Page:United States Statutes at Large Volume 68A.djvu/618

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578

INTERNAL REVENUE CODE OF 1954

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may be increased from time to time, and additional sm*eties required, at the discretion of the Secretary or his delegate, SEC. 4834. REQUIREMENTS APPLICABLE TO WHOLESALE AND RETAIL DEALERS. (a) SIGNS.—Every wholesale dealer and every retail dealer in filled cheese shall display in a conspicuous place in his salesroom a sign bearing the words "Filled cheese sold here" in black-faced letters not less than six inches in length, upon a white ground, with the name and number of the revenue district in which his business is conducted. (b) SELLING REQUIREMENTS.—Retail dealers in filled cheese shall sell only from original stamped packages, and shall pack the filled cheese when sold in suitable wooden or paper packages, which shall be marked and branded in accordance with rules and regulations to be prescribed by the Secretary or his delegate. SEC. 4835. ADMINISTRATIVE DECISIONS. (a) DELETERIOUS INGREDIENTS.—The Secretary or his delegate 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. (b) APPEAL.—In case of doubt or contest the decision of the Secretary or his delegate in the class of cases referred to in subsection (a) may be appealed to a board constituted for the purpose, and composed of the Surgeon General of the Department of the Army, the Surgeon General of the Department of the Navy, and the Secretary of Agriculture; and the decision of this board shall be final in the premises. SEC. 4836. CROSS REFERENCES. For definitions, penalties, and other general and administrative provisions, see section 4846 and subtitle F.

Subpart B—Occupational Tax Sec. 4841. Imposition of tax. Sec. 4842. Cross references. SEC. 4841. IMPOSITION OF TAX.

(a) MANUFACTURERS.—Manufacturers of filled cheese shall pay a special tax of $400 a year for each and every factory. (b) WHOLESALE D E A L E R S. —

(1) IN GENERAL.—Wholesale dealers in filled cheese shall pay a special tax of $250 a year. (2) MANUFACTURERS SELLING AT WHOLESALE.—Any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, a t the place of manufacture, in 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. (c) R E T A I L DEALERS.—Retail dealers in filled cheese shall p a y a special tax of $12 a year.

§ 4833(c)