List of collection districts and addresses of collectors of internal revenue—Continued.

District.

Collector's office.

Louisiana..

Maine..

Maryland (includes District of Columbia)..

Massachusetts..

Michigan (first district).

The counties of Alcona, Alpena, Arenac, Bay, Branch, Calhoun, Cheboygan,
Clare, Clinton, Crawford, Genesee, Gladwin, Gratiot, Hillsdale, Huron,
Ingham, Iosco, Isabella, Jackson, Lapeer, Lenawee, Livingston, Macomb,
Midland, Monroe, Montmorency, Oakland, Ogemaw, Oscoda, Otsego,
Presque Isle, Roscommon, Saginaw, Sanilac, Shiawassee, St. Clair, Tuscola,
Washtenaw, and Wayne.

Michigan (fourth district)..

The counties of Alger, Allegan, Antrim, Baraga, Barry, Benzie, Berrien, Cass, Charlevoix, Chippewa, Delta, Dickinson, Eaton, Emmet, Gogebic, Grand Traverse, Houghton, Iona, Iron, Kalamazoo, Kalkaska, Kent, Keweenaw, Lake, Leelanau, Luce, Mackinac, Manistee, Marquette, Mason, Mecosta, Menominee, Missaukee, Montcalm, Muskegon, Newaygo, Oceana, Ontonagon, Osceola, Ottawa, St. Joseph, Schoolcraft, Van Buren, Wexford. Minnesota..

Mississippi.

Missouri (first district).

The counties of Adair, Audrain, Bollinger, Boone, Butler, Callaway, Cape
Girardeau, Carter, Clark, Crawford, Dent, Dunklin, Franklin, Gasconade,
Howard, fron, Jefferson, Knox, Lewis, Lincoln, Linn, Macon, Madison,
Maries, Marion, Mississippi, Montgomery, Monroe, New Madrid, Oregon,
Osage, Pemiscot, Perry, Phelps, Pike, Pulaski, Ralls, Randolph, Reynolds,
Ripley, St. Charles, St. Francois, Ste. Genevieve, St. Louis, Schuyler,
Scotland, Scott, Shannon, Shelby, Stoddard, Warren, Washington, and
Wayne.

Missouri (sixth district).

The counties of Andrew, Atchison, Barry, Barton, Bates, Benton, Buchanan, Caldwell, Camden, Carroll, Cass, Cedar, Charlton, Christian, Clay, Clinton, Cole, Cooper, Dade, Dallas, Daviess, Dekalb, Douglas, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howell, Jackson, Jasper, Johnson, Laclede, Lafayette, Lawrence, Livingston, McDonald, Mercer, Miller, Moniteau, Morgan, Newton, Nodaway, Ozark, Pettis, Platte, Polk, Putnam, Ray, St. Clair, Saline, Stone, Sullivan, Taney, Texas, Vernon, Webster, Worth, and Wright.

Montana..

Nebraska..

Nevada.

New Hampshire..

New Jersey (first district).

The counties of Atlantic, Burlington, Camden, Cape May, Cumberland,
Gloucester, Mercer, Monmouth, Ocean, and Salem.

New Jersey (fifth district).

The counties of Bergen, Essex, Hudson, Hunterdon, Middlesex, Morris,
Passaic, Somerset, Sussex, Union, and Warren.

New Mexico.

New York (first district).

The counties of Kings, Nassau, Queens, Richmond, and Suffolk.

New York (second district)...

That part of the county of New York below the south side of 23d Street, between Hudson River and East River.

New York (third district).

That part of the county of New York from the south side of 23d Street, between Hudson River and East River to Harlem River, including Randalls Island, Ward Island, and Blackwells Island.

New York (fourteenth district).

The counties of Albany, Clinton, Columbia, Dutchess, Essex, Fulton,
Greene, Hamilton, Montgomery, Orange, Putnam, Rensselaer, Rockland,
Saratoga, Schenectady, Schoharie, Sullivan, Ulster, Warren, Washington,
and Westchester, and the twenty-third and twenty-fourth wards of New
York City.

