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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 of Internal Revenue may authorize the holder of such packages to mark and brand the same and to affix thereto the proper taxpaid stamps.
Circular letter to collectors and revenue agents relative to the enforcement of the law imposing a tax on filled cheese. (T. D. 1516.) 140184°—20 -29
[ Sections 35 to 49, act of June 13, 1898 (30 Stat., 448), as amended by act April 12, 1902
(32 Stat., 96).]
packed flour; penalty.
when removed without stamps. 42. Tax on imported mixed flour; pen
agents. 48. Penalty for subsequent violations. 49. Date when act takes effect.
Mixed flour de
Sec. 35. [Act June 13, 1898 (30 Stat., 467), as amended by sec. 13, act March 2, 1901 (31 Stat., 949), and by sec. 9, act of April 12, 1902 (32 Stat., 99).] That for the pur- aned. poses of this Act, the words "mixed flour" shall be taken and construed to mean the food product resulting from the grinding or mixing together of wheat, or wheat flour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, and not the product of any grain, as is commonly used for baking purposes: Provided, That when the product resulting from the grinding or mixing together of wheat or wheat flour with any other grain, or the product of any other grain, of which wheat or wheat flour is not the principal constituent as specified in the foregoing definition, is intended for sale, or is sold, or offered for sale as wheat flour, such product shall be held to be mixed flour within the meaning of this Act.
See Articles 1 and 2, Regulations No. 25, revised July,
“ Pancake" and “ Compound" flours are classed
(T. D. 971.) Sec. 36. That every person, firm, or corporation, before Special taxes. engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and forty-two and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties therein imposed for any violation thereof.
Investigations by collectors as to proper returns. (T. D. 471.)
Packages mark braids.
SEC. 37. That every person, firm, or corporation making, packing, or repacking mixed flour shall plainly mark or brand each package containing the same with the words “mixed flour" in plain black letters not less than two inches in length, together with the true weight of such package, the names of the ingredients composing the
same, the name of the maker or packer, and the place Catds in pack. where made or packed. In addition thereto, such maker
or packer shall place in each package a card not smaller than two inches in width by three inches in length, upon which shall be printed the words“ mixed flour," together with the names of the ingredients composing the same, and the name of the maker or packer, and the place where made or packed. Any person, firm, or corporation making, packing, or repacking mixed flour hereunder, failing to comply with the provisions of this section, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or be imprisoned not less than sixty days nor more than one year.
Articles 12-16, Regulations No. 25, revised July, 1918. Sec. 38. That all sales and consignments of mixed flour shall be in packages not before used for that purpose; and every person, firm, or corporation knowingly selling or offering for sale any mixed flour in other than marked and branded packages, as required by the provisions of this Act relating to the manufacture and sale of mixed flour, or who packs in any package or packages any mixed flour in any manner contrary to the provisions relating to the manufacture and sale of mixed flour of this Act, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, 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 less than thirty days nor more than one year.
Sec. 39. That in addition to the branding and marking of mixed flour as herein provided, there shall be affixed to the packages containing the same a label in the following words: “ Notice.-The (manufacturer or packer, as the case may be) of the mixed flour herein contained has complied with all the requirements of law. Every person is cautioned not to use this package or label again or to remove the contents without destroying the revenue stamp thereon, under the penalty prescribed by law in such cases." Every person, firm, or corporation failing or neglecting to affix such label to any package containing mixed flour made or packed by him or them, or who
removes from any such package any label so affixed, shall, Penalty. upon conviction thereof, be fined not less than fifty dol
lars for each label so removed.
Sec. 40. That barrels or other packages in which mixed
Tax on prodflour may be packed shall contain not to exceed one hundred 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 containing ninety-eight pounds or more than forty-nine pounds; one cent on every quarter barrel or other package containing 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 corporation making or packing said flour. The tax levied by this section shall be represented by coupon stamps, stamps. and the provisions of existing laws governing the en
Laws applica. graving, issue, sale, accountability, effacement, and de- ble. 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 addition of any other material, such repacked flour shall not be liable to any additional tax; but the packages con- taxable. 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 section 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 package 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 conviction 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 No. 25, revised July, 1918.
Supplement No. 1 to Regulations No. 25, concerning cancellation of tax-paid stamps; articles 18 and 19 amended to
permit cancellation by perforation. (T. D. 2761.) Sec. 41. That whenever any person, firm, or corpora- stampe taxe tion sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this Act has not been paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount of tax which should have been paid, and to make an assessment therefor and certify the same to the collector of the proper district. The tax so assessed shall