Referring to Circular No. 13 of this Office, dated December 20, 1904, and to Circular No. 17 of this Office, dated March 8, 1906, the following food standards are hereby established as superseding and supplemental to those proclaimed on the dates above named.
James Wilson,
Secretary of Agriculture.
Washington, D. C., June 26, 1906.
The Honorable the Secretary of Agriculture:
Sir: The undersigned, representing the Association of Official Agricultural Chemists of the United States and the Interstate Food Commission, and commissioned by you, under authority given by the act of Congress approved March 3, 1903, to collaborate with you “to establish standards of purity for food products and to determine what are regarded as adulterations therein,” respectfully report that they have carefully reviewed, in the light of recent investigations and correspondence, the standards earlier recommended by them and have prepared a set of amended schedules, in which certain changes have been introduced for the purpose of securing increased accuracy of expression and a more perfect correspondence of the chemical limits to the normal materials designated, and from which standards previously proclaimed for several manufactured articles have been omitted because of the unsatisfactory condition of trade nomenclature as applied thereto; and also additional schedules of standards for ice creams, vegetables and vegetable products, tea, and coffee. They respectfully recommend that the standards herewith submitted be approved and proclaimed as the established standards, superseding and supplementing those established on December 20, 1904, and March 8, 1906.
The principles that have guided us in the formulation of these standards are appended hereto.
The several schedules of additional standards recommended have been submitted, in a tentative form, to the manufacturing firms and the trade immediately interested, and also to the State food-control officials for criticism.
Respectfully,
William Frear,
Edward H. Jenkins,
M. A. Scovell,
H. A. Weber,
H. W. Wiley,
Committee on Food Standards, Association of Official Agricultural Chemists.
Richard Fischer,
Representing the Interstate Food Commission.
Washington, D.C., June 26, 1906.
The general considerations which have guided the committee in preparing the standards for food products are the following:
1. The standards are expressed in the form of definitions, with or without accompanying specifications of limit in composition.
2. The main classes of food articles are defined before the subordinate classes are considered.
3. The definitions are so framed as to exclude from the articles defined substances not included in the definitions.
4. The definitions include, where possible, those qualities which make the articles described wholesome for human food.
5. A term defined in any of the several schedules has the same meaning wherever else it is used in this report.
6. The names of food products herein defined usually agree with existing American trade or manufacturing usage; but where such usage is not clearly established or where trade names confuse two or more articles for which specific designations are desirable, preference is given to one of the several trade names applied.
7. Standards are based upon data representing materials produced under American conditions and manufactured by American processes or representing such varieties of foreign articles as are chiefly imported for American use.
8. The standards fixed are such that a departure of the articles to which they apply, above the maximum or below the minimum limit prescribed, is evidence that such articles are of inferior or abnormal quality.
9. The limits fixed as standard are not necessarily the extremes authentically recorded for the article in question, because such extremes are commonly due to abnormal conditions of production and are usually accompanied by marks of inferiority or abnormality readily perceived by the producer or manufacturer.
1. Meat, flesh, is any clean, sound, dressed, and properly prepared edible part of animals in good health at the time of slaughter, and if it bears a name descriptive of its kind, composition, or origin, it corresponds thereto. The term “animals,” as herein used, includes not only mammals, but fish, fowl, crustaceans, mollusks, and all other animals used as food.
2. Fresh meat is meat from animals recently slaughtered and properly cooled until delivered to the consumer.
3. Cold storage meat is meat from animals recently slaughtered and preserved by refrigeration until delivered to the consumer.[37]
[37] The establishment of proper periods of time for cold storage is reserved for future consideration when the investigations on this subject, authorized by Congress, are completed.
4. Salted, pickled, and smoked meats are unmixed meats preserved by salt, sugar, vinegar, spices, or smoke, singly or in combination, whether in bulk or in suitable containers.[38]
1. Manufactured meats are meats not included in paragraphs 2, 3, and 4, whether simple or mixed, whole or comminuted, in bulk or in suitable containers,[38] with or without the addition of salt, sugar, vinegar, spices, smoke, oils, or rendered fat. If they bear names descriptive of kind, composition, or origin, they correspond thereto, and when bearing such descriptive names, if force or flavoring meats are used, the kind and quantity thereof are made known.
[38] Suitable containers for keeping moist food products such as sirups, honey, condensed milk, soups, meat extracts, meats, manufactured meats, and undried fruits and vegetables, and wrappers in contact with food products, contain on their surfaces, in contact with the food product, no lead, antimony, arsenic, zinc, or copper, or any compounds thereof or any other poisonous or injurious substance. If the containers are made of tin plate they are outside-soldered and the plate in no place contains less than one hundred and thirteen (113) milligrams of tin on a piece five (5) centimeters square or one and eight-tenths (1.8) grains on a piece two (2) inches square.
The inner coating of the containers is free from pin-holes, blisters, and cracks.
If the tin plate is lacquered, the lacquer completely covers the tinned surface within the container and yields to the contents of the container no lead, antimony, arsenic, zinc, or copper or any compounds thereof, or any other poisonous or injurious substance.
(Schedule in preparation.)
1. Lard is the rendered fresh fat from hogs in good health at the time of slaughter, is clean, free from rancidity, and contains, necessarily incorporated in the process of rendering, not more than one (1) percent of substances, other than fatty acids and fat.
2. Leaf lard is lard rendered at moderately high temperatures from the internal fat of the abdomen of the hog, excluding that adherent to the intestines, and has an iodin number not greater than sixty (60).
3. Neutral lard is lard rendered at low temperatures.
1. Milk is the fresh, clean, lacteal secretion obtained by the complete milking of one or more healthy cows, properly fed and kept, excluding that obtained within fifteen days before and ten days after calving, and contains not less than eight and one-half (8.5) percent of solids not fat, and not less than three and one-quarter (3.25) percent of milk fat.
2. Blended milk is milk modified in its composition so as to have a definite and stated percentage of one or more of its constituents.
3. Skim milk is milk from which a part or all of the cream has been removed and contains not less than nine and one-quarter (9.25) percent of milk solids.
4. Pasteurized milk is milk that has been heated below boiling but sufficiently to kill most of the active organisms present and immediately cooled to 50° Fahr. or lower.
5. Sterilized milk is milk that has been heated at the temperature of boiling water or higher for a length of time sufficient to kill all organisms present.
6. Condensed milk, evaporated milk, is milk from which a considerable portion of water has been evaporated, and contains not less than twenty-eight (28) percent of milk solids of which not less than twenty-seven and five-tenths (27.5) percent is milk fat.
