Page:United States Statutes at Large Volume 53 Part 1.djvu/266

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TABLE OF CONTENTS CHAPTER 17. - FI T T. . CAESE Sec. 2350. Definitions. Sec. 2351 Tax. Sec. 2352 Manufacturers. Sec. 2353. Wholesale dealers. Sec. 2354. Retail dealers. Sec. 2355. Stamps on emptied packages. Sec.2356. Importation. Sec. 2357. Penalties. Sec. 2358. Forfeitures. Sec. 2359. Recovery of penalties and forfeitures. Sec. 2360. Commissioner's decisions. Sec. 2361. Tobacco stamp laws applicable. Sec. 2362. Regulationa CHAPTER 17-FIILLED CHEESE SEC. 2350. DEFINITIONS. For the purpose of this chapter and sections 3210 and 3211- (a) CaHESE-The word "cheese" shall be understood to mean the food product known as cheese, and which is made from milk or cream and without the addition of butter, or any animal, vegetable, or other oils or fats foreign to such milk or cream, with or without additional coloring matter. (b) FLLED. CHEES .- Certain substances and compounds shall be known and designated as "filled cheese," namely: All substances made of milk or skimmed milk, with the admixture of butter, animal oils or fats, vegetable or any other oils, or compounds foreign to such milk, and made in imitation or semblance of cheese. Substances and com- pounds, consisting principally of cheese with added edible oils, which are not sold as cheese or as substitutes for cheese but are primarily useful for imparting a natural cheese flavor to other foods shall not be considered "filled cheese" within the meaning of this chapter. SEC. 2351. TAX. (a) RATE.- Upon all filled cheese which shall be manufactured there shall be assessed and collected a tax of 1 cent per pound; and any fractional part of a pound in a package shall be taxed as a pound. (b) Br WHOM PAID. - The tax levied by subsection (a) shall be paid by the manufacturer. (c) How PAID.- (1) STAMPs. -The tax levied by subsection (a) shall be repre- sented by coupon stamps. (2) AssEssEENT. -W henever 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, it shall be the duty of the Commissioner, subject to the limi- tations prescribed in section 3312, upon satisfactory proof, to esti- mate 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 penalties imposed by law for such sale or removal. (d) SrPECIL TAX.- For special tax on manufacturers and dealers, see section 3210. (e) I PORTED FI.ED CHEEI. - - For tax on imported filled cheese, see section 2356 256