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X. A. WILLARD, A. M., EDITOR, 
Of Little Fajxe, Herkimer County, New York. 
THE TAX ON FACTORY CHEESE 
SALES. 
Decision of the Commissioner of Internal 
Revenue on Cheese Sales nnd Injustice of 
the Rule—Resolutions Seeking Relief—The 
N. Y. Law in Regm-d to Sleam*Boilcrs, Arc. 
The recent decision of tlie Commissioner 
of Internal Revenue putting a tax on factory- 
made cheese is unjust, and evidently was not 
contemplated by the framers of tho law. The 
question of classing the farmer, who makes 
cheese and butter upon the (arm, in the list 
of manufacturers and therefore liablo to pay 
a manufacturers' tax, has been decided as 
not within the scope of the law. Soon 
after the law went into general effect 
the commissioner decided that the dairy 
farmer making up the milk of tho farm into 
cheese was liable to pay a, manufacturer’s 
tax. Aud for two or three years this tax 
was assessed and collected. On an appeal 
to “the higher powers" this decision was 
reversed, since it was evident that milk 
was quite different from other agricul¬ 
tural products in regard to its condi¬ 
tion for marketing. It cannot be kept 
for any considerable length of time like 
wheat, flax or cotton, but must be immedi¬ 
ately converted into a form to be preserved 
and that will bear transportation. You may 
as well say that the farmer who cuts his 
grass and manufactures it into hay, or who 
goes through the different processes of pre¬ 
paring his wheat for market should pay a 
manufacturer’s tax for so doing, as to make 
the dairyman pay a tax for putting his milk 
in a condition by which it may be saved 
from immediate loss. It was quite clear 
that no such tax was intended, and hence, as 
we remarked, the decision in this case was 
reversed; but. tho unjust tax paid by dairy¬ 
men was not refunded. 
Now the recent, decision of the Commis¬ 
sioner seeks to impose this burthen of tax 
upon the dairy farmer in another form. 
An assessment is made on the sales of all 
cheese, manufactured at factories, of $2 on 
each $1,000 over $1,250 per quarter—of in 
other words, on ail sales of cheese from tlm 
factory during the year, above $5,000 a tax is 
levied of $2 for every $1,000 of micli sales. 
This tax in many eases amounts to a large 
sum, and is very onerous. The Dairymen 
do not complain of any just and equitable 
tax, but they insist that this selection and 
distinction of their class lor the Imposition 
of special burthens of taxation is unjust and 
unwarranted, and never contemplated by 
Congress. 
The case will appear more plain, perhaps, 
by referring to the manner in which cheese 
factories are established aud managed. A 
number of neighboring farmers associate to¬ 
gether and employ a cheese-maker to make 
up the milk from the several farms into 
cheese. Each farmer receives a ratio of 
cheese in proportion to the quantity of milk 
delivered. He is at liberty to bike this pro¬ 
duct and dispose of it as he sees tit, and in 
not one case in an hundred, or perhaps a 
thousand, would this single individual pro¬ 
duct, when separated from the whole mass, 
amount in sales to $5,000. If he took his 
cheese home and sold it on Ills own account 
no tax could be imposed; but because it hap¬ 
pens to be more convenient for the parties to 
delegate one of their number as saleamau, 
and sell the whole product together, the Com¬ 
missioner institutes a plea of taxation. 
Cheese factories, it will be seen, differ veiy 
materially from other manufactories when 
the raw material is purcliased and every¬ 
thing is conducted and uuder tho control of 
parties organized for the purpose of making 
a profit at manufacturing. The cheese fac¬ 
tory system is simply an affair of con venience, 
to relieve families from the burthen of work¬ 
ing up the milk aud taking care of the pro¬ 
duct upon the farm. A half dozen or more 
neighbor's find it more convenien t and cheaper 
to employ a cheese-maker and have the milk 
worked up together at one place, than for 
each one to hire a dairy-maid to do the same 
work on the different farms. And it is not 
easy to see why this consolidation of interest 
should invoke a special tax to the govern¬ 
ment. 
If cheese factories were managed by pri¬ 
vate individuals or by corporations who pur¬ 
chased milk from the farmers, and therefore 
engaged in the work as a special business of 
manufacturing, there would be some reason 
on which the Commissioner could base his 
decision. But cases of this kind are extreme¬ 
ly rare, the almost universal plan being such 
as we have indicated. 
At the recent meeting of the American 
Dairymens’ Association at Utica, Dr. Wight 
of Oneida introduced a series of resolutions 
toucliing this matter, with a view of bringing 
it before Congress, and we trust when the 
facts in the case shall have been properly set 
forth this burthensome and unjust tax will 
be removed. 
The X. Y. Law in Regard to Steam Hollers 
at Cheese Factories. 
In this connection we may refer to another 
tax which bears unjustly upon cheese factories 
and the law imder which it is imposed. 1 he 
Legislature of New York last, year passed an 
act by which every owner of a steam-boiler 
of any kind is obliged to procure and attach 
to the same a lock-up safety-valve and other 
apparatus at the cost of from $50 to $100 
each. Now as no cheese factory boiler ever 
need he subjected to a pressure of more than 
from five to ten pounds per square inch, and 
as no one was ever known to explode, it 
would seem to be a useless expenditure on 
the part of factories of this class. The num¬ 
ber of cheese factories in the State of New 
York is probably not far from 800, which it 
will be seen makes an aggregate expenditure 
under the law of $80,000. The spirit of tho 
law which seeks the protection of human 
life is commendable, and if the history of 
cheese factories showed any necessity for 
these appliances wo should be tho last to 
offer a word of objection; but the fact that 
a heat no higher than 98" to 100° is employed 
in cheese making would seem to indicate that 
an exception might properly be made in the 
law in favor of cheese factories. W e trust, 
therefore, that all the facts will be laid before 
the Legislature during its present session, 
and that the law may be so modified as not 
to entail a useless expenditure upon the fac¬ 
tories of the State. 
