280 Milk and Its Products. 



such package, shall be fined fifty dollars for each package in re- 

 spect 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 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 

 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 cheeese 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 re- 

 moval, upon satisfactory 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 

 according to law, or which is contained in packages not branded 

 or marked according to law, shall be liable to a penalty of fifty 

 dollars for each such offense. 



Sec. 13. That every person who knowingly purchases or receives 

 for sale any filled cheese from any manufacturer or importer who 

 has not paid the special tax herein provided for shall be liable, 

 for each offense, to a penalty of one hundred dollars, and to a for- 

 feiture of all articles so purchased or received, or of the full value 

 thereof. 



Sec. 14. That whenever any stamped package containing filled 

 cheese is emptied it shall be the duty of the person in whose 



