Evening journal., 1898-08-10
NlXgD FLOUR TAXED
METHOD OF COLLECTIONS PRE-
SCRGBED BY THE INTERNAL
REVENUE BUREAU.

METHOD OF COLLECTION PRE-
SCRIBED BY THE INTERNAL.
REVENUE BUREAU.
The commissioner Of internal reve-
nue. has prepared regulations which
are to govern the collection OF the tax
on mixed flour under the provisions OF
the new war revenue act. The law pro-
vides among other things, that every
person, firm or corporation making
packing, Or repacking mixed -four
ehall pay a special tax Of $l2 per an
mum and shall plainly mark or brand
each package containing the same with
the words mixed -four" In plain black
letters not less than 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 fine of not less
than $3.50 and not more than $500, or
imprisonment for not less than sixty
days nor more than one year Mixed
flour packages may not be used again,
and a prescribed cautionary notice Is
required to be placed upon each pack
age which may contain not to exceed
1876 pounds. An additional tax upon
the manufacture and sale OF nixed
-four is levied at the rate OF cents per
barrel containing 1876 pounds or more
than 80 pounds; cents on every half
barrel; 1 cent upon each quarter bar
rel and one-half cent upon every eighth
barrel The act is to go into effect
sixty days from June 13, 1898 The
most important feature of the new
regulations Is the definition OF the
words mixed -four" which Is as fol-
lows:
The term mixed flonr" Is held by
this Office 10 mean the food product
which arises from the milling of wheat
In -four, to which is added in milling
ether grain or other material, or to
which is added, after milling, the
manufactured product Of other grain or
other material. The principal constit-
uent part OF the food product thus de-
fined is to be wheat, or, when the pro-
duct contains any wheat -four and the
same is intended for sale, OF 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, buckwheHc rice or
other cereals than wheat put up In the
market as -four or meal derived from
such cereals, although the product may
contain a percentage OF wheat -four
The addition to wheat -four, either In
milling or afterwards, Of baking pow
ders. yeasts. phosphates or other ma.
terial or substances other than wheat
flour. by the manufacturers. packers
g repackers or sellers, Is held 10 consti
Q tute mixed -four" under the provision
y .laf~tha act. This. however. does no
I apply to bakers. cooks and others whs
+ mix such ingredients With wheat nou
In order to facilitate Its use for Gull
nary purposes.
Information having reached the In
ternal Revenue Bureau that certain ex
= press companies were shipping pack
3 ages Of money without affixing a reve
y nue. stamp thereto, the commissions
has made a ruling that money shall b
regarded as goods" for the purpose
Of the act, and. therefore, a stamp mus
be affixed 10 the bill OF lading or othe
evidence Of receipt given therefor.
4 The ruling heretofore made tina
f each bundle Of newspapers having
different destination should have a dif
ferent bill OF lading and be stamped" 1
i modified, in view OF opinions Of sen
d ators and members Of Congress tina
6 such was not the intention of the law
n Therefore. when the tax of / cent /
4 ~.
n age in the general bundle, the commits
{ sioner holds, which is taken therefror
u and delivered at intermediate point
+ does not require a separate receipt an
s stamp.