Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1896-06-18

on the LIST day Of July each year Manu-
facturers failing to pay this tax are
subject to a fine of from $400 to S3'oo''
wholesale dealers falling to pay 1t are
subject to a fine Of from $3.50 to $l,ooo;
and retailers emitting to pay 1t are
subject to a fine of from $40 to $ooo.
Manufacturers must file with the COM
missioner of internal revenue State
ment of the location Of the factory
and must conduct it under such sur
VIGILANCE OF revenue officers as the
commissioner may require ana HE ii
bond of not less than $4,000 to COM
ply with the regulations Of the depart
ment and the provisions Of this act
and failing to do so shall ne liable 10
fine of from $500 to 1000.
Filled cheese must be packed by the
manufacturers in wooden packages
only. branded with the words "nlled
cheese" in black-faced letters not less
than two inches in length, on the top,
bottom, and sides of the package. the
brand to appear in four places on the
side at equi-distant points from each
other. These marks or brands must
be placed both upon the cheese Itself
and upon the wooden package in which
1t is packed and sold, and all sales by
the manufacturers must be in the orig
inal stamped package. Retailers must
sell only from the original stamped
packages and shall pack the cheese
when sold in packages marked or
branded under regulations to be pre-
scribed by the commissioner Of inter-
nal revenue.
Every person knowingly selling or
Offering filled cheese in any other form
| than in new wooden or paper packages,
properly marked and branded, or who
| packs filled cheese in any manner con-
trary to law, or affixes a stamp denot-
ing a less amount Of tax than that re-
quired by law, is liable to fine OF
from $50 to $500 and imprisonment OF
from thirty days to one year.
All wholesale and retail dealers must
display in a conspicuous place In their
salesroom a sign bearing the words
| "Filled cheese sold here" in black-faced
letters not less than six inches In
length, and failing to do SO may be
fined $50 to 5000. Every manufacturer
of filled cheese is required to affix by
pasting on each package a label on
which shall be printed. besides the
number of the mandatory and the
district and state in which it Is stu
ated, these words:
| "Notice-The manufacturer Of the
filled cheese herein contained has COM
piled with all the requirements of the
law. Every person Is cautioned not to
use either this package again or the
stamp thereon again. nor to remove
the contents Of this package without
destroying said stamp, under the pen
atty provided by law in such cases."
Every manufacturer Of filled cheese
who neglects to affix such label to any
package containing filled cheese made
by him or sold or offered for sale by
him, and every person who removes
any such label SO affixed from any
such package, shall be fined $50 for
each package in respect to which such
| ofYensc is committed.
The bill also provides that in addi-
ton to the annual taxes already named
there shall be assessed and collected a
tax Of one cent per pound on all filled
cheese manufactured, to be paid by
the manufacturer thereof and any frac-
tional part of a pound in a package
shall be taxed as pound. The tax
levied by this section shall be repre-
sented by coupon stamps and the pro-
visions Of existing laws governing the
engraving. issue. sale. accountability,
effacement and destruction Of stamps
relating to tobacco and snuff. as far as
practicable are made to apply to
stamps provided for this purpose.
Whenever any manufacturer of filled
cheese sells or removes for sale or
consumption any filled cheese upon
| which the tax Is required to be paid
by stamps without paying such tax, 1t
| becomes the duty of the commissioner
Of internal revenue. 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 penalties imposed by law for
| such sale or removal.
All filled cheese imported from for
eign countries must. In addition to any
import duty imposed upon the same,
pay an internal revenue tax of eight
cents per pound. such tax to be rep
resented by coupon stamps and such
imported 6lled cheese and the pack
ages eontaining the same shall be
stamped, marked. and branded, as in
the case Of filled cheese manufactured
in the United States.
Any person who knowingly purchas.
e. or receives for sale any filled cheese
which has not been branded or stamped
according to law. or which Is contained
in packages not branded or marked
according to law, shall be liable to a
penalty Of $50 for each such offense.
Every person who knowingly pur-
chases or receives for sale any filled
cheese from any manufacturer or i'm.
! uortor Uhn has mt maid the onociaI