Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1896-06-17

years after such sale or removal 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 collector The tax
so assessed shall be in addition TO the pen
alties imposed by law for such sale or
Sec. II. That all filed cheese as herein
defined imported from foreign countries
shall, in addition to any import duty inn
posed on the same. pay an internal revenue
tax Of cents per pound, such tax to be
represented by coupon stamps; and such
imported filled cheese and the packages con-
and branded, as in the case of filled cheese
manufactured in the United States.
Sec. -. That any person who knowingly
purchases or receives for sale any filled
cheese which has not been branded or
stamped according to law, which is con-
tanned in packages not branded or marked
according to law, shall be liable to Il pen
atty of $50 for each such ofense.
Sec. Is. That every person who knowingly
purchases or receives for sale any filled
cheese from any manufacturer importer
who has not paid the special tax herein
provided for shall be liable, for each Of
Tense, to 4 penalty Of 500 and to Il for
fixture of all articles so purchased or re-
ceived, or of the full value thereof.
Sec. Il. That whenever any stamped
package containing filed cheese is emptied
it shall be the duty Of the person in whose
hands the same is to destroy the stamps
thereon; and any person who willfully neg
lects or refuses so to do shall, for each such
prisoned not less than ten days nor more
than six months.
Sec. Is. That the commissioner OF inter
nal revenue IS authorized to have applied
scientific tests, and to decide whether any
substances used in the manufacture of filled
cheese contain ingredients deleteriouS to
health. But III case of doubt or contest his
decision IN this class of cases may be APP
pealed from to a board hereby constituted
for the purpose, and composed of the sur
geOn-general of the army, the surgeOr-gen-
eral of the navy and the secretary of agri-
culture, and the decision of this board shall
be final in the premises.
Sec. 16. That all packages of filed cheese
subject to tax under this act that shall be
found without stamps or marks herein
provided, and all filed cheese intended for
human consumption which contains ingre-
dieEts adjudged as hereinDefore provided to
be deleteriOuS to the public health, shall be
forfeited to the United States.
Sc. II. That all fines, penalties and for
FIXTURES imposed by this act may be recOy
cred in any court of competent jurisdiction.
Sec Is. That the commissioner of inter
nal revenue, with the approval OF the secre-
tary of the treasury, shall make all needful
regulations for the carrying into effect the
provisions of this act.
Sec 10. That this act shall go into effect
on the Goth day after its passage, and al
wooden packages containing ten more
pounds of filled cheese found on the prem
ISeS OF any dealer on and after the nInetIeth
day succeeding the date of the passage of
this act, shall be deemed to be taxable under
section of this act. and shall be taxed, and
Slall nave aIIlAeu thereto the stamps. IldIhS
and brands required by this act or by regu-
latiOnS made pursuant to this act; and for
the purpose of securing the affiXing of the
stamps, marks and brands required by this
act the filled cheese shall be regarded as,
having been manufactured and sold
moved from the mandatory for con-
sumption or use on or after the day this act
takes effect and such stock or 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 atfix thereto the proper taX-paid stamps.
Passed the House of Representatives,
April II, 1896.
Attest: a. MCDOWELL.
Clerk