Page:United States Statutes at Large Volume 29.djvu/286

 256 FIFTYYFOUBTH CONGRESS. Sess. I. CHS. 337, 338. 1896. branded, as in the case of filled cheese manufactured in the United States. P·¤¤¤¢rf<>rr¤¤·¤1¤¤- Sec. 12. That any person who knowingly purchases or receives for gg. if Mt °°°m°°d’ sale any filled cheese which has not been branded or stamped according to law, or which is contained in packages not branded or marked accordingto law, shall be liable to a penalty of fifty dollars for each such offense. hf_g:¤2gmf¤= Pm'- Sec. 13. That every person who knowingly purchases or receives for fscturgr me 1::.f:é sale any filled cheese from any manufacturer or importer who has not Wd •P°°**‘ **’· paid the special tax herein provided for shall be liable, for each olfense, to a penalty of one hundred dollars and to a forfeiture of all articles so purchased or received, or of the lull value thereotl namynlgsusp, Sim. 14. That whenever any stamped package containing filled cheese is emptied it shall be the duty of the person in whose hands the ame ’°¤*“¥ '°"°¤‘•°*· is to destroy the stamps thereon; and any person who willtnlly neglects or refuses so to do shall, for each such oiiense, be fined not exceeding V fifty dollars or imprisoned not less than ten days nor more than six months. rem sr umm-xsu Sec. 15. That the Commissioner of Internal Revenue is authorized '°“°‘m‘ to have applied scientific tests, and to decide whether any substances used in the manufacture of filled cheese contain ingredients deleterious to health. But in case of doubt or contest his decision in this class of APP$*· cases may be appealed from to a board hereby constituted for the purpose, and composed of the Surgeou·General of the Army, the Surgeon- General of the Navy, andthe Secretary of Agriculture, and the decision of this board shall be nnal in the premises. gpm ¤f ¤¤- Smo. 16. That all packages of hlled cheese subject to tax under this msaenms. Act that shall be found without stamps or marks as herein provided, and all nlled cheese intended for human consumption which contains inpedients adjudged as hereinbefore provided to deleterious to the pu lic health, shall be forfeited to the United States. Beecveryolihns. SEO. 17. That all lines, penalties, and forfeitures imposed by this Act may be recovered in any court of competent jurisdiction. Rvgumms Sec. 18. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful regulations for the carrying into effect the provisions of this Act. _1·» an enum n. SEO. 19. That this Act shall go into effect on the ninetieth day after "“*°*¥ ‘**¥'· its passage, and all wooden packages containing ten or more pounds of filled cheese found on the premises of any dealer on and after the ninetieth day succeeding the date of the passage of this Act, shall be deemed to be taxable under section nine of this Act, and shall be taxed, and shall have affixed thereto the stamps, marks, and brands required by this Act or by regulations made pursuant to this Act; and for the A¤¤¤:¤*·¤¤D•.¤¢¤· purpose of securing the aiilxing of the stamps, marks, and brands required by this Act, the filled cheese shall be regarded as having been manufactured and sold or removed from the manufactory for consumption or use on or after the day this Act takes eifect; and such stock on hand at the time of the taking effect of this Act may be stamped, marked, and branded under special regulations of the Commissioner of Internal Revenue, approved by the Secretary of the Treasury, and the Commissioner of Internal Revenue may authorize the holder of such packages to mark and brand the same and to affix thereto the proper tax-paid stamps. Approved, June 6, 1896. James, 1896. CHAP. 338.-An Act Making appropriations for fortitications and other works of ·——·— defense, for the armament thereof, for the procurement of heavy ordnance for trial and service, and for other purposes. Be it enacted by the Senate and House of Representatives of the United Pr§°g{f,*lf¤f***°”°•PP” States oj'Amer·iec in Congress assembled, That the sums of money herein provided for be, and the same are hereby, appropriated, out of any