7. Sweetened condensed milk is milk from which a considerable portion of water has been evaporated and to which sugar (sucrose) has been added, and contains not less than twenty-eight (28) percent of milk solids, of which not less than twenty-seven and five-tenths (27.5) percent is milk fat.
8. Condensed skim milk is skim milk from which a considerable portion of water has been evaporated.
9. Buttermilk is the product that remains when butter is removed from milk or cream in the process of churning.
10. Goat’s milk, ewe’s milk, et cetera, are the fresh, clean, lacteal secretions, free from colostrum, obtained by the complete milking of healthy animals other than cows, properly fed and kept, and conform in name to the species of animal from which they are obtained.
1. Cream is that portion of milk, rich in milk fat, which rises to the surface of milk on standing, or is separated from it by centrifugal force, is fresh and clean and contains not less than eighteen (18) percent of milk fat.
2. Evaporated cream, clotted cream, is cream from which a considerable portion of water has been evaporated.
1. Milk fat, butter fat, is the fat of milk, and has a Reichert-Meissl number not less than twenty-four (24) and a specific gravity not less than 0.905 (40° C. 40° C.).
1. Butter is the clean, non-rancid product made by gathering in any manner the fat of fresh or ripened milk or cream into a mass, which also contains a small portion of the other milk constituents, with or without salt, and contains not less than eighty-two and five-tenths (82.5) percent of milk fat. By acts of Congress approved August 2, 1886, and May 9, 1902, butter may also contain added coloring matter.
2. Renovated butter, process butter, is the product made by melting butter and reworking, without the addition or use of chemicals or any substances except milk, cream, or salt, and contains not more than sixteen (16) percent of water and at least eighty-two and five-tenths (82.5) percent of milk fat.
1. Cheese is the sound, solid, and ripened product made from milk or cream by coagulating the casein thereof with rennet or lactic acid, with or without the addition of ripening ferments and seasoning, and contains, in the water-free substance, not less than fifty (50) percent of milk fat. By act of Congress, approved June 6, 1896, cheese may also contain added coloring matter.
2. Skim milk cheese is the sound, solid, and ripened product, made from skim milk by coagulating the casein thereof with rennet or lactic acid, with or without the addition of ripening ferments and seasoning.
3. Goat’s milk cheese, ewe’s milk cheese, et cetera, are the sound, ripened products made from the milks of the animals specified, by coagulating the casein thereof with rennet or lactic acid, with or without the addition of ripening ferments and seasoning.
1. Ice cream is a frozen product made from cream and sugar, with or without a natural flavoring, and contains not less than fourteen (14) percent of milk fat.
2. Fruit ice cream is a frozen product made from cream, sugar, and sound, clean, mature fruits, and contains not less than twelve (12) percent of milk fat.
3. Nut ice cream is a frozen product made from cream, sugar, and sound, non-rancid nuts, and contains not less than twelve (12) percent of milk fat.
1. Whey is the product remaining after the removal of fat and casein from milk in the process of cheese-making.
2. Kumiss is the product made by the alcoholic fermentation of mare’s or cow’s milk.
1. Grain is the fully matured, clean, sound, air-dry seed of wheat, maize, rice, oats, rye, buckwheat, barley, sorghum, millet, or spelt.
2. Meal is the clean, sound product made by grinding grain.
3. Flour is the fine, clean, sound product made by bolting wheat meal and contains not more than thirteen and one-half (13.5) percent of moisture, not less than one and twenty-five hundredths (1.25) percent of nitrogen, not more than one (1) percent of ash, and not more than fifty hundredths (0.50) percent of fiber.
4. Graham flour is unbolted wheat meal.
5. Gluten flour is the clean, sound product made from flour by the removal of starch and contains not less than five and six-tenths (5.6) percent of nitrogen and not more than ten (10) percent of moisture.
6. Maize meal, corn meal, Indian corn meal, is meal made from sound maize grain and contains not more than fourteen (14) percent of moisture, not less than one and twelve-hundredths (1.12) percent of nitrogen, and not more than one and six-tenths (1.6) percent of ash.
7. Rice is the hulled, or hulled and polished grain of Oryza sativa.
8. Oatmeal is meal made from hulled oats and contains not more than twelve (12) percent of moisture, not more than one and five-tenths (1.5) percent of crude fiber, not less than two and twenty-four hundredths (2.24) percent of nitrogen, and not more than two and two-tenths (2.2) percent of ash.
9. Rye flour is the fine, clean, sound product made by bolting rye meal and contains not more than thirteen and one-half (13.5) percent of moisture, not less than one and thirty-six hundredths (1.36) percent of nitrogen, and not more than one and twenty-five hundredths (1.25) percent of ash.
10. Buckwheat flour is bolted buckwheat meal and contains not more than twelve (12) percent of moisture, not less than one and twenty-eight hundredths (1.28) percent of nitrogen, and not more than one and seventy-five hundredths (1.75) percent of ash.
(Except fruit juices, fresh, sweet, and fermented, and vinegars.)
1. Fruits are the clean, sound, edible, fleshy fructifications of plants, distinguished by their sweet, acid, and ethereal flavors.
2. Dried fruit[39] is the clean, sound product made by drying mature, properly prepared, fresh fruit in such a way as to take up no harmful substance, and conforms in name to the fruit used in its preparation; sun-dried fruit is dried fruit made by drying without the use of artificial means; evaporated fruit is dried fruit made by drying with the use of artificial means.
[39] The subject of sulfurous acid in dried fruits is reserved for consideration in connection with the schedule “Preservatives and Coloring Matters.”
3. Evaporated apples are evaporated fruit made from peeled and cored apples, and contain not more than twenty-seven (27) percent of moisture determined by the usual commercial method of drying for four (4) hours at the temperature of boiling water.
(Standards for other dried fruits are in preparation.)
4. Canned fruit is the sound product made by sterilizing clean, sound, properly matured and prepared fresh fruit, by heating, with or without sugar (sucrose) and spices, and keeping in suitable, clean, hermetically sealed containers and conforms in name to the fruit used in its preparation.
5. Preserve[40] is the sound product made from clean, sound, properly matured and prepared fresh fruit and sugar (sucrose) sirup, with or without spices or vinegar, and conforms in name to that of the fruit used, and in its preparation not less than forty-five (45) pounds of fruit are used to each fifty-five (55) pounds of sugar.
