Dairy Laws. 281 



hands the same is to destroy the stamps thereon; and any person 

 who willfully neglects or refuses so to do shall, for each such 

 offense, be fined not exceeding fifty dollars or imprisoned not less 

 than ten days nor more than six months. 



Sec. 15. That the Commissioner of Internal Revenue is author- 

 ized to have applied scientific tests, and to decide whether any 

 substances used in the manufacture of filled cheese contain ingre- 

 dients deleterious to health. But in case of doubt or contest, his 

 decision in this class of cases may be appealed from to a board 

 hereby constituted for the purpose, and composed of the Surgeon- 

 General of the Army, the Surgeon-General of the Navy, and the 

 Secretary of Agriculture, and the decision of this board shall be 

 final in the premises. 



Sec. 16. That all packages of filled cheese subject to tax under 

 this act that shall be found without stamps or marks as herein 

 provided, and all filled cheese intended for human consumption 

 which contains ingredients adjudged as hereinbefore provided to be 

 deleterious to the public health, shall be forfeited to the United 

 States. 



Sec. 17. That all fines, penalties and forfeitures imposed by this 

 act may be recovered in any court of competent jurisdiction. 



Sec. 18. That the Commissioner of Internal Revenue, with the 

 approval of the Secretary of the Treasury, shall make all need- 

 ful regulations for the carrying into effect the provisions of this 

 act. 



Sec. 19. That this act shall go into effect on the ninetieth day 

 after its passage, and all wooden packages containing ten or more 

 pounds of filled cheese found on the premises of any dealer on 

 and after the ninetieth day succeeding the date of the passage of 

 this act, shall be deemed to be taxable under section nine of this 

 act, and shall be taxed, and shall have affixed thereto the stamps, 

 marks, and brands required by this act or by regulations made 

 pursuant to this act; and for the purpose of securing the aflftxing 

 of the stamps, marks, and brands required by this act, the filled 

 cheese shall be regarded as having been manufactured and sold or 

 removed from the manufactory for consumption or use on or after 

 the day this act takes effect; and such stock on hand at the time 

 of the taking effect of this act may be stamped, marked, and branded 

 under special regulations of the Commissioner of Internal Revenue, 

 approved by the Secretary of the Treasury; and the Commissioner 



