487] OLEOMARGARINE LAW AND ITS DEVELOPMENT 263 



increase again and in 1914 amounted to over a million 

 dollars. The Internal Revenue Commissioner makes the 

 following comment in connection with the revenue aspect 

 of the oleomargarine law : 



Had the tax on oleomargarine been two cents a pound 

 during - the past fiscal year instead of a nominal rate of ten 

 cents and an actual rate of one-fourth cent a pound, the reve- 

 nues would have been increased by $1,793,100, a large sum 

 expended in attempting to enforce the present statutes would 

 have been saved, and the corruption of great numbers of 

 American citizens, as well as fraud on the public not generally 

 dreamed of, would have been prevented. 1 



REVISION OF THE LAW NECESSARY 



The Internal Revenue Commissioner strongly urges a 

 complete revision of the present federal law. 2 The recom- 

 mendations which he makes may be enumerated as follows: 

 (1) That the double tax rate be abolished and that a flat 

 rate in lieu thereof be adopted. (2) That the practice 

 of handling oleomargarine in bulk or in large packages 

 be prohibited. (3) That the manufacturers be required 

 to pack oleomargarine in packages running from one- 

 half to five pounds. (4) That each and every package 

 be sealed with a revenue stamp affixed. (5) That the 

 product be sold only in original unbroken packages. 

 (6) That heavy penalties be imposed for removal from 

 factory in other than stamped packages. (7). That 

 heavy penalties be imposed for any dealer having in his 

 possession or selling any oleomargarine not covered by 

 proper stamps. (8) That heavy penalties be imposed 

 for selling oleomargarine as butter. 



1 Report of Internal Revenue Commissioner for 1911, p. 19. 

 '/did. 



