TWELFTH ANNUAL YEAR BOOK— PART IX 409 



encouragement of the dairy industries and a sum of seven thousand 

 five hundred dollars ($7,500.00) for the encouragement of the beef 

 cattle industry in this state. 



Sec. 11. Funds not to be used for private purposes. None of the 

 money appropriated by this act shall be used to pay the salaries 

 or expense, or used in any manner for the private benefit of any 

 member of the board of either of the said associations. 



Sec. 12. In effect. This act being deemed of immediate impor- 

 tance shall take effect and be in force from and after its passage 

 and publication in the Eegister and Leader and the Des Moines 

 Capital, newspapers published in the city of Des Moines, Iowa. 



Approved April 14, A. D. 1911. 



ADULTERATED BUTTER. 



During the past twelve months the usual number of Iowa cream- 

 eries have been so unfortunate as to place on the market a ship- 

 ment or two of butter which agents of the Internal Revenue De-. 

 partment have alleged to contain an excess amount of moisture. 

 Much criticism has been registered regarding the methods of those 

 handling this branch of the government work and the creameries 

 interested are clamoring loudly for some relief from the methods em- 

 ployed by the revenue agents. 



Some of these creameries complain of the manner in which the 

 samples are taken and also allege that they are not given any 

 chance to make a defense but have been compelled to pay the pen- 

 alties assessed without any hearing on the subject. 



The creameries have generally adopted the plan of testing every 

 cliurning for moisture and most of the factories have taken every 

 precaution to guard against incorporating enough moisture to cause 

 their butter to be classed as adulterated. Under the present ad- 

 ministration of the Department of Internal Revenue, the creameries 

 are constantly facing the danger of having to pay extreme penalties 

 for incorporating moisture in excess of the standard arbitrarily fixed 

 by the Internal Revenue Department. It is of the utmost importance 

 to the creameries of Iowa that some change be made in the federal 

 law relating to the manufacture of adulterated butter or that some 

 rulings of the Commissioner of Internal Revenue be so modified as 



