Page:United States Statutes at Large Volume 68A.djvu/611

 CH. 39—REGULATORY TAXES

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Subchapter C—Adulterated Butter and Filled Cheese Part I. Adulterated and process or renovated butter. Part II. Filled cheese.

PART I—ADULTERATED AND PROCESS OR RENOVATED BUTTER „, '

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Subpart A. Tax on products. Subpart B. Occupational tax Subpart C. Definitions.

Subpart A—Tax on Products

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Sec. 4811. Sec. 4812. Sec. 4813. Sec. 4814. Sec. 4815. Sec. 4816. Sec. 4817. Sec. 4818. Sec. 4819.

Imposition of tax. Importation of adulterated butter. Stamps. Requirements applicable to manufacturers. Requirements applicable to dealers. Exportation of adulterated butter. Inspection of process or renovated butter. Administrative decisions relating to adulterated butter. Cross references.

SEC. 4811. IMPOSITION OF TAX. (a) R A T E. — (1) ADULTERATED BUTTER.—There

shall be imposed upon J adulterated butter, when manufactured or sold or removed for . consumption or use, a tax of 10 cents per pound, and any fractional [ part of a pound shall be taxed as a pound. (2) PROCESS OR RENOVATED BUTTER.—There shall be imposed '••j. upon process or renovated butter, when manufactured or sold or, removed for consumption or use, a tax of one-fourth of 1 cent per /^i pound, and any fractional part of a pound shall be taxed as a pound. (b) BY W H O M P A I D. — The tax imposed by subsection (a) shall be

paid by the manufacturer. SEC. 4812. IMPORTATION OF ADULTERATED BUTTER.

There shall be imposed upon adulterated butter imported from a foreign country, in addition to any import duty imposed on the same, an internal revenue tax of 15 cents per pound, such tax to be represented by coupon stamps as in the case of adulterated butter manufactured in the United States. The stamps shall be affixed and canceled by the owner or importer of the adulterated butter while it is in the custody of the officers or employees designated by the Secretary or his delegate; and the adulterated butter shall not pass out of the custody of said officers or employees until the stamps have been so affixed and canceled, but shall be put up in wooden packages, each containing not less than 10 pounds, as prescribed in this subpart for adulterated butter manufactured in the United States, before the stamps are affixed; and the owner or importer of such adulterated butter shall be liable to all the penal provisions of this subpart pre§ 4812

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