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INTERNAL REVENUE CODE OF 1954
scribed for manufacturers of adulterated butter manufactured in the United States. Whenever it is necessary to take any adulterated butter so imported to any place other than the public stores of the United States for the purpose of affixing and canceling such stamps, the Secretary or his delegate shall designate a bonded warehouse to which it shall be taken, under the control of such officer or employee as the Secretary or his delegate may direct. SEC. 4813. STAMPS. (a) M E T H O D OF PAYMENT.—
(1) STAMPS.—The tax imposed by section 4811 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 contain-
ing adulterated butter is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon. The Secretary or his delegate may destroy any emptied package of adulterated butter upon which the tax-paid stamp is found. (c) OTHER STAMP PROVISIONS.—The provisions of law governing
the engraving, issuing, sale, accountability, eflacement, and destruction of stamps relating to tobacco and snujff, as far as applicable, shall apply to the stamps provided in paragraph (1) of subsection (a). SEC. 4814. REQUIREMENTS APPLICABLE TO MANUFACTURERS. (a) PACKING, STAMPING, AND SELLING REQUIREMENTS. — (1) ADULTERATED BUTTER.—All adulterated butter shall be
packed by the manufacturer thereof in firkins, tubs, or other wooden, tin-plate, or paper packages not before used for that purpose, containing, or encased in a manufacturer's package made from any of such materials of, not less than ten pounds, and marked, stamped, and branded as the Secretary or his delegate shall prescribe, and all sales made by manufacturers of adulterated butter shall be in original, stamped packages. Every manufacturer of adulterated butter shall securely afiix, by pasting, on each package containing adulterated butter 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 adulterated butter herein contained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases." (2) PROCESS OR RENOVATED BUTTER.—
For marking process or renovated butter, see section 4817. (b) FACTORY N U M B E R AND SIGNS.—Every manufacturer of process or renovated butter or adulterated butter shall p u t up such signs and afl&x such number to his factory as the Secretary or his delegate may by regulation require. (c) BONDS.—Every manufacturer of process or renovated butter or adulterated butter 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 §4812
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