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CONGRESS. (THE WAB REVENUE LAW.) 



"COINAGE OF SILVER BULLION. 

 "SEC. 84. That the Secretary of the Treasury is 

 hereby authorized and directed to coin into stand- 

 ard silver dollars as rapidly as the public interests 

 may require, to an amount, however, of not less 

 than one and one half millions of dollars in each 

 month, all of the silver bullion now in the Treasury 

 purchased in accordance with the provisions of the 

 act approved July fourteenth, eighteen hundred 

 and ninety, entitled 'An Act directing the pur- 

 chase of silver bullion and the issue of Treasury 

 notes thereon, and for other purposes,' and said 

 dollars, when so coined, shall be used and applied 

 in the manner and for the purj>oses named in said 

 act. 



'MIXED FLOUR. 



. 35. That for the purposes of this act the 

 words 'ifiixi-d flour' shall be understood to mean 

 the food product made from wheat mixed or blended 

 in whole or in part with any other grain or other 

 material, or the manufactured product of any other 

 grain or other material than wheat. 



"Sir. 36. That every person, firm, or corporation, 

 before engaging in the business of making, pack- 

 ing, or repacking mixed flour, shall pay a special 

 tax at the rate of twelve dollars per annum, the 

 same to be paid and posted in accordance with the 

 provisions of sections thirty-two hundred and forty- 

 two and thirty-two hundred and thirty-nine of the 

 Revised Statutes, and subject to the fines and pen- 

 alties therein imposed for any violation thereof. 



" SEC. 37. That every person, firm, or corporation 

 making, packing, or repacking mixed flour shall 

 plainly mark or brand each package containing the 

 same with the words 'mixed flour' in plain black 

 letters not less than two inches in length, together 

 with the true weight of such package, the names of 

 the ingredients composing the same, the name of 

 the maker or packer, and the place where made or 

 packed. In addition thereto, such maker or packer 

 shall place in each package a card not smaller than 

 two inches in width by three inches in length, upon 

 which shall be printed the words ' mixed flour,' 

 together with the names of the ingredients compos- 

 ing the same, and the name of the maker or packer, 

 and the place where made or packed. Any person, 

 linn, or corporation making, packing, or repacking 

 mixed flour hereunder, failing to comply with the 

 provisions of this section shall be deemed guilty of 

 a misdemeanor, and upon conviction shall be pun- 

 ished bv a fine of not less than two hundred and 

 fifty dollars and not more than five hundred dol- 

 lars, or be imprisoned not less than sixty days nor 

 mi. re than one year. 



"Si.r.i'.s. Thai all sales and consignments of mixed 

 flour shall be in packages not before used for that 

 purjxjse; and every person, firm, or corporation 

 knowingly selling or offering for sale any mixed 

 flour in other than marked and branded packages, 

 as required by the provisions of this act relating to 

 the manufacture and sale of mixed flour, or who 

 packs in any package or packages any mixed flour 

 in any manner contrary to the provisions relating to 

 the manufacture and sale of mixed flour of this 

 act, or who falsely marks or brands any package 

 or packages containing mixed Hour, or unlawfully 

 removes such marks or brands, shall, for each such 

 offense, IK- punished by a fine of not less than two 

 hundred and fifty dollars and not more than five 

 ^hundred dollars, or by imprisonment not less than 

 thirty days nor more than one year. 



-KC. 39. That in addition to the branding and 

 marking of mixed flour as herein provided, there 

 shall be affixed to the packages containing the same 

 a label in the following words: 'Notice. The 

 manufacturer (or packer, as the case may be) of the 



mixed flour herein contained has complied with all 

 the requirements of law. Every person is cautioned 

 not to use this package or label again or to remove 

 the contents without destroying the revenue stamp 

 thereon, under the penalty prescribed by law in 

 such cases.' Every person, firm, or corporation 

 failing or neglecting to affix such label to any 

 package containing mixed flour made or packed l>y 

 him or them, or who removes from any such pack- 

 age any label so affixed, shall, upon conviction 

 thereof, be fined not less than fifty dollars for each 

 label so removed. 



"SEC. 40. That barrels or other packages in which 

 mixed flour may be packed shall contain not to ex- 

 ceed one hundred and ninety-six pounds ; that upon 

 the manufacture and sale of mixed flour there shall 

 be levied a tax of four cents per barrel or other 

 package containing one hundred and ninety- six 

 pounds or more than ninety-eight pounds; two 

 cents on every half barrel or other package con- 

 taining ninety-eight pounds or more than forty-nine 

 pounds ; one cent on every quarter barrel or other 

 package containing forty-nine pounds or more than 

 twenty-four and one half pounds; and one half 

 cent on every one eighth barrel or other package 

 containing twenty-four and a half pounds or less, 

 to be paid by the person, firm, or corporation mak- 

 ing or packing said flour. The tax levied by this 

 section shall be represented by coupon stamps, and 

 the provisions of existing laws governing the en- 

 graving, issue, sale, accountability, effacement, and 

 destruction of stamps relating to tobacco and snuff 

 shall, so far as applicable, be made to apply to 

 stamps provided in this section : Provided, That 

 when mixed flour, on the manufacture and sale of 

 which the tax herein imposed has been paid, is 

 sold and then repacked without the addition of any 

 other material, such repacked flour shall not bo 

 liable to any additional tax; but the packages con- 

 taining such repacked flour shall be branded cr 

 marked as required by the provisions of section 

 thirty-seven of this act, and shall contain the card 

 provided for in section thirty-seven hereof; and in 

 addition thereto the person, firm, or corporation 

 repacking mixed flour shall place on the packages 

 containing the same a label in the following words: 

 ' Notice. The contents of this package have been 

 taken from a regular statutory package, upon 

 which the tax has been duly paid.' Any person 

 violating the provisions of this section shall, upon 

 conviction thereof, be punished by a fine of not 

 less than two hundred and fifty dollars and in I 

 more than five hundred dollars, or by imprisonment 

 not to exceed one year. 



"SEC. 41. That whenever any person, firm, or cor- 

 poration sells, consigns, or removes for sale, con- 

 signment, or consumption any mixed flour upon 

 which the tax required by this act has not been 

 paid, it shall be the duty of the Commissioner of 

 Internal Revenue, for a period of not more than 

 one year after such sale, consignment, or removal, 

 upon satisfactory proof, to estimate the amount of 

 tax which should have been paid, and to make an 

 assessment therefor and certify the same to the 

 collector of the proper district. Tin- tax so as- 

 sessed shall be in addition to the penalties imposed 

 by this act for an unauthorized sale or removal. 



"SEC. 42. That all mixed flours, imported from 

 foreign countries, shall, in addition to any import 

 duties imposed thereon, pay an internal-revenue 

 tax equal in amount to the tax imposed under sec- 

 tion forty of this act, such tax to be represented 

 by coupon stamps, and the packages containing 

 such imported mixed flour shall be marked, 

 branded, labeled, and stamped as in the case of 

 mixed flour made or packed in the United Stairs. 

 Any person, firm, or corporation purchasing or re- 



