Page:United States Statutes at Large Volume 53 Part 1.djvu/391

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OCCUPATIONAL TAXES Part II-Adulterated and Process or Renovated Butter SEC. 3206. TAX. (a) MANUFACTurRERS. - (1) PROCESS OR RENOVATED BUTTER. -Manufacturers of process or renovated butter shall pay a special tax of $50 a year; and (2) ADULTTERTED BUTER. -Manufacturers of adulterated butter shall pay a special tax of $600 a year. (b) WHOLESALE DEALERS IN ADULTERATED BUTrER. - Wholesale dealers in adulterated butter shall pay a special tax of $480 a year. (c) RETAIL DEALERS IN ADULTERATED BurrTr. -Retail dealers in adulterated butter shall pay a special tax of $48 a year. SEC. 3207. PENALTIES. (a) MANUFACTURERS or PROCESS, RENOVATED, OR ADULTERATED BUTTER. -Every person who carries on the business of a manufacturer of process or renovated butter or adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000; and (b) DEALERS IN ADULTERATED BurTER.- Every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each offense. SEC. 3208. DEFINITIONS. For definitions of the following, see the sections enumerated below: Butter, section 2320 (a); Adulterated butter, section 2320 (b); Process or renovated butter, section 2320 (c) ; Manufacturers of process, or reno- vated, or adulterated butter, section 2322 (a); Dealers in adulterated butter, section 2323 (a); Retail dealers in adulterated butter, section 2323 (b). Part III-Filled Cheese SEC. 3210. TAX. (a) MANUFACTURERS.- -Manufacturers of filled cheese shall pay a special tax of $400 a year for each and every factory. (b) WHOLESALs DEALERS. - (1) IN GENERAL.- Wholesale dealers in filled cheese shall pay a special tax of $250 a year. (2) MANUFACTURERS SELLING AT WHOLESALE. - Any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, at the place of manufacture in the original packages, to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales. (c) RETAIL DEALERS. -Retail dealers in filled cheese shall pay a special tax of $12 a year. SEC. 3211. PENALTIES. (a) MIANUFACTuRERS.- Every person, firm, or corporation who carries on the business of a manufacturer of filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $400 and not more than $3,000; and (b) WHOLESALE DEALERs. -Every person, firm, or corporation who carries on the business of a wholesale dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $250 nor more than $1,000; and (c) RrTAIL DEALEBS.-Every person, firm, or corporation who car- ries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than $40 nor more than $500 for each and every offense. 381