CHAPTER ELEVEN. MIXED FLOUR. [Sections 35 to 49, act of June 13, 1898 (30 Stat., 448), as amended by act April 12, 1902 (32 Stat., 96).] SEC. 35. [Act June 13, 1898 (30 Stat., 467), as amended by sec. 13, act Mar. 2, 1901 (31 Stat., 949), and act of Apr. 12, 1902 (32 Stat., 99).] That for the purposes of this Act, Mixed flour de- the words "mixed flour" shall be taken and construed fined. Special taxes. 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. See pages 7-8, Regulations, No. 25, revised August, 1907. "Pancake" and "Compound" Flours are classed as "mixed flour" if wheat flour is principal ingredient. (T. D. 971, Jan. 27, 1906.) SEC. 36. That every person, firm, or corporation, before engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and forty-two and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties therein imposed for any violation thereof. 310 Mixed flour-Investigations by collectors as to proper returns. (T. D. 471, Feb. 6, 1902.) marks ages. and SEC. 37. That every person, firm, or corporation mak- Packages ing, packing, or repacking mixed flour shall plainly mark brands. 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 Cards in packthan 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 Penalty. 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. acter. Pages 12-13, Regulations, No. 25, revised August, 1907. SEC. 38. That all sales and consignments of mixed flour Packages, charshall 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 Penalty. * 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. SEC. 39. That in addition to the branding and marking Label. 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 dol- Penalty. lars for each label so removed. Tax on product. SEC. 40. That 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 one-half 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 Coupon stamps. section shall be represented by coupon stamps, and the Laws applica- provisions of existing laws governing the engraving, issue, ble. taxable. 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 Repacked, not 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. Notice. Penalty. Assessment of stamp tax. mixed flour, tax Cartons or other small unstamped packages in original packages, page 16, Regulations, No. 25. SEC. 41. That 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. Imported SEC. 42. That all mixed flours, imported from foreign thereon, etc. 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 SEC. 43. That any person, firm, or corporation know- Penalty. port. SEC. 44. That mixed flour may be removed from the Removal for explace 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. See Regulations No. 29 relative to all exportations under Int. ages; stamps de SEC. 45. That whenever any package containing mixed, Empty packflour is emptied it shall be the duty of the person in whose stroyed. possession it is to destroy the stamp thereon. Any person Penalty. disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon conviction, be punished by a fine not exceeding the sum of twenty-five dollars. erable. SEC. 46. That all fines, penalties, and forfeitures im- Penalties recovposed by section thirty-six to section forty-five, both inclusive, of this Act may be recovered in any court of competent jurisdiction. Commissioner. SEC. 47. That the Commissioner of Internal Revenue, Regulations by with the approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section fortynine, both inclusive, of this Act (and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying Penalty for subsequent violation. Effective, date when. said last-mentioned provisions of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number.) Regulations No. 25 revised August, 1907. The provision in regard to employment of clerks and agents is obsolete. As to agents, see Leg. Ex. and Jud. Appro. Act of April 28, 1902, page 68. SEC. 48. That any person, firm, or corporation found guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-five, both inclusive, relating to the manufacture and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days. pas SEC. 49. That the provisions of this Act relating to the manufacture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the sage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirtysix to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act. |