communication to any war premises or to the military or naval forces of the United States, or any associate nation. The words "United States " shall include the Canal Zone and all territory and waters, continental and insular, subject to the jurisdiction of the United States. The words "associate nation", as used in this Act, shall be deemed to mean any nation at war with any nation with which the United States is at war. SEC. 2. That when the United States is at war, whoever, with intent to injure, interfere with, or obstruct the United States or any associate nation in preparing for or carrying on the war, or whoever, with reason to believe that his act may injure, interfere with, or obstruct the United States or any associate nation in preparing for or carrying on the war, shall willfully injure or destroy, or shall attempt to so injure or destroy, any war material, war premises, or war utilities, as herein defined, shall, upon conviction thereof, be fined not more than $10,000 or imprisoned not more than thirty years, or both. SEC. 3. That when the United States is at war, whoever, with intent to injure, interfere with, or obstruct the United States or any associate nation in preparing for or carrying on the war, or whoever, with reason to believe that his act may injure, interfere with, or obstruct the United States or any associate nation in preparing for or carrying on the war, shall willfully make or cause to be made in a defective manner, or attempt to make or cause to be made in a defective manner, any war material, as herein defined, or any tool, implement, machine, utensil, or receptacle used or employed in making, producing, manufacturing, or repairing any such war material, as herein defined, shall, upon conviction thereof, be fined not more than $10,000 or imprisoned not more than thirty years, or both.1 HOMING PIGEONS § 1434. An Act to Prevent Interference with the Use of Homing Pigeons by the United States, to Provide a Penalty for Such Interference, and for Other Purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, § 1433. Approved, April 20, 1918. VOL. II 44 689 That it be, and it hereby is, declared to be unlawful to knowingly entrap, capture, shoot, kill, possess, or in any way detain an Antwerp, or homing pigeon, commonly called carrier pigeon, which is owned by the United States or bears a band owned and issued by the United States having thereon the letters "U. S. A." or "U. S. N.” and a serial number. SEC. 2. That the possession or detention of any pigeon described in section one of this Act by any person or persons in any loft, house, cage, building, or structure in the ownership or under the control of such person or persons without giving immediate notice by registered mail to the nearest military or naval authorities, shall be prima facie evidence of a violation of this Act. SEC. 3. That any person violating the provisions of this Act shall, upon conviction, be punished by a fine of not more than $100, or by imprisonment for not more than six months, or by both such fine and imprisonment.1 § 1434.1 Approved, April 19, 1919. CHAPTER LXXXVIII OLEOMARGARINE § 1435. Butter Defined. § 1436. Oleomargarine § 1437. § 1438. Definition. Special Taxes on Manufacturers and Dealers. § 1439. Manufacturer's Statement of Business Inventories, Bonds, Books, § 1446. § 1447. Purchasing from Manufacturer Who Has Not Paid Tax. § 1448. Chemists and Microscopist - Salary - Decisions. § 1449. Oleomargarine - Forfeiture · Removal of Stamp. § 1455. Butter, Adulterated Butter, and Process or Renovated Butter § 1456. Manufacturer's Statement of Business, Inventories, Books, Re § 1460. Stamps. Law as to Oleomargarine Applicable to Adulterated Butter. § 1461. Sanitary Regulation of Renovated Butter Factories. § 1462. Wholesale Dealers Books and Returns. § 1435. Butter Defined. For the purposes of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.1 The Act of August 2, 1886, is a revenue law of the same class as those embodied in Title XXXV of the Revised Statutes. It imposes a specific tax on oleomargarine and "special taxes" on those who engage in its manufacture or sale, and contains several administrative and penal provisions. But it does not purport to be independent of other legislation or complete in itself. On the contrary, it plainly contemplates the existence of an established system of revenue laws to which resort shall be had in carrying it into effect. In a prosecution for violating the oleomargarine laws punishment may be inflicted upon each count of the indictment, if each count states a separate specific offense,3 based upon separate and independent transactions. § 1436. Oleomargarine - Definition. For the purposes of this act certain manufactured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine ", namely: All substances heretofore known as oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil, annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for butter.1 The tax practically is upon the product of such manufactures of leaf lard, beef fat, etc., as are made in the conscious imitation of butter. A food product composed of beef lard and beef fat bathed in salt ice water to take away the fat and lard odor, but § 1435. Act of August 2, 1886, c. 840, § 1, 24 Stat. L. 209. 2 United States v. Barnes, 222 U. S. 513, 518, 56 L. ed. 291, 32 S. C. 117. 3 Kreuzer v. United States, 254 Fed. 34, C. C. A. (8th Cir.). § 1436. Act of August 2, 1886, c. 840, § 2, 24 Stat. L. 209. containing no mixture of cream, milk, or butter to give it a butter flavor, and no coloring matter to give it a butter appearance, is not taxable under the act.2 It was held that the oleomargarine acts are complete in themselves, and that only the provisions therein contained, or those sections of the internal revenue laws incorporated therein for the enforcement of the tax, are applicable. It was held in two cases that a retail grocer who for the accommodation of his customers passes on their orders to manufacturers, executing the orders, but without profit to himself, is not subject to the tax as a wholesale dealer. But, it was likewise held that the words "any person embrace any and all persons, whether licensed wholesale or retail dealers or otherwise. The term "manufacturer " as used in this section means one engaged in the business of selling, vending, or furnishing oleomargarine for the consumption of others; and proof of actual selling, vending, or furnishing of some of the product is not necessary to constitute the offense. For the purposes of this act a distinction is drawn between a barter and sale. Thus, it was held that the borrowing by a retail dealer in oleomargarine of a package from another retail dealer, which he returned a few days after, from a wholesale shipment he had purchased, constituted a barter, and not a sale, and did not subject the borrower to the tax on wholesale dealers. A firm is a wholesale dealer, within the purview of the act, if it purchases the oleomargarine desired for its own business and that of another firm containing its members and one additional member, has it charged, billed, and delivered to it at its place of business, and pays therefor with its check, and then sends and charges to the other firm, at the same price, the amount desired by it and is paid therefor by the other firm's check; the oleomargarine during all these transactions being in the original packages. A retail dealer in oleo 2 Braun & Fitts v. Coyne, 125 Fed. 331. Craft v. Schafer, 153 Fed. 175, 82 C. C. A. 349 (6th Cir.); Grier v. Tucker, 150 Fed. 658, affirmed 160 Fed. 611, 87 C. C. A. 513 (8th Cir.). 4 Grier v. Tucker, supra; Hartzell v. United States, 83 Fed. 1002. 7 6 5 Vermont v. United States, 174 Fed. 792, 98 C. C. A. 500 (8th Cir.). 6 Vermont v. United States, ibid. 7 Ewers v. Weaver, 182 Fed. 713, affirmed Weaver v. Ewers, 195 Fed. 247, 115 C. C. A. 219 (8th Cir.). 8 Mitchell v. Cole, 226 Fed. 824. |