The Montgomery advertiser., 1902-06-17

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 with the taxes to be paid.
 | The special taxes imposed ninder the provisions of the act are as foilows: ] Manufacturers of oieomarg arine. ..... .sHy | Manufacturers of adulterated butter. Wt | Manufacturers of renovated butter.... S' | Wholegaie dealers, oleomargarine tcoi- | oled Any shade of yellow .......... sse I Wholesale dealers in adulterated put =. ter .. ....................... soe | Wholesale dealers, oleomargarine (un- :. colored product exclusively ....,..... WS I R stai dealers, oleomargarine tcolored any shade of yellow) .................. 4s Retail dealers in adulterated butter... ~ l Retail dealers, olcomargarfne tuncoi- ored product exclusively .."......... Wholesale and retail dealers in olco- margarine paying the higher rates of | special tax may sell either colored or un- | colored oleomsrgarine or both. Those paying s200 as wholesale dealers and s6 as retail dealers in oleomargarine can sell under such special-tax stamps the uncolored oleomargarine only. The payment of special tax as whole- sale or retail dealer in oleomargar!ne cov- CTS sales of 'oleomargarine orly. If adul- terated butter Is sold. payment of special tax as wholesale or retail dealer in adul- terated butter is required, as the two
 businesses are separate and distinct. when OleOmaTSdTlne containing ho al . tificial ooloration that causes it to look like butter of any shade of yellow is re-
 moved from the manufactory the tax to
 be paid thereon Is one-fourth of l cent
 per pound.
 When such oieomargarine contains arti- fcial coloration that causes 1t to look
 like butter of any shade of yellow. tax
 of 10 cents per pound is imposed when
 the same Is Manufactured and sold or re-
 moved from the factory for consumption or use.
 The law does not define or place special taxes on wholesale or retail dealers in
 renovated butter. the only special tax in
 connection with renovated butter being
 that of manufacturer. but tax of one
 fourth of cent per pound is imposed on
 such renovated butter when manufac- tured and sold or removed for consump- ton or use.
 Manufacturers of renovated butter will
 be required to pack their product in fir-
 kins. tubs. or other suitable packages not
 before used for that purpose in quantities
 of not less than 10 pounds, to which must
 be afixed the tax-paid stamp and the
 usual caution notice.
 Under their special-tax stamp as man.
 ufacturers of renovated butter, manufac-
 turers are permitted to sell the renovated
 butter made by them at the place of
 manufacture. or elsewhere, without the
 payment of any additional special tax for such sales.
 The purchaser of renovated butter may sell the same without restriction as to quantity, or manner of packing or sale.
 When a manufacturers package of reno-
 vated butter Is empty it will be the duty of the person in whose hands the same
 was emptied to destroy the stamp on such empty package.
 The absence of tax-paid stamps on packages of renovated butter that have been removed from tile factory would be prima facie evidence of the nonpayment of the tax. Hence renovated butter should not be removed from the stamped packages In advance of sales, as the
 presence of the stamps is necessary as Tn evidence of the payment of the tax.
 While section of the act of May 2. 1902. requires the keeping of books and making of returns by wholesale dealers in renovated butter, 1t is true that the act fails to define such a wholesale deal CT. and, as at present advised, the gov ernment will not require books to be kept nor returns to be made by persons en- gagged in the sale of renovated butter.
 The act of May 9. 1902 places the manI- fracture, sale, and handling of adulterated butter on the same plane with manufac- ture of colored oleomargarine as to spe- cial taxes. size of packages, and material of which the same are to be constructed. the marking, stamping. and branding of such packages, and a tax of 10 cents per pound on the product.
 All regulations pertaining to the manu- facture, sale, stamp, packing. marking, and branding of oleomargarine as at present in force will be made to apply to adulterated butter, substituting the words "adulterated butter" for "oleomarga- rine."
 Manufacturers must pay special tax, keep books. file returns. give bonds. rem der reports and returns. and place sign on their factories.
 Manufacturers can sell the product at the place of manufacture without lia- bility to special tax as wholesale dealers in aduterated butter.
 Wholesale dealers can sell only original stamped manufacturers packages and can not break such original packages and sell therefrom.
 While the act of May 9, 1902, does not specifically define a wholesale dealer in aduite"dted butter, 1t is assumed that un- der the authority conferred by section 20, act of August 2 1SS6 such regulations may be made as to protect the interests Of the Government, even to the extent of prescribing the manner of sales by wholesale dealers in adulterated butter
 A retail dealer in adulterated butter is defined as person who sells adulterated butter In less quantities than 10 pounds at one time and shall be regarded as a re- tail dealer in adulterated butter. As the retail dealer can sell only In quantities of less than 10 pounds. and can not sell 10 pounds at one time. it follows that he can not sell the original manufacture IS original packages. the least of which must contain 10 pounds. He must therefore, sell from manufacturers stamped pack ages and prepare and mark his retail packages in similar manner as is now required of retail dealers in oleomarga- rine.
 Retail dealers in oleom IT. yarne may sell as much as 10 pounds at one time but as they are prohibited from selling the ma al- nfac;urer's original package without be- coming liable as wholesale dealers in they must remove the oen from the manufacturers pack lge and pre- 1 pare a package of their owl, even,,f the | original package contained but 10 pounds. l
 The sale by a retail dealer in adulter- ated butter of a quantity of adulterated ! butter at one time equalng or exceeding 10 pounds would create liability to speci4l l Ia xas wholesale dealer in adulterate ted ' bitter. whether delivery was made m | the original stamped package or other | wise.