278 Milk and Its Products. 



special tax therefor, as required by law, shall, besides being liable 

 to ihe pajonent of the tax, be fined not less than four hundred dol- 

 lars and not more than three thousand dollars; and 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 re- 

 quired by law, shall, besides being liable to the payment of the tax, 

 be fined not less than two hundred and fifty dollars, nor more than 

 one thousand dollars ; and 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 forty nor 

 more than five hundred dollars for each and every offense. 



Sec. 5. That every manufactm-er of filled cheese shall file with 

 the collector of internal revenue of the district in which his man- 

 ufactory is located, such notices, inventories, and bonds, shall keep 

 such books and render such returns of materials and products, shall 

 put up such signs and afi&x such number to his factory, and con- 

 duct his business under such surveillance of oflficers and agents as 

 the Commissioner of Internal Revenue, with the approval of the 

 Secretary of the Treasury, may by regulation require. But the bond 

 required of such manufacturer shall be with sureties satisfactory to 

 the collector of internal revenue, and in a penal sum of not less than 

 five thousand dollars; and the amount of said bond may be in- 

 creased from time to time, and additional sureties required, at the 

 discretion of the collector or under instructions of the Commissioner 

 of Internal Revenue. Any manufacturer of filled cheese who fails 

 to comply with the provisions of this section, or with the regula- 

 tions herein authorized, shall be deemed guilty of a misdemeanor, 

 and upon conviction thereof shall be fined not less than five hun- 

 dred nor more than one thousand dollars. 



Sec. 6. That filled cheese shall be packed by the manufacturers 

 in wooden packages only, not before used for that purpose, and 

 marked, stamped, and branded with the words " filled cheese," in 

 black-faced letters not less than two inches in length, in a circle 

 in the center of the top and bottom of the cheese; and in black- 

 faced letters of not less than two inches in length in line from 

 the top to the bottom of the cheese, on the side in four places 

 equidistant from each other ; and the package containing such cheese 

 shall be marked in the same manner, and in the same number of 

 places, and in the same desci*iption of letters as above provided for 

 the marking of the cheese; and all sales or consignments made by 



