60 OLEOMARGARINE. 



Senator BATE. On what principle the reciprocity treaty ? 



Mr. TILLINGHAST. It is a provision in the original oleomargarine act. 



Mr. MILLER. It is in the original oleomargaine act of 1886. 



Senator BATE. You get a rebate under that act ? 



Mr. MILLER. Yes, sir; it is simply a drawback of 2 cents a pound. 



Senator BATE. Then, in point of fact, you pay no tax on it? You 

 get the tax back? 



Mr.. MILLER. No, sir; we pay no tax on the export. 



Senator BATE. And you pay a tax of 2 cents a pound on what you 

 sell here? 



Mr. MILLER. On all that is sold for domestic use. 



Senator BATE. But }^ou do not have to do that on exports ? 



Mr. MILLER. No, sir. 



Senator WARREN. It is the reverse of the ordinary tariff. 



Mr. MILLER. As a matter of fact, it is a fine of 2 cents imposed by 

 the dairy interests on the article sold here, while when exported it 

 does not interfere with the dairy interests and we get a rebate. 



Senator BATE. The law is more lenient to the man who lives abroad 

 than at home. 



Mr. SPRINGER. It is the same as the internal-revenue tax on whisky. 

 That tax is taken off of whisky when it is exported. 



Mr. MILLER. This is a resolution passed by the Sioux Cit} r Live 

 Stock Exchange: 



"Whereas a bill has been introduced in the House of Representa- 

 tives known as House bill 6, providing for an amendment of 'An act 

 defining butter, also imposing a tax upon and regulating the manufac- 

 ture, sale, importation, and exportation of oleomargarine;' and 



"Whereas such a bill, if enacted, is calculated to build up and 

 restore one industry at the expense of another by means of uncalled- 

 for and unjust taxation; and 



"Whereas the destruction of the oleomargarine industry would 

 greatly impair the market value of beef cattle, and would thereby 

 deprive the producer of a large amount of revenue: Therefore, be it 



"Resolved, That the Sioux City Live Stock Exchange of Sioux City, 

 Iowa, emphatically protests against the enactment of the law proposed 

 in House bill No. 6. 



"Witness the signatures of the president and secretary of said 

 exchange and the official seal thereof affixed at Sioux City, Iowa, 

 December 28, 1899. 



" J. H. NASON, President. 

 " WM. MAGIVNY, Secretary." 



The CHAIRMAN. If you have other resolutions, will it not answer 

 your purpose to have them inserted in the record and printed without 

 reading them ? * 



Mr. MILLER. That will be satisfactory. These are resolutions passed 

 by the superintendents of the oil mills of North and South Carolina: 



SUPERINTENDENTS OF OIL MILLS IN NORTH AND SOUTH CAROLINA. 



Resolutions against oleomargarine tax offered at meeting of cotton- 

 oil mill superintendents. 



"CHARLESTON, S. C., July 6. 



" Cotton oil superintendents from South Carolina and North Carolina 

 met yesterday at the Calhoun Hotel for the purpose of organizing the 

 cotton-oil mill superintendents' association. 



