Delaware gazette and state journal., 1902-12-18
SALE OF OLEOAARGARINE.
Internal Revenue once Advised of
Recent Ruling on the subject.

Z
Recent Ruling on the subject.
The local internal revenue office has
/ been advised Of the following ruling
relative to oleomargarine which was
recently made by Commissioner J. W.
| Yetkps:
First. Section l Of the act of August
I ID. 1886, defines butter as follows:
"Tho word butter shall be understood
! to mean the food product usually known
as butter, and which is made ex-
clusively from milk or cream, or both,
with or without common salt and with
or without additional ooloring matter.
Second. The law prescribes that the
! following substances and compounds
shall be known and designate as oleo-
margarine when made in imitation or
semolance Of butter, or when SO made,
calculated or intended to be sold as
butter or for butter, namely: All sub
stances heretofore known as oieomar,
garine, oleo, oleomatgarIne oil, butter.
ine, lardine, suine and neutral; all
mixtures and compounds of oleomar-
garine, oleo, oleo.nargsrine oil, but
4 terine, lsrdine, suine and neutral all
lard extracts and tallow extracts, and
all mixtures and compounds of tallow,
beef fat, snet, lard, lard oil, vegetable
oil, annatto and other coloring matter,
intestinal fat and offal fat.n
4 Third. Section Of the act of August
I'd, 1856, as amended by section 3 Of
the oct Of May 9th. 1902, provides as
follows: ''That upon oleomargarine
which shall he manufactured and sold,
4 or removed for consumption or use,
there snail be assessed and collected a
tax of 10 cents per pound, to be paid
by the manufacturers thereof. Oleo.
margarine free from artificial coloratiOn
that causes it to look like butter OF
any shade Of yellow shall bo taxed at
one-fourth Of one cent per pound.
Il Fourth, A retail dealer cannot sell
oleomargarine at one time to the same
person IN quantities exceeding 10
pounds, nor can no deliver it to the
purchaser in the manufacturer pack
age but the quantity sold, whatever IL
be, must be removed from the original
package and delivered in q retail pack
ago marked and branded as describe
in paragraphs 10 and II of this circular.
Fifth. Every person intending to en-
gage in the business of retailing oleo-
margarine must register with the col
lector of internal revenue for the dis
trict in which the business is to be car
ried on his name, or style, place oi
: residence and the place where the bust
ness is to. te conducted and must pur-
chase his special tax stamp. In the
case of firm or company, the names
, of the several persons constituting the
, same, and their places of residence
must be so registered.
: Sixth. No person shall carry on tbs
business of retail dealer in oleomar-
garine until be has paid the special ia,
therefor and received his special ia,
} stamp. The tax becomes due on th,
first day of July, or on commencing
business. In the former case it il
7 reckoned for one year and amounts Il
! s4S for retail dealers who vend oleo
; margarine artificially colored, or &c TO
: such retail dealers as vend no othe
. oleomargarine except that upon whiol
2 Il tax Of one e-fourth of one cent pe
pound is imposed, or oieomargarin,
3 not artifcially colored tax paid prior t,
July lst, 1902, at rate of two cents pc
pound. In case tho commencement o
! business occurs subsequent to the be
: ginning of the fiscal year, the tax i
l reckond proportionately "a per montl
for retail dealers who pay the highe
rate of tax and 90 cents per month TO
those who handle only the product no
artificially colored) from the first da
: of the month in which business is com
e menced up to and including June 30tl
following. The tax must always b.
Z paid before commencing business.
q Seventh. The law provides tina
+ "eTery person who carries on the busi
, ness Of retail dealer in oleomargarin
I without having paid the special ia
y thesafor as required by law, shall
besides being liable to the payment o
$ the tax, be fined not less than $50 no
more than $500 for each and ever.
offence.
Eighth. Any number of persons doin
: business in copartnership at any on
place shall be required to pay but on
= special tax. A person carrying on til
Z business as retail dealer in oleomar
!. garine at more than one stand or loca
tion must pay special tax for each sue
2 stand or location, but collectors ar
permitted to issue to dealer sIeoia
/ tax stamp, undor section 32sl, Revise
Z Statutes, in general terms-for example
2 "at markets in Washington. d. G.,
u so that in removing from one stand {
another the dealer may, at the sam
y tins, remove his stamp and post it u
= without applying for its formal trans
= fer. 1t is 10 be understood, however
: that this concession is only granted Il
/
's at q city market who transfers his bust
ness from cne stand to another or fror
q one market to another. If deala
colors uncolored oleomargarine he vii
y be held liable as a manufacturer c
i olaomargarine under the act Of Ma
. 9Th, 1902. A member of firm who ha
= ACQUIRED the interests OF tie othe
u members may carry on the busiRes
without payment Of additional specis
n tax. A dealer may move from on
L location to another without paying Al
z additional special tax, provided sue
2 change or removal is registered wit
2 the collector Of internal revenue. Whe
person who has paid the special to
dies, his legal representatives ma
carry on the business for the residu
of the term for which the special ia
was paid without paving additions
special tax. Special tax stamps are no
d transferable from one dealer to another
!. When new member is added to firr
= a new stamp will be required.
q Ninth. Retail dealers must keep thei
special tax stamps conspicuously poste
n in their place of business. For neglec
r to do this the law imposes penalt
70 equal to the amount Of special tax an
ID the costs Of prosecution. Double thi
10 amount is imposed for wilful neglec
.. or refusal to conspicuously post tn
10 stamp.
Tenth. The law provides that reta
dealers in oleomargarine must sell onl
from the original stamped packages, i
quantities not exceeding 10 pounds
l. and that they shall pack the oiaC
le margarine sold by them in suitabl
81 wooien or paper packages, marked an
/ brsnded az the commissioner Of IL
al tnrnnl rnrnnnn NTH thn nnrrnrnI Z