§ 6251. (Act June 6, 1896, c. 337, § 12.) Purchasing filled cheese not branded or stamped; penalty. Any person who knowingly purchases or receives for sale any filled cheese which has not been branded or stamped according to law, or which is contained in packages not branded or marked according to law, shall be liable to a penalty of fifty dollars for each such offense. (29 Stat. 256.) § 6252. (Act June 6, 1896, c. 337, § 13.) Purchasing filled cheese from manufacturer who has not paid special tax; penalty. Every person who knowingly purchases or receives for sale any filled cheese from any manufacturer or importer who has not paid the special tax herein provided for shall be liable, for each offense, to a penalty of one hundred dollars and to a forfeiture of all articles so purchased or received, or of the full value thereof. (29 Stat. 256.) § 6253. (Act June 6, 1896, c. 337, § 14.) Stamps on emptied packages to be destroyed; penalty for neglect, etc. Whenever any stamped package containing filled 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 neglects or refuses so to do shall, for each such offense, be fined not exceeding fifty dollars or imprisoned not less than ten days nor more than six months. (29 Stat. 256.) § 6254. (Act June 6, 1896, c. 337, § 15.) Tests if deleterious to health; decision of Commissioner; appeals. The Commissioner of Internal Revenue 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. But in case of doubt or contest his decision in this class of cases may be appealed from to a board hereby constituted for the purpose, and composed of the Surgeon-General of the Army, the Surgeon-General of the Navy, and the Secretary of Agriculture, and the decision of this board shall be final in the premises. (29 Stat. 256.) See note to section 11 of this act, ante, § 6250. § 6255. (Act June 6, 1896, c. 337, § 16.) Forfeiture of unstamped or deleterious filled cheese. All packages of filled cheese subject to tax under this Act shall be found without stamps or marks as herein provided, and all filled cheese intended for human consumption which contains ingredients adjudged as hereinbefore provided to be deleterious to the public health, shall be forfeited to the United States. (29 Stat. 256.) § 6256. (Act June 6, 1896, c. 337, § 17.) Recovery of fines, etc. All fines, penalties, and forfeitures imposed by this Act may be recovered in any court of competent jurisdiction. (29 Stat. 256.) § 6257. (Act June 6, 1896, c. 337, § 18.) Regulations. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful regulations for the carrying into effect the provisions of this Act. (29 Stat. 256.) Sec. CHAPTER SEVEN C Mixed Flour This chapter, inserted here as additional to the chapters of this Title in the Revised Statutes, includes provisions of the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 467-470, and subsequent acts amendatory thereof relating to mixed flour. 6258. Mixed flour, definition of. 6260. Mixed flour, how put up and re- 6261. Label and notice on packages; penalty. 6262. Tax on mixed flour. 6263. Assessment of tax on mixed flour sold without stamps. 6264. Imported mixed flour. Sec. 6265. Purchasing, etc., mixed flour 6266. Exportation of mixed flour. 6268. Recovery of fines, etc. § 6258. (Act June 13, 1898, c. 448, § 35, as amended, Act March 2, 1901, c. 806, § 13, and Act April 12, 1902, c. 500, § 9.) Mixed flour, definition of. For the purposes of this Act, the words "mixed flour" shall be taken and construed to mean the food product resulting from the grinding or mixing together of wheat, or wheat flour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, and not the product of any grain, as is commonly used for baking purposes: Provided, That when the product resulting from the grinding or mixing together of wheat or wheat flour with any other grain, or the product of any other grain, of which wheat or wheat flour is not the principal constituent as specified in the foregoing definition, is intended for sale, or is sold, or offered for sale as wheat flour, such product shall be held to be mixed flour within the meaning of this Act. (30 Stat. 467. 31 Stat. 949. 32 Stat. 99.) This section was part of the War Revenue Act of June 13, 1898, cited above. Section 36 of this act, imposing special taxes upon manufacturers and packers of mixed flour, is set forth ante, § 5980. Sections 37-48 of the act are set forth post, §§ 6259-6270. This section, as originally enacted, was as follows: "For the purposes of this act the words 'mixed flour' shall be understood to mean the food product made from wheat mixed or blended in whole or in part with any other grain or other material, or the manufactured product of any other grain or other material than wheat." It was amended by changing the language of the section and by adding a proviso by Act March 2, 1901, c. 806, § 13, cited above. It was further amended by omitting, after the words "except such material," the words "not exceeding five per centum in quantity," contained in the section as amended by Act March 2, 1901, c. 806, § 13, cited above, making the section read as set forth here, by Act April 12, 1902, c. 500, § 9, cited above. § 6259. (Act June 13, 1898, c. 448, § 37.) Branding packages of mixed flour; inserting card showing contents; penalty. Every person, firm, or corporation making, packing, or repacking mixed flour shall plainly mark or brand each package containing the same with the words "mixed flour" in plain black letters not less than two inches in length, together with the true weight of such package, the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed. In addition thereto, such maker or packer shall place in each package a card not smaller than two inches in width by three inches in length, upon which shall be printed the words "mixed flour," together with the names of the ingredients composing the same, and the name of the maker or packer, and the place where made or packed. Any person, firm, or corporation making, packing, or