Mower County transcript. [volume] (Lansing, Minn.) 1868-1915, 1886-09-08
The Oleomargari1e Tax.

The commissioner of Internal Rev.
enue has prepared a set of regulations
concerning the manufacture of, oleo-
margarine under the internal-revenue
lews, the chief features of which are as
follows:
Beginning with a definition of butter
and oleomargarine, and other imita-
tons of butter, as given in the act of
Congress passed at the last session, the
regulations declare that Congress has
relieved internal revenue officers from
the necessity of proving the imitation
or even the resemblance of the COM
pounds to butter except as to the mix
ture of tallow, beef, fat suet, etc.
Attention is called to the fact that es-
adjustments of the magnitude ne
cessary for the successful conduct of
the business of manufacturing oleomar.
garine may be easily discovered, anc
are likely to be fund adjoining
slaug hter-houses.
The amount of special tax to be lev
led on manufactures and the method of
making proportionate reckonings of
the tax to be paid in cases where the
business is begun after the act goes in
to effect (Oct. 81, 1850 are stated in
detail. Manufacturers are required to
file bond with the collectors in the dis
tricts where their factories are located
for an amount to be fixed by the collec-
tors of not less than SIS. 900. Inventories
are also required which shall be open
TO the inspection of internal revenue
agents, showing all materials used in
fb6,p 70 NJ nf ri q nd
make monthly returns in duplicate
from their books as to materials and
products.
The manufacturer is also required to
display sign on his factory giving
his full name and business and the
number of MS factory, which shall be
designated by the Collector. Wholesale
dealers will keep book and make
monthly returns, showing the oleomar-
garine received by them and from
whom received, and to whom sold or
delivered. Minute directions''are given
for stamping branding, canceling, and
numbering each original package in
conformity with law, and the use of tin
in packing by manufacturers is forbid
den except upon special permission of
| wooden or paper package must have,
besides the name and address of the
dealer printed or branded thereon in
letters not less than one-quarter of an
iuch square, the word "Oleomarga
rine' and the quantity in pounds con-
tanned therein written or printed
thereon.
Oleomargarine imported from for
elgn countries is not required to have the
internal-revenue stamp affixed there
to and cancelled unless it is withdrawn
from the custom-ho for cousump-
ton or sale in the United States. In
case the holder of any substance de-
clared by any Collector of Internal
Revenue to be oleomargarine and
liable to tax, is claimed by the holder
to b. butter or some other substance
not liable to tax, the decision of the
Collector will govern in the matter un-
less the claimant shall submit sample
of the article for the decision of the
Commissioner of Internal Revenue.
The fifteenth section of the act for
feitipg unstamped oleomargarine or
that containing deleterious matter is
quoted, and it is stated that in case the
substance is detained by the Collector
as containing ingredients deleterious
to the public health samples may be
forwarded to the Commissioner, as in
cases covering the question of tax, and
may be disposed of in the same man.
ner. If. however, the claimant is un-
willing to accept the decision of the
Commissioner, he may in this class of
cases appeal under the law to board
composed of the Surgeon-General of
the army, the Surgeon-General of the
navv,' and the Commissioner of Agri-
culture, whose decision in the matter is
declared by the law to be final. If
finally found to be deleterious to the
public health the compound is to be so
branded and sold, while unstamped
and forfeited oleomargarine is to be
sold by the Collector, subject to the
payment of the tax.
TIE form of bond to be filed by ex-
porters of oleomargarine given in full,
with the stipulat IN that in no case is
the penalty provision to be less than
$1,000, and collectors are inst1 acted
as to the procedure in cases where
Withdrawals are made for export from
factories situated at places other than
the ports of expectation. The 31st of
October, 1886. all oleomargarine on the
premises of any dealer must be KEEP
in wooden packages containg not
than ten pounds each, and each dee
is required to make an inventory of TIC
stock on hand, mark the packages
with their weight, and stamp and can
eel each package.
Immediately after the 31st of October,
1886, or as soon thereafter as practic-
able, the internal revenue officers will
travel over the district, inspect stock
on hand, and seize all that is not duly
marked, branded, and stamped.
Said by Children.
Babyhood: Little Johnny, aged five,
was greatly taken with the circus
posters and begged his papa to take