6. Honey preserve[40] is preserve in which honey is used in place of sugar (sucrose) sirup.
7. Glucose preserve[40] is preserve in which a glucose product is used in place of sugar (sucrose) sirup.
8. Jam, marmalade,[40] is the sound product made from clean, sound, properly matured and prepared fresh fruit and sugar (sucrose), with or without spices or vinegar, by boiling to a pulpy or semisolid consistence, and conforms in name to the fruit used, and in its preparation not less than forty-five (45) pounds of fruit are used to each fifty-five (55) pounds of sugar.
9. Glucose jam, glucose marmalade,[40] is jam in which a glucose product is used in place of sugar (sucrose).
10. Fruit butter[40] is the sound product made from fruit juice and clean, sound, properly matured and prepared fruit, evaporated to a semisolid mass of homogeneous consistence, with or without the addition of sugar and spices or vinegar, and conforms in name to the fruit used in its preparation.
11. Glucose fruit butter[40] is fruit butter in which a glucose product is used in place of sugar (sucrose).
12. Jelly[40] is the sound, semisolid, gelatinous product made by boiling clean, sound, properly matured and prepared fresh fruit with water, concentrating the expressed and strained juice, to which sugar (sucrose) is added, and conforms in name to the fruit used in its preparation.
13. Glucose jelly[40] is jelly in which a glucose product is used in place of sugar (sucrose).
[40] Products made with mixtures of sugar, glucose, and honey, or any two thereof, are reserved for future consideration.
1. Vegetables are the succulent, clean, sound, edible parts of herbaceous plants used for culinary purposes.
2. Dried vegetables are the clean, sound products made by drying properly matured and prepared vegetables in such a way as to take up no harmful substance, and conform in name to the vegetables used in their preparation; sun-dried vegetables are dried vegetables made by drying without the use of artificial means; evaporated vegetables are dried vegetables made by drying with the use of artificial means.
3. Canned vegetables are sound, properly matured and prepared fresh vegetables, with or without salt, sterilized by heat, with or without previous cooking in vessels from which they take up no metallic substance, kept in suitable, clean, hermetically sealed containers, are sound and conform in name to the vegetables used in their preparation.
4. Pickles are clean, sound, immature cucumbers, properly prepared, without taking up any metallic compound other than salt, and preserved in any kind of vinegar, with or without spices; pickled onions, pickled beets, pickled beans, and other pickled vegetables are vegetables prepared as described above, and conform in name to the vegetables used.
5. Salt pickles are clean, sound, immature cucumbers, preserved in a solution of common salt, with or without spices.
6. Sweet pickles are pickled cucumbers or other vegetables in the preparation of which sugar (sucrose) is used.
7. Sauerkraut is clean, sound, properly prepared cabbage, mixed with salt, and subjected to fermentation.
8. Catchup (ketchup, catsup) is the clean, sound product made from the properly prepared pulp of clean, sound, fresh, ripe tomatoes, with spices and with or without sugar and vinegar; mushroom catchup, walnut catchup, et cetera, are catchups made as above described and conform in name to the substances used in their preparation.
SUGARS.
1. Sugar is the product chemically known as sucrose (saccharose) chiefly obtained from sugar cane, sugar beets, sorghum, maple, and palm.
2. Granulated, loaf, cut, milled, and powdered sugars are different forms of sugar and contain at least ninety-nine and five-tenths (99.5) percent of sucrose.
3. Maple sugar is the solid product resulting from the evaporation of maple sap, and contains, in the water-free substance, not less than sixty-five one-hundredths (0.65) percent of maple sugar ash.
4. Massecuite, melada, mush sugar, and concrete are products made by evaporating the purified juice of a sugar-producing plant, or a solution of sugar, to a solid or semisolid consistence, and in which the sugar chiefly exists in a crystalline state.
MOLASSES AND REFINER’S SIRUP.
1. Molasses is the product left after separating the sugar from massecuite, melada, mush sugar, or concrete, and contains not more than twenty-five (25) percent of water and not more than five (5) percent of ash.
2. Refiners’ sirup, treacle, is the residual liquid product obtained in the process of refining raw sugars and contains not more than twenty-five (25) percent of water and not more than eight (8) percent of ash.
SIRUPS.
1. Sirup is the sound product made by purifying and evaporating the juice of a sugar-producing plant without removing any of the sugar.
2. Sugar-cane sirup is sirup made by the evaporation of the juice of the sugar cane or by the solution of sugar-cane concrete, and contains not more than thirty (30) percent of water and not more than two and five-tenths (2.5) percent of ash.
3. Sorghum sirup is sirup made by the evaporation of sorghum juice or by the solution of sorghum concrete, and contains not more than thirty (30) percent of water and not more than two and five-tenths (2.5) percent of ash.
4. Maple sirup is sirup made by the evaporation of maple sap or by the solution of maple concrete, and contains not more than thirty-two (32) percent of water and not less than forty-five hundredths (0.45) percent of maple sirup ash.
5. Sugar sirup is the product made by dissolving sugar to the consistence of a sirup and contains not more than thirty-five (35) percent of water.
1. Starch sugar is the solid product made by hydrolyzing starch or a starch-containing substance until the greater part of the starch is converted into dextrose. Starch sugar appears in commerce in two forms, anhydrous starch sugar and hydrous starch sugar. The former, crystallized without water of crystallization, contains not less than ninety-five (95) percent of dextrose and not more than eight-tenths (0.8) percent of ash. The latter, crystallized with water of crystallization, is of two varieties—70 sugar, also known as brewers’ sugar, contains not less than seventy (70) percent of dextrose and not more than eight-tenths (0.8) percent of ash; 80 sugar, climax or acme sugar, contains not less than eighty (80) percent of dextrose and not more than one and one-half (1.5) percent of ash.
The ash of all these products consists almost entirely of chlorids and sulfates.
2. Glucose, mixing glucose, confectioner’s glucose, is a thick, sirupy, colorless product made by incompletely hydrolyzing starch, or a starch-containing substance, and decolorizing and evaporating the product. It varies in density from forty-one (41) to forty-five (45) degrees Baumé at a temperature of 100° Fahr. (37.7° C.), and conforms in density, within these limits, to the degree Baumé it is claimed to show, and for a density of forty-one (41) degrees Baumé contains not more than twenty-one (21) percent and for a density of forty-five (45) degrees not more than fourteen (14) percent of water. It contains on a basis of forty-one (41) degrees Baumé not more than one (1) percent of ash, consisting chiefly of chlorids and sulfates.
1. Candy is a product made from a saccharine substance or substances with or without the addition of harmless coloring, flavoring, or filling materials and contains no terra alba, barytes, talc, chrome yellow, or other mineral substances, or poisonous colors or flavors, or other ingredients deleterious or detrimental to health, or any vinous, malt, or spiritous liquor or compound, or narcotic drug.
