The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1898-08-10
STAMP MUST BE AFFIXED
PACKAGES OF MONEY SHIPPED BY
EXPRESS ARE GOODS"
But One Stamp Required on n General
Bundle of Newspapers-The Rev
enue Tax on Mixed Flour.
WA HTNGTON

w AoAliNO1ONs aug. J.-ln1Orn1dIlOn
having reached the Internal Revenue Bu-
reau that certain express companies were
shipping packages of money without affix-
ing a revenue stamp thereto, the commits
sioner has made a ruling that money shall
the act, and, therefore, stamp must be
affixed to the bill of lading or other evidence
of receipt given therefor
The ruling heretofore made that leach
bundle of newspapers having a different
destination should have different bill of
lading and be stamped" is modified. in view
of opinions of senator's and members of Con-
gress that such was not the intention of the
law. Therefore. when the tax of 1 cent is
paid on the general bundle, each package in
the general bundle, the commissioner holds.
which is taken therefrom and delivered at
intermediate points, does not require a sep
arate receipt and stamp.
The commissioner of internal revenue has
prepared regulations which are to govern
the collection of the tax on mixed flour I'M
der the provisions of the new war revenue
act. The law provides, among other things,
that every person, firm or corporation MAX
ing, packing or repacking mixed flour shall
pay special tax of $12 per annum, and
shall plainly mark 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. A similar notice shall be
placed inside each package. Violations of
the provisions of this act are punishable by
a fine of not less than $3.50 and not more
than $500, or Imprisonment for not less than
sixty days more than one year. Mixed
flour packages may not be used again. and
prescribed cautionary notice is required to
be placed upon each package which may
contain not to exceed 1856 pounds. An addi-
tonal tax upon the manufacture and sale
of mixed -four is levied at the rate of 4
cents per barrel, containing 1856 pounds or
more than ninety-eight pounds; cents on
every half barrel, cent upon each quarter
barrel and one-half cent upon every eighth
barrel The act is to go into effect sixty
days from June 49, 1898.
The most important feature of the new
regulations is the definition OF the WORDS s.Ti
term mixed flour is held by this office to
mean the food product which arises from
the milling of wheat into flour, to which is
added in milling other grain or other ma
terial, or to which is added after milling,
the manufactured product of other grain or
tAlHer IHdleIIdl. Iue prlLClDdl COilStltuOIC
part of the food product thus defined is to
be wheat, or. when the product contains
any wheat flour, and the same is intended
for sale, or is sold. or offered for sale as
wheat flour. This construction of the term
mixed -four does not include the milling
product from corn, rye, buckwheat rice or
other cereals than wheat put upon the mar
ket as the flour or meal derived from such
cereals, although the product may contain
a percentage of wheat flour. The addition
to wheat flour either in milling or after
wards, of baking powders, yeasts, phos-
pilates or other material or substances 9TH
er than wheat flour, by the manufacturers,
packers, repackers or sellers, is held to con-
stitute mixed -four under the provisions of
the act. This, however, does not apply to
bakers cooks and others who mix such in
gradients with wheat flour in order to ia
cilitate it's use for culinary purposes"