son who carries on the business of manufacturer without having paid the tax therefor, shall be fined, for each offense, from $1,000 to $5,000; every person who so wholesales, from $500 to $2,000; and every person who so retails, from $50 to $500. Sec. 5. Every manufacturer shall conduct his business under such regulations as the commissioner of internal revenue, with the secretary of the treasury, may require as to notices, inventories, bonds, books of account, signs, surveillance of officers, etc. The bond shall be in a penal sum of not less than $5,000, and may be increased from time to time. Sec. 6. All oleomargarine shall be packed in wooden packages, not before used for the purpose, each containing not less than ten pounds, and marked, stamped, and branded according to the regulations; and all sales by manufacturers or wholesale dealers shall be in original stamped packages. Retail dealers may sell only from such packages, in quantities not exceeding ten pounds, and shall pack in suitable wooden or paper packages, marked and branded as prescribed. A person who knowingly violates this section shall be fined, for each offense, not more than $1,000, and be impris oned not more than two years. Sec. 7. Every manufacturer shall securely affix, by pasting, on each package, a label giving his number, district, and State, that he has complied with the law, and that persons are not again to use the package, or the stamp, nor to remove the contents without destroying the stamp. Neglecting to affix, and removing, the label, are finable $50 for each package in respect to which the offense is committed. Sec. 8. Upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be collected a tax of two cents per pound, to be paid by the manufacturer. The tax levied shall be represented by coupon stamps, engraved, issued, destroyed, etc., as are stamps relating to tobacco. Sec. 9. When any manufacturer has removed for sale or consumption oleomargarine without the use of proper stamps, the commissioner of internal revenue, within two years at most, upon satisfactory proof, shall estimate, and make an assessment for the amount, and certify the same to the collector. The tax shall be in addition to the penalties imposed by law for such sale or removal. Sec. 10. Regulates importation from foreign countries. Sec. 11-12. The penalty for knowingly purchasing or receiving for sale oleomargarine which has not been branded or stamped is $50 for each offense; and for oleomargarine as to which the special tax has not been paid, $100, with forfeiture of the articles or the value thereof. Sec. 13. Provides as penalties for not destroying stamps upon emptied packages, fines up to $100 and imprisonment not more than one year. Sec. 14. Provides for employing analytical chemists and microscopists, regularly and in particular cases; and for appeals from the decisions of the commissioner of internal revenue to a board of final decision, consisting of the surgeons-general of the army and navy, and the commissioner of agriculture. Sec. 15. Packages subject to tax, without stamps or marks as provided, and oleomargarine adjudged deleterious to the public health, shall be forfeited to the United States. Willfully removing or defacing stamps, marks, or brands on packages regularly taxed, is a misdemeanor, punishable by a fine of $100 to $2,000, and imprisonment thirty days to six months. Sec. 16. Provides for exporting to foreign countries, without payment of tax or stamping, under prescribed regulations, each package being branded "Oleomargarine" in plain Roman letters at least one half an inch square. Sec. 17. Any manufacturer who defrauds or attempts to defraud the United States of the tax shall forfeit the factory and apparatus used, and all oleomargarine and raw material on the premises, and be fined $500 to $5,000, and be imprisoned six months to three years. Sec. 18. For any forbidden act, for which no specific penalty is imposed, the penalty shall be $1,000; if done by a manufacturer or a wholesale dealer, he shall forfeit all the oleomargarine owned by him. Sec. 19. Penalties may be recovered in any court of competent jurisdiction. Sec. 20. The commissioner of internal revenue, with the approval of the secretary of the treasury, may make regulations needful for carrying the act into effect. Sec. 21. The act shall go into effect on the ninetieth day (Oct. 31, 1886) after its passage. OLERON, LAWS OF. A code of maritime laws, promulgated during the twelfth century from the island of Oleron, off the coast of France. The code was greatly improved, if not indeed wholly compiled, by Richard the First (1189-99), the island being then a possession of England, and became the substructure of the maritime constitutions of all the nations in Europe. 1 L. Every; every thing, every one; all. Omne majus. See MAJOR. Omnia præsumuntur. MERE; SPOLIATION. See PRÆSUOmnia rite. See PRÆSUMERE. Omnibus. For all: containing two or more independent matters. Applied to a count in a declaration, and to a bill of legislation, and perhaps to a clause in a will, which comprises more than one general subject.2 See TITLE, 2, Of act. Omnis definitio. See DEFINITIO. Omnis ratihabitio. See RATIHABITIO. 1 See 1 Bl. Com. 418; 4 id. 423; 1 Chitty, id. 418; Coke, Litt. 2; 3 Kent, 12; 1 Pars. Ship. & Adm. 9; 1 Pet. Adm. R. Ap. See 14 Md. 193; 64 Pa. 428; 107 U. S. 153.