Page:United States Statutes at Large Volume 44 Part 1.djvu/795

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$81 wzsrm M.-.-zzval dr me stamp thdmm again, dor to remove the contents ot tht {§iiik§g% without dwtmyisng daid stamp, made: the penalty pm willed by law is such cases? ~ Every ,manu!a¤ctm·—~er of l dlldd cheese who neglects to a&: smh label to aay.packag~e {containing dlled cheese made by bin yds said mr QE€1`€d`i0I said `by or tar him, and every person whe ypmdves any such label so amazed from ani such package, shal Ealv ilzgdd W for each mckage in respectlo which such offense is cammitfed. (lame 6. 18%, c. 337, { 8, w Stat. 255.) __ $98. Same; tdx adam ma¤ufact¤rers.——Upc·n all filled chew whicix shall ba_md¤uid·¢;urM there shall be assessed and ·c0l l·¤¢.·wI a tax of I cent per pound, to be paid by. the mmm fdaxusrer tlremaf; am? dny fréctlcudl part of a pound in 1 pmekdge shall be taxed as a pbund. The tax levied by 7.tht ` ximian shall be represented by coupon smmps.; and the pro zvisious of laws governing the engraving, issue, sale, accounts gliliiy, effacement, and destruction- of stamps relating to tobacce dud snug`, ds far as applimble, hre made to apply to/stampa prlevidefj for by this section. (Jqnc 6, 1896, c. 337;} 9, 29 Stat

25;.) · _ l . ~

SQQ. Same; assessment df tax . on cheese W sold ‘wi¢hou‘ ${3§§S.-·Wh€B€V€I manufacturer of filled, cheese sells on wééves for lsale crlvccusxzmption any filled cheese upon whic] me tax is required tc be paid by stampstviwithdut payixg suc] tax, it shall be the duty of the Coxlimlssionet of Internal Rev exmé, within sl period at not more than two years after suc! Sale or removal, ~ upon satisfactory proof, td estimate thq amount of tax which has been omitted Qtb be paid and to maki an assessment therefor and certify the same to the collector dike tax so 'nssessed shall be in addition to the pexialtgleg im posed by lay for such sale or randval. (June 6, 1896, c. 337 { § 10; 29 Stat. 255.) _ · > » 4 · ( _. 619. Imported cheese; inpdtibn of duty glad tax.-——A1lIil1leé clwese as hefeixz dcdned imported from Ioreigh ~ccunt.rim shall in addition tqgny limportldutylimpcsed Oil the sgme, pay ax i x1tcr11al—·revad¤.é tax of 8 cents per pound, such tax to bd repre sdmed·= by coupon stamps; and such imgprted dlled dame ant the pdckagm containing the same shdll kbd stathpedy marked and branded, as in the gaze of `€;1%8 manufactured ix the United Sfdws. (Sandi 1%% c. 837, $ 11, E Stat.·255.) - 611. W? d ckdesc not branded dr stampdg pensltyei- Any pe:-sod whedkmwlugly purcmm or receives fdr sale am dllcd ch .=¤. which had not been branded or stamped according to law, or which is contained in packages not branded or market aecordiag to lqw, shall be llahlé to a penalty at $50 for excl such edema. , (Ju¤e··`8,_1&6,·c. 337, 5 12, % Stat. 256.) . 612. ‘ Purchasing (mm mlmufactumi wha has not paid tgt; pedalty.4—-Every persad smc >k11¤wl¤gl$· purch@ or receives for sale may _ dlldd jckeese {mm any mdmxfactmer or lmgiorteé who has nat paid the tax provided tn: uddax sectlox

 Qt this title   he liable, for   odenw. to a. ppnalq

ct mm and tv a tdrfeltum at all articles so purchdsm ox received, or of the full value. thereof. (J mae 6, 1896, c. 337 5 13, w Stat;. 256.) . l _ f 613. Dédfddhh of stamps on emptiw §I¢kI§&l•—¥WhBR€V€l any stamped dodtdiuidg dlléd hhddse is emptied l1 shall be the. duty at {Jae param; in xvhdgd hands the, same ia to dwtmy smmm thermal; and my parsed who wllltulh neglects dr retum as to do shdllg tar meh such? amanda, be Budd not $50 og imprisoned not lm than ten day: mr mom than six months. (Jima 6, 1%, é. 837; I 14, Q Stat.256l) .· . _ ._- XU 614. .Scieati§c· of ingredilwts.-—·-The CQmmi@&£1EP 01 Internal Revenue is authorized td have applied scientldc tests and to decide whethex any substgucm used in thd Kmnnuiw ture or dlled chews domain l ents deleterious to dhdaltla But in . cass cd doubt dr mumt his `deciacm in clam al

