Page:United States Statutes at Large Volume 29.djvu/285

 FIFTY-FOURTH CONGRESS. Sess. I. Ch. 337. 1896. 255 consignments made by manufacturers of filled cheese to wholesale dealers in filled cheese or to exporters of filled cheese shall be in original stamped packages. Retail dealers in filled cheese shall sell only mT¤l;¤fj·*l¤•; f¤¤¤ from original stamped packages, and shall pack the filled cheese when gm P° bg °' sold in suitable wooden or paper packages, which shall be marked and branded in accordance with rules and regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. Every person who knowingly sells or offers to ,,}°,;_‘””Y f"' "°1°` sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as hereinbefore provided and as above described, or who packs in any package or packages filled cheese in any manner contrary to law, or who falsely brands any package or afiixes a stamp on any package denoting a less amount of tax than that required bylaw, shall upon conviction thereof be fined for each and every offense not less than fifty dollars and not more than. five hundred dollars or be imprisoned not less than thirty days nor -more than one year. _ _ Sec. 7. That all retail and wholesale dealers in filled cheese shall D°"‘°" ‘*¢"'· display in a conspicuous place in his or their sales room a sign bearing the words *· Filled cheese sold here” in black-faced letters not less than six inches in length, upon a white ground, with the name and number of the revenue district in which his or their business is conducted; and 1’¤¤¤l*F f¤¤ f¤¤¤¤·- any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of this section shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and evary outta not less than fifty dollars and not more than two hundred dollars. Sec. 8. That every manufacturer of filled cheese shall securely affix, ,uEjQ’°* *`°’ ”“““‘“°· by pasting on each package containing filled cheese manufactured by ` him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: “ Notiee.——The manufacturer of the filled cheese herein contained has Formcomplied with all the requirements of the law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases." Every manu- Penalty for mum facturer of filled cheese who neglects to anix such label to any pack- *°“'“‘1""°1· age containing filled cheese made by him or sold or offered for sale by or for him, an every person who removes any such label so afiixed from any such package, shall be fined fifty dollars for each package in respect to which such offense is committed. Sec. 9. That upon all filled cheese which shall be manufactured there 03`j;°;*],‘;j;’{{r';P°“°“ shall be assessed and collected a tax of one cent per pound, to be paid ' by the manufacturer thereof'; and any fractional part of a pound in a package shall be taxed ns a pound. The tax levied by this section shall ;·g¤¤·¤· am 33,,6 bc represented by coupon stamps; and the provisions of existing laws pp.ss.él•i•?il' governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section. Sec. 10. That whenever any manufacturer of filled cheese sells or m}§¤°,·;¤¤·¤¤;¤_,¤ ··;¤ removes fer sale or consumption any filled cheese upon which the tax a.mpeq.°°s° °° u ` is required to be paid by stamps, without paying such tax, it shaH be the duty of the Commissioner of Internal Revenue, within a period *0f not more than two years after such sale or removal, upon satisfactory pn oof, to estimate the amount of tax which has been omitted to be paid and to make an assessment therefbr and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed bylaw for such sale or removal. Sec. 11. That all filled cheese as herein defined imported from foreign ,mgglg•l{°*$°g;led:;{S8§: countries shall, in addition to any import duty imposed on the same, ` pay an internal-revenue tax of eight cents per pound, such tax to be represented by coupon stamps; and such imported filled cheese and the packages containing the same shall be stamped, marked, and