Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1902-06-19
SPECIAL REVENUE TAX
To he raid by Dealers IN oinomnrgarihc,
Renovated Batter and Adultcrated hut

tel.
The local informal revenue Office has
hern advised by Acting Commissioners
Robert Williams. Jr., Of the following
ruling relative to renovated and adul-
teruted huttnr and olcomargarine, as
affected by the act Of May 9tn, 1902:
Tho special taxes imposed under the pro.
visions OF this net are; Manufacturers OF
clrumargarinC, $40; manufacturers OF
nrtaltrratrd butter, 5000; manufacturers OF
renovated butter, $50; wholesale dcnlcfs,
ul,ninurgnrine lC0lurcd any shndu OF yellow,
$50; wholesale dealer, in ndtur0ied butter,
$50; Wholesale dealers oconhrgnrirp
luncolord product rNtlus'rcyl, S.t"i 4Gili
dealers, oDbmurgnrina (colorud amy t'tatin
of ycllcwl, $lS; rCtni dealers iii nGnltcta;cd
butter SIS; retail dealers. oIcomarsurnn
iunrulDIcd product exclusively, 81.
Wholesale and retail dealers IN oleo-
alGariur lRyinE tho higher rates Of apreinl
luV may ALL either culored or Wrolorrd
oIromnrgarine, or both. Those paying 500
us wholesale dealers and So ~ retail doHicrs
in OleOmurrnrine can sell under such special
tax stamps the uncO ,orcd oconnrgnrlnn
only. The payment 81 special tux ms whole
sale or retail dcnler in uleomarghrinc covers
sales Of oleulnnrgarine only; u Hdnltnrhtcu
butter is sold, payment of special tax rs
wholesale or retail dealer in uduteratnd
butter IL required ny tho two businesses arc
separate and distinct. When olComargarine
containing no artificial culurtiOn that
causes il To look like butter of amy shade OF
yellow IL removed from the iuanuinctnry,
! the TAX to be puid theteon is fourth of
one cent per pound. When such oculnar-
gurine contains Artificial roloTtion that
causes 1t to look like butter Of any shade of
| yellow. Il tax of 10 cents per pound Is inn
| posed when the same is manufactured and
| sold or removed from tile factory for con-
sumption or isr.
| The Inv docs not define or place special
| tnXrs on wholesale or retail denlrrs in
| rGnoyating butter, the only special tax in
connection with renovated butter being that
| oil manufacturer, but u tax of one fourth of
] one cont per pound is imposed IN such
| renovated butter when manufactured and
| sold or removed for consumption or use.
| Manufacturers of renovated butter will he
| required to pnrk their product i'll trkins,
tubs or other suitable packages not before
used for that purpose in quantities of not
| less thun 10 pounds, to which must be affixed
| the paid stump and the usual caution
| notice. Under their sprciRl-ttX stamps ns
| manufacturers of renovated butter, manu-
| factnrers ara permitted to sell the renovated
! butter made by them Mt the place of manu-
| fncturr, or elsewhere, without the payment
OF an additional special-taX for such sales.
| The purchaser of renovated butter may
! sell the same without restriction as to guam
! tity. or manner ot packing or sale. When
| n manufacturers package of renovated
| hlltttf Is empty II VIII lt llle unty OI mo
| person in whose hands the same was emp,icd
| 10 destroy the 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 tho non-payment of the tax,
| Hence renovated butter should not I've re-
| moved from the stamped packages in adj
| uInct of sales, rs the presence OF stamps Is
necessary us u'idoncu of the payment of this
| tax.
While section of the act Of May ath,
| 1872, reluir res the keeping ui books md
! making of returns by wholesale dealers in
renovated butter, il Is true that the act fails
| to define such II wholesale deulcr, and, M mt
| present advised, this Office will not require
| books to be kept nor returns to be lnntlC by
| persons engaged in the sale of renovated
| butter The act places the manufacture, sale
| and handling Of HdultaIated butter on the
| same plane with manufacture of colored
oleumnrgarne rs to special taxes, size of
packages and lnuterial OF which the same
| are to he constructed, the marking, stamp
! ing and branding of such packages, and II
| tnS of 10 cents per pound on such product.
| All regulations pertaining to the manu-
tncture, sale, stamp packing, marking and
branding of oleonargarine as ut present in
| force will tie made to apply to uduteratcd
butter, substituting the words "adulterated
| butter" for "oleomargnrine. ~
| Manufacturers must pay special tux, keep
| ports and returns and place sign on their
factories, Manufacturers can sell the product
Mt tho place OF manufacture without liability
| to special tux rs Wholesale dealers in
aduterated butter. Wholesale dealers can
| sell only original stamped manufacturers
packages and cannot break such original
packages and sell therofrom. While the net
| does not specifically define a Wholesale
dealer in adultented butter, 1t is assumed
that under the authority conferred by
section ~, net Of August I'd, 1856, such
| regulations may he nude as to protect the
interests of the government, even to the
extent OF prescribing the manner of sales
by Wholesale dealers in uduterated butter.
4 retail dealer in RduterRted butter Is
defined ns II person who sells adutfratcd
butter in less quantities than ~ pounds AZ
one time and shall be regarded Ns II retail
dealer in Hdulternted butter. As the retail
dealer can sell only in quantities of less
than 10 pounds. and cannot sell 10 pounds
at one time, j follows that he cannot
sell the original manufacturers original
packages, the leust of which must contain
10 pounds. lie must, therefore, sell from
manufacturers stamped packages and pre-.
pare and mark his retuil packages in similar
manner, as Is now required of the retail
dealers in neomnrgarine. Retail dealers in
oleumHrgarine may sell rs much rs lC
pounds at one time, but as they are pro
hibted from selling the manufacturers
original package without becoming liable
ms wholesale dealers in olcomurgnriuc. they
, must remove the cleo from the innnu
frcturers package and prepare package
, of their own, even il the original packag,
contained but IN pounds. The snle by
retail dealer in adultcrated butter OF
quantity of aduterated butter ut one timC
elualiDg OF exceeding 10 pounds woult
4 create liability 10 sp,cul tax rs wholesale
A dealer in adulteraied butter, whether de
, livery wis made in the original STAMPED
: ! package or otherwise
. This office is not ut present prepared II
answer the question, Would air introduce,
i into butter or butter fat for thu purpose n
2 deodorizing or removing therctrom ran
{ cidity be substitute MS contemplated b
n section 4 OF the act of May nh, lgU2?'i