Sec. CHAPTER ELEVEN. MIXED FLOUR. [SECTION 35 to 49, ACT OF JUNE 13, 1898. (30 Stat. 448.)] 35. Mixed flour defined. 36. Special tax. (In effect August 12, 1898.) 37. Marks and brands; penalty. 38. Packages; penalty. 39. Label; penalty. 40. Tax, stamps, laws applicable. packed flour; penalty. Re 41. Assessment of tax on mixed flour when removed without stamps. 42. Tax on imported mixed flour; penalty. Sec. 43. Penalty and forfeiture. 45. Destruction of stamps on empty 46. Penalties recoverable. 47. Regulations. Additional clerks and agents. 48. Penalty for subsequent violations. 49. Date when act takes effect. fined. SEC. 35. That for the purposes of this Act the words Mixed flour de "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 manufac tured product of any other grain or other material than wheat. To constitute mixed flour the principal constituent of the mixture must be wheat flour. (Circular No. 188, Int. Rev. No. 514, Oct. 15, 1898; Vol. 2 Treas. Dec., No. 20203.) SEC. 36. That every person, firm, or corporation, before Special tax. 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. SEC. 37. That every person, firm, or corporation making, Marks and packing, or repacking mixed flour shall plainly mark or brands. 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 dour," 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 Penalty. Packages. Label. Penalty. Tax. 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. SEC. 38. That 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. SEC. 39. That 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. Regulation concerning the placing of caution labels upon packages of mixed flour. (Dept. Cir. No. 73; Int. Rev. No. 533, May 17, 1899; Vol. 1, Treas. Dec., No. 21168; Series 7, No. 25, p. 14.) Regulation concerning the placing of a card, label, or other printed matter inside of package of mixed flour. (Dept. Cir. No. 189; Int. Rev. No. 515, Oct. 18, 1898; Vol. 2, Treas. Dec., No. 20204; Series 7, No. 25, p. 13.) 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 Stamps, laws or packing said flour. The tax levied by this section shall applicable. be represented by coupon stamps, and the provisions of existing laws governing the engraving, issue, sale, accounta bility, 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 re- Repacked flour. packed 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 hun- Penalty. dred dollars, or by imprisonment not to exceed one year. 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. Assessment. flour. SEC. 42. That all mixed flours, imported from foreign Imported mixed 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 hun- Penalty. dred dollars. SEC. 43. That 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 Penalty and States all the articles so purchased or received, or the full value thereof. forfeiture. export. SEC. 44. That mixed flour may be removed from the Removal for place of manufacture or from the place where packed for export to a foreign country without payment of tax or affix Destruction of stamps. Penalty. Penalties coverable. Regulations. re ing 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. Regulations, Series 7, No. 25, Supplement No. 1: Concerning exportation of mixed flour. SEC. 45. That 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 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. SEC. 46. That all fines, penalties, and forfeitures imposed by section thirty-six to section forty-five, both inclusive, of this Act may be recovered in any court of competent jurisdiction. SEC. 47. That the Commissioner of Internal Revenue, 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 said lastmentioned provisions of this Act into effect, is hereby and authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number. Additional clerks agents. Penalty for subsequent violations. Date of taking effect. Regulations concerning mixed flour.-Series 7, No. 25. 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 pen. alties herein imposed, be imprisoned not less than thirty days nor more than ninety days. 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 passage 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 thirty-six 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. CHAPTER TWELVE. LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. [Sections 29 and 30. Act of June 13, 1898. (30 Stat., 464.)] distributive SEC. 29. Act of June 13, 1898. (30 Stat., 464.) That any person Legacies and or persons having in charge or trust, as administrators, shares where the executors, or trustees, any legacies or distributive shares whole amount of personal proparising from personal property, where the whole amount of erty left exceeds such personal property as aforesaid shall exceed the sum of $10,000. ten thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as follows-that is to say: Where the whole amount of said personal property shall exceed in value ten thousand and shall not exceed in value the sum of twenty-five thousand dollars the tax shall be: Lineal issue or lineal ancestor, First. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or brother or sister. lineal ancestor, brother, or sister to the person who died possessed of such property, as aforesaid, at the rate of seventy-five cents for each and every hundred dollars of the clear value of such interest in such property. a brother or sis ter. Second. Where the person or persons entitled to any Descendant of beneficial interest in such property shall be the descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. ter of the father Third. Where the person or persons entitled to any bene- Brother or sisficial interest in such property shall be the brother or or mother or a sister of the father or mother, or a descendant of a brother descendant. or sister of the father or mother, of the person who died possessed as aforesaid, at the rate of three dollars for |