1. Honey is the nectar and saccharine exudations of plants gathered, modified, and stored in the comb by honey bees (Apis mellifica and A. dorsata); is lævo-rotatory, contains not more than twenty-five (25) percent of water, not more than twenty-five hundredths (0.25) percent of ash, and not more than eight (8) percent of sucrose.
2. Comb honey is honey contained in the cells of the comb.
3. Extracted honey is honey which has been separated from the uncrushed comb by centrifugal force or gravity.
4. Strained honey is honey removed from the crushed comb by straining or other means.
1. Spices are aromatic vegetable substances used for the seasoning of food and from which no portion of any volatile oil or other flavoring principle has been removed and which are clean, sound, and true to name.
2. Allspice, pimento, is the dried fruit of the Pimenta pimenta (L.) Karst., and contains not less than eight (8) percent of quercitannic acid[41]; not more than six (6) percent of total ash, not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid, and not more than twenty-five (25) percent of crude fiber.
3. Anise is the fruit of the Pimpinella anisum L.
4. Bay leaf is the dried leaf of Laurus nobilis L.
5. Capers are the flower buds of Capparis spinosa L.
6. Caraway is the fruit of Carum carvi L.
CAYENNE AND RED PEPPERS.
7. Red pepper is the red, dried, ripe fruit of any species of Capsicum.
8. Cayenne pepper, cayenne, is the dried ripe fruit of Capsicum frutescens L., Capsicum baccatum L., or some other small-fruited species of Capsicum, and contains not less than fifteen (15) percent of non-volatile ether extract; not more than six and five-tenths (6.5) percent of total ash; not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid; not more than one and five-tenths (1.5) percent of starch, and not more than twenty-eight (28) percent of crude fiber.
9. Paprika is the dried ripe fruit of Capsicum annum L., or some other large-fruited species of Capsicum, excluding seeds and stems.
10. Celery seed is the dried fruit of Apium graveolens L.
11. Cinnamon is the dried bark of any species of the genus Cinnamomum from which the outer layers may or may not have been removed.
12. True cinnamon is the dried inner bark of Cinnamomum zeylanicum Breyne.
13. Cassia is the dried bark of various species of Cinnamomum, other than Cinnamomum zeylanicum, from which the outer layers may or may not have been removed.
14. Cassia buds are the dried immature fruit of species of Cinnamomum.
15. Ground cinnamon, ground cassia, is a powder consisting of cinnamon, cassia, or cassia buds, or a mixture of these spices and contains not more than six (6) percent of total ash and not more than two (2) percent of sand.
16. Cloves are the dried flower buds of Caryophyllus aromaticus L., which contain not more than five (5) percent of clove stems; not less than ten (10) percent of volatile ether extract; not less than twelve (12) percent of quercitannic acid;[41] not more than eight (8) percent of total ash; not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid, and not more than ten (10) percent of crude fiber.
[41] Calculated from the total oxygen absorbed by the aqueous extract.
17. Coriander is the dried fruit of Coriandrum sativum L.
18. Cumin seed is the fruit of Cuminum cyminum L.
19. Dill seed is the fruit of Anethum graveolens L.
20. Fennel is the fruit of Fœniculum fœniculum (L.) Karst.
21. Ginger is the washed and dried or decorticated and dried rhizome of Zingiber zingiber (L.) Karst., and contains not less than forty-two (42) percent of starch; not more than eight (8) percent of crude fiber, not more than six (6) percent of total ash, not more than one (1) percent of lime, and not more than three (3) percent of ash insoluble in hydrochloric acid.
22. Limed ginger, bleached ginger, is whole ginger coated with carbonate of lime and contains not more than ten (10) percent of ash, not more than four (4) percent of carbonate of lime, and conforms in other respects to the standard for ginger.
23. Horse-radish is the root of Rorippa armoracia (L.) Hitchcock, either by itself or ground and mixed with vinegar.
24. Mace is the dried arillus of Myristica fragrans Houttuyn, and contains not less than twenty (20) nor more than thirty (30) percent of non-volatile ether extract, not more than three (3) percent of total ash, and not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid, and not more than ten (10) percent of crude fiber.
25. Macassar mace, Papua mace, is the dried arillus of Myristica argentea Warb.
26. Bombay mace is the dried arillus of Myristica malabarica Lamarck.
27. Marjoram is the leaf, flower and branch of Majorana majorana (L.) Karst.
28. Mustard seed is the seed of Sinapis alba L. (white mustard), Brassica nigra (L.) Koch (black mustard), or Brassica juncea (L.) Cosson (black or brown mustard).
29. Ground mustard is a powder made from mustard seed, with or without the removal of the hulls and a portion of the fixed oils, and contains not more than two and five-tenths (2.5) percent of starch and not more than eight (8) percent of total ash.
30. Prepared mustard, German mustard, French mustard, mustard paste, is a paste composed of a mixture of ground mustard seed or mustard flour with salt, spices, and vinegar, and, calculated free from water, fat, and salt, contains not more than twenty-four (24) percent of carbohydrates, calculated as starch, determined according to the official methods, not more than twelve (12) percent of crude fiber nor less than thirty-five (35) percent of protein, derived solely from the materials named.
31. Nutmeg is the dried seed of the Myristica fragrans Houttuyn, deprived of its testa, with or without a thin coating of lime, and contains not less than twenty-five (25) percent of non-volatile ether extract, not more than five (5) percent of total ash, not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid, and not more than ten (10) percent of crude fiber.
32. Macassar nutmeg, Papua nutmeg, male nutmeg, long nutmeg, is the dried seed of Myristica argentea Warb. deprived of its testa.
PEPPER.
33. Black pepper is the dried immature berry of Piper nigrum L. and contains not less than six (6) percent of non-volatile ether extract, not less than twenty-five (25) percent of starch, not more than seven (7) percent of total ash, not more than two (2) percent of ash insoluble in hydrochloric acid, and not more than fifteen (15) percent of crude fiber. One hundred parts of the non-volatile ether extract contain not less than three and one quarter (3.25) parts of nitrogen. Ground black pepper is the product made by grinding the entire berry and contains the several parts of the berry in their normal proportions.
34. Long pepper is the dried fruit of Piper longum L.
35. White pepper is the dried mature berry of Piper nigrum L. from which the outer coating or the outer and inner coatings have been removed and contains not less than six (6) percent of non-volatile ether extract, not less than fifty (50) percent of starch, not more than four (4) percent of total ash, not more than five-tenths (0.5) percent of ash insoluble in hydrochloric acid, and not more than five (5) percent of crude fiber. One hundred parts of the non-volatile ether extract contain not less than four (4) parts of nitrogen.
