Page:United States Statutes at Large Volume 53 Part 1.djvu/270

 TABLE OF CONTENTS CEPrTER 18.- MI X ED FLOUR Sec. 2380. Mixed flour defined. Sec. 2381. Tax. Sec.2382. Requirements on manufacturers or packers. Sec. 2383. Stamps on emptied packages. Sec. 2384. Importation. Sec. 2385. Exportation. Sec. 2386. Penalties. Sec. 2387. Recovery of penalties and forfeitures. Sec. 2388 Tobacco stamp laws applicable. Sec. 2389. Regulations. Sec.2390. Contracts for stamps. CHAPTER 18-MIXED FLOUR SEC. 2380. MIXED FLOUR DEFINED. For the purposes of this chapter and section 3215, the words "mixed flour" shall be taken and construed to mean the food product resulting from the grinding or mixing together of wheat, or wheat flour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, and not the product of any grain, as is commonly used for baking purposes: Provided, That when the product resulting from the grinding or mixing together of wheat or wheat flour with any other grain, or the product of any other grain, of which wheat or wheat flour is not the principal constituent as specified in the fore- going definition, is intended for sale, or is sold, or offered for sale as wheat flour, such product shall be held to be mixed flour within the meaning of this chapter and section 3215. SEC. 2381. TAX. (a) RATE.- Upon the manufacture and sale of mixed flour there shall be levied a tax of 4 cents per barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; 2 cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; 1 cent on every quarter barrel or other package containing forty-nine pounds or more than twenty-four and one-half pounds; and one-half cent on every one-eighth barrel or other package containing twenty-four and a half pounds or less. (b) BY WHOM PAID.-T he tax levied by subsection (a) shall be paid by the person, firm, or corporation making or packing mixed flour. (c) How PAID.- (1) STAMPs.- The tax levied by subsection (a) shall be repre- sented by coupon stamps. (2) AssEssMENT.-W henever any person, firm, or corporation sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this chapter has not been paid, it shall be the duty of the Commissioner, subject to the limitations prescribed in section 3312, upon satisfactory proof to estimate the amount of tax which should have been paid, and to make an assessment therefor and certify the same to the collector 260

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