amended (52 Stat. 1040; 21 U. S. C., chapter 9), as regards such ingredients before they come into the possession of the manufacturers of process or renovated butter, or as regards such powers and duties in connection with process or renovated butter after it leaves such manufacturers and comes into the hands of wholesale or retail dealers, or others, shall not be affected by this section.

SEC. 4818. ADMINISTRATIVE DECISIONS RELATING TO ADULTERATED BUTTER.

The Secretary or his delegate is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed as adulterated butter under this subpart; and his decision in such matters of taxation under this subpart shall be final.

SEC. 4819. CROSS REFERENCES.

(a) DEFINITIONS.

For definitions applicable to this subpart, see section 4826. (b) OTHER PROVISIONS.

For penalties and other general and administrative provisions appli cable to this subpart see subtitle F.

Subpart B-Occupational Tax

Sec. 4821. Imposition of tax.
Sec. 4822. Cross references.

SEC. 4821. IMPOSITION OF TAX.

(a) MANUFACTURERS.

(1) PROCESS OR RENOVATED BUTTER.-Manufacturers of process or renovated butter shall pay a special tax of $50 a year.

(2) ADULTERATED BUTTER.-Manufacturers of adulterated butter shall pay a special tax of $600 a year.

(b) WHOLESALE DEALERS IN ADULTERATED BUTTER.-Wholesale dealers in adulterated butter shall pay a special tax of $480 a year. (c) RETAIL DEALERS IN ADULTERATED BUTTER.-Retail dealers in adulterated butter shall pay a special tax of $48 a year.

SEC. 4822. CROSS REFERENCES.

(a) DEFINITIONS.—

For definitions applicable to this subpart, see section 4826.

(b) OTHER PROVISIONS.

For penalties and other general and administrative provisionapplicable to this subpart, see chapter 40 and subtitle F.

Subpart C-Definitions

Sec. 4826. Definitions.

SEC. 4826. DEFINITIONS.

(a) BUTTER. For the purpose of this part, the word "butter" shall be understood to mean the food product usually known as butter, and made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.

(b) ADULTERATED BUTTER.-"Adulterated butter" is defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance foreign to butter as defined in subsection (a), with intent or effect of cheapening in cost the product, or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or

cream.

(c) PROCESS OR Renovated BUTTER.-"Process butter" or "renovated butter" is defined to mean butter which has been subjected to any process by which it is melted, clarified, or refined and made to resemble genuine butter, always excepting "adulterated butter" as defined by subsection (b).

(d) MANUFACTURER.-Every person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof.

(e) DEALER.-Every person who sells adulterated butter shall be regarded as a dealer in adulterated butter.

(f) RETAIL DEALER.-Every person who sells adulterated butter in less quantities than 10 pounds at one time shall be regarded as a retail dealer in adulterated butter.

PART II-FILLED CHEESE

Subpart A. Tax on products.

Subpart B. Occupational tax.

Subpart C. Definitions

Subpart A-Tax on Products

Sec. 4831. Imposition of tax.

Sec. 4832. Stamps.

Sec. 4833. Requirements applicable to manufacturers.

Sec. 4834. Requirements applicable to wholesale and retail dealers.
Sec. 4836. Cross references.

SEC. 4831. IMPOSITION OF TAX.

(a) DOMESTIC.-There shall be imposed upon all filled cheese which shall be manufactured a tax of 1 cent per pound payable by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound.

(b) IMPORTED.-There shall be imposed upon all filled cheese imported from a foreign country, in addition to any import duty imposed on the same, an internal revenue tax of 8 cents per pound; and such imported filled cheese and the packages containing the same shall be stamped, marked, and branded, as in the case of filled cheese manufactured in the United States.

SEC. 4832. STAMPS.

(a) METHOD OF PAYMENT.—

(1) STAMPS.-The taxes imposed by section 4831 shall be represented by coupon stamps.

(2) ASSESSMENT.

For assessment in case of omitted taxes, see subtitle F.

(b) EMPTIED PACKAGES.-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.

(c) OTHER STAMP PROVISIONS. The provisions of law governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, shall apply to stamps provided for by paragraph (1) of subsection (a).

SEC. 4833. REQUIREMENTS APPLICABLE TO MANUFACTURERS. (a) PACKING REQUIREMENTS.

(1) MARKS, STAMPS, AND PACKAGES.-Filled cheese shall be packed by the manufacturers in wooden packages only, not before used for that purpose, and marked, 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 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 from 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 consignments made by manufacturers of filled cheese to wholesale dealers in filled cheese or to exporters of filled cheese shall be in original stamped packages.

(2) LABEL.-Every manufacturer of filled cheese shall securely affix, by pasting on each package containing filled cheese manufactured by him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: "NOTICE.-The manufacturer of the filled cheese herein contained has complied with all the requirements of the law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases."

(b) FACTORY NUMBER AND SIGNS.-Every manufacturer of filled cheese shall put up such signs and affix such number to his factory as the Secretary or his delegate may by regulation require.

(c) BONDS.-Every manufacturer of filled cheese shall file with the official in charge of the internal revenue district in which his manufactory is located such bonds as the Secretary or his delegate may by regulation require The bond required of such manufacturer shall be in a penal sum of not less than $5,000; and the amount of said bond may be increased from time to time, and additional sureties 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. 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 DEALERS.—

(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, at 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) RETAIL DEALERS.-Retail dealers in filled cheese shall pay a special tax of $12 a year.

SEC. 4842. CROSS REFERENCES.

(a) DEFINITIONS.

For definitions applicable to this subpart, see section 4846.

(b) OTHER PROVISIONS.

For penalties and other general and administrative provisions appli. cable to this subpart, see chapter 40 and subtitle F.

Subpart C-Definitions

Sec. 4846. Definitions.

SEC. 4846. DEFINITIONS.

For the purposes of this part

(1) CHEESE.-The word "cheese" shall be understood to mean the food product known as cheese, and 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.

(2) FILLED CHEESE.-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 compounds, 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 part.

(3) MANUFACTURER.-Every person, firm, or corporation who manufactures filled cheese for sale shall be deemed a manufacturer of filled cheese.

(4) WHOLESALE DEALER.-Every person, firm, or corporation who sells or offers for sale filled cheese, in the original manufacturer's packages for resale, or to retail dealers as defined in paragraph (5) shall be deemed a wholesale dealer in filled cheese.

(5) RETAIL DEALER.-Every person who sells filled cheese at retail, not for resale, and for actual consumption, shall be regarded as a retail dealer in filled cheese.