382 Milk and Its Products 
TAXES ON PRODUCT 
Oleomargarine (artificially colored), 10 cents per pound. 
Oleomargarine (not artificially colored), } cent per pound. 
Adulterated butter, 10 cents per pound. 
Process or renovated butter, } cent per pound. 
THE FILLED CHEESE LAW 
AN ACT defining cheese, and also imposing a tax upon and regulating the manu- 
facture, sale, importation and exportation of “‘filled cheese.” 
Be it enacted by the Sen te and House of Representatives of the United 
States of. America in Congress assembled, That for the purposes of this 
act, the word ‘“‘cheese’”’ shall be understood to mean the food product 
known as cheese, and which is made from milk or cream, and without 
the addition of butter, or any animal, vegetable, or other oils or fats 
foreign to such milk or cream, with or without additional coloring 
matter. 
Ssecrion 2. That for the purposes of this act certain substances 
and compounds shall be known and designated as “filled cheese,” 
namely: All-substances made of milk or skimmed milk, with the admix- 
ture of butter, animal oils or fats, vegetable or any other oils, or com- 
pounds foreign to such milk, and made in imitation or semblance of 
cheese. 
' Sec. 3. That special taxes are imposed as follows: 
Manufacturers of filled cheese shall pay four hundred dollars for 
each and every factory per annum. Every person, firm, or corpora- 
tion who manufactures filled cheese for sale shall be deemed a manu- 
facturer of filled cheese. Wholesale dealers in filled cheese shall pay 
two hundred and fifty dollars per annum. Every person, firm, or cor- 
poration who sells, or offers for sale filled cheese in the original manu- 
facturer’s packages for resale, or to retail dealers as hereinafter defined, 
shall be deemed a. wholesale dealer in filled cheese. But any manu- 
facturer of filled cheese who has given the required bond and paid 
the required special tax, and who sells only filled cheese of his own pro- 
duction, at the place of manufacture, in the original packages, to which 
the tax-paid stamps are affixed, shall not be required to pay the special 
tax of a wholesale dealer in filled cheese on account of such sales. 
Retail dealers in filled cheese shall pay twelve dollars per annum. 
Every person who sells filled cheese at retail, not for resale, and for 
actual consumption, shall be regarded as a retail dealer in filled cheese, 
and sections thirty-two hundred and thirty-two, thirty-two hun- 
