Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-06-20
OLEOMARdAR|Nt SALES
DETAILS OF new LAW
and CHANGES MADE
Internal Revenue Department Sends
Instructions Based on Law Pass
ed Last May Wholesale
aud Retail Taxes.


the act of May 9. 1902. is received, and
answered in a general way as follows:
The special taxes imposed under the
provisions of said act are:
Manufacturers of oleomargarine. 5000
manufacturers of adulterated but
ter .................,. 600
Manufacturers of renovated but.
ter 49,. NEUTRALITY-SUSPICIOUS.. oO
Wholesale dealers, oleomargarine
Ccolored any shade of Yellow. . 4S9
Wholesale dealers in adulterated
butter ............,..... 4SV
Wholesale dealers. oleomargarine
Cuncolored product exclusive.
ly) ............,..... 2OO
Retail dealers Oleomargaine tool.
ored any shade Of Yellow. IS
Retail dealers in adulterated but.
! Ger .,....,........... lS
/ Retail dealers, oleomargaine (un-
Colored product exclusively -. G
Wholesale and retail dealers in cleo
margarine paying the higher rates OF
special tax may sell either colored or
unColored oleomargarlne or both.
Those paying 5000 as wholesale
dealers and Sc as retail dealers in ole1
margarine can sell under such special
t.x stamps the uncolored oleomargar
inc only.
The payment of special tax as
wholesale or retail dealer in oleomar.
garine covers sales of oleomargarine
only. If adulterated butter Is sold
payment OF special tax as wholesale
or retail dealer in adulterated butter Is
required, as the two businesses are
separate and distinct.
When oleomargarine containing no
artificial coloration that causes II to
look like butter of any shade of yellow
Is removed from the mandatory. the
tax to be paid thereon is one.fourth u.
! cent per pound.
when such oleomargarine contains
artificial celebration that causes 1t 10
look like butter of any shade of yellow,
a tax OF 10 cents per pound is imposed
when the same is manufactured and
sold or removed from the factory for
consumption or use.
The law does not define or place spe'
cial taxes on wholesale or retail deal
! ers in renovated butter, the only spe
cial tax in connection with renovated
butter being that of manufacturer, but
a tax of one.fourth of cent per pound
Is imposed on such renovated butter
when manufactured and sold or re
e moved for consumption or use.
0 Manufacturers of renovated butter
@ will be required to pack their produce
In frkins. tubs or other suitable pack
n ages not before used for that purpos'
s In quantities of not less than II
= pounds TO which must be atIIXed tn,
c tax paid stamp and the usual caution
= notice
= Under their special tax stamp a
e manufacturers OF renovated butter
e manufacturers are permitted 20 sci
IF the renovated butter made by them q
s the place of manufacture, or else
IS where, without the payment of any al
u iitional special tax for suGh sales.
Il The purchaser of renovated bu,t ,
u may sell the same without restriction
as to quantity, or manner Of packin
or sale. When manufacturers pach
VI age of renovated butter Is empty
" will be the duty of the person in who's
t. hands the same was emptied to Dc
IN stroy the stamp on such empty pacl
- age.
The absence of tax paid stamps 0
'" packages OF renovated butter tina
ID have been removed from the factor
would be prima facie evidence OF tn
uOnpayment of the tax. Hence rem,
to waited butter should not be remove
he from the stamped packages in advanC
-. OF sales, as the presence of the stamI
= is necessary as an evidence OF the pa,
'" ment of the tax.
While section of the 81 of May
1902, requires the keeping of bool
|( and making Of returns by wlklesa
IN dealers IN renovated butter, it is trl
" that the act fails to define such
.,t wholesale dealer, and, as at presel
,"r advised, this office will not requil
10 books to be kept nor returns to |
Tor made by persons engaged in the sa
es Nf renovated butter.
,ar The act of May ., 1902, places Il
of manufacture, sale and handling
adulterated butter on the same plal
ng with manufacture of COlored oleoma
on garine as to special taxes, size of pac
zen ages, and material of which the san
lm are to be constructed the markin
yes Stamping, and branding of such paC
Ter ages, and tax of 10 cents per pouI
m on the product.
All regulations pertaining to t
us manufacture, sale, stamp, packir
40 marking and branding of oleomarga
Ia Inc as at pre- sent in force will
S' rade to apply to adulterated butt
,ne substituting the words "adGIterat
~ LATTER" for "oleOmargarne."
Manufacturers must pay special Il
keep books, file returns, give bon
render reports and returns, and pla
sign on their factories.
IL, Manufacturers can sell me prodr
I'M Mt the place of manufacture withC
liability to special tax as wholesi
H. dealers in adulterated butter.
We Wholesale dealers can sell only OF
Ninal stamped manufacturers packal