4S\ 147 
 
 Property of ths United states Government 
 
 I--U..I .lulv 25, 1007. 
 (B. A. I. Order No. 147.) 
 
 United Stales Department of Agriculture, 
 
 BUREAU OF ANIMAL INDUSTRY. 
 
 REGULATIONS PRESCRIBED IN REGARD TO RENOYATED BUTTER IN 
 ACCORDANCE WITH THE ACT OF CONGRESS APPROYED MAY <>. 1902. 
 
 Washington, D. C, July 11, 1907. 
 
 The following regulations in regard to renovated butter are issued 
 jointly by the Secretary of the Treasury and the Secretary of Agricul- 
 ture. These regulations become effective August 15, 1907, and on and 
 after that date will supersede all previous regulations on the subject of 
 renovated butter. 
 
 Geo. B. Cortelyou, 
 
 Secretary of the Treasury. 
 
 W. M. Hays, 
 Acting Secretary of Agriculture. 
 
 Regulation 1. The act of May 9, 1902, gives to the manufacturer of 
 renovated or process butter the option to call the product " renovated 
 butter" or to call it " process butter." 
 
 For the sake of brevity the words "renovated butter" are used in 
 these regulations as synonymous with the words "process butter." 
 Therefore, any marking or branding with the words " renovated butter," 
 required by these regulations, will be satisfied if the words " process 
 butter " be used in lieu of the words " renovated butter." 
 
 Regulation 2. The following explanation of the definition of reno- 
 vated butter, as it occurs in the law, is adopted for guidance in connec- 
 tion with these regulations : 
 
 (a) This grade or kind of butter may be made from one or more lots 
 or parcels of butter, which has been or have been " subjected to any 
 process by which it is melted, clarified, or refined, and made to resem- 
 ble genuine butter, always excepting 'adulterated butter, 1 as defined by 
 this act." It may or may not have common salt and harmless artificial 
 coloring added. 
 
 (6) The law defines three processes of refining butter, which, if used. 
 make the resultant article adulterated butter, in contradistinction to 
 renovated butter, as follows: 
 
 First, if in any way any acid, alkali, chemical, or any substance what- 
 ever is introduced or used for the purpose or with the effect of de<><h>r- 
 
ising 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 dollar- 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 Jul} 7 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. Ever} r 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. 
 
Regulation ?. Every manufacturer of renovated butter shall place 
 and keep over the principal entrance of the factory wherein hie business 
 ie carried on, so thai it can be distinctly Been, a sign, with letters 
 
 thereon not less than .'! inches in height, printed in oil colors or u r il«l<<l. 
 giving his full name and business and the number of his factory, as 
 
 follows : 
 
 A B 
 
 Manufacturer of Renovated Butter. 
 Factory No. 
 
 Regulation 8. Under the provisions of section 4 of the act of May 
 9, 1902, the tax of one-fourth of 1 cent per pound imposed thereby on 
 renovated butter is to be represented by coupon stamps, to be provided 
 by the Commissioner of Internal Revenue as authorized by existing laws. 
 A fractional part of a pound shall be taxed as a pound. 
 
 Regulation 9. For this purpose tax-paid stamps will be furnished 
 in denominations of 10, 20, 30, 40, 50, 60, and 100 pounds, each stamp 
 bearing nine coupons. Such stamps must contain the name of the 
 collector, his district and State, and show thereon the date of payment 
 of the tax, the number of pounds, and the number of the factory. 
 
 Regulation 10. On the withdrawal of a package of renovated butter 
 the proper tax-paid stamp must be affixed thereto by the manufacturer, 
 by the use of adhesive material, and if the package be of wood not less 
 than five tacks must be driven through each stamp, one in each corner 
 and one in the middle of the stamp. The stamp when so affixed must 
 be immediately canceled. The blank spaces reserved for the manufac- 
 turer must be properly filled up by him in accordance w r ith the plain 
 requirements of the form of the stamp. This is not optional with the 
 manufacturer, but a requirement. In the blank space in the lower left- 
 hand corner of the stamp must be inserted the date w r hen the stamp w T as 
 affixed and canceled. This is required to be done before the renovated 
 butter is removed from the factory. The date of issue must be entered 
 on the stamp by the collector at the time the same is issued. 
 
 For the purpose of cancellation the manufacturer will use a stencil 
 plate or rubber stamp by which there shall be printed five parallel 
 waved lines long enough to extend beyond each side of the stamp onto 
 the package. The printing on the stamp must be plain and distinct, 
 and the waved lines must be fine enough to avoid obliterating the read- 
 ing matter and figures contained in the tax-paid stamp. The canceling 
 must be with blacking or other durable coloring material, over and 
 across tin 1 stamp, and in such manner as not to daub and make it 
 illegible. 
 
 Regulation 1 1. The stamp must be affixed to the side of the pack- 
 age, to a smooth surface, in such a manner as to be readily canceled in the 
 manner above described. When a package contains a number of 
 
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. Eve^ 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 
 such cases. 
 
 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 13. Each manufacturer 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 
 Government. 
 
