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branded or stamped according to law, or which is contained in packages not branded or marked according to law, shall be liable to a penalty of fifty dollars for each
such offense. Penalty. SEC. 13. That every person who knowingly purchases
or receives for sale any filled cheese from any manufacturer or importer who has not paid the special tax herein provided for shall be liable, for each offense, to a penalty of one hundred dollars and to a forfeiture of all articles so
purchased or received, or of the full value thereof. Empty pack- SEC. 14. That whenever any stamped package conages; stamps to be destroyed. taining filled cheese is emptied it shall be the duty of the
person in whose hands the same is to destroy the stamps thereon; and any person who willfully neglects or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars or imprisoned not less than ten days nor more than six months.
SEC. 15. That the Commissioner of Internal Revenue gredients, missioner to de- is authorized to have applied scientific tests, and to decide
whether any substances used in the manufacture of filled Appeal. cheese contain ingredients deleterious to health. But in
case of doubt or contest his decision in this class of cases may be appealed from to a board hereby constituted for the purpose, and composed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Secretary of Agriculture, and the decision of this board shall be final in the premises.
Sec. 16. That all packages of filled cheese subject to tax under this Act that shall be found without stamps or marks as herein provided, and all filled cheese intended for human consumption which contains ingredients adjudged as hereinbefore provided to be deleterious to the
public health, shall be forfeited to the United States. penal
Sec. 17. That all fines, penalties, and forfeitures imposed by this Act may be recovered in any court of com
petent jurisdiction. Regulations. 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 of the provisions of this Act.
Regulations No. 22 relative to filled cheese. Effective, date when.
SEC. 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 purpose of securing the affixing of the stamps, marks, and brands required by this Act, the filled cheese shall be regarded as having
Fines, ties, etc., recovery.
been manufactured and sold or removed from the manufactory for consumption or use on or after the day this Act takes effect; 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.
Circular letter to collectors and revenue agents relative to the enforcement of the law imposing a tax on filled cheese. (T. D. 1516.)
(Sections 35 to 49, act of June 13, 1898 (30 Stat., 448), as amended by act April 12, 1902 (32 Stat., 96).)
Sec. 35. Mixed flour defined.
43. Penalty and forfeiture. 36. Special tax.
44. Removal for export. 37. Marks and brands; penalty.
45. Destruction of stamps on empty 38. Packages; penalty.
packages; penalty. 39. Label; penalty:
46. Penalties recoverable. 40. Tax, stamps, laws applicable. Re- 47. Regulations. Additional clerks and packed four; penalty.
agents. 41. Assessment of tax on mixed flour | 48. Penalty for subsequent violations.
when removed without stamps. 49. Date when act takes effect. 42. Tax on imported mixed flour; penalty.
SEC. 35. (Act June 13, 1898 (30 Stat., 467), as amended by sec. 13, act Mar. 2, 1901 (31 Stat., 949), and act of Apr.
12, 1902 (32 Stat., 99).] That for the purposes of this Act, Mixed flour de-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 foregoing 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 Act.
See pages 7-8, Regulations, No. 25, revised August, 1907.
"Pancake" and "Compound” Flours are classed as "mixed flour” if wheat flour is principal ingredient. (T. D. 971, Jan. 27,
1906.) Special taxes. Sec. 36. That every person, firm, or corporation, before
engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and forty-two and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties therein imposed for any violation thereof.
Mixed flour-Investigations by collectors as to proper returns.
(T. D. 471, Feb. 6, 1902.)
SEC. 37. That every person, firm, or corporation mak-mPackages ing, packing, or repacking mixed flour shall plainly mark brands. 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. In addition thereto, such maker or packer shall place in each package a card not smaller Cards in packthan 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. Any person, firm, or corporation making, packing, or repacking mixed flour hereunder, failing to comply with the provisions of this section, shall be deemed guilty of a misdemeanor, and upon conviction Penalty. shall be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or be imprisoned not less than sixty days nor more than one year.
Pages 12–13, Regulations, No. 25, revised August, 1907. SEC. 38. That all sales and consignments of mixed flour Packages, charshall be in packages not before used for that purpose; and every person, firm, or corporation knowingly selling or offering for sale any mixed flour in other than marked and branded packages, as required by the provisions of this Act relating to the manufacture and sale of mixed flour, or who packs in any package or packages any mixed flour in any manner contrary to the provisions relating to the manufacture and sale of mixed flour of this Act, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, be punished by a fine Penalty. 9 of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not less than thirty days nor more than one year.
SEC. 39. That in addition to the branding and marking Label. of mixed flour as herein provided, there shall be affixed to the packages 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.” Every person, firm, or corporation failing or neglecting to affix such label to any package containing mixed flour made or packed by him or them, or who removes from any such package any label so affixed, shall, upon conviction thereof, be fined not less than fifty dol- Penalty. lars for each label so removed.
Tax on product.
SEC. 40. That barrels or other packages in which mixed flour may be packed shall contain not to exceed one hundred and ninety-six pounds; that upon the manufacture and sale of mixed flour there shall be levied a tax of four cents per barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; two cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; one 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, to be paid by the person, firm, or corpora
tion making or packing said flour. The tax levied by this Coupon stamus. section shall be represented by coupon stamps, and the Laws aplica- provisions of existing laws governing the engraving, issue,
sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply to stamps provided in this section: Provided, That when mixed flour, on the manufacture and sale of which the tax herein imposed has been
paid, is sold and then repacked without the addition of Repacked, not any other material, such repacked flour shall not be liable
to any additional tax; but the packages containing such repacked flour shall be branded or marked as required by the provisions of section thirty-seven of this Act, and shall contain the card provided for in section thirty-seven hereof; and in addition thereto the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the following words: "Notice.-- The contents of this package have been taken from a regular statutory package, upon which the tax has been duly paid.". Any person violating the provisions of
this section shall, upon conviction thereof, be punished Penalty. by a fine of not less than two hundred and fifty dollars
and not more than five hundred dollars, or by imprisonment not to exceed one year.
Cartons or other small unstamped packages in original packages, page 16, Regulations, No. 25. SEC. 41. That whenever any person, firm, or corporation sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this Act has not been paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, 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 of the proper district. The tax so assessed shall be in addition to the penalties imposed by this Act for an unau
thorized sale or removal. Imported SEC. 42. That all mixed flours, imported from foreign thereon, etc. countries, shall, in addition to any import duties imposed
thereon, pay an internal revenue tax equal in amount to
Assessment of stamp tax.
mixed flour, tax