386 Milk and Its Products 
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. 
Src. 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 forfeiture of all 
articles so purchased or received, or of the full value thereof. 
Src. 14. That whenever any stamped package containing filled 
cheese is emptied it shall be the duty of the person in whose hands 
the same is to destroy the stamps thereon; and any person who will- 
fully 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. 
Src. 15. That the Commissioner of Internal Revenue is author- 
ized to have applied scientific tests, and to decide whether any sub- 
stances used in the manufacture of filled cheese contain ingredients 
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. 
Src. 16. That all packages of filled cheese subject to tax under 
this act that shall be found without stamps or marks as herein pro- 
vided, and all filled cheese intended for human consumption which 
contains ingredients adjudged as hereinbefore provided to be delete- 
rious 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. 
Src. 18. That the Commissioner of Internal Revenue, with the 
approval of the Secretary of the Treasury, shall make all needful regu- 
lations 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 affixing of the stamps, marks, 
and brands required by this act, the filled cheese shall be regarded as 
