The Montgomery advertiser., 1904-12-07

therein May 91, 1904. where 1t was held:
 | As the oleomargarine in question was in fact not free from artificial colo
 ration, we think that construction winch would take 1t out of the general
 rule imposing the ten cent tax upon all oleomargarne and bring 1t within
 the exception embracing only oleomar- garine free from artificial coloration.
 would be not an interpretation of the statute. but a disregard of it's unambig- uous provisions.
 The court further held the act in- posing tax upon oleomargarine and classifying the product for taxation to be constitutional.
 The next question presented by the oleomargarine manufacturers for Ge- cision by this office wat whether they had the right to use patm oil m the manufacture of oleomnrgarinc. Palm oil is vegetable oil. and as such is one of the statutory-named in- gredients of oleomaragrine. Palm oil was introduced in almost infinitesmal quantities. the character of the oil it. self preventing 1t from being used in larger quantities. It was introduced for the sole purpose of producing a certain color or shade of yellow in the oleomargarine and did not mate rially add to the sum total of the pro- duct.
 Upon that question the office ruled that where so minute and infinitesimal quantity of vegetable oil is used in the manufacture of oleomargarine as Is proposed to be used of palm oil, and from It's use the finished product looks like butter of any shade of yellow, it cannot be considered that the oil is used for the purpose or intention of being a bona fide constituent part of or element of the product, but is used solely for the purpose of producing or imparting a yellow color to the oleo- margarine; and. therefore, oleomarga- .rien so colored is not free from arti- ficial coloration and becomes subject to a tax of ten cents per pound.
 The oleomargarine manufacturers protested earnestly against this rul- ing. insisting that oieomargarine col ored by the use of palm oil was sub ject only to the tax of one-fourth of one cent per pound.
 The correctness of the ruling came before the courts in the case of Uni ted Staees vs. Cliff in the district court of the United States for the Northern District of Illinois The lower court having sustained the ruling of this bureau, an appeal was taken to the united states supreme court ana decision rendered therein at the Octo- Der term. 1904, in which the court held that
 When any substance, although named as a possible ingredient of oleo- margarine. substantially serves only the function of coloring the mass. and SO as to cause the product to Took like butter of any shade of yellow" it is as an artificial coloration The fact that one of the ingredients of this compound is palm oil does not show that such oil does anything else than color the product composed of other ingredients. and if 1t does substantial ly only this 1t is rigntfuliy styled an artificial coloratton.
 These decisions have definitely de- termined the rightfulness of the con struction given by this office to the law of 1902. And as many assess ments had been made by the office reaching in some instances large sums against manufacturers of oleomarga- rine who, in producing the same, had