Page:United States Statutes at Large Volume 53 Part 1.djvu/271

 of the proper district. The tax so assessed shall be in addition to the penalties imposed by this chapter for an unauthorized sale or removal. (d) IMPORTED MIXED FLOtiR. - For tax on imported mixed flour, see section 2384. (e) EXEMPTION, REPACKED FLOUR.- For exemption of repacked flour from tax, see section 2382 (b) (1). (f) SPECIAL TAX.- For special tax on manufacturers and packers, see section 3215. SEC. 2382. REQUIREMENTS ON MANUFACTURERS OR PACKERS. (a) PACKAGES. - (1) WEIGHT. - Barrels or other packages in which mixed flour may be packed shall contain not to exceed one hundred and ninety- six pounds. (2) REUsE. -All sales and consignments of mixed flour shall be in packages not before used for that purpose. (3) MARKS AND BRANDS.-Every person, firm, or corporation making, packing, or repacking mixed flour shall plainly mark or brand each package containing the same with the words "mixed flour" in plain black letters not less than two inches in length, together with the true weight of such package, the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed. (4) CONTENTS CARD. - In addition to the requirements under par- agraph (3), the maker or packer shall place in each package a card not smaller than two inches in width by three inches in length, upon which shall be printed the words "mixed flour," together with the names of the ingredients composing the same, and the name of the maker or packer, and the place where made or packed. (5) LABEL.- In addition to the branding and marking of mixed flour as provided in this chapter, there shall be affixed to the pack- ages containing the same a label in the following words: "NOTICE.- The (manufacturer or packer, as the case may be) of the mixed flour herein contained has complied with all the requirements of law. Every person is cautioned not to use this package or label again or to remove the contents without destroying the revenue stamp thereon, under the penalty prescribed by law in such cases." (b) REPACKING.- (1) ExErrMPTIN FRoMr TAx.- When mixed flour, on the manufac- ture and sale of whicl the tax imposed by this chapter has been paid, is sold and then repacked without the addition of any other material, such repacked flour shall not be liable to any additional tax. (2) MARKS, BRANDS, AND CONTENTS CARDS.-The packages contain- ing the repacked flour referred to in paragraph (1) of this sub- section shall be branded and marked as required by paragraph (3) of subsection (a), and shall contain the card provided for in para- graph (4) of subsection (a). (3) NoTIcE. - In addition to the requirements under paragraphs (1) and (2), the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the fol- lowing words: "NTICE.--T he contents of this package have been taken from a regular statutory package, upon which the tax has been duly paid." SEC. 2383. STAMPS ON EMPTIED PACKAGES. Whenever any package containing mixed flour is emptied it shall be the duty of the person in whose possession it is to destroy the stamp thereon. MIXED FLOUR 261

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