ZERNAL REVENUE gw § 632 s 03.8% may bc appealed from to ni board constituted tc: the ·· P¥11'p%, and composed of the Smrgccn General of the Army, the Surgeon Gcncral oi the Navy, and the Secretary of Agri-

culture, and the decision of this hmm shall he Hnal in the

a premises. (Junc 6, 1896, c. 337, 5 15, 29 Stat. 256,) o 615.l Forfciturc of xmstnmp-cd or éclctcricun chccsc.»——-·All ,1 l packages of Hllcd cheese subject tc tcx undcr this chapter that c shall bc found without stamps cr marks as herein, prcvidcd, and B11 iillcé cheese intended for human 'ccmmmptlcn which c contains ingredients adjudged as provided hcrcinbcicrc tc he .- deleterious to the public hchlth, shall bc » fcticitcd tc the t-» United States. (June 6, 1896, c. 337, 5 16, ® Stat. 256.) 1 ·616. Recovery of Bucs.-—-All Hncs, penalties, and Icrfcitcres s imposed by this.chaptcr·and sccticun 196 and 209 of this titic »- —may`_ be recovered yin any court of competent jurisdiction. .- _(J:me 6, m189& c. 337, §— 17, -29 Stat 256.) _ » ¤ @17 ._ Rcgulntions.+The Ccmissicncr _ of Internal Rcvcmic, s with the approval of the Sécrctary cb the Treasury, shall

. make all needful regulations for the carrying! imc effect, the

`provisions df this chapter and of cccticn 209 of this title. t (Junc 6, 1896, c. 337,5, 18, 29 Stat. 256.) S, Chapter 9.-—-MIXED FLOUB, § 1 Sec! _ l M I ,_ 63_1. Mixer} Hour; dcmxition. · · 632."Samc; branding packages; inserting card showing contents. 1 633. Bale and consignments in unused packages. 3 634L Same; label and notice cn packages. B 635. Saméypcnalty for violation of law. _ , _ I 636; Tax. ~ , ·_ ` M; ' »6fi7. Same; repackcd hour; label; penalty. » ‘ V`638. Assessment of tax on Bcmj scid withqut stamps. ', 639.. Imported mixcc} ¤mu·;_impccitic~n of duty had tax. ·` __ 640. Purchasing mixed flour frqm manufacture; who has not paid thx; I penalty- f , ‘ " - 7 641. Expcrtaticn under regulations; marking packages. » 642. Destruction of stamps cmccmpticd pickngnn. 1 643. Penalty for second oEcnne, » . __ 644. Recovery ot, fines. , Q _ I 645. Rcgulatiqnn; employment of hciditicnnl clerks and agents, ·" , `Sccticn -631. Mixed Hour; "ééhiti0¤.······Ft)1‘ the purposes ci 1 this-] chapter had section 210 of this titlc,—_the Fords " mizxm H0»ur.·"’ shall bc taken and construed tc incnn the. {cad prcdcct - xcsulting from the grinding cr mixing together ct whcat, cr 7 Wheat Hour, as the principél `cnnsizitucnt in quantity, with ény

other grain,. cx
the product ct any other grain, cr; other mal_ ‘ tcricl, cxccptv such material, and not cmcpicccci of my grnin,

x' as is commonly, tc: baking Whcn the prcdnct resulting fmm the grinding or mixing tcgcthex ‘ ot what cr

` whcnt hour with any ·ctl1cr gra1n,·—ci·nthe product ct any cther

s grain, of which wheat: or wheat; Bch: is not theprincipal canr ctltueht as cpecihcd in fc!·*€€0i¤8 dchniécm, Ls intended for 1 calc, or is scid, or chcrcd for sale an what hom, `nnch product r shall be hcldl to bc mixed Rom: within the mccning of this r cl1nptc1:—»and”shid acctich 210, _ (lime 13. 1898, c. 448, § 35, 30 , Stat. 467 ; Flat. 2, 1891,. c. @6, 5 13, 31 Stat. 949; Apr. 12,° 1902, c. 500, § 9, 32 Stat. 99.) _ I r 682. Same; brwdins Mckngcs; inserting cakd nhmring ccs:-` t tentx.·—·-—Evcry pcrccn, hun; ·ccc on ccrpcrcticn making, packing, cr s repacking mi;cd hour chai! plainly mark- 61: brand each pack-» r- agc containing the came with the words " mixed hour " in ` a plain black letters not lcns than two inchcc in length, tcgcther 1 with the tmc weight ctnsuch pnckngc, the nnincc ct the in- D igrcdlcnts c0m@ing the mma, the name ct the mnkcr cr ” n packer, and the l ace whcrclmcclc__cr mpnckcd. In ndditicn E theretc, such ma,kci*‘c1·`pnckc:lshall place in cach packagc n

"mrdgnct smaller than two inchcs in. width by three inches in

- lcngth, upcn which shall bc printed the words “ mixed §cur," . tmther with the mmm of the ingredients composing the came, I pm} the mma otthe makcncr packer, and the plccc whcrc made