The weekly chieftain. [volume] (Vinita, Craig County, Okla.) 1905-1913, 1911-11-10
0LE0RlRGARIkE DEALERS
TO PAY SPECIAL STATE TAX

instructed 2 = ErEznuE. sapersn
terdeat q state dairy inspection {,
notify - wholesale dealers and retail
dealers q imitation butter. Duttsrlne
ana oleomargarlae that have not pzld
taeir state TAX 70 comply with RE law
by doing 50 once.
r2 to and including November 1ad.
fre wholesale dealers and fosr nun
drs9 aao eleven retsu dealers have
taken oat federal license - wholesale le
and retail oleonsF Fgarlne ln This state
FOR The present fsesa pear Most 0f
tals oleo Is sold 10 C}Ela5ona Cs.v ard
tie mining Al do1 towns 1n the east
ern parz q the state Oklahoma City
has EeFeuty-one such retail dealers.
Tulsa tAirry-eight Mugkogee thirty
three and Barlesrllle fourteen
TIE state tax t9r Wholesale dealers
Is 1850 per year and 5000 per year
for retail dealers. TIE collection Of
al this Tax amounts 70 several thou
sand dollars pr year which goeg f1to
me general fund q the state treasurer
and is reapporhoaed ~ pay for the *
penseE u the state government
A par o. See. = q the dairy iaw o.
Oklahoma reads - follows
1t is hereby made unlawful for any
manufacture. wholesale dealer Or re-
tai dealer in imitation butter or Iui-
tation cheese. or both. 10 enter upon or
engage .n the business of producing
manufacturing handling Or selling I'M
tatiou bafter o. imitation cheese with
our first procuring from said oounls-
sion z permit describing the oecaBa-
ton and place q business Of the per
son engaged in the same which per-
uit shaN expire oa the THIRTEEN day of
June following It's issuance unless
sooner revoked i Is hereby made an-
lawful - operate any creamery o-
cheese faetory. q both without first
securing from SAID commission a per
nit in which permit shall be described
Tie place of business of the applicant
an dthe business to be conducted under
said permit"
Parts q Sect i of the Dairy Law
reads as follows
For permits issued in connection
with this act there shall be- charged
and collected annually a. follows
Prom each manufacturer q imitation
butter OF imitation cheese. the sum u 4
fifty dollars from each wholesale deal /
= in imitation butter or imitation
cheese twenty dollars from each 4
retail des er in imitation butter or Iral. 4
tatign cheese ten dollars. When
permit is issued 70 such manufacturer
dealer. creamery q factory after the
beginning - any license year. the Zee \
.aarged and collected therefor SHAH
se propouioued 70 the unexpirec por
lions q eaeh year counting from the
lrat day q the month TO which such 4
8eense is issued
Attorney General West has rendered
be following opinion in regard to the /
.ale ~ oleomargaHne or butterine
Guthrie. December s. 1870.
honorable + w Gigt
Secretary State Board 81 Agriculture 4,
Guthrie Oklahoma.
Dear Sir Receipt IS acknowledged
II your letter Of the End inst. trans.
hitting letter from Ed Coyner company
4 Oklahoma City. relative to payment
# license fee as authorized by Chap
er 3D. Session Laws or 1908.
The question presented by the Ed
'oyner company seems to be that in
lew Of the fact that congress has leg. Il
slated upon the subject of oleomarga.
inc or butterine, that therefore the /
tate has no power TO control this 2
rade :
This position is not tenable. The in +
ernal revenue tax imposed by the II
United States, does not prohibit the t
tate In the exercise of its police power y
rom the imposition of additional IL h,
ense. Analogous to this case is that b
{ intoxicating liquors. In which the a
oyernment issues special stamps. but
bis fact does not prohibit the state n
rom exercising control within its Dor. "
ers. Sec !, Act OF May 9, 1902. Chap. 10
81. 32 Stat at L. 1874, Fed. Stats. Il
nm. Vol 3, p l27. S,
Thte acts you cite Chapter 81. supra v
nd Chapter is, Session Laws of 1909 q
re not in conflict in so far as the i'm n
osition of license is concerned. The liz
royisions Of Section q, Chapter 81 fe
lpra, should be following in the charg. ST
lg and collecting of fees for issuance
permits to sell imitation butter. ic
Respectfully. cl
THE ATTORNEY GENERAL. W
Signed byl SDilman Ifh