Dairy Laws. 247 
Section 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 
admixture of butter, animal oils or fats, vegetable or any other oils, 
or compounds foreign to such milk, and made in imitation or sem- 
blance of cheese. 
Src. 3. That special taxes are imposed as follows: 
Manufacturers of filled cheese shall pay four hundred dollars for 
cach and every factory per annum. Every person, firm, or corpora- 
tion who manufactures filled cheese for sale shall be deemed a man- 
ufacturer 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 man- 
ufacturer’s packages for resale, or to retail dealers as hereinafter de- 
fined, shall be deemed a wholesale dealer in filled cheese. But any 
manufacturer of filled cheese who has given the required bond and 
paid the required special tax, and who sells only filled cheese of his 
own production, at the place of manufacture, in the original pack- 
ages, 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 ac- 
count 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 bundred and _ thirty-two, thirty-two 
hundred 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, thir- 
ty-two hundred and forty-one, thirty-two hundred and forty-three of 
the Revised Statutes of the United States are, so far as ayplicable, 
made to extend to and include and apply to the special taxes im- 
posed 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 propor- 
tionately from the first day of the month in which the liability to 
the special tax commences to the first day of July following. 
Sec. 4 That every person, firm or corporation who carries on the 
business of a manufacturer of filled cheese without having paid the 
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