Dairy Laws. 251 
hands the same is to destroy the stamps thereon; and any person 
who willfully 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. 
Sec. 15. That the Commissioner of Internal Revenue is author- 
ized to have applied scientific tests, and to decide whether any 
substances used in the manufacture of filled cheese contain ingre- 
dients 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. 
Sec. 16. That all packages of filled cheese subject to tax under 
this act that shall be found without stamps or marks as_ herein 
provided, and all filled cheese intended for human consumption 
which contains ingredients adjudged as hereinbefore provided to be 
deleterious 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. 
Sec. 18. That the Commissioner of Internal Revenue, with the 
approval of the Secretary of the Treasury, shall make all need- 
ful regulations 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 having been manufactured and sold or 
removed from the manufactory for consumption or use on or after 
the day this act takes effect; and such stock on hand at the time 
of the taking effect of this act may be stamped, marked, and branded 
under special regulations of the Commissioner of Internal Revenue, 
approved by the Secretary of the Treasury; and the Commissioner 
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