Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1896-06-18
THE FILLED CHEESE LAW.
Full Text Of the Law Regulating the
Manufacture and Sale of
Filled Cheese.

Following is the law known as the
filled cheese" law, which was passed by
Congress at the last session.
AN ACT defining cheese. and also impos-
ing tax upon and regulating the manu-
Tacture, safe, Importation and eXporta-
ton or filled cheese"
lie it enacted by the Senate and House
OF America i'll Congress assembled that
for the purposes this act. the word
cheese shall be understood to mean the
food product known as cheese, and which
is made from milk or cream and without
the addition OF outer, or any anlmai.
vegetable or other oils or fats rorelgn to
such milk or cream. with or without addi-
tional coIorng matter.
Sec. =. That for the purposes of this act
certain substances and compounds shall be
known ana designated as "flled cheese"
namely: All substances made OF milk or
skinned milk with the aumiXture OF but
ter ANIMAL oil or fats vegetable or any
other olIs, or compounds foreign to sucn
milk. and made III imitation or Semblance
OF cheese.
Sec. .. That special taxes are imposed
as follows:
$40 for each and every factory per annun.
Every person, hrm corporation who
manufactures filed cheese tor sale shall
be deemed Il manufacturer of filled cheese
$500 per annum. Every person. firm or
corporation who sells or offers for SAFE
TILED cheese in the original manufacturers
packages for resale, or to retail dealers as
hereinafter defined, shall be deemed
wholesale dealer in filed cheese. But any
manufactures of filled cheese who has given
special tax, and who sells only filled cheese
OF his own production, at the pace of
manufacture. i'll the original packages. to
which the tax-paid stamps are affixed,
shall not be required to pay the special
tax OF a wholesale dealer in filled cheese
on account of such sales.
Retail dealers in filled cheese shall pay
So per annum. Every person who sells
filled cheese at retail. not for resale, and
for actual consumption, shall be regarded
as Il retail dealer in filled cheese, and Sec
}239, 1910, 3241, 3243, of the revised statutes
OF the United States are, so far as aoplic-
able, made to extend to and include and
apply to the special taxes imposed by this
section and to the persons, firms or cor
pOratiOns upon whom they are imposed.
Provided, that all special taxes under this
act shall become due on the first day of
July in every year, or on commencing any
manufacture. trade or business on which
said tax is imposed In the latter case the
tax shall be reckoned proportionately from
liability to the special tax commences to
the first day of July following.
Sec. L. That every person, firm or cor
manufacturer Of filled cheese without hay
ing paid the special tax therefor. as re-
quired by law, shall. besides being liable
to the payment of the tax, be tined not
less than 500 and not more than $1,000;
and every person, firm or corporation who
carries OH the business of ii wholesale deal
er in filled cheese without having paid the
shall, besides being liable to the payment
of the tax, be lined not less than $3.50 nor
more than $1,000; and every person. firm or
corpora alton who carries on the business OF
Il retail dealer in filled cheese without hay
ing paid the special tax therefor, as re-
quired by law, besides being liable for the
payment gay OF the tax; De hned not less than
offense.
Sec. 5. That every manufacturer Of filed
of the district in Which III his
mandatory is located such notices. in
ventories and bonds shall keep such books
and render such returns of materials and
products, shall put up such signs and at
fix such number to his factory. and con-
duct his business under such surveillance
of officers and agents as the commissioner
of internal revenue, with the approval of
the secretary of the treasury, may by regu-
lation require. But the bond required Of
such manufacturing shall be with sureties
revenue. and In penal sum of not less
than $4,000; and the amount of said bond
may be increased from time to time. and ad-
dtlonal suretieS required, at the discretion
of the collector or under instructions of
the commissioner of internal revenue. Any
Of filled cheese who fails to
comply with the provisions of this section
or with the reg ulations herein authorIzeat
shall be deemed guilty of misdemeanor and
upon CONVICTION dn thereof shall s pc fined not
Sec. 6. That filled cheese shall be packed
by the manufacturers in wooden packages
only, not before used for that purpose,
and marked. stamped and branded with the
words filled cheese" in black-faced letters
not less than two inches in length. in ii
circle in the center of the top and bottom
of the cheese; and in black-faced letters of
not less than two inches in length in line
from the top to the bottom of the cheese
on the side in four places equi-distant from
each other; and the package containing
manner. and i'll the same number of places
and in the same description of letters as
above provided for the marking of the
cheese; and all sales or cOnsignments made
by manufacturers Of filled cheese to whole
sale dealers in filed cheese Or to exporters
of filled cheese shall be in original stamped
packages. Retail dealers in filled cheese
shall sell only from original stamped pack
ages. and shall pack the filed cheese when
sold i'm suitable wooden or paper packages.
which shall be marked and branded in ac-
cortance with rules and regulations to be
prescribed by the commissioner Of internal
revenue with the approval of the secretary
of the treasury. Every person who know
Ingly sells or offers to SELL or delivers or
offers to deliver, filled cheese in any other
form than in new wooden or paper pack
ages, marked and branded as hereinbefore
provided and as above described. or who
packs ill amy package or packages filled
cheese in any manner contrary to law. or
who falsely brands any package or atfiXeS
Il stamp on any package denoting a less
amount of tax than that required by law.
shall Hpon conviction thereof be fined for
each and every offense not less than $50
and nat more than $500 or be imprisoned
not less than thirty days nor more than
one year.
Sec. Z. That all retail and wholesale
dealers in filled cheese shall display in
conspicuous place in his or their salesroom
Il sign Bearing the words 'Filled cheese sold
here in blaek-faced letters not less than
six inches in length upon white ground,
with the name and number of the revenue
district in which his or their business is
conducted: and any wholesale or retail deal
er i'll filled cheese who fails or ne~lects to
comply with the provisions Of this section
shall be deemed guilty of misdemeanor.
and shall on conviction thereof be fined for
each and every offense not less than 500
and not more than $500.
Sec. 8. That every manufacturer of filed
cheese shall securely affix, by FASTING
each package containing filled cheese manu-
featured by him, a label on which shall be
printed, besides the number of the manu-
factory and the district and state in which
1T is situated. these words: ''Notice-The
manufacturer of the filled cheese herein
contained has complied with all the require
ments of the law. Every person is eau
tiOpad to oft ,.lya ,t,,