58 Third Annual Repout of the 



and which is made from milk or cream and without the addition 

 of butter, or any animal, veo^etable, or other oils or fats forei^ 

 to such milk or cream, with or without additional colonng matter. 



§ 2. That for the purposes of this act certain substances 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. 



§ 3. That special taxes are imposed as follows: Manufacturers 

 of tilled cheese shall pay four hundred dollars for each and every 

 factory per annum. Every person, firm, or corporation who manu- 

 factures filled cheese for sale shall be deemed a manufacturer of 

 filled cheese. Wholesale dealers in filled cheese shall pay two 

 hundred and fifty dollars per annum. Every person, firm, or cor- 

 poration who sells or offers for sale filled cheese in the original 

 manufacturer's packages for resale, or to retail dealers as herein- 

 after defined, shall be deemed a wholesale dealer in filled cheese. 

 But 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. Retail dealers in filled 

 cheese shall pay twelve dollars per annum. Every person who 

 sells filled cheese at retail, not for resale, and for actual consump- 

 tion, shall be regarded as a retail dealer in filled cheese, and sec- 

 tions thirty-two hundred and thirty-two, thirty-two hundred and 

 thirty-three, thirty-two hundred and thirty-four, thirty-two hun- 

 dred and thirty-five, thirty-two hundred and thirty-six. thirty- 

 two hundred and thirty-seven, thirty-two hundred and thirty-eighty 

 thirty-two hundred and thirty-nine, thirty-two hundred and forty^ 

 thirty-two hundred and forty-one, thirty-two hundred and forty- 

 three of the revised statutes of the United States are, so far as 

 applicable, made to extend to and include and apply to the special 

 taxes imposed by this section and to the persons, firms, or corpora- 

 tions upon whom they are imposed: Provided, that all special 

 taxes under this act shall become due on the first day oif July in 

 every year, or on commencing any manufacture, trade, or business 

 on which said tax is imposed. In the latter case the tax shall be 

 reckoned proportionately from the first day of the month in which 

 the liability to the special tax commences to the first day of July- 

 following. 



§ 4. That 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 