36. Saffron is the dried stigma of Crocus sativus L.
37. Sage is the leaf of Salvia officinalis L.
38. Savory, summer savory, is the leaf, blossom, and branch of Satureja hortensis L.
39. Thyme is the leaf and tip of blooming branches of Thymus vulgaris L.
1. A flavoring extract[42] is a solution in ethyl alcohol of proper strength of the sapid and odorous principles derived from an aromatic plant, or parts of the plant, with or without its coloring matter, and conforms in name to the plant used in its preparation.
2. Almond extract is the flavoring extract prepared from oil of bitter almonds, free from hydrocyanic acid, and contains not less than one (1) percent by volume of oil of bitter almonds.
2.[42] Oil of bitter almonds, commercial, is the volatile oil obtained from the seed of the bitter almond (Amygdalus communis L.), the apricot (Prunus armeniaca L.), or the peach (Amygdalus persica L.).
3. Anise extract is the flavoring extract prepared from oil of anise, and contains not less than three (3) percent by volume of oil of anise.
3.[42] Oil of anise is the volatile oil obtained from the anise seed.
4. Celery seed extract is the flavoring extract prepared from celery seed or the oil of celery seed, or both, and contains not less than three-tenths (0.3) percent by volume of oil of celery seed.
4.[42] Oil of celery seed is the volatile oil obtained from celery seed.
5. Cassia extract is the flavoring extract prepared from oil of cassia and contains not less than two (2) percent by volume of oil of cassia.
5.[42] Oil of cassia is the lead-free volatile oil obtained from the leaves or bark of Cinnamomum cassia Bl., and contains not less than seventy-five (75) percent by weight of cinnamic aldehyde.
6. Cinnamon extract is the flavoring extract prepared from oil of cinnamon, and contains not less than two (2) percent by volume of oil of cinnamon.
6.[42] Oil of cinnamon is the lead-free volatile oil obtained from the bark of the Ceylon cinnamon (Cinnamomum zeylanicum Breyne), and contains not less than sixty-five (65) percent by weight of cinnamic aldehyde and not more than ten (10) percent by weight of eugenol.
7. Clove extract is the flavoring extract prepared from oil of cloves, and contains not less than two (2) percent by volume of oil of cloves.
7.[42] Oil of cloves is the lead-free, volatile oil obtained from cloves.
[42] The flavoring extracts herein described are intended solely for food purposes and are not to be confounded with similar preparations described in the Pharmacopœia for medicinal purposes.
8. Ginger extract is the flavoring extract prepared from ginger and contains in each one hundred (100) cubic centimeters, the alcohol-soluble matters from not less than twenty (20) grams of ginger.
9. Lemon extract is the flavoring extract prepared from oil of lemon, or from lemon peel, or both, and contains not less than five (5) percent by volume of oil of lemon.
9a. Oil of lemon is the volatile oil obtained, by expression or alcoholic solution, from the fresh peel of the lemon (Citrus limonum L.), has an optical rotation (25° C.) of not less than +60° in a 100-millimeter tube, and contains not less than four (4) percent by weight of citral.
10. Terpeneless extract of lemon is the flavoring extract prepared by shaking oil of lemon with dilute alcohol, or by dissolving terpeneless oil of lemon in dilute alcohol, and contains not less than two-tenths (0.2) percent by weight of citral derived from oil of lemon.
10a. Terpeneless oil of lemon is oil of lemon from which all or nearly all of the terpenes have been removed.
11. Nutmeg extract is the flavoring extract prepared from oil of nutmeg, and contains not less than two (2) percent by volume of oil of nutmeg.
11a. Oil of nutmeg is the volatile oil obtained from nutmegs.
12. Orange extract is the flavoring extract prepared from oil of orange, or from orange peel, or both, and contains not less than five (5) percent by volume of oil of orange.
12a. Oil of orange is the volatile oil obtained, by expression or alcoholic solution, from the fresh peel of the orange (Citrus aurantium L.) and has an optical rotation (25° C.) of not less than +95° in a 100-millimeter tube.
13. Terpeneless extract of orange is the flavoring extract prepared by shaking oil of orange with dilute alcohol, or by dissolving terpeneless oil of orange in dilute alcohol, and corresponds in flavoring strength to orange extract.
13a. Terpeneless oil of orange is oil of orange from which all or nearly all of the terpenes have been removed.
14. Peppermint extract is the flavoring extract prepared from oil of peppermint, or from peppermint, or both, and contains not less than three (3) percent by volume of oil of peppermint.
14a. Peppermint is the leaves and flowering tops of Mentha piperita L.
14b. Oil of peppermint is the volatile oil obtained from peppermint and contains not less than fifty (50) percent by weight of menthol.
15. Rose extract is the flavoring extract prepared from otto of roses, with or without red rose petals, and contains not less than four-tenths (0.4) percent by volume of otto of roses.
15a. Otto of roses is the volatile oil obtained from the petals of Rosa damascena Mill., R. centifolia L., or R. moschata Herrm.
16. Savory extract is the flavoring extract prepared from oil of savory, or from savory, or both, and contains not less than thirty-five hundredths (0.35) percent by volume of oil of savory.
16a. Oil of savory is the volatile oil obtained from savory.
17. Spearmint extract is the flavoring extract prepared from oil of spearmint, or from spearmint, or both, and contains not less than three (3) percent by volume of oil of spearmint.
17a. Spearmint is the leaves and flowering tops of Mentha spicata L.
17b. Oil of spearmint is the volatile oil obtained from spearmint.
18. Star anise extract is the flavoring extract prepared from oil of star anise, and contains not less than three (3) percent by volume of oil of star anise.
18a. Oil of star anise is the volatile oil distilled from the fruit of the star anise (Illicium verum Hook).
19. Sweet basil extract is the flavoring extract prepared from oil of sweet basil, or from sweet basil, or both, and contains not less than one-tenth (0.1) percent by volume of oil of sweet basil.
19a. Sweet basil, basil, is the leaves and tops of Ocymum basilicum L.
19b. Oil of sweet basil is the volatile oil obtained from basil.
20. Sweet marjoram extract, marjoram extract, is the flavoring extract prepared from the oil of marjoram, or from marjoram, or both, and contains not less than one (1) percent by volume of oil of marjoram.
20a. Oil of marjoram is the volatile oil obtained from marjoram.
