notice will be issued to the collector of the second internal-revenue district of New York. The notice will be in the following form :

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SIR: You are hereby notified that the following-described spirits imported from Porto Rico by have been entered at this port and the duties thereon have been paid, but that these spirits will be detained in (here the place of storage will be stated), until the proper tax-paid stamps indicating the payment of the internalrevenue tax thereon have been affixed under your direction:

Number of packages and kind of spirits.

Marks and serial numbers of

Name of importer.

Collector of Customs.

Upon receipt of the foregoing notice the collector of internal revenue will at once demand of the importer of the spirits payment of tax on each package on the quantity upon which the customs duty has been paid (as shown by the marks and brands on the package). If the demand is not at once complied with, the collector will report the fact to the Commissioner of Internal Revenue, who will assess the tax which will be collected by distraint as provided by law.

Upon payment of the tax the collector of internal revenue will issue a tax-paid stamp for each package, as in case of spirits which have been withdrawn from a distillery warehouse, and such stamp shall be affixed and canceled by an internal-revenue gauger, who will be detailed by the internal-revenue collector for this special duty, and whose compensation therefor will be determined as provided by section 3157 c of the Compilation of the Internal-Revenue Laws of the year 1900.

When the stamps are affixed the gauger will write across the face of each, and also upon the stub, the following words: "Affixed under section 3, Porto Rican act of April 12, 1900."

The gauger will make report of his action to the collector of internal revenue, who will notify the collector of customs, who will thereupon deliver the goods to the importer.

The order of the internal-revenue collector to the gauger, the gauger's report to him, and his notice to the collector of customs should follow, on the same paper in due order, the notice herein before prescribed, as follows:

Part 2.

FORM 471.


U. S. Gauger.

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SIR: You will proceed to

and there affix the accompanying tax-paid spirit stamps to the packages above described, imported from Porto Rico, and make report on the form following.


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I hereby certify that pursuant to the above order the tax-paid stamps above described were affixed and canceled, as required by regulations in Circular No. 565.

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SIR: The proper tax-paid internal-revenue stamps having been affixed to the abovedescribed packages of spirits imported from Porto Rico, you are authorized to deliver the said spirits to


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