Dairy Laws 383 
dred and thirty-three, thirty-two hundred and thirty-four, thirty- 
two hundred and thirty-five, thirty-two hundred and thirty-six, thirty- 
two hundred and thirty-seven, thirty-two hundred and thirty-eight, 
thirty-two hundred and thirty-nine, thirty-two hundred and forty, 
thirty-two hundred and forty-one, thirty-two hundred and forty-three 
of the Revised Statutes of the United States are, so far as applicable, 
made to extend to and include and apply to the special taxes imposed 
by this section and to the persons, firms, or corporations upon whom 
they are imposed: Provided, That all special taxes under this act shall 
become due on the first day of July in every year, or on commencing 
any manufacture, trade, or business on which said tax is imposed. 
In the latter case the tax shall be reckoned proportionately from the 
first day of the month in which the liability to the special tax com- 
mences to the first day of July following. 
Sc. 4. That every person, firm, or corporation who carries on the 
business of a manufacturer of filled cheese without having paid the 
special tax therefor, as required by law, shall, besides being liable to 
the payment of the tax, be fined not less than four hundred dollars 
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 required 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 carries on the 
business of a retail dealer in filled cheese without having paid the spe- 
cial 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. ; 
Src. 5. That every manufacturer of filled cheese shall file with 
the collector of internal revenue of the district in which his manu- 
factory 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 affix such number to his factory, and conduct 
his business under such surveillance of officers and agents as the Com- 
missioner 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 increased from time to 
time, and additional sureties required, at the discretion of the collector 
or under instructions of the Commissioner of Internal Revenue. Any 
