The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1934-01-25
Farmers Questions
About Processing
Taxes Answered
Regulations Governing Butcher
ing and Selling Explained
by County Agent

! Ing question ABOUT Ine processing tax
which the government is collecting
on the processing Of corn and hogs.
To supply the information which the
farmers are seeking, Nate H. Bovee,
county agricultural agent, has supplied
this paper list of some of the ques-
lions being asked, with answers bas-
ed On the regulations of the Agricul-
tural Adjustment Administration.
Here are the questions and answers:
@. If farmer slaughters hogs or
grinds corn of his own raising for
consumption by his own family, en-
ployees of household, or if he grinds
corn for feeding his livestock, must
he pay the tax?
A. No.
@. If farmer sells live hogs or
unpro'cessei corn of his own raising
to another person, is the farmer re-
quired to pay the tax?
A. No.
@. If farmer slaughters hogs or
processes corn of his own raising and
sells the products to other persons, is
A. Yes, but if he wishes to sell live
he subject to the tax?
hogs to other persons for their own
consumption, and butchers the hogs
for them, neither the seller nor the
purchaser is liable for the tax.
@. If a producer sells live hogs to
another person, any part of the pro-
ducts of which are for sale, or are
sold, by that person, and if the pro-
Queer butchers the hogs for the pur-
chaser, is the producer liable for the
tax?
A. Yes, because he is slaughtering
for market.
@. If farmer slaughters hogs or
processes cron not of his own raising,
that is, hogs and corn which he buys
from his neighbor for consumption by
his family, employees or household,
does he have to pay the tax?
A. No, if the pork is to be used on
ly by the farmer making the pur-
chase or his immediate family. This
ruling does not apply to hog slaugh-
tering for or hog products consumed
by employees of the purchaser, how
ever.
@. If farmer has hogs of his own
raising slaughtered by local butcher
or commercial processing plant, or
has corn ground or otherwise process
ed for consumption by his own family,
employees or household, must he pay
the tax?
! A. No, providing no part of the hog
carcass or the processed corn is re-
tanned by the processing concern as
settlement for the slaughtering costs
or for sale to others. The part retain
ed by the professor must bear the
tax.
@. If farmer has hogs not of his
own raising, slaughtered for him by
a local butcher or processing establi-
shment, or has corn not of his own
raising processed for consumption by
his own family, must he. pay the tax :?
4 A. No, but the person who does the
processing must pay the tax. The pro-
cessor may grind one bushel of corn,
or less, per week, for any producer,
regardless of the purpose for which
the corn is ground.
@. Must the tax be paid on hogs
which are traded for merchandise or
service? If so, who pays the tax?
A. If farmer slaughters the hog
and trades the carcess, he must pay
the tax If he trades the live hog, the
person who eventually slaughters the
hog must pay the tax.
@. To whom must the tax be paid :?
+ A. To the district collector of in
ternal revenue, whose name and ad-
dress can be obtained from the local
postmaster, banker, or by writing to
the Commissioner of Internal Reven-
ue, Treasury Department, Washing
ton, D. C.
| @. When are the processing taxes
due?
A. On or before the last day of the
month Immediately following the
month in which the processing occurs.
For instance, the return for Novem-
Der is due on or before December 81.
| @. What is the penalty for evading
this tax?
| A. Evaders are subject, upon con-
viction, to fine of not more than $40
900 or Imprisonment of not more
than five years or both. Storekeepers
who knowingly accept from pro-
Queer, meal. pork or other products
of corn or hogs upon which process
ing tax is due but has not been paid
are subjest to prosecution for con-
| spring with the producer to evade
the tax.
| @. Should professors, country hog
buyers or others purchasing hogs be
permitted to deduct the amount of the
tax from the open market price Of
hogs?
A No, and instances in which buy.
ers do make or attempt to make such
deduction should be reported to A. G
Black, Agricultural Adjustment AID.
ministration, Washington, D. C.
| Submerged rice crops may be har-
vested by means of two-ton ma
chine developed and tested in Califor.