.254 . FIFTY-FOURTH CONGRESS. Sess. I. C11. 337. 1896. special tax, and who sells only filled cheese of his own production, at —- Y - the place of manufacture, in the original packages, to which the taxpaid stamps are aiiixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales. Few! 6****- Retail dealers in iilled cheese shall pay twelve dollars per annum. Every person who sells iilled cheese at retail, not for resale, and for mgdpocial tax lawn actual consumption, shall be regarded as a retail dealer in iilled cheese, R_'§f’,*QE§"3`§,°5;m]_ and sections thirty-two hundred and thirty-two, thirty-two hundred 3243.1>1»-¤‘Z1·¤2¤~ and thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirtytwo hundred and thirty-nine, thir·ty-two hundred and forty, thirty-two hundred and forty-one, thirty-two hundred and forty-three of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section and to the persons, firms, or corporations upon whom they are imposed: P*··¤*·¤- Provided, That all special taxes under this Act shall become due on P“”u° JM? L the first day of July in every year, or on commencing any manufacture, Fr¤¤¤¤¤• ¤f• y•¤r· trade, or business on which said tax is imposed. In the latter case the _ tax shall be reckoned proportionately from the first day of the month _ in which the liability to the special tax commences to the first day of July following. P9¤¤1¢·i¤¤ fw ¤¤¤ Sec. 4. That every person, firm, or corporation who carries on the ’“§`§‘,f,'}’§‘.,5,,,,,,,, business of a manufacturer of iilledcheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than four hundred dollars Wh¤\··¤\¤ ¤¤·¤¤¤- and not more than three thousand dollars; and every person, firm, or corporation who carries on the business of a wholesale dealer in filled · cheese without having paid the special tax therefor, as required bylaw, ` i shall, besides being liable to the payment of the tax, be lined not less than two hundred and fifty dollars nor more than one thousand dollars; iw-¤i1·\¤•|·¤· and every person, firm, or corporation who carries on the business of a ~ retail dealer in iilled cheese without having paid the special tax there- ` ter, as required by law, shall, besides being liable for the payment of the tax, be iined not less than forty nor more than five hundred dollars _ for each and every offense. u,§jgl‘;ff;f““°’“’°‘ SEO. 5. That every manufacturer of filled cheese shall nle with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and aliix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may ima. by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than five thousand dollars; and the amount of said bond may be increased from time to time, and additional sureties required, at the discretion of the collector or under instructions m1;¤¤i¤hm¤¤¤f¤r~·i¤· of the Commissioner of Internal Revenue. Any manufacturer of filled °"" cheese who fails to comply with the provisions of this section or with the regulations herein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than five hundred nor more than one thousand dollars. T¤l1gep¤¤k¤;iii¤¤¤w Sec. 6. That filled cheese shall be packed by the manuiactiuers in X,Z'{LZ,'{_ §°,j“,§,,,,§,g,§’,,$j wooden packages only, not before used for that purpose, and marked, l"=*¤·l°·*- stamped, and branded with the words “filled cheese” in black-faced letters not less than two inches in length, in a circle in the center of the top and bottom of the cheese; and in black-faced letters of not less than two inches in length in line from the top to the bottom of the cheese, on the side in four places equidistant {rom each other; and the package containing such cheese shall be marked in the same manner, and in the same number of places, and in the same description of letters as above provided for the marking of the cheese; and all sales or