repacking mixed flour hereunder, failing to comply with the provisions of this section, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or be imprisoned not less than sixty days nor more than one year. (30 Stat. 467.) § 6260. (Act June 13, 1898, c. 448, § 38.) Mixed flour, how put up and retailed; penalty. All sales and consignments of mixed flour shall be in packages not before used for that purpose; and every person, firm, or corporation knowingly selling or offering for sale any mixed flour in other than marked and branded packages, as required by the provisions of this Act relating to the manufacture and sale of mixed flour, or who packs in any package or packages any mixed flour in any manner contrary to the provisions relating to the manufacture and sale of mixed flour of this Act, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not less than thirty days nor more than one year. (30 Stat. 468.) § 6261. (Act June 13, 1898, c. 448, § 39.) Label and notice on packages; penalty. In addition to the branding and marking of mixed flour as herein provided, there shall be affixed to the packages containing the same a label in the following words: "Notice. The (manufacturer or packer, as the case may be) of the mixed flour herein contained has complied with all the requirements of law. Every person is cautioned not to use this package or label again or to remove the contents without destroying the revenue stamp thereon, under the penalty prescribed by law in such cases." Every person, firm, or corporation failing or neglecting to affix such label to any package containing mixed flour made or packed by him or them, or who removes from any such package any label so affixed, shall, upon conviction thereof, be fined not less than fifty dollars for each label so removed. (30 Stat. 468.) § 6262. (Act June 13, 1898, c. 448, § 40.) Tax on mixed flour. Barrels or other packages in which mixed flour may be packed shall contain not to exceed one hundred and ninety-six pounds; that upon the manufacture and sale of mixed flour there shall be levied a tax of four cents per barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; two cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; one cent on every quarter barrel or other package containing forty-nine pounds or more than twenty-four and one-half pounds; and onehalf cent on every one-eighth barrel or other package containing twenty-four and a half pounds or less, to be paid by the person, firm, or corporation making or packing said flour. The tax levied by this section shall be represented by coupon stamps, and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply to stamps provided in this section: Provided, That when mixed flour, on the manufacture and sale of which the tax herein imposed has been paid, is sold and then repacked without the addition of any other material, such repacked flour shall not be liable to any additional tax; but the packages containing such repacked flour shall be branded or marked as required by the provisions of section thirty-seven of this Act, and shall contain the card provided for in section thirty-seven hereof; and in addition thereto the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the following words: "Notice. The contents of this package have been 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 fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not to exceed one year. (30 Stat. 468.) Provisions governing the issue, sale, accountability and destruction of stamps relating to tobacco and snuff were made by R. S. §§ 3369-3376, ante, §§ 6178-6185. Section 37 of this act, mentioned in this section, is set forth ante, § 6259. § 6263. (Act June 13, 1898, c. 448, § 41.) Assessment of tax on mixed flour sold without stamps. Whenever any person, firm, or corporation sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this Act has not 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 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. (30 Stat. 469.) The Commissioner was required to estimate the tax on any article sold without the use of proper stamps, by Act Aug. 27, 1894, c. 349, § 47, post, § 6348. § 6264. (Act June 13, 1898, c. 448, § 42.) Imported mixed flour. All mixed flours, imported from foreign countries, shall, 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 flour made or packed in the United States. Any person, firm, or corporation purchasing or receiving for sale or repacking any such mixed flour 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. (30 Stat. 469.) Provisions for inspection, and for regulation of importation and transportation, of adulterated foods, etc., are collected under Title LVI B, "Regulations of Interstate and Foreign Commerce as to Particular Subjects," c. B. § 6265. (Act June 13, 1898, c. 448, § 43.) Purchasing, etc., mixed flour from manufacturer, etc., who has not paid tax; penalty. Any person, firm, or corporation knowingly purchasing or receiving for sale or for repacking and resale any mixed flour from any maker, packer, or importer, who has not paid the tax herein provided, shall, for each offense, 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. (30 Stat. 469.) § 6266. (Act June 13, 1898, c. 448, § 44.) Exportation of mixed flour. Mixed flour may be removed from the place of manufacture or from the place where packed for export to a foreign country without payment of tax or affixing 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 shall export mixed flour shall plainly mark on each package containing the same the words "mixed flour," 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-five, inclusive, of this Act. (30 Stat. 469.) § 6267. (Act June 13, 1898, c. 448, § 45.) Stamps on emptied mixed flour packages to be destroyed; penalty for neglect. Whenever any package containing mixed flour is emptied it shall be the duty of the person in whose possession it is to destroy the stamp thereon. Any person disposing of such package without first. |