 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 
 
amount by packages and pounds; also to whom sold or consigned, 
 giving the name, place ol business, residence, county, and State. 
 The last page of this form contains a recapitulation of the quantity 
 
 of renovated butter produced and disposed of during the month and the 
 quantity on hand at the beginning and at the end of each month. This 
 should be prepared with great care. The certificate in this form musl 
 be executed by the manufacturer, or his duly authorized representative, 
 and be sworn to before a deputy collector or an officer authorized to 
 administer oaths generally. 
 
 Regulation 15. Whenever any manufacturer's package of renovated 
 butter is empty it shall be the duty of the person who removes the con- 
 tents thereof to destroy utterly the tax-paid stamp on such empty 
 package. Any person having in his possession empty renovated butter 
 packages the tax-paid stamps on which have not been destroyed will 
 be liable to a heavy penalty. 
 
 The ruling by the Commissioner of Internal Revenue, under date 
 of October 6, 1902, permitting the shipment of original packages of 
 renovated butter covered wdth jute, burlap, or heavy paper from the 
 place of manufacture or place of business of the wholesale dealer is 
 hereby revoked, and all packages of renovated butter so covered or 
 wrapped w T hich may be found on the market on and after the date that 
 these regulations become effective will not be deemed in compliance 
 with the law. 
 
 Regulation 16. Attention is called to the fact that the act named 
 makes no provision for the exportation free of tax of renovated butter, 
 nor for any drawback on such articles when exported. Consequently 
 all renovated butter for export must be stamped the same as for domes- 
 tic market. 
 
 The act of May 9, 1902, neither defines nor imposes special taxes 
 upon wholesale or retail dealers in renovated butter. Renovated butter 
 must always bear or be accompanied by the evidence that the manu- 
 facturer's tax thereon has been paid. 
 
 Regulation 17. Officers or agents of the Department of Agriculture 
 shall make a rigid sanitary inspection of all factories and storehouses 
 where renovated butter is manufactured, packed, or prepared for mar- 
 ket. The time of such inspection shall be at the discretion of the Sec- 
 retary of Agriculture. Full report covering the sanitary conditions shall 
 be made to the Secretary of Agriculture. 
 
 Regulation 18. Inspection shall also be made of the materials going 
 into the manufacture of renovated butter and the product thereof, and 
 the inspector shall report the quantity and quality of renovated butter 
 manufactured and the character and the condition of the materials from 
 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 
 they shall be confiscated. 
 
6 
 
 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 
 following cases : 
 
 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 
 purchaser. 
 
 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 
 
export must be inspected by duly authorized officers or agents of the 
 I department of Agriculture. After Bucfa officer has determined its purity, 
 quality, and grade he -hall, if Baid renovated butter be fpund pun- and 
 
 properly branded and marked, issue a certificate Betting forth these fa 
 
 Regulation 26. Officers of the Department of Agriculture, finding 
 renovated butter on the market not bearing evidence that the tax 
 thereon has been paid, or without the caution notice required, or butter 
 
 suspected of being renovated or adulterated, will report the facts in the 
 case to the nearest internal revenue officer, and, if necessary, secure 
 samples of the suspected product for transmission to the laboratory of 
 the Internal Revenue Bureau for chemical analysis. Likewise revenue 
 officers, finding renovated butter on the market which does not comply 
 with these regulations, should promptly notify the Department of 
 Agriculture or its nearest representative of the location of such butter 
 and the facts relating thereto. 
 
 Regulation 27. The following directions are given for taking samples 
 of suspected butter: 
 
 At least a pound sample should be taken, which should be made up 
 of portions taken from various parts of the package by means of a spoon 
 or trier. This sample should be at once transferred to the container in 
 which it is to be shipped, which must be water-tight and perfectly dry. 
 All wrappings of any kind must be removed before the sample is placed 
 in the container. 
 
 Glass fruit jars with tops that can be screwed down upon rubber 
 rings, or tin fruit cans with tops that can be readily soldered on, are 
 satisfactory and readily obtainable. 
 
 The container must be marked so that it can be identified by the 
 officer taking the sample, and it must be accompanied with a full 
 description of the sample as to origin and suspected adulteration, either 
 as a letter of transmittal or with the sample. 
 
 The proper sealing and shipping of the sample is of great importance, 
 for if the analyst can not testify that it was received with seals unbroken. 
 the evidence is always open to attack. 
 
 The sealing is best accomplished by placing the vessel containing the 
 substance in a box or other suitable receptacle and securing the latter 
 with string or tape in such a manner that the package can not he opened 
 without cutting or untying the tape; the knots and intersections of the 
 latter should then be covered with sealing wax and impressed by means 
 of a broad die bearing letters or characters easily recognized. 
 
 The sealing of the bottle or vessel itself is not desirable, as the wax 
 is likely to get into the sample when it is opened. The sealed box 
 may then be inclosed in another box for shipment, if desirable. The 
 method of sealing ordinarily used by express agents will be satisfactory 
 if it is done in the presence of the officer transmitting the sample, and 
 
UNIVERSITY OF FLORIDA 
 
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 may be applied to the outer box, no other sealing being necessary. 
 This is the most convenient and economical method when a number of 
 samples are transmitted at one time by express. 
 
 Samples should be addressed to the Commissioner of Internal Reve- 
 nue, care of Laboratory, Washington, D. C. 
 
 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 
 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. 
 
 James Wilson, 
 
 Secretary of Agriculture. 
 
 Washington, D. C, July 2, 1907. 
 
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 U.S. DEPOSITORY