Full text: Internal revenue laws in force April 1, 1927

FILLED CHEESE 
33. 
any manner contrary to law, or who falsely brands any 
package or affixes a stamp on any package denoting a less 
amount of tax than that required by law, shall upon con- 
viction thereof be fined for each and every offense not less 
than fifty dollars and not more than five hundred dollars 
or be imprisoned not less than thirty days nor more than 
one year. 
Sec. 7. That all retail and wholesale dealers in filled 
cheese shall display in a conspicuous place in his or their 
sales room a sign bearing the words “ Filled cheese sold 
here” in black-faced letters not less than six inches in 
length, upon a white ground, with the name and number 
of the revenue district in which his or their business 
is conducted ; and any wholesale or retail dealer in filled 
cheese who fails or neglects to comply with the provisions 
of this section shall be deemed guilty of a misdemeanor, 
and shall on conviction thereof be fined for each and 
every offense not less than fifty dollars and not more than 
two hundred dollars. 
Sec. 8. That every manufacturer of filled cheese shall 
securely affix, by pasting on each package containing filled 
cheese manufactured by him, a label on which shall be 
orinted, besides the number of the manufactory and the 
district and State in which it is situated, these words: 
“ Notice.—The manufacturer of the filled cheese herein 
contained has complied with all the requirements of the 
law. Every person is cautioned not to use either this 
package again or the stamp thereon again, nor to remove 
the contents of this package without destroying said 
stamp, under the penalty provided by law in such cases.” 
Every manufacturer of filled cheese who neglects to affix 
such label to any package containing filled cheese made 
by him or sold or offered for sale by or for him, and every 
person who removes any such label so affixed from any 
such package, shall be fined fifty dollars for each package 
in respect to which such offense is committed. 
Sec. 9. That upon all filled cheese which shall be manu- 608 
factured there shall be assessed and collected a tax of Jex on prod 
one cent per pound, to be paid by the manufacturer 
thereof; and any fractional part of a pound in a pack- 
age shall be taxed as a pound. The tax levied by this 
section shall be represented by coupon stamps; and the 
provisions of existing laws governing the engraving, 
issue, sale, accountability, effacement, and destruction of 
stamps relating to tobacco and snuff, as far as applicable, 
are hereby made to apply to stamps provided for by this 
section. 
Signs of whole- 
ale and retail 
Healers. 
Coupon stamps. 
See R. S. sections 3218 (sec. 147, U. 8. C.), 3369 (sec. 
i74, U. 8. C.), 3445, and 3446 (secs. 1171 and 1170, U. 8. C.). 
Filled cheese for export to be tax paid. (Cornell o. 
Coyne, 192 U. 8., 418: T. D. 757.) 
59964—9R 9K
	        
Waiting...

Note to user

Dear user,

In response to current developments in the web technology used by the Goobi viewer, the software no longer supports your browser.

Please use one of the following browsers to display this page correctly.

Thank you.