FIFTYFIFTH CONGRESS. Sess. II. Ch. 448. 1898. 469 taken from a regular statutory package, upon which the tax has been ‘ duly paid."Any person violating the provisions of this section shall, upon conviction thereof, be punished by a Hne of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment; not to exceed one year. Sec. 41. That whenever any person, Hrm, or corporation sells, con- _.,,,§,‘j§,,§§‘Qh‘Q,°,}§‘}],,‘;l,,§‘,; signs, or removes for sale, consignment, or consumption any mixed wx- Hour upon which the tax required by this Act has l10h been paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount of tax which should have been paid, and to make an assessment therefor and certify the "‘"°““'“°“‘°f‘“‘· same to the collector of the proper district. The tax so assessed shall be in addition to the penalties imposed by this Act for an unauthorized sale or removal. Sec. 42. That all mixed Hours, imported from foreign countries, shall, ,,,f"‘*’°"“ °°“‘· ‘“‘ in addition to any import duties imposed thereon, pay an internal-revenue tax equal in amount to the tax imposed under section forty of this Act, such tax to be represented by coupon stamps, and the packages containing such imported mixed flour shall be marked, branded, labeled, and stamped as in the case of mixed Hour made or packed in the United States. Any person, Hrm, or corporation purchasing or receiving for ,¤§f1';;’,§f{n£‘;f,jj;°i'· sale or repacking any such mixed Hour which has not been branded, " ` labeled, or stamped, as required by this Act, or which is contained in packages which have not been marked, branded, labeled, or stamped, as required by this Act, shall, upon conviction, be fined not less than fifty dollars nor more than five hundred dollars. _ Sec. 43. That any person, iirm, or corporation knowingly purchasing m§;>}·¤iWbf¤r k;¤i·>w· orreceiving for sale or for repacking and resale any mixed Hour from ¤l§;€..K.`;:.i,”Z,°t2" °`" any maker, packer, or importer, who has not paid the tax herein provided, shall, for each ofiense, be fined not less than fifty dollars, and · forfeit to the United States all the articles so purchased or received, or the full value thereof. · Sno; 44. That mixed Hour may be removed from the place of manu- mf;3“’ *`°’ °¤P°’* ¤°* facture or from the place where packed for export to a foreign country ` without payment of tax or athxing stamps or label thereto, under such regulation and the filing of such bond and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person, firm, or corporation who ~—l¤¤¤<¤¤z· shall export mixed Hour shall plainly mark on each package containing the same the words “ mixed tlour," and the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed, in accordance with the provisions of sections thirty-six to forty-tive, inclusive, of this Act. _ Sec. 45. That whenever any package containing mixed Hour is emptied s,£,f;,f,f},}n‘;;;; gacgf it shall be the duty of the person in whose possession it is to destroy ages. . the stamp thereon. Any person disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon qonviction, be punished by a Hue not exceeding the sum of twenty-five e ollars. Sec. 46. That all fines, penalties, and forfeitures imposed by section °,f°°°"">' °' ““°'· thirty-six to section iorty·live, both inclusive, of this Act may be recov- Arnie, p. 467. em ered in any court of competent jurisdiction. _ Sec. 47. That the Commissioner of Internal Revenue, with the “"g“”‘“°“‘ approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying into etlect the provisions relating to the manufacture and sale of mixed Hour, being section thirty-five to section tbrtynine, both inclusive. of this Act, and the said Commissioner of -*’*‘°·P·“”·°*°· Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said lastmentioned provisions °,jd*“**°“**°*°’*“· of this Act into eiieet, is hereby authorized to employ such additional 1¥~¢,p,sss. clerks and agents as may be necessary for that purpose, not to exceed twenty in number. _
