Xli. THE CREAMERY PATRON'S HANDBOOK. 



directly into their pockets. The merchant makes as much on butter sold 

 at 15 cents as he does on that sold at 25 cents, and the former price re- 

 quires less of his capital to handle : the creamery company is benefited only 

 to the extent of its increased output of butter, which results from driving a 

 fraudulent competitor out of the market. It is the farmer who gets nine- 

 tenths of any advance in price of butter. 



The object of the publication of this book is two-fold : First, to con- 

 vey to the producer of milk information which will aid him to secure 

 quality and quantity for his own financial gain ; second, to provide means 

 through its sale with which to sustain this organization in its work of pro- 

 tecting the dairy interests of this country against competition with fraud- 

 ulent substitutes, 



The principal provisions of the new oleomargarine law, which passed 

 Congress finally April 29, and was signed by President Roosevelt May 9, 

 1902, are that all oleomargarine artificially colored shall pay an internal 

 revenue tax of 10 cents per pound, the tax to be paid by the manufacturer, 

 and any person who takes uncolored oleomargarine and colors it for the 

 use and consumption of others, except his own family, shall be classed as a 

 manufacturer and be subject to the 10 cent tax and $600 per year manu- 

 facturer's license. 



In 1886 Congress passed a law placing a tax of 2 cents per pound upon 

 all oleomargarine, and making provisions for marking, branding, inspection, 

 etc. The act of 1902 raised the tax to 10 cents per pound upon all oleo- 

 margarine that is colored to resemble butter, and reduced to i-cent per 

 pound the tax on that made in the color of the natural fats of which it is 

 composed. The law of 1902, therefore, is really an amendment to the law 

 of 1886. As amended by the recent act, the full oleomargarine law is as 

 follows : 



Be it enacted by the Senate and House of Representatives of the United States of America in 

 Congress assembled, That for the purpose of this act the word "butter" shall be understood to 

 mean the food product; usually known as butter, and which is made exclusively from milk or 

 cream, or both, with or without common salt, and with or without additional coloring matter. 



SEC. 2. That for the purposes of this act certain manufactured substances, certain extracts, 

 and certain mixtures and compounds, including such mixtures and compounds with butter, shall 

 be known and designated as "oleomargarine," namely: All substances heretofore known as 

 oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutraJ;.all mixtures and 

 compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and neutral; all 

 lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef -fat, suet, lard, 

 lard-oil, vegetable-oil, annatto, and other coloring matter, intestinal fat, and offal fat made in 

 imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or 

 for butter. 



SEC. 3. That special taxes are imposed as follows: 



Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manu- 

 factures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. 



And any person that sells, vends or furnishes oleomargarine for the use and consumption of 

 others, except to his own family table without compensation, who shall add to or mix with such oleo- 

 margarine any artificial coloration that causes it to look like butter of any shade of yellow shad also be 

 neld to be a manufacturer of oleomargarine within the meaning of said Act, and subject to the 

 provisions thereof. 



Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars. Every 

 person who sells or offers for sale oleomargarine in the original manufacturer's packages, shall 

 be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who 

 has given the required bond and paid the required special tax, and who sells only oleomaigarine 

 of his own production, at the place of manufacture, in the original packages to which t ie tax - 

 paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleo- 

 margarine on account of such sales. 



Retail dealers in oleomargarine shall pay forty-eight dollars. Every person who sells oleo- 

 margarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in 



