New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1886-08-29

NATIONAL oAPITAE.nopE0a
THE TAXATION OF oLEoMARoARINE

A sET or POPULATIONS FOR fFs MANUFACTURE
AND sALE-sTRIcTNEss or TIN -tAw,-------
WASHINGTON, Aug. 25.-The Comnissssnsr Of
Internal Revenue has prepared st - eaeaa>tsas
concerning the manufacture Of olacmargsrsne under
the Internal Revenue laws. which wfll be sent 10 oil
collectors for their guidance Bsgsnning with q
definition OF butter, and oleomargsrins and other
limitations Of butter given ia thu Act Of Congress
passed at the last session. the regulations declare that
CoDgre has relieved Internal Rsyenus ecers from
the necessity of proving the imi'stion or even the
resemblance Of the compounds TO butter except as TO
the mixtures Of allow, beef fat suet etc. Attention
is called to the fact that establishments OF the magn
tude necessary for the successful conduct Of the
business Of manufacturing oleomargsdne may be
easily discovered and likely to be found adjoining
laughter houses The amount of the special tax to
be lowed on manufactures aud the method OF making
proportonate reckonngs Of the TO be paid In cases
where the business IL begun after the act goes into
eject October 81, 1856 are stated in detail.
Manufacturers required to file bond with the
collectors In the districts where their factories are
situated In amount to be fixed by the collectors OF
not less than $4,000. and Inventories They are also
required to keep books which shall DO open to the
inspection of Internal Revenue agents, showing all
materials used In the manufacture of oeomargarlne.
and mako monthly returns in duplicate from their
books to materials and products. The manufsct-
is also required TO display sign on bus factory
giving his full aud business and the number OF
his factory which shall be designated 10y the collector
Wholesale dealers will keep book and make monthly
returns showing the oIeomargarne received by them
and from whom received. and 10 whom SOLD or
delivered Minute directions are given for stamping.
branding, cancellIng and numbering ehch oilgha
package in conformity with law and the use OF TN IN
packing by the manufacturer Is fOrOdden except upon
special permission OF the commissioner. Each
noo,a AZ has hgsi1
the name and address OF the dealer. printed or
branded thereon in letters not ss than one quarter OF
an inch square, the word OeomarSarnc. ana tue
quantity in pounds contained therein. written or
printed thereon, as follows: d" One-hdlf pound Oleo
margarine" or One pound Oleomargarinc. or a.
the case nav he. O,eomarganne imported from
forern countries il lot required have the Internal
Revenue stamp affixed thereto and cancelled unless 1t
Is Withdrawn from the custom house for consumption
or sale In United States. In Gaze the holder OF
any substance declared by collector OF Internal
Revenue to be oleomargarno and liable to tax Is
claimed by the holder to be butter or some her sub
not liable 10 tax the decision OF The collector
will govern the matter unless the claimant shall
submit sample of the article for the decision o! the
Commissioner of Internal Revenue.
The 18th section Of the act FORGETTING un@tamped
oeOnargarDe II at containing deeterious matter
quoted and it stated that in case the substance is
detained by the collector "a containing ingredients
deleerous TO the public health. samples may be for
ward-d to the Commissioner as IN cases involving inc
question OF tax. and may ue disposed 81 IN the same
manner. H. how ever, the claimant Is unwilling TO
accept tn. decision Of the Commissioners. he uIy. III
this class Of cases. appeal under tie law 10 a Board
composed of the Surgeon General OF the Army.
Surg General of the Navy and the Commissioner
of Agricu ltuTe, whose decision IN the matter
is declared by the law to be final II finally
found to be deleterious TO the public health the
compound IA to b. branded and Sold while
unsamped aud forfeited OleOnargarne Is to be
sold by the collector subject TO the payment OF the tax
The form or bond he hlcd by exporters of oleomar
parine ia given in full. with the stipulation that in no
case il the penalty provision to be less than 5000
and collectors are instructed to the procedure IN
cases where Withdrawals are made for export from
ia tories situated at places other than the ports oi
expurtaion On the 3lst OF OctOOer. lSNO when tho
net goes into chrct al Oeonargunc on the premises
of any dealer must be in wooden packages containing
not less than ten pounds eacb. and each dea er -
required to make inventory of the stock on hand.
mark the packages with their weight and stamp and
cancel each package lmuediately after the 3lst oi
October S~6 soon thereafter as pracucahle,
the Internal Revenue officers will travel the ds
trict inspect the stock hand and sen" all that is
moi tnnnl hulY mn ked. DrAnned aul slAMped.