New York (twenty-first district)...

The counties of Broome, Cayuga, Chenango, Cortland, Delaware, Franklin,
Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, Otsego,
St. Lawrence, Schuyler, Seneca, Tioga, Tompkins, and Wayne.

New York (twenty-eighth district).

The counties of Alleghany, Cattaraugus, Chautauqua, Chemung, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Steuben, Wyoming, and Yates.

North Carolina.

North Dakota.

Ohio (first district)

The counties of Brown, Butler, Clarke, Clermont, Clinton, Fayette, Greene,
Hamilton, Highland, Miami, Montgomery, Preble, and Warren.

Ohio (tenth district)..

The counties of Allen, Auglaize, Champaign, Crawford, Darke, Defiance,
Erie, Fulton, Hancock, Hardin, Henry, Huron, Logon, Lucas, Mercer,
Ottawa, Paulding, Putnam, Sandusky, Seneca, Shelby, 'Van Wert, Wil-
liams, Wood, and Wyandot.

New Orleans.
Augusta.
Baltimore.

Boston.
Detroit.

Grand Rapids.

St. Paul.
Jackson.
St. Louis.

Kansas City.

Helena.
Omaha.

Reno.
Portsmouth.
Camden.

Newark.

Albuquerque.
Brooklyn.

New York City.

Do

Albany.

Syracuse.

Buffalo

Raleigh.
Fargo.
Cincinnati.

Toledo

List of collection districts and addresses of collectors of internal revenue-Continued.

Columbus.

Ohio (eleventh district).

The counties of Adams, Athens, Coshocton, Delaware, Fairfield, Franklin,
Gallia, Guernsey, Hocking, Jackson, Knox, Lawrence, Licking, Madison,
Marion, Meigs, Morgan, Morrow, Muskingum, Noble, Perry, Pickaway,
Pike, Ross, Scioto, Union, Vinton, and Washington.

Ohio (eighteenth district).

The counties of Ashland, Ashtabula, Belmont, Carroll, Columbiana, Cuyahoga, Geauga, Harrison, Holmes, Jefferson, Lake, Lorain, Mahoning, Medina, Monroe, Portage, Richland, Stark, Summit, Trumbull, Tuscarawas, and Wayne.

Oklahoma.
Oregon

Pennsylvania (first district).

The counties of Adams, Bedford, Berks, Blair, Bucks, Chester, Cumberland,
Dauphin, Delaware, Franklin, Fulton, Huntingdon, Juniata, Lancaster,
Lebanon. Lehigh, Mifflin, Montgomery, Perry, Philadelphia, Schuylkill,
Snyder, and York.

Pennsylvania (twelfth district).

The counties of Bradford, Carbon, Center, Clinton, Columbia, Lackawanna,
Luzerne, Lycoming, Monroe, Montour, Northampton, Northumberland,
Pike, Potter, Sullivan, Susquehanna, Tíoga, Union, Wayne, and Wyoming.
Pennsylvania (twenty-third district).

The counties of Allegheny, Armstrong, Beaver, Butler, Cambria, Cameron,
Clarion, Clearfield, Crawford, Elk, Erie, Fayette, Forest, Greene, Indiana,
Jefferson, Lawrence, McKean, Mercer, Somerset, Venango, Warren, Wash-
ington, and Westmoreland.

Rhode Island...

South Carolina.

South Dakota.

Tennessee..

Texas (first district).

