GO Third Annual Report of the 



and branded in accordance with rules and regulations to be pre- 

 scribed by the Commissioner of Internal Revenue with theapproval 

 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 o'r 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 m^ore than 

 five hundred dollars or be imprisoned not less than thirty days 

 nor more than one year. 



§ 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 wo'rds "■ 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 every offense not less than 

 fifty dollars and not more than two hundred dollars. 



§ 8. That every manufacturer of filled cheese shall securely 

 affix, by pasting on each package containing filled cheese manu- 

 factured 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 require- 

 ments 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 afiSx 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 in respect to which such offense is committed. 



§ 9. That upon all filled cheese which shall be manufactured 

 there shall be assessed and collected a tax of one cent per pound, 

 to be paid by the manufacturer tliereof ; 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 

 provisions of existing laws governing the engraving, issue, sale, 

 accountability, effacement, and destruction of stamps relating to 



