Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1902-05-22

the stock now on hand by the act re-
Gently passed by congress. This is a
matter that was bothering dealers in
oleomargarinc and they will be glad to
learn that it is settled and in their
favor. The color OF the goods has ev-
erything to do with the amount of tax
charged up against the dealers, the
difference being $3.50 per year with
wholesalers and $42 per year with re-
tailers.
The ruling of Acting Commissioner
Williams is as follows:
The new law makes no provision
for imposing an additional tax on the
stock on hand.
The act approved May 8, 1902, pro-
vides for two grades of wholesale and
retail dealers in oleomargarine. Whole
sale and retail dealers pay $3.50 and
$4S per annum respectively. Payment
of these special taxes permits the sale
OF cclored or uncolored oleomargarine,
or both. Wholesale dealers in oleo-
margarine who sell only the the un-
colored product taxed at the rate OF
one-fourth of / cent per pound will pay
special tax at the rate of 5000 per an
mum, and retail dealers who sell only
the uncolored product pay at the rate
of Sc per annum.
wholesale and retail dealers of the
latter class can not sell the colored
and removed from the factory prior to
July /, 1902, without becoming liable
for the higher rate of special tax.
"The act of May 8, 1902, provides for
tax of 10 cents per pound upon oleo-
margarine which shall be manufacture
ed and sold. or removed for consump-
ton for use, containing artificial color
alton that causes it to look like butter
of any shade OF yellow, and a tax of
one-founth of / cent per pound when
free from such artificial coloration, on
and after July /, 1902, the date when
the act is to take effect
amy oleomargarine removed from
the factory after June 80, 1902, will
be considered as having been manu-
featured and subject to the tax as pro-
yided by the new law.
Manufacturers should be Informed
that oleomargarine packed and tax
paid at the present rate must be re-
moved from the factory before July l,
as all colored oleomargarlne removed
on and after that date will be taxable
at the rate of 10 cents per pound.
mo stamps representing the tax on
oleomargarine at the present rate e
cents per pound) will be issued after
June 80, 1902. Any colored oleomar-
garine removed from the factory on
or after July must bear stamps show
ing the payment of the tax at the rate
of 10 cents per pound, and if removed
from the factory uncolored, stamps
representing the tax at the rate OF
one-fourth of / cent per pound must be
affixed.
The fact that dealer doesn't know
that beverage he is selling as medi-
cine is not medicine but comes under
the common classification of ''booz''
will not keep him from the vengeance
of the law, according to a decision
made by Judge Phillips, in the United
States district court, western district
of Missouri. in the case of the United
States VS.. Bray The decision states
that one may be convicted of carrying
on the business of retail liquor deal
er without payment OF the required
tax. though the article is put up in
| bottles and labeled as an appetizer
and he did not know it's nature wher
he bought it, it in fact containing {
/ large per cent of alcohol and nothing
| of a. curative character, and the cir
| culnstances of purchases from him be
| ing such as to show that his customers
are buying it merely as an intoxicant
"Beerine" is tabooed by the govern
ment, but "tbeerine extract does no
have tax imposed upon it. The diff
ference lies in the amount of alcoho
contained by the beverage, as shown
| by the following summary of the ruling
/ in regard to the drinks:
| A beverage made by mixing thu
preparation called "beerine extract
with ordinary taX-paid beer and water
the quantity OF tax-paid beer uset
| therein being so small as to merel.
constitute a flavor, and the beverage
! though having the flavor, taste, ant
appearance OF malt liquor, containing
but 40 per cent of alcohol by volume
does not come within the notice of thu
1 internal.revenue laws, as it is not re
garded as among those fermented NAL
liquors for the manufacture and salt
| of which special tax is required to b.
paid. This ruling, however, is not ar
plicable to any beverage called beer
| inc" which contains larger per cen
of alcohol or in which a larger pro
| portion of lager beer is used than il
/ l,oroin cot forth