The counties of Aransas, Atascosa, Austin, Bandera, Bastrop, Bee, Bell,
Bexar, Blanco, Bosque, Brazoria, Brazos, Brewster, Brooks, Burleson,
Burnet, Caldwell, Calhoun, Cameron, Chambers, Colorado, Comal, Coryell,
Culberson, Dewitt, Dimmit, Dunn, Duval, Edwards, El Paso, Falls,
Fayette, Fort Bend, Frio, Freestone, Galveston, Gillespie, Goliad, Gonzales,
Grimes, Guadalupe, Hamilton, Hardin, Harris, Hays, Hidalgo, Hill, Huds-
peth, Jackson, Jasper, Jeff Davis, Jeffererson, Jim Hogg, Jim Wells, Karnes,
Kendall, Kerr, Kimble, Kinney, Kleberg, Lampasas, La Salle, Lavaca,
Lee, Leon, Liberty, Limestone, Live Oak, Llano, McMullen, Madison,
Mason, Matagorda, Maverick, McCulloch, McLennan, Medina, Milam,
Montgomery, Newton, Nueces, Orange, Pecos, Polk, Presidio, Real, Reeves,
Refugio, Robertson, San Jacinto, San Patricio, San Saba, Somervell,
Starr, Terrell, Travis, Trinity, Tyler, Uvalde, Val Verde, Victoria, Walker,
Waller, Washington, Webb, Wharton, Willacy, Williamson, Wilson,
Zapata, and Zavalla.

Texas (second district).

The counties of Anderson, Andrews, Angelina, Archer, Armstrong, Bailey,
Baylor, Borden, Bowie, Briscoe, Brown, Callahan, Camp, Carson, Cass,
Castro, Cherokee, Childress, Clay, Cochran, Coke, Coleman, Collin, Collings-
worth, Comanche, Concho. Cooke, Cottle, Crane, Crockett, Crosby, Dallam,
Dallas, Dawson, Deaf Smith, Delta, Denton, Dickens, Donley, Eastland,
Ector, Ellis, Erath, Fannin, Fisher, Floyd, Foard, Franklin, Gaines,
Garza, Glasscock, Gray, Grayson, Gregg, Hale, Hall, Hansford, Hardeman,
Harrison, Hartley, Haskell, Hemphill, Henderson, Hockley, Hood, Hop-
kins, Houston, Howard, Hunt, Hutchinson, Irion, Jack, Johnson, Jones,
Kaufman, Kent, King, Knox, Lamar, Lamb, Lipscomb, Loving, Lubbock,
Lynn, Marion, Martin, Menard, Midland, Mills, Mitchell, Montague, Moore,
Morris, Motley, Nacogdoches, Navarro, Nolan, Ochiltree, Oldham, Palo
Pinto, Panola, Parker, Parmer, Potter, Rains, Randall, Reagan, Red River,
Roberts, Rockwell, Runnels, Rusk, Sabine, San Augustine, Schleicher,
Scurry, Schackelford, Shelby, Sherman, Smith, Stephens, Sterling, Stone-
wall, Sutton, Swisher, Tarrant, Taylor, Terry, Throckmorton, Titus, Tom
Green, Upshur, Upton, Van Zandt, Ward, Wheeler, Wichita, Wilbarger,
Winkler, Wise, Wood, Yoakum, and Young.

Utah.. Vermont.

Virginia...

Washington (includes Alaska).

West Virginia..

Wisconsin...

Wyoming.

Cleveland.

Oklahoma City.
Portland.
Philadelphia.

Scranton.

Pittsburgh.

Providence.
Columbia.
Aberdeen.

Nashville.
Austin.

Dallas.

Salt Lake City.
Burlington.
Richmond.

Tacoma.

Parkersburg.

Milwaukee.
Cheyenne.

List of collection districts and addresses of collectors of internal revenue-Continued.

Louisiana.

Maine...

District.

Maryland (includes District of Columbia).
Massachusetts..

Michigan (first district)..

The counties of Alcona, Alpena, Arenac, Bay, Branch, Calhoun, Cheboygan,
Clare, Clinton, Crawford, Genesee, Gladwin, Gratiot, Hillsdale, Huron,
Ingham, Iosco, Isabella, Jackson, Lapeer, Lenawee, Livingston, Macomb,
Midland, Monroe, Montmorency, Oakland, Ogemaw, Oscoda, Otsego,
Presque Isle, Roscommon, Saginaw, Sanilac, Shiawassee, St. Clair, Tuscola,
Washtenaw, and Wayne.

