Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1896-06-18

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
removal.
Sec IL. That all filled cheese as hereia
defined imported from foreign countries
shall. III addition to any import duty I'M
posed on the same. pay an internal revenue
represented by coupon stamps; ana such
imported filled cheese and the packages con
tanning the same shall be stamped. marked
and branded. as in the case OF filled cheese
manufactured i'll the United States,
Sec. II. That any person who Knowingly
purchases or receives for sale any flied
stamped according TO law. or which is con
tanned in packages not branded or marked
according to law shall be liable to pen
atty of $40 for each such offense.
Sec. L.. That every person who knowingly
purchases or receives for sale any titled
cheese from any manufactures or importer
who has not paid the special tax herein
provided for shall be liable. for each Of
tense. to Il penalty of 500 and to u FOR
fixture Of all articles SO purchased or re-
ceived, or of the full value thereof:
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 refuses so to do shall, for each such
offense, be fined not exceeding $50 or i'm
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 deleIerious to
health. But in case of doubt or contest his
decision in this class of cases may be APP
pealed from to Il board hereby constituted
for the purpose, and composed OF the sur
yROn-UenAraI of the the SurHeOO-Tpn-
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 filled cheese
subject to tax under this act that shall be
found without stamps or marks as herein
provided, and all filled cheese intended for
human consumption which contains ingre-
dents adjudged as hereinbefore 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 recov-
cred in any court of competent jurisdiction.
Sec. IL. That the commissioner OF inter-
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 all
wooden packages containing ten or more
pounds of filled cheese found on the prem
Uses 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 8 of this act, and shall be taxed, and
shall have affixed thereto the stamps, marks
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 or re-
moved from the manufactory for con-
sumption or use on or after the day this act
takes effect and such stock on 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. MDOW ElL,
Clerk