21. Thyme extract is the flavoring extract prepared from oil of thyme, or from thyme, or both, and contains not less than two-tenths (0.2) percent by volume of oil of thyme.
21a. Oil of thyme is the volatile oil obtained from thyme.
22. Tonka extract is the flavoring extract prepared from tonka bean, with or without sugar or glycerine, and contains not less than one-tenth (0.1) percent by weight of coumarin extracted from the tonka bean, together with a corresponding proportion of the other soluble matters thereof.
22a. Tonka bean is the seed of Coumarouna odorata Aublet (Dipteryx odorata (Aubl.) Willd.).
23. Vanilla extract is the flavoring extract prepared from vanilla bean, with or without sugar or glycerine, and contains in one hundred (100) cubic centimeters the soluble matters from not less than ten (10) grams of the vanilla bean.
23a. Vanilla bean is the dried, cured fruit of Vanilla planifolia Andrews.
24. Wintergreen extract is the flavoring extract prepared from oil of wintergreen, and contains not less than three (3) percent by volume of oil of wintergreen.
24a. Oil of wintergreen is the volatile oil distilled from the leaves of the Gaultheria procumbens L.
1. Olive oil is the oil obtained from the sound, mature fruit of the cultivated olive tree (Olea europæa L.) and subjected to the usual refining processes; is free from rancidity; has a refractive index (25° C.) not less than one and forty-six hundred and sixty ten-thousandths (1.4660) and not exceeding one and forty-six hundred and eighty ten-thousandths (1.4680); and an iodin number not less than seventy-nine (79) and not exceeding ninety (90).
2. Virgin olive oil is olive oil obtained from the first pressing of carefully selected, hand-picked olives.
3. Cottonseed oil is the oil obtained from the seeds of cotton plants (Gossypium hirsutum L., G. barbadense L., or G. herbaceum L.) and subjected to the usual refining processes; is free from rancidity: has a refractive index (25° C.) not less than one and forty-seven hundred ten-thousandths (1.4700) and not exceeding one and forty-seven hundred and twenty-five ten-thousandths (1.4725); and an iodin number not less than one hundred and four (104) and not exceeding one hundred and ten (110).
4. “Winter-yellow” cottonseed oil is expressed cottonseed oil from which a portion of the stearin has been separated by chilling and pressure, and has an iodin number not less than one hundred and ten (110) and not exceeding one hundred and sixteen (116).
5. Peanut oil, arachis oil, earthnut oil, is the oil obtained from the peanut (Arachis hypogæa L.) and subjected to the usual refining processes; is free from rancidity; has a refractive index (25° C.) not less than one and forty-six hundred and ninety ten-thousandths (1.4690) and not exceeding one and forty-seven hundred and seven ten-thousandths (1.4707); and an iodin number not less than eighty-seven (87) and not exceeding one hundred (100).
6. “Cold-drawn” peanut oil[43] is peanut oil obtained by pressure without heating.
7. Sesame oil, gingili oil, teel oil, is the oil obtained from the seeds of the sesame plants (Sesamum orientale L. and S. radiatum Schum. and Thonn.) and subjected to the usual refining processes; is free from rancidity; has a refractive index (25° C.) not less than one and forty-seven hundred and four ten-thousandths (1.4707) and not exceeding one and forty-seven hundred and seventeen ten-thousandths (1.4717); and an iodin number not less than one hundred and three (103) and not exceeding one hundred and twelve (112).
8. “Cold-drawn” sesame oil[43] is sesame oil obtained by pressure without heating.
9. Poppy-seed oil is the oil obtained from the seed of the poppy (Papaver somniferum L.) subjected to the usual refining processes and free from rancidity.
10. White poppy-seed oil, “cold-drawn” poppy-seed oil,[43] is poppy-seed oil of the first pressing without heating.
11. Coconut oil[43] is the oil obtained from the kernels of the coconut (Cocos nucifera L.) and subjected to the usual refining processes and free from rancidity.
12. Cochin oil is coconut oil prepared in Cochin (Malabar).
13. Ceylon oil is coconut oil prepared in Ceylon.
14. Copra oil is coconut oil prepared from copra, the dried kernels of the coconut.
15. Rape-seed oil, colza oil,[43] is the oil obtained from the seeds of the rape plant (Brassica napus L.) and subjected to the usual refining processes and free from rancidity.
16. “Cold-drawn” rape-seed oil[43] is rape-seed oil obtained by the first pressing without heating.
17. Sunflower oil[43] is the oil obtained from the seeds of the sunflower (Helianthus annuus L.) and subjected to the usual refining processes and free from rancidity.
18. “Cold-drawn” sunflower oil[43] is sunflower oil obtained by the first pressing without heating.
19. Maize oil, corn oil,[43] is the oil obtained from the germ of the maize (Zea mays L.) and subjected to the usual refining processes and free from rancidity.
[43] The fixing of limits for chemical and physical properties is reserved for future consideration.
20. Cocoa butter, cacao butter, is the fat obtained from roasted, sound cocoa beans, and subjected to the usual refining processes; is free from rancidity; has a refractive index (40° C.) not less than one and forty-five hundred and sixty-six ten-thousandths (1.4566) and not exceeding one and forty-five hundred and ninety-eight ten-thousandths (1.4598); an iodin number not less than thirty-three (33) and not exceeding thirty-eight (38); and a melting-point not lower than 30° C. nor higher than 35° C.
21. Cottonseed oil stearin is the solid product made by chilling cottonseed oil and separating the solid portion by filtration, with or without pressure, and having an iodin number not less than eighty-five (85) and not more than one hundred (100).
1. Tea is the leaves and leaf buds of different species of Thea, prepared by the usual trade processes of fermenting, drying, and firing; meets the provisions of the act of Congress approved March 2, 1897, and the regulations made in conformity therewith (Treasury Department Circular 16, February 6, 1905); conforms in variety and place of production to the name it bears; and contains not less than four (4) nor more than seven (7) percent of ash.
1. Coffee is the seed of Coffea arabica L. or Coffea liberica Bull., freed from all but a small portion of its spermoderm, and conforms in variety and place of production to the name it bears.
2. Roasted coffee is coffee which by the action of heat has become brown and developed its characteristic aroma, and contains not less than ten (10) percent of fat and not less than three (3) percent of ash.
