The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1902-08-12
Ruling that Is of Importance to Dairy
Interests and Manufacturer of
Imitation Butter.
DECISION BY j. W. YERKES
AFTER RECEIVING REPORTS FROM
GOVERNMENT CHEMISTS.
OIeomargarine that Is CoIored with
Palm Oil Subject to Internal Rev
enue Tax of 10 Cents a Pound.

WASHINGTON, Aug. I1.-Mr. Yerkes, the
commissioner of internal revenue. has made
a decision on the question of whether palm
oil in very small quantities may be used
in the manufacture of oleomargarine. The
commissioner holds in the negative. Fol-
lowing is the decision:
"On June %. 1902, you submitted to this
office a sample of crude palm oil for in
spection by the chemist of the bureau with
the view of ascertaining whether or not
such palm oil would be considered a legltl-
mate ingredient of oleomargarine. After
making full examination and chemical
analysis of the samples submitted, you
were notified by office letter of July 2 that
the oil was rancid, of bad taste and smell,
and that II was considered by this once
wholly unfit for use in oleomargarine.
o July IL you submitted a sample OF
what you termed refined palm oil, and
asked for expression as to whether this oil
would be classed as a vegetable oil and
whether in its present condition it would be
considered a suitable and proper ingredient
of oleomargarine. This sample was ex-
AHMED and subjected to chemical analysis
in the office laboratory. 1t was found to
contain a large amount of free fatty acid.
ii was by no means free from disagreeable
odor and taste. and was of a very deep red
or orange color. If oil like the sample were
used in any considerable quantity as one or
the fatty ingredients ii would undoubtedly
cause a condition under which the ONCE
would rule that the oleomargarlne con-
tanned an ingredient deleterious to public
health and offensive in taste and odor.
After this second example had been sub
mitted and the matter was under advise
ment in this Office. fullest opportunity was
given for hearing and oral argument oy
you and others interested on the subject or
the use OF palm oil in the manufacture or
oleomargarine. AS a result of the exami-
nations made of sample oil submitted 1t
was virtually agreed at the hearing that
palm oil Of the grade of the samples exam
ined could not be introduced into the man.
ufacture Of oleomargarine in considerable
quantities., as oleomargarine oil, neutral
oil, cOttonseed oil. butter or milk are now
introduced, but only in quite small quanti-
ties or proportions. 1t was further found
by examination in this office that, take any
given quantity of unartifcially colored
leomargarine-i three-tenths of 1 per
cent. of the palm oil submitted was intro
duced therein, Ii would give the finished
product a shade of yellow and that the fin
imitation or semblance of butter. In other
words, that if to the finished sum total of
uncolored oleomargarine in weight 1,5OO
pounds, there was added a little less than five
pounds Of this palm oil, the result would be
a marked change in color, there being Sc
cured through the introduction of the palm
oil to the finished product a shade of yell
low causing the finished product to look
like butter.
Under the law a tax Of 10 cents per
pound is assessed against oleomargarine
until it is free from artificial coloration that
causes it TO look like butter OF any shade
of yellow, in which case the tax Is one
fourth Of l cent per pound.
This office rules that where so minute
and infinitesimal a quantity of a vegetable
oil Is used in the manufacture of eleomar-
garine as is proposed TO be used of palm
oil, and through its use the finished pro-
duct looks like butter of any shade Of
yellow, it cannot be considered that the oil
is used with the purpose or intention of
being a bona fde constituent, part or ele-
ment of the product, but is used solely for
the purpose of producing or imparting a
yellow color to the oleomargarine and.
therefore. that the oleomargarine so colored
is not free from artificial celebration and
becomes subject to the tax of 10 cents per
pound"