REPORT STATE DAIRY COMMISSIONER 449 



Iowa manufactures and consumes over 2,000,000 pounds 

 of cottage cheese, annually, and this valuable food is becoming 

 more popular with the housewife each year. 



ICE CREAM 



The ice cream industry of the state has survived another 

 strenuous year, price reductions, high manufacturing costs 

 and express rates, war taxes, shortage of ice and poor collec- 

 tions have been the cause of constant uncertainty and worry to 

 the manufacturer and retailer, as well. 



In spite of stringent financial conditions, which resulted in 

 a great many people being out of employment, the consump- 

 tion of ice cream has increased 144,000 gallons in this state 

 during the past year. 



Our factories manufactured, approximately, 5,580,763 gal- 

 lons, which sold for a total of $6,138,839.30. Although we have 

 had a slight increase in the amount manufactured the total 

 valuation of this product decreased $657,103.70, due to a decline 

 in the wholesale price. 



The w^ar tax placed upon the sale of ice cream is, undoubt- 

 edly, partly responsible for the failure of the public to consume 

 a larger amount of ice cream. This is brought about through 

 the tendency, on the part of certain retailers, to advance the 

 price to the next even nickel, when a war tax of one or two 

 cents is placed upon each dish served. That is, a dish of ice 

 cream retailing for fifteen cents incurs a war tax of two cents. 

 Many dealers simply advance the total price to twenty cents 

 and absorb the war tax. Needless to say, this extra three cents 

 are not shared with the manufacturer, and from his standpoint 

 is harmful, since there is no gainsaying the fact that this levy- 

 ing of an additional five cents does keep many people from 

 making a purchase. 



I am satisfied that the tax on ice cream should be eliminat- 

 ed as the citizens of Iowa, at least, do not class ice cream as a 

 luxury but consider it one of our most valuable food products. 



The wholesale price was reduced by the manufacturer to 

 some extent this year, however, I believe that most manufac- 

 turers would welcome still greater reductions, providing, they 

 were assured that the retailers would make corresponding re- 

 ductions and the public would get the benefits to be derived 

 from such a move. 



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