The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-02-06

IN any manner contrary 70 law, or VINO
falsely brands any package or affixes a
stamp on any package denoting q less
amount of tax than required by law, shall
be fined for each offense not more than
$1,000, and BIO imprisoned not more than
two years.
Section 7. That every manufacturer Of
adulterated lard shall securely afiix. by
FASTING on each package, Of adulterated
lard manufactured by him, label on
which shall be printed, besides the num-
Der OF the manufacturers factory and the
district and Stats in which it is
situated, these words: Notice
The manufacturer of the adulterated
piled with all the requirements OF the law.
Every one is cautioned not TO use 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 ssch cases."
Every manufacturer OF adulterated lard
who neglects to aflix such label TO any
package containing adulterated lard made
by him, or sold or offered for sale by or for
him, and every person who removes any
such label 90 affixed from any such pack
age shall be fined $50 for each package in
respect to which such offense is committed.
Section 8. That upon adulterated lard
which shall be manufactured and sold, or
removed for consumption or use, there
shall be assessed and collected a tax Of
cent per pound, TO be paid by the manu-
facturer thereof; and any fractional part OF
q pound in a package shall be taxed as a
pound. The tax levied by this section
shall be represented by coupon stamps
and the provisions OF existing laws govern
ing tho engraving, issue, sale, accounts
bility, eflacement 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.
Section 0. That whenever any manufact-
urer OF adulterated lard sells, or removes
| for sale or consumption, any adultcrated
lard upon which the tax Is required to be
paid by stamps, without the use
OF the proper stamps, 1t shall be
| the duty OF the commissioner OF inter-
nal revenue, within period OF not
more than two years after such sale or re-
moyal, upon satisfactory proof, TO estimate
the amount Of tax which has been omitted
| TO be paid, and TO make an assessment
therefor and certify the same TO the col.
lector. The tax so assessed shall be in ad.
dition 10 the penalties imposed by law fol
such sale or removal.
Section 10. That all adultcrated lard
| imported from foreign countries shall, in
| addition 10 any import duty imposed on the
same, pay an internal revenue tax of
cents per pound, such tax to be represented
by coupon stamps, as in the case OF adul'
terated lard manufactured In the United
States. The stamps shall be affixed and
cancelled by the owner or importer OF the
adulterated lard, while IL Is in the custody
OF the proper custom house officers; anC
the adulterated lard shall not pass out Of
the custody OF said officers until the stamps
have been 30 affixed and cancelled, bu
shall be put up in wooden or tin packages
each containing not less than three pounds
ms prescribed in this act for adulteratec
lard manufactured in tho United States
Whenever IL Is necessary 10 take any adul
terated lard 80 imported 10 any place othe
than the public stores OF the United Statel
for the purpose OF aflixing and cancelin,
such stamps, the collector OF customs o
the port where such adultemted lard is en-
tered shall designate bonded warehous,
10 which II shall be taken, under the contro
OF such customs officers as such collecto
may direct; and every officer OF custom
who permits any such unadulteratcd lart
TO pass out OF his custody or control with
out compliance by the owner or importe
thereof with the provisions Of this section
relating thereto, shall DO guilty OF mis-
demeanor, and shall be fined not less thai
} 81 900 nor more than 5000, and impris
oned not loss than six months nor NOR
than three years. Every person who sells
: or offers for sale, any imported adulterate
J lard, or adulteratcd lard purported o
claimed TO have been imported, not pu
, up Ia packages and stamped, as pre-
! vldcd by this act, shall be fine
not less than $500 nor more than $500
and be imprisoned not less than 81
months nor moro than two years.
! Section IL. That every person who know
ingly purchases or receives for sale an
! adulleratcd lard which has not been brand
! ed or stamped according 10 law shall b
! liable TO q penalty OF $50 for each such o.
, Tense.
Section -. That every person who know
ingly purchases or receives for sale an
adulterated lard from any manufacturer VIII
has not paid the special tax shall be liabl
J for each oiiense TO a penalty Of 500, an
, 10 n forfeiture OF all articles 30 purchase
! or received, or OF the full value thereof.
Section IL. That whenever any stampe
, package containing adulteratcd lard
emptiod, IL shall be the duty Of the perso
/ in whose hand the same Is 10 destroy u
/ terly the stamps thereon; and any peno
( who williully neglects or refuses 40 10
shall for each such oflcnsc be fined not @,
. ceeding $50, and be imprisoned rot lc'
I than ten days nor moro than six month
) And any person who fraudulcntly Civ,
, away, or accepts from another, or VIII
| a.,lls hnva ar tlaea for hacking unadulfe