764 OLEOMARGARINE. 



oleomargarine would be about 4 cents a pound, if your statements are 

 correct, if the 2 cents a pound is 50 per cent of cost? 



Representative WILLIAMS. I understood him to say that that was 

 the amount collected that the tax was 2 cents a pound. 



Commissioner WILSON. Yes, sir. With a tax of 2 cents a pound, 

 the $1,600,000 collected would represent about 80,000,000 pounds. 



Kepresentative WILLIAMS. That does not include these licenses and 

 other expenses, does it? 



Commissioner WILSON. No. Between three and four hundred thou- 

 sand dollars of the $1,600,000 comes from the special taxes. 



Kepresentative HAUGEN. That would be about 2J per cent, would it 

 not? 



Commissioner WILSON. Yes, sir; something like that. 



Kepresentative HAUGEN. Then, if that is 50 per cent of the cost, the 

 cost of the oleomargarine to the manufacturer would be about 4J cents 

 a pound. 



Commissioner WILSON. I do not know whether the 8 cents which 

 has been referred to includes the pound tax and the special tax, or not. 

 Of course if it does that would mean that the actual cost of manufac- 

 ture was 5 and a fraction or 6 cents a pound. If it does not it means 

 that the cost is 10 cents and a fraction. I do not know anything about 

 that subject; I have not gone into it. 



Kepresentative BAILEY. Have you seen the bill introduced recently 

 by Mr. Wadsworth along this line? 



Commissioner WILSON. Yes, sir. 



Representative BAILEY. Do you think that bill will meet the require- 

 ments of protecting the people as against fraud and the fraudulent sale 

 of oleomargarine? 



Commissioner WILSON. I do, in the fullest possible way, and still 

 allow them to manufacture oleomargarine. 



Kepresentative WRIGHT. As I understand it, the figures which you 

 have given of 8 cents a pound, cost of manufacture, and also in regard 

 to the 50 per cent which you mentioned, are only given according to your 

 opinion, without having the figures before you? 



Commissioner WILSON. That is all. 



The CHAIRMAN. If that is all, we thank you very much, Mr. Wilson, 

 for your information. 



Commissioner WILSON. I have brought here Dr. Crampton, pur chem- 

 ist, to whom I refer all scientific matters, if the gentlemen wish to ask 

 him anything on this subject. 



STATEMENT OF LE, CHAELES A. CRAMPTON, CHEMIST, INTEENAL- 

 EEVENUE BUEEAU, TEEASUEY DEPAETMENT. 



Representative ALLEN. Doctor, what position do you occupy ? 



Dr. CRAMPTON. I am the chemist of the Internal-Revenue Office. 

 * Kepresentative ALLEN. What have you under your immediate super- 

 vision or care in that line? 



Dr. CRAMPTON. I have the investigation of products which are sub- 

 ject to an internal-revenue tax. 



Representative ALLEN. Oleomargarine? 



Dr. CRAMPTON. Oleomargarine, and other products. 



Representative ALLEN. If you have had any occasion to investigate 

 or make an analysis of oleomargarine, I wish you would state to the 



(*182) 



