The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1902-07-21
It is Claimed That Few Ala
ba1na Dealers Ignore the Law
TRICKS OF MANUFACTURERS
Commissioner of Internal Revenue
Has Just Issued Instructions to
Collectors Which Are of
Decided Interest to Trade.

It is claimed that few dealers in Ala
bama have ignored the law governing
the sale of oleomargarine, although no
complaints have 30 far been made of
any neglect Of Birmingham retailers to
comply with the requirements. Tho law
requires that oleomargarine shall be sold
in certain designated packages. that each
package must have the name and adj
dress Of the dealer printed or branded
thereon, likewise the words pound and
oleomargarine" in letters nor less than
one-quarter of an inch square. and the
quantity written printed or branded
thereon in figures Of the same size.
Certain manufacturers, to avoid the
tax of 10 cents per pound imposed on
all oleomargarine colored to resemble
butter, are now selling the uncolored
article. and with each package giving a
small amount OF eoloring matter. Tn,
der the law, no coloring can be used
except In the case OF a private family,
and for family use entirely. In other
words. no hotels. restaurants, boarding
houses or any place where meals are
served for profit can color the oleomar-
gerine without paying the regular man.
ufacturer's tax of 5000 and a special tax
of 10 cents pound. The section of the
act of May 10, 1902 governing cases of
this kind, might be transpcsed as fol-
lows:
ANY person that sells. vends, or fur
nishes oleomargarine for the use and
consumption of others, who shall add
to or mix with such oleomaIgarine any
artificial coloration that causes it to
look like butter of any shade of yellow,
shall be held to be a manufacturer Of
oleomargarine within the meaning of
this act and subject to the provisions
thereof, except when he furnishes it for
the use of his own family table without
compensation"
Government Instructions.
The commissioners of internal revenue
has just issued further instructions to
collectors and revenue agents, calling
attention to the fact that wholesale deal
ers who vend no other oleomargerine or
butterine except that upon winch tax
of one-fourth of one cent per pound is
imposed, shall pay $500. and such re-
tailers as vend no other oleomargerine
than the above, shall pay S.
1t appears from information received
at the office of Internal Revenue Collec-
tor Bingham, that this provision of the
act referred to is not fully understood,
for the reason that retail dealers in oleo-
margarine are making application for
special tax stamps at the rate of Sc per
annum in many cases where is reason
able to suppose that they had on hand
July l, or have received since that time,
oleomargerine which paid the tax of two
cents per pound removed from the fac
tory prior to July /, 1902.
Special attention is likewise directed to
the fact that the act of I.4ay provides
for a specitl tax as retail dealers at six
dollars per annum for such dealers only
as yend no other oleomargarine than that
upon which tax of one-four.-- of one
per cent per pound has been paid.
Special Tax.
The internal revenue office has infor-
nation to the effect that numbers of
wholesale dealers in oleomargarine re-
moved from the factory prior TO that
date, the sale of which on and after
July l. 1902, at wholesale would require
the payment of a special tax at the rate
of $3.50 per annui-.. Retail dealers SELL
| ing oleomargarine removed from the fac
tory prior to July l. 1902, would be re-
quired to pay the special tax of forty
eight dollars per annufn.
| Wholesale and retail dealers in oleomar-
| garine who have paid special tax at the
rate of $500 and Sc, respectively, per an
mum, who are found to have sold any
oleomargarine taxed at q different rate
per pound, removed from the factory on
! and after July 1, 1902. will be required to
provide themselves with special tax
stamps.
This is a matter calling for special in
vestigation on the part of collectors and
deputy collectors, whose duty 1t is to see
that the internal revenue laws are not
| Ill