Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1902-12-23
MAKES IT CLEARER
]. w. Yerkes, Of Revenue Depart
ment, on Important Matter.
CLEARS UP SOME OBSCURE POINTS

CLEARS UP SOME OBSCURE POINTS
Quotes the Salient Parts of Law With
Regard to Handling and Shipping
Substitutes for Butter and Instructs
Collectors to Eniighten Dealers.
A recent ruling by J. w Yerkes, in
ternal revenue commissioner at Wash
| ington, regarding the sale and hand
ling of oleomargarine, whether in
wholesale or retail lots, clears up
some points which have apparently
been obscure from the viewpoint of
oleomargarine makers and wholesale
dealers in this commodity. The reve-
nue. department is evidently intent
upon enforcing it's rules with regard
to this substitute for butter to the
letter, and this ruling by Commission
er Yerkes will no doubt be a great
help hereafter. 1t follows in full:
| l. Section 1 of the act of August 2,
1886, defines butter as follows:
The word "butter" shall be
understood to mean the food product
usually known as butter, and which is
made exclusively from milk or cream,
or both, with or without common salt
and with or without additional color
/ ing matter
| II. The law prescribes that the fol-
lowing substances and compounds
shall be known and designated as "ole-
omargarine" when made in imitation
or semblance of butter, or when so
made, calculated, or intended to be
sold as butter or for butter, namely:
All substances heretofore known as
oleomargarine, cleo, oleomargarine
Oil, butterine, lardine, suine, and neu-
tral; all mixtures and compounds of
oleomargarine, oleo, oleomargarine oil,
butterine, lardine, suine, and neutral;
all lard extracts and tallow extracts,
| and all mixtures and compounds of tai
low, beef fat, suet, lard, lard oil, yege-
table oil, annotto,l and other coloring
| matter, intestinal; fat, and offal fat.
Ill. Section 8 of the act of August
2, 1886, as amended by section of the
| act OF May 8, 1902, provides as follows:
That upon. oleomargarine which shall
be manufactured and sold, or removed
for consumption or use, there shall be
assessed and collected tax. of ten
cents per pound, to be paid by the
manufacturers thereof. Oleomargarine
| free from artificial celebration that
causes it to look like butter of any
shade of yellow shall be taxed at one
fourth of one cent per pound
| Nv. A retail dealer cannot sell oleo-
| margarine at one time to the same per-
son in quantities exceeding 10 pounds.
nor can e;deliver it to the purchaser
in the manufacturers package; but
| the quantity sold, whatever it be, must
be removed from the original package
and delivered sin retail package
marked and branded as described in
paragraphs x and XII of this circular
v. 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
carried On his name or, style, place Of
residence, and 1.-THE place where the
business is to be conducted, and must
purchase 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.
VI. No person shall carry on the
business of retail dealer in oleomar-
garine until he has paid the special
tax therefor and RECEIVED his special
tax stamp. The tax becomes due on
July on on commencing business. In
the former case, 1t is reckoned for one
year, and amounts to $48 for retail
dealers who vend oleomargarine arti-
| ficially colored, or Sc for such retail
dealers as .vend no other oleomarga-
rine except that upon which a tax of
| one-fourth of cent per pound is i'm
| posed, or oleomargarine not artificially
colored tax paid prior to July /, 1902,
at rate of 2 cents "a pound. In case the
commencement of business occurs sub
sequent to the beginning of the fiscal
year, the tax is reckoned proportions
ately GA per month for retail dealers
who pay the higher rate of tax, and so
cents per month for those who handle
only the product not artificially col
ored) from the first day.ofa the month
in which business is commenced I'D to
| oihu llSiuuiHS GUitOWluS. Inc
tax must always befpaid before COM
mencing business. lsec.. 8, act of Aug.
2, 1886, as amended ,5by Sec. 2, act of
May 9. 1902.)
VII. The law provides that
Every person who carries on the bus
mess of retail dealer in oleomargarine
without having paid the special tax
therefor as required by law, shall, be-
sides being liable to the payment of
the tax, be fined not less than fifty,
nor more than five hundred dollars for
each and every offense. m
VIII. Any number of persons doing
business in copartnership at any one
place shall be required to pay but one
| special tax.
A person carrying on the business as
retail dealer in oleomargarine at more
than one stand ory!iocation must pay
special tax for each stand or location,
but collectors are permitted to issue to
a dealer a special-tax stamp, under
section 3241, revised statutes, in gen
eral terms-for example, "at markets
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