248 Milk and Its Products. 
special tax therefor, as required by law, shall, besides being liable 
to the payment of the tax, be fined not less than four hundred dol- 
lacs 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 re- 
quired 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 car- 
ries on the business of a retail dealer in filled cheese without having 
paid the special 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. 
Sec. 5. That every manufacturer of filled cheese shall file with 
the collector of internal revenue of the district in which his man- 
ufactory 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 con- 
duct his business under such surveillance of officers and agents as 
the Commissioner 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 in- 
creased from time to time, and additional sureties required, at the 
discretion of the collector or under instructions of the Commissioner 
of Internal Revenue. Any manufacturer of filled cheese who fails 
to comply with the provisions of this section, or with the regula- 
tions herein authorized, shall be deemed guilty of a misdemeanor, 
and upon conviction thereof shall be fined not less than five hun- 
dred nor more than one thousand dollars. 
Src. 6. That filled cheese shall be packed by the manufacturers 
in wooden packages only, not before used for that purpose, and 
jnarked, stamped, and branded with the words “filled cheese,” in 
black-faced letters not less than two inches in length, in a circle 
in the center of the top and bottom of the cheese; and in black- 
faced letters of not less than two inches in length in line from 
the top to the bottom of the cheese, on the side in four places 
equidistant from each other; and the package containing such cheese 
shall be marked in the same manner, and in the same number of 
places, and in the same description of letters as above provided for 
the marking of the cheese; and all sales or consignments made by 
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