The times. (Owosso, Mich.) 1882-1897, 1896-10-23

the house last Saturday, imposes an
annual tax of $500 on every manufac-
turer of filled cheese, $3.50 per annum
on wholesale dealers, and $12 per year
on retail dealers, due and payable on
the LIST day Of July each year. Manu-
facturcrs falling to pay this tax are
subject to fine of from $500 to $4,000;
wholesale dealers failing to pay 1t are
subject to fine of from $3.50 to 81 1000;
and retailers emitting TO pay it are
subject to a fine of from $40 to $500.
Manufacturers must file with the COM
missioner of internal revenue a state
ment of the location of the factory,
and must conduct It under such sur
veillance Of revenue officers as the
commissioner may require and file a
bond of not less than $1,000 to COM
ply with the regulations of the depart
ment and the provisions OF this act,
and failing to do SO shall be liable to
fine of from $500 to $1,000.
Filled cheese must be packed by the
manufacturers In wooden packages
only, branded with the words filled
cheese" in black-faced letters not less
than two inches In length, on the top,
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
It 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 aad branded, or who
packs filled cheese in any manner con-
trary to law, or affixes a stamp denot-
ing less amount of tax than that re-
quired by law, is liable to a fine of
from $50 to $500 and Imprisonment Of
from thirty days to one year.
All WuOltSdI6 anu fctdii uCdiClo ihooe
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 1t 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
such package, shall be fined $50 for
each package n respect to which such
offense 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 a 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
DTOOI, W eSIluudtc LILO duOuhL VI JdA
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 filled cheese and the pack
ages containing the same shall be
stamped, marked, and branded, as in
the case of filed cheese manufactured
in the United States.
Any person who knowingly purchas-
es 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 q