The daily morning journal and courier., 1902-06-12
RULING ON OLEOMARGARINE,
Explaining Special Taxes as Affecte,

Explaining Special Taxes as Affected
 by the Act of May g. 1909.
 Oleomargarine is not manufactured
 in Connecticut, but it is sold in the state. Acting Commissioner of Inter- nal Revenue Robert Williams, Jr., has sent ruling to Collector Kinney, ex- l planatory of special taxes to be paid by 1 dealers in oleomargarine renovated 1 butter, and adulterated butter as af- fected by the act of May 9, 1902. The special taxes imposed under the provi- sions of the act are:
 Manufacturers of oleomargarine. $500 Manufacturers of adulterated but ter ............-.......... 500 | Manufacturers of renovater butter. 50 | Wholesale dealers (colored any
 shade of yellow ,.................. 4S0 1 Wholesale dealers in adulterated
 butter .....,.....,......... 4S0 ! Wholesale dealers in oleomargarine
 (uncolored product exclusively).. 200 Retail dealers (colored any shade of
 yeIIoW ... .......,.,........... AS Retail dealers in adulterated butter 4S Retail dealers in oleomargarine uncolored product exclusively .... 6
 Wholesale and retail dealers in oleo- , margarine paying the higher rates of special tax may sell either coored or uncolored OleOmargarine or both
 Those paying two hundred dollars as wholesale dealers and six dollars as re- tail dealers can sell under such special tax samps the uncolored oleomargarine only.
 The payment of special tax as whole e.c1a H,H ,J oleomargarin2 only. If adulterated butter is sold, payment of special tax as wholesale or retail dealer in adultera- ted butter is required as the two busi- nesses are separate and distinct.
 The law does not define or place spec ial taxes on wholesale or retail dealers in renovated butter, the only special tax in connection with renovated but ter being that of manufacturer, but a tax of one-fourth of one per cent, per pound is imposed on such renovated butter when manufactured and sold or removed for consumption or use.
 Manufacturers of renovated butter will be required to pack their product in firkins, tubs or other suitable packages not before used for that purpose in quantities of not less than ten pounds, to which must be affixed the tax-paid stamp and the usual caution notice.
 The purchaser of renovated butter may sell the same without restriction as to quantity, or manner of packing or sale. When a manufacturers package 1 of renovated butter is empty it will be l the duty of the person in whose hands l the same was emptied to destroy the l stamp on such empty package,
 The absence of taX-paid stamps on | packages of renovated butter that have been removed from the factory would | be prima facie evidence of the non- payment of the tax. Hence renovated | butter should not be removed from the packages in advance of sales, as the presence of the stamps is neces- sary as an evidence of the payment of the tax
 Manufacturers must pay special tax, keep books, file returns, give bonds render reports and returns, and place a sign on their factories.
 While the act of May 9, 1902 does not specifically define a wholesale dealer in adulterated butter, it is assumed that under the authority conferred by Sec .ion 20, act of August ?, 1886, such regu- alton may be made as to protect the of the government, even to the extent of prescribing the manner of sales by wholesale dealers in adultera- ed butter A retail dealer in adulterated butter Is defined as a person who sells adul