Dairy Laws 385 



SEC. 8. That every manufacturer of filled cheese shall securely 

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

 tured 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 requirements 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 affix 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. 



SEC. 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 thereof; and any fractional part of a pound 

 in a package shall be taxed as a pound. The tax levied by this sec- 

 tion 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 tobacco and snuff, 

 as far as applicable, are hereby made to apply to stamps provided 

 for by this section. 



SEC. 10. That whenever any manufacturer of filled cheese sells 

 or removes for sale or consumption any filled cheese upon which the 

 tax is required to be paid by stamps, without paying such tax, it shall 

 be the duty of the Commissioner of Internal Revenue, within a period 

 of not more than two years after such sale or removal, upon satis- 

 factory proof, to estimate the amount of tax which has been omitted 

 to be paid and to make an assessment therefor and certify the same to 

 the collector. The tax so assessed shall be in addition to the penalties 

 imposed by law for such sale or removal. 



SEC. 11. That all filled cheese, as herein defined, imported from 

 foreign countries shall, in addition to any import duty imposed on the 

 same, pay an internal revenue tax of eight cents per pound, such tax 

 to be represented by coupon stamps; and such imported filled cheese 

 and the packages containing the same shall be stamped, marked, and 

 branded, as in the case of filled cheese manufactured in the United 

 States. 



SEC. 12. That any person who knowingly purchases or receives 

 for sale any filled cheese which has not been branded or stamped 



