MIXED FLOUR
to remove the contents without destroying the revenue
stamp thereon, under the penalty prescribed by law in
such cases.” Kvery person, firm, or corporation failing
or neglecting to affix such label to any package contain-
ing mixed flour made or packed by him or them, or who
removes from any such package any label so affixed, shall,
apon conviction thereof, be fined not less than fifty dol-
lars for each label so removed.
"See sec. 38 (sec. 633, U. S. C.).]
Sec. 40. That barrels or other packages in which mixed
dour may be packed shall contain not to exceed one hun-
dred and ninety-six pounds; that upon the manufacture
and sale of mixed flour there shall be levied a tax of four
cents per barrel or other package containing one hundred
and ninety-six pounds or more than ninety-eight pounds;
two cents on every half barrel or other package contain-
ing ninety-eight pounds or more than forty-nine pounds;
one cent on every quarter barrel or other package con-
taining forty-nine pounds or more than twenty-four and
one-half. pounds; and one-half cent on every one-eighth
barrel or other package containing twenty-four and a
half pounds or less, to be paid by the person, firm, or cor-
poration making or packing said flour. The tax levied
by this section shall be represented by coupon stamps,
and the provisions of existing laws governing the en-
graving, issue, sale, accountability, effacement, and de-
struction of stamps relating to tobacco and snuff shall, so
far as applicable, be made to apply to stamps provided
in this section: Provided, That when mixed flour, on the
manufacture and sale of which the tax herein imposed
has been paid, is sold and then repacked without the ad-
dition of any other material, such repacked flour shall
not be liable to any additional tax; but the packages con-
taining such repacked flour shall be branded or marked
as required by the provisions of section thirty-seven of
this act, and shall contain the card provided for in sec-
tion thirty-seven hereof; and in addition thereto the
person, firm, or corporation repacking mixed flour shall
place on the packages containing the same a label in the
following words: “ Notice.—The contents of this pack-
age have been taken from a regular statutory package.
upon which the tax has been duly paid.” Any person
violating the provisions of this section shall, upon con-
viction thereof, be punished by a fine of not less than two
hundred and fifty dollars and not more than five hundred
dollars. or by imprisonment not to exceed one year.
Cartons or other small unstamped packages in original
packages, see articles 22-25, Regulations 25 (revised 1918).
Supplement No. 1 to Regulations 25 (1918) concerning
cancellation of tax-paid stamps; articles 18 and 19 amended
to permit cancellation by perforation. (T. D. 2761.)
2°9
Penalty.
635
636
pax on prod-
Joupon stamps.
Laws applica
le.
AR"
Repacked, not
axa hle.
Notice.
Penalty.