Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1911-11-05
Dealers IN OLE0
PAY STATE TAX
SUPERINTENDENT OF DAIRY IN
sPECTIoN NOTIFIES DEAL
ERs TO COMPLY WITH LAW.
TULSA HAS 3S Sellers
Fee Is S25 for Wholesalers and SO
for neutrality-suspicious. with
Law Requisite 10 DO Business.

The state board Of agriculture has
instructed II. d. McManus, superin-
tendent Of state dairy inspection, to
notify all wholesale dealers and re-
tail dealers Of imitation butter, but
terlne and oleomargarlne that have
not paid their state tax to comply
with the law by doing so at once.
Up to and including November 2,
five wholesale dealers and four hun
dred and eleven retail dealers have
taken out federal licenses TO whole
sale and retail oleomargarine in this
state for the present fiscal year.
Most of this oleo is sold I'm Oklaho-
ma city and the mining and oil
towns in the eastern part of the
state. Oklahoma City has seventy
one such retail dealers, Tulsa thirty
eight, Muskogee thirty-three and
Bartlesville fourteen.
The state tax for wholesale deal
ers is $25 per year and $40 per year
for retail dealers. The collection OF
all this tax amounts to several
thousand dollars per year which goes
into the general fund of the state
treasury and is reapportioned to pay
for the expenses of the state gov
ernment.
A part of section 10 of the dairy
law of oklahoma reads as follows:
1T is hereby made unlawful for
any manufacturer, wholesale dealer
or retail dealer In imitation butter
or imitation cheese, or both, to en-
ter upon or engage in the business
of producing, manufacturing, hand
ling or selling imitation butter or i'm
itation cheese without first procur-
ing from said commission permit
describing the occupation and place
of business of the person engaged in
the same, which permit shall expire
on the 30th day of June following
it's issuance unless sooner revoked. 1t
is hereby made unlawful to operate
any creamery or cheese factory or
both, without first securing from
said commission a permit, in which
permit shall be described the place
of BUSINESS of the applicant and the
business to be conducted under said
permit
Parts of section IA of the dairy
law reads as follows:
For permits issued in connection
with this Act, there shall be charged
and collected annually as follows:
Imitation butter or mtaton cheese, the
sum of $50; from each wholesale
dealer in imitation butter or imita-
ton cheese, $25; from each retail
dealer in imitation butter or imita-
ton cheese, SO. -. When per-
nit is issued to such manufacturer
dealer, creamery or factory after the
beginning of any license year, the fee
charged and collected therefor shall
be proportioned to the uneXpired
portions of such year. counting from
the first day of the month In which
such license Is issued"
Attorney General West has render
ed the following opinion in regard
to the sale of oleomargarine or but
terine:
Guthrle, Dec. D, l5ll.
Honorable f. w. Gist,
Secretary State Board of Agriculture
Guthrie, Oklahoma.
Dear Sir: Receipt is acknowl--
edged of your letter Of the End inst
transmitting letter from Ed Coyner
company of Oklahoma City, relative
to payment of license fee as author
lied by chapter 81, session laws of
19O7-S.
The question presented by the Ed
Coyner company seems to be that in
view of the fact that congress has
margarine or, butterine, that there
fore the state has no power to con-
troll this trade.
This position Is not tenable. The
internal revenue tax imposed by the
United States does not prohibit the
state in the exercise of its police
power from the imposition addi-
tonal lcense. Analogous to this case
is that of intoxicating liquors, in
which the government issues special
stamps, but this fact does not pro-
hibit the state from exercising con-
troll within its borders. Sec1, Act Of
May .. 1902; chap. 724, 80 stat. at
/. 1874. fed. stats. ann. vol. 3, p. 127.
The Acts you cite, chapter 81,
supra, and chapter is, session laws
of 1909. are not in conflict in so far
as the imposition Of license Is con-
cerned. The provisions of section 21,
chapter 81. supra, should be follow
ing in the charging and collection of
fees for issuance of permits to sell
imitation butter. Respectfully,
THE ATTORNEY GENERAL.
I (Signcd by Spillman.)
The silent Father.