Page:United States Statutes at Large Volume 68A.djvu/617

 CH. 39—REGULATORY TAXES

577

(b) IMPORTED.—There shall be imposed upon all filled cheese imported from a foreign country, in addition to any import duty imposed on the same, an internal revenue tax of 8 cents per pound; and such imported filled cheese and the packages containing the same shall be stamped, marked, and branded, as in the case of filled cheese manufactured in the United States. SEC. 4832. STAMPS. (a) M E T H O D OF P A Y M E N T. —

(1) STAMPS.—The taxes imposed by section 4831 shall be represented by coupon stamps.

(2) ASSESSMENT.— For assessment in case of omitted taxes, see subtitle F.

(b) EMPTIED PACKAGES.—Whenever any stamped package containing filled cheese is emptied, it shall be the duty of the person in whose hands the same is to destroy the stamps thereon. (c) OTHER STAMP PROVISIONS.—The provisions of law governing

the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, shall apply to stamps provided for by paragraph (1) of subsection (a). SEC. 4833. REQUIREMENTS APPLICABLE TO MANUFACTURERS. i (a) PACKING REQUIREMENTS. — (1) M A R K S, STAMPS, AND PACKAGES.—Filled cheese shall be packed

by the manufacturers in wooden packages only, not before used for that purpose, and marked, stamped, and branded with the words "filled cheese" in black-faced letters not less than two inches in length, in a circle in the center of the top and bottom of the cheese; and in black-faced letters not less than two inches in length in line from the top to the bottom of the cheese, on the side in four places equidistant from each other; and the package containing such cheese shall be marked in the same manner, and in the same number of places, and in the same description of letters as above provided for the marking of the cheese; and all sales or consignments made by manufacturers of filled cheese to wholesale dealers in filled cheese J, or to exporters of filled cheese shall be in original stamped packages. (2) LABEL.—Every manufacturer of filled cheese shall securely affix, 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: " N O T I C E. — The manufacturer of the filled cheese herein contained has complied 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." (b) FACTORY NUMBER AND SIGNS.—Every manufacturer of filled cheese shall p u t up such signs and affix such number to his factory as the Secretary or his delegate may by regulation require. (c) BONDS,—Every manufacturer of filled cheese shall file with the official in charge of the internal revenue district in which his manufactory is located such bonds as the Secretary or his delegate may by regulation require. The bond required of such manufacturer shall be in a penal sum of not less than $5,000; and the amount of said bond § 4833(c)

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