The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1902-09-17
BY MIR. YERKES
PERSONALITIES In SMALL QUANTI-
TIES ARE o ADULTERATION.
Butter Preserved with Boron or Like
Chemicals VIII Not BE Taxed as
Aduiterated.

WASHINGTON, Sept. 16.-Commissioner
Yerkes, of the Internal Revenue Bureau,
has decided that where boron, or similar
preservatives, are used in butter in ex-
tremely small quantities for preservative
purposes only, the product will not be sub
ject to the tax as adulterated butter.
In the letter on the subject sent to parties
interested Mr.. Yerkes says: Attention has
been called to the fact that it is a well-es-
tablished custom to use boric personalities
in butter, both creamery and reno
waited, particularly in butter intended
for export to foreign countries. and
that the majority of foreign or
ders absolutely require the use of a pre-
sentative in butter. The sole question is
whether butter with the addition of a pre-
sentative should be classed as adulterated
butter and become subject to tax at the
rate of 10 cents per pound. There can be
no doubt that a boric preservative is for
eign to butter as defined in Section l of the
act of Aug. 2, 1886. Does Section 4 of the
act of May 9, 1902, force butter in which
a preservative has been placed in the class
of adulterated butter?
Experiments of the best chemists prove,
first, that where a boric p~reservative is
mixed with butter such addition does not
constitute a material used with intent or
effect of causing the absorption of abnormal
quantities of water, milk or cream; nor
second, does it constitute "a substance used
with intent or effect of cheapening in cost
the product "
After citing Section 4 defining adulterated
butter Mr.. Yerkes continues: 1.-The claim
is made and abundantly supported that the
preservative is not used in butter for the
purposes of deodoriZing or of removing ex-
listing rancidity. Boric acid and most of the
boron preservatives do not possess the quail
ity necessary to deodoriZation or to the re-
moval of rancidity. The use of borax
might have the effect, If used in sufficient
quantities, of removing rancidity, but such
effect would be either absolutely absent or
extremely small when borax is used in the
small quantity necessary for preservative
purposes alone.
Further, the preservative is used when
butter is fresh and free from rancidity or
unpleasant odor. Even renovated butter, as
now generally made, is deodoriZed and has
rancidity removed by processes requiring
no chemicals. so that IL borax or other pre-
~servatives are used they cannot have the
effect of deodorizing or removing rancidity.
as this condition does not exist when the
preseryative is used. Where, therefore,
boron personalities or similar personalities
are used in butter for preservation only.
the extremely small quantity of preserva-
tive used, Indicating beyond question that
fact, its sole use being for the purpose and
with the effect of preventing or postponing
usual and natural changes in butter, it is
held that the product Will not be liable
or subject TO tax as adulterated butter.
The quantity used must not be more than
necessary for purposes OF preservation, and,
il added in larger quantities, or when used
ovating of butter, the product will be held
liable to the higher rate of tax"