Michigan (fourth district).

The counties of Alger, Allegan, Antrim, Baraga, Barry, Benzie, Berrien, Cass, Charlevoix, Chippewa, Delta, Dickinson, Eaton, Emmet, Gogebic, Grand Traverse, Houghton, Iona, Iron, Kalamazoo, Kalkaska, Kent, Keweenaw, Lake, Leelanau, Luce, Mackinac, Manistee, Marquette, Mason, Mecosta, Menominee, Missaukee, Montcalm, Muskegon, Newaygo, Oceana, Ontonagon, Osceola, Ottawa, St. Joseph, Schoolcraft, Van Buren, Wexford. Minnesota..

Mississippi..

Missouri (first district),

The counties of Adair, Audrain, Bollinger, Boone, Butler, Callaway, Cape
Girardeau, Carter, Clark, Crawford, Dent, Dunklin, Franklin, Gasconade,
Howard, fron, Jefferson, Knox, Lewis, Lincoln, Linn, Macon, Madison,
Maries, Marion, Mississippi, Montgomery, Monroe, New Madrid, Oregon,
Osage, Pemiscot, Perry, Phelps, Pike, Pulaski, Ralls, Randolph, Reynolds,
Ripley, St. Charles, St. Francois, Ste. Genevieve, St. Louis, Schuyler,
Scotland, Scott, Shannon, Shelby, Stoddard, Warren, Washington, and
Wayne.

Missouri (sixth district).

The counties of Andrew, Atchison, Barry, Barton, Bates, Benton, Buchanan, Caldwell, Camden, Carroll, Cass, Cedar, Charlton, Christian, Clay, Clinton, Cole, Cooper, Dade, Dallas, Daviess, Dekalb, Douglas, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howell, Jackson, Jasper, Johnson, Laclede, Lafayette, Lawrence, Livingston, McDonald, Mercer, Miller, Moniteau, Morgan, Newton, Nodaway, Ozark, Pettis, Platte, Polk, Putnam, Ray, St. Clair, Saline, Stone, Sullivan, Taney, Texas, Vernon, Webster, Worth, and Wright.

Collector's office.

New Orleans.
Augusta.
Baltimore.
Boston.
Detroit.

Grand Rapids.

St. Paul.
Jackson.
St. Louis.

Kansas City.

ACT OF AUGUST 2, 1886, AS AMENDED BY THE ACTS OF OCTOBER 1, 1890, MAY 9, 1902, AND OCTOBER 1, 1918, RELATING TO THE MANUFACTURE, SALE, IMPORTATION AND EXPORTATION OF OLEOMARGARINE, ADUL TERATED BUTTER, AND PROCESS OR RENOVATED BUTTER.

SEC. 1 [Act May 9, 1902 (32 Stat., 193)]. That all articles known as oleomargarine, butterine, imitation, process, renovated, or adulterated butter, or imitation cheese, or any substance in the semblance of butter or cheese not the usual product of the dairy and not made exclusively of pure and unadulterated milk or cream, transported into any State or Territory or the District of Columbia, and remaining therein for use, consumption, sale, or storage therein shall, upon the arrival within the limits of such State or Territory or the District of Columbia, be subject to the operations and effect of the laws of such State or Territory or the District of Columbia, enacted in the exercise of its police powers to the same extent and in the same manner as though such articles or substances had been produced in such State or Territory or the District of Columbia, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.

SEC. 1 [Act Aug. 2, 1886 (24 Stat., 209)]. That for the purpose 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.

SEC. 2 [Act Aug. 2, 1886]. That 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.

SEC. 3 [Act Aug. 2, 1886, as amended by sec. 2, Act May 9, 1902]. That special taxes are imposed as follows:

Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine.

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 shall also be held to be a manufacturer of oleomargarine within the meaning of said Act and subject to the provisions thereof.

Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars. Every person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales.

Retail dealers in oleomargarine shall pay forty-eight dollars. Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. And sections thirty-two hundred and thirtytwo, thirty-two hundred and thirty three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, and