1. Cocoa beans are the seeds of the cacao tree, Theobroma cacao L.
2. Cocoa nibs, cracked cocoa, is the roasted, broken cocoa bean freed from its shell or husk.
3. Chocolate, plain chocolate, bitter chocolate, chocolate liquor, bitter chocolate coatings, is the solid or plastic mass obtained by grinding cocoa nibs without the removal of fat or other constituents except the germ, and contains not more than three (3) percent of ash insoluble in water, three and fifty hundredths (3.50) percent of crude fiber, and nine (9) percent of starch, and not less than forty-five (45) percent of cocoa fat.
4. Sweet chocolate, sweet chocolate coatings, is chocolate mixed with sugar (sucrose), with or without the addition of cocoa butter, spices, or other flavoring materials, and contains in the sugar- and fat-free residue no higher percentage of either ash, fiber, or starch than is found in the sugar- and fat-free residue of chocolate.
5. Cocoa, powdered cocoa, is cocoa nibs, with or without the germ, deprived of a portion of its fat and finely pulverized, and contains percentages of ash, crude fiber, and starch corresponding to those in chocolate after correction for fat removed.
6. Sweet cocoa, sweetened cocoa, is cocoa mixed with sugar (sucrose), and contains not more than sixty (60) percent of sugar (sucrose), and in the sugar- and fat-free residue no higher percentage of either ash, crude fiber, or starch than is found in the sugar- and fat-free residue of chocolate.
1. FRESH AND 2. SWEET.
(Schedules in preparation.)
3. FERMENTED FRUIT JUICES.
1. Wine is the product made by the normal alcoholic fermentation of the juice of sound, ripe grapes, and the usual cellar treatment,[44] and contains not less than seven (7) nor more than sixteen (16) percent of alcohol, by volume, and, in one hundred (100) cubic centimeters (20° C.), not more than one-tenth (0.1) gram of sodium chlorid nor more than two-tenths (0.2) gram of potassium sulfate; and for red wine not more than fourteen hundredths (0.14) gram, and for white wine not more than twelve hundredths (0.12) gram of volatile acids produced by fermentation and calculated as acetic acid. Red wine is wine containing the red coloring matter of the skins of grapes. White wine is wine made from white grapes or the expressed fresh juice of other grapes.
[44] The subject of sulfurous acid in wine is reserved for consideration in connection with the schedule, “Preservatives and Coloring Matters.”
2. Dry wine is wine in which the fermentation of the sugars is practically complete and which contains, in one hundred (100) cubic centimeters (20° C.), less than one (1) gram of sugars and for dry red wine not less than sixteen hundredths (0.16) gram of grape ash and not less than one and six-tenths (1.6) grams of sugar-free grape solids, and for dry white wine not less than thirteen hundredths (0.13) gram of grape ash and not less than one and four-tenths (1.4) grams of sugar-free grape solids.
3. Fortified dry wine is dry wine to which brandy has been added, but which conforms in all other particulars to the standard of dry wine.
4. Sweet wine is wine in which the alcoholic fermentation has been arrested, and which contains, in one hundred (100) cubic centimeters (20° C.), not less than one (1) gram of sugars, and for sweet red wine not less than sixteen hundredths (0.16) gram of grape ash, and for sweet white wine not less than thirteen hundredths (0.13) gram of grape ash.
5. Fortified sweet wine is sweet wine to which wine spirits have been added. By act of Congress, “sweet wine” used for making fortified sweet wine and “wine spirits” used for such fortification are defined as follows (sec. 43, Act of October 1, 1890, 26 Stat., 567, as amended by section 68, Act of August 27, 1894, 28 Stat., 509, and further amended by Act of Congress approved June 7, 1906): “That the wine spirits mentioned in section 42 of this act is the product resulting from the distillation of fermented grape juice to which water may have been added prior to, during, or after fermentation, for the sole purpose of facilitating the fermentation and economical distillation thereof, and shall be held to include the products from grapes or their residues, commonly known as grape brandy; and the pure sweet wine, which may be fortified free of tax, as provided in said section, is fermented grape juice only, and shall contain no other substance whatever introduced before, at the time of, or after fermentation, except as herein expressly provided; and such sweet wine shall contain not less than four per centum of saccharine matter, which saccharine strength may be determined by testing with Balling’s saccharometer or must scale, such sweet wine, after the evaporation of the spirits contained therein, and restoring the sample tested to original volume by addition of water: Provided, That the addition of pure boiled or condensed grape must or pure crystallized cane or beet sugar or pure anhydrous sugar to the pure grape juice aforesaid, or the fermented product of such grape juice prior to the fortification provided by this Act for the sole purpose of perfecting sweet wine according to commercial standard, or the addition of water in such quantities only as may be necessary in the mechanical operation of grape conveyers, crushers, and pipes leading to fermenting tanks, shall not be excluded by the definition of pure sweet wine aforesaid: Provided, however, That the cane or beet sugar, or pure anhydrous sugar, or water, so used shall not in either case be in excess of ten (10) per centum of the weight of the wine to be fortified under this Act: And provided further, That the addition of water herein authorized shall be under such regulations and limitations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe; but in no case shall such wines to which water has been added be eligible for fortification under the provisions of this Act where the same, after fermentation and before fortification, have an alcoholic strength of less than five per centum of their volume.”
6. Sparkling wine is wine in which the after part of the fermentation is completed in the bottle, the sediment being disgorged and its place supplied by wine or sugar liquor, and which contains, in one hundred (100) cubic centimeters (20° C.), not less than twelve hundredths (0.12) gram of grape ash.
7. Modified wine, ameliorated wine, corrected wine, is the product made by the alcoholic fermentation, with the usual cellar treatment, of a mixture of the juice of sound, ripe grapes with sugar (sucrose), or a sirup containing not less than sixty-five (65) percent of sugar (sucrose), and in quantity not more than enough to raise the alcoholic strength after fermentation, to eleven (11) percent by volume.
8. Raisin wine is the product made by the alcoholic fermentation of an infusion of dried or evaporated grapes, or of a mixture of such infusion or of raisins with grape juice.
(Schedule in preparation.)
(Schedule in preparation.)
(Schedule in preparation.)
(Schedule in preparation.)
1. Vinegar, cider vinegar, apple vinegar, is the product made by the alcoholic and subsequent acetous fermentations of the juice of apples, is lævo-rotatory, and contains not less than four (4) grams of acetic acid, not less than one and six-tenths (1.6) grams of apple solids, of which not more than fifty (50) percent are reducing sugars, and not less than twenty-five hundredths (0.25) gram of apple ash in one hundred (100) cubic centimeters (20° C.); and the water-soluble ash from one hundred (100) cubic centimeters (20° C.) of the vinegar contains not less than ten (10) milligrams of phosphoric acid (P2O5), and requires not less than thirty (30) cubic centimeters of decinormal acid to neutralize its alkalinity.
