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An act defining cheese, also imposing a tax upon and regulating

the manufacture, sale, importation, and exportation of " filled cheese."

Sec. 1. [Act of June 6, 1896 (29 Stat., 253).] That Cheese defined. for the purpose of this Act, the word "cheese" shall be understood to mean the food product known as cheese, and which is made from milk or cream and without the addition of butter, or any animal, vegetable, or other oils or fats foreign to such milk or cream, with or without additional coloring matter. Sec. 2. That for the purposes of this Act certain sub

defined. stances and compounds shall be known and designated as "filled cheese," namely: All substances made of milk or skimmed milk, with the admixture of butter, animal oils or fats, vegetable or any other oils, or compounds foreign to such milk, and made in imitation or semblance of cheese.

Enacting clause, act of August 2, 1886, as amended by act of May 9, 1902, makes all imitation dairy products subject to laws of States into which transported.

Special Tares.-Sections 3 and 4 of the act of June 6, 1896, iniposing special taxes on manufacturers and dealers and penalties for failure to pay special taxes, will be

found in chapter 3, Special Taxes," page 176. Sec. 5. That every manufacturer of filled cheese shall Bonds, notices, file with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and aflix such number to his factory, and conduct his business under such surveillance of oflicers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not

and inventories of manufacturer,

Books and returns,


less than five thousand dollars; and the amount of said bond may be increased from time to time, and additional sureties required, at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Any manufacturer of filled cheese who fails to comply with the provisions of this section or with the regulations herein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than five hundred nor more than one thou

sand dollars. Packages. Manufacturer's

Sec. 6. That filled cheese shall be packed by the manumarks brands.

and facturers 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 of 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 Retail dealers. cheese to wholesale dealers in filled cheese or to exporters

of filled cheese shall be in original stamped packages. Retail dealers in filled cheese shall sell only from original stamped packages, and shall pack the filled cheese when sold in suitable wooden or paper packages, which shall be marked and branded in accordance with rules and regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. Every person who knowingly sells or offers to sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as hereinbefore provided and as above described, or who packs in any package or packages filled cheese in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall upon conviction thereof be fined for each and every offense not less than fifty dollars and not more than five hundred dollars or be imprisoned not less than thirty days nor more than one year.

Sec. 7. That all retail and wholesale dealers in filled cheese shall display in a conspicuous place in his or their sales room a sign bearing the words Filled cheese sold here” in black-faced letters not less than six inches in length, upon a white ground, with the name and number of the revenue district in which his or their business is conducted; and any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of this section shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and


Signs of wholesale

retail dealers.





every offense not less than fifty dollars and not more than Penalty. two hundred dollars.

SEC. 8. That 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: “Notice.—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." Every manufacturer of filled cheese who neglects to aflix such label to any package containing filled

cheese made by him or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined fifty dollars for each package Penalty. in respect to which such offense is committed.

SEC. 9. That upon all filled cheese which shall be manu- Tax on prodfactured there shall be assessed and collected a tax of one cent per pound, to be paid by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound. The tax levied by this section shall be represented by coupon stamps; and the provi

Coupon sions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.

See sections 3218, 3369, 3445, and 3446, Revised Statutes.

Filled cheese for export to be tax paid. (Cornell . Coyne, 192 U. S., 418; T. D. 757.) SEC. 10. That whenever any manufacturer of filled cheese sells or removes for sale or consumption any filled cheese upon which the tax is required to be paid by stamps, without paying such tax, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. SEC. 11. That all filled cheese as herein defined im

Imported ported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal-revenue tax of eight cents per pound, such tax to be represented by coupon stamps; 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.

Assessment of stamp tax.

tax ages; stainps to


Deleterious ingredients, Com


Penalty. Sec. 12. That any person who knowingly purchases or

receives for sale any filled cheese which has not been 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.

SEC. 14. That whenever any stamped package conEmpty sack- taining filled cheese is emptied it shall be the duty of the be destroyed.

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 nii-sioner ' to de- is authorized to have applied scientific tests, and to de

cide whether any substances used in the manufacture of Appeal, filled 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. Torfeiture. 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.

Sec. 17. That all fines, penalties, and forfeitures imties, etc., recov- posed 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

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





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