2. Wine vinegar, grape vinegar, is the product made by the alcoholic and subsequent acetous fermentations of the juice of grapes and contains, in one hundred (100) cubic centimeters (20° C.), not less than four (4) grams of acetic acid, not less than one (1.0) gram of grape solids, and not less than thirteen hundredths (0.13) gram of grape ash.
3. Malt vinegar is the product made by the alcoholic and subsequent acetous fermentations, without distillation, of an infusion of barley malt or cereals whose starch has been converted by malt, is dextro-rotatory, and contains, in one hundred (100) cubic centimeters (20° C.), not less than four (4) grams of acetic acid, not less than two (2) grams of solids, and not less than two-tenths (0.2) gram of ash; and the water-soluble ash from one hundred (100) cubic centimeters (20° C.) of the vinegar contains not less than nine (9) milligrams of phosphoric acid (P2O5), and requires not less than four (4) cubic centimeters of decinormal acid to neutralize its alkalinity.
4. Sugar vinegar is the product made by the alcoholic and subsequent acetous fermentations of solutions of sugar, sirup, molasses, or refiners’ sirup, and contains, in one hundred (100) cubic centimeters (20° C.), not less than four (4) grams of acetic acid.
5. Glucose vinegar is the product made by the alcoholic and subsequent acetous fermentations of solutions of starch sugar or glucose, is dextro-rotatory, and contains, in one hundred (100) cubic centimeters (20° C.), not less than four (4) grams of acetic acid.
6. Spirit vinegar, distilled vinegar, grain vinegar, is the product made by the acetous fermentation of dilute distilled alcohol, and contains, in one hundred (100) cubic centimeters (20° C.), not less than four (4) grams of acetic acid.
1. Table salt, dairy salt, is fine-grained crystalline salt containing on a water-free basis, not more than one and four-tenths (1.4) percent of calcium sulfate (CaSO4), nor more than five-tenths (0.5) percent of calcium and magnesium chlorids (CaCl2 and MgCl2), nor more than one-tenth (0.1) percent of matters insoluble in water.
(Schedules in preparation.)
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this Act, 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.
Sec. 2. That for the purpose of this Act certain substances and compounds shall be known and designed 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.
Sec. 3. That special taxes are imposed as follows:
Manufacturers of filled cheese shall pay four hundred dollars for each and every factory per annum. Every person, firm, or corporation who manufactures filled cheese for sale shall be deemed a manufacturer of filled cheese. Wholesale dealers in filled cheese shall pay two hundred and fifty dollars per annum. Every person, firm, or corporation who sells or offers for sale filled cheese in the original manufacturer’s package for resale, or to retail dealers as hereinafter defined, shall be deemed a wholesale dealer in filled cheese. But 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.
Retail dealers in filled cheese shall pay twelve dollars per annum. 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, and sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, thirty-two hundred and forty-three of the Revised Statutes of the United States[45] are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section and to the persons, firms, or corporations upon whom they are imposed: Provided, That all special taxes under this Act shall become due on the first day of July in every year, or on commencing any manufacture, trade, or business on which said tax is imposed. In the latter case the tax shall be reckoned proportionately from the first day of the month in which the liability to the special tax commences to the first day of July following.
[45] These sections regulate the administration and collection of special taxes in general. (See Revised Statutes of the United States, 2d ed., 1878, p. 620.)
Sec. 4. That every person, firm or corporation who carries on the business of a manufacturer of filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than four hundred dollars and not more than three thousand dollars; and every person, firm, or corporation who carries on the business of a wholesale dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than two hundred and fifty dollars nor more than one thousand dollars; and every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than forty nor more than five hundred dollars for each and every offense.
Sec. 5. That every manufacturer of filled cheese shall file with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and affix such number to his factory and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than five thousand dollars; and the amount of said bond may be increased from time to time, and additional sureties required, at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Any manufacturer of filled cheese who fails to comply with the provisions of this section or with the regulations herein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than five hundred nor more than one thousand dollars.
Sec. 6. That 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 of 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. 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 Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. Every person who knowingly sells or offers to sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as hereinbefore provided and as above described, or who packs in any package or packages filled cheese in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall upon conviction thereof be fined for each and every offense not less than fifty dollars and not more than five hundred dollars or be imprisoned not less than thirty days nor more than one year.
Sec. 7. That all retail and wholesale dealers in filled cheese shall display in a conspicuous place in his or their sales room 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 or their business is conducted; and any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of this section shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and every offense not less than fifty dollars and not more than two hundred dollars.
Sec. 8. That 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.” Every manufacturer of filled cheese who neglects to affix such label to any package containing filled cheese made by him or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined fifty dollars for each package in respect to which such offense is committed.
Sec. 9. That upon all filled cheese which shall be manufactured there shall be assessed and collected a tax of one cent per pound, to be paid by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound. 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, as far as applicable, are hereby made to apply to stamps provided for by this section.
Sec. 10. That whenever 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 of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid and to make an assessment thereof 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.
Sec. 11. That all filled cheese as herein defined imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal-revenue tax of eight cents per pound, such tax to be represented by coupon stamps; and such imported filled cheese and the package containing the same shall be stamped, marked, and branded, as in the case of filled cheese manufactured in the United States.
Sec. 12. That 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.
Sec. 13. That 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.
Sec. 14. That 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.
Sec. 15. That 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.
Sec. 16. That all packages of filled cheese subject to tax under this Act that 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.
Sec. 17. That all fines, penalties, and forfeitures imposed by this Act may be recovered in any court of competent jurisdiction.
Sec. 18. That 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.
Sec. 19. That this Act shall go into effect on the ninetieth day after its passage, and all wooden packages containing ten or more pounds of filled cheese found on the premises of any dealer on and after the ninetieth day succeeding the date of the passage of this Act, shall be deemed to be taxable under section nine of this Act, and shall be taxed, and shall have affixed thereto the stamps, marks, and brands required by this Act or by regulations made pursuant to this Act; and for the purpose of securing the affixing of the stamps, marks, and brands required by this Act, the filled cheese shall be regarded as having been manufactured and sold or removed from the manufactory for consumption or use on or after the day this Act takes effect; and such stock on hand at the time of the taking effect of this Act may be stamped, marked, and branded under special regulations of the Commissioner of Internal Revenue, approved by the Secretary of the Treasury; and the Commissioner of Internal Revenue may authorize the holder of such packages to mark and brand the same and to affix thereto the proper tax-paid stamps.—Approved June 6, 1896.