IMPORTANT TO CHEESE MANU¬ 
FACTURERS. 
Complaint* in flip En«li*li Marketaof Color¬ 
ing American Ckcean with Red l,cii(l-Sc« 
looting Pure Anmifto, Arc. 
We have advices from a prominent En¬ 
glish shipping house that during the past, 
year many very serious complaints have 
been made against American chccso in Eng¬ 
land on account of its being colored with 
red lead. Our correspondent adds that a 
continuance of the practice will have the 
effect of lessening the consumption of Amer¬ 
ican cheese in Great Britain. We are much 
obliged to our correspondent for this infor¬ 
mation, as it is important that our cheese 
manufacturers should know the fact, and 
take measures to avoid, in the future, the 
evil complained of. 
We may remark here that if red lead lias 
been used, the past, year, for coloring cheese, 
it has not, been done knowingly or intention¬ 
ally by our cheese manufacturers. If used at 
all, it has come from adulterated annotto on 
sale at the shops. The cost of annotto dur¬ 
ing the past year has been excessively high, 
and this may have induced unprincipled men 
dealing in the article to adulterate it for the 
purpose of underselling. Factorymen and 
dairymen cannot he too careful in their 
selection of annotto, and on no account 
should a low grade article be used. Anuot- 
to, when genuine, is made from the seeds of 
a plant known to botanists by tho name of 
Him Orellana, ancl is procured from the Bra¬ 
zils aud Cayenne, and comes to this country 
wrapped in banana leaves. The pure article 
in mass is of a dark red color, not bricky, 
but of a clearer shade. It has a taste and 
smell somewhat resembling the extract of 
licorice. It is, without doubt, very largely 
adulterated with chalks and colored earths, 
flour, salt and tumeric. It is said that salt 
intensifies its coloring properties ancl has the 
effect of rendering them permanent to a re¬ 
markable extent. Thu salt adds to its weight, 
attracts moisture, which again adds to its 
weight, and is perhaps the most harmless 
adulteration. When chalks and earths are 
used, iron or red lead is often employed to 
conceal the adulteration with these foreign 
matters. 
The adulteration of annotto is a most vil¬ 
lainous practice, and something ought to be 
done to reach the guilty parties. Country 
dealers, and those trading in annotto, should 
use the utmost precaution in dealing only in 
the best and purest grades. Tbe dark, black 
looking annotto should be avoided. 
Ah annotto is used to a considerable ex¬ 
tent in manufactures, for the purpose of giv¬ 
ing a rich, though somewhat evanescent, 
orange tinge to silk and cotton goods, coun¬ 
try dealers who may happen to have a poor 
article on their hands should dispose of it for 
the. above use, and not push it. upon their 
customers—the cheese manufacturers— 
many of whom are not good j udges of a pure 
article. 
It i9 to be regrettod, as we remarked in 
the previous discussion of this subject, that 
a disposition prevails very extensively to im¬ 
part to different articles of food a color which 
they do not naturally possess, or at least to 
exaggerate the colors which do really belong 
to them. Of tills practice innumerable ex¬ 
amples might be cited, as in the coloring of 
pickles, fruits, preserves, &c., by means of 
copper; mustard with turmeric and chromate 
of lend; cayenne pepper with red lead and 
vermilion; and green tea with indigo, Prus¬ 
sian blue, Chinese yellow, Ac.; while a fur¬ 
ther example is furnished in the employment 
of annotto to color cheese. 
So far as the coloring of cheese is con¬ 
cerned, the burthen of blame rests with the 
consumers who demand a heightened shade, 
either from the impression that the quality 
of the article is improved, or from the 
whimsical notion that high color adds to its 
appearance. 
The dairymen would be glad to abandon 
the use of auotto altogether. It is expen¬ 
sive and exceedingly troublesome in secu¬ 
ring flic precise shade required, and in 
keeping it uniform in the dairy throughout 
tho season. But as long as the markets will 
have colored cheese, the dairyman is forced 
into a practice which he kuows to be use¬ 
less, and in many ways objectionable. The 
best he can do, therefore, is to procure a 
pure article, and on uo accoimt to uso that 
which looks doubtful, or which he suspects 
to be adulterated. The liquid auuotto we 
may remark is generally freer from impuri¬ 
ties than the crude or basket, article. 
-- 
ALSIKE CLOVER. 
Ii* Vnluo ns n Food for Stnrk-Tpstlng the 
iSoi'iI —Spooillc Gravity of Milk, Cream anil 
8 kimiltfd Milk. 
Quit esteemed friend, Dr. Cole of Pots¬ 
dam, St. Lawrence C’o., writes us under date 
of January 20th, 3S follows: 
Von know the tyro in practical farming often 
mnkea costly blunders through ignorance. I 
have ha d sortie sorry t rial* In the two years 1 have 
been on my farm But I shall not “give it up 
so.' - Am more and more pleased with it, not¬ 
withstanding my many mistakes, r have eight 
fine Ayrshire heifer calves—shall raise more 
this year. 
May, 1307,1 sowed some A Mice clover seed, al¬ 
most an entire failure. Tho full following T 
bought of Tuohbuhn of Albany, four pounds. 
Express charges and all cost livtcdollurs. T sowed 
with winter wheat the second week in Septem¬ 
ber. It either did not germinate or wintur killed. 
I ftlialt try it ugftin this Spring. Please Inform 
mo if there is any way to distinguish between 
good und poor seed, by the eye, before purchas¬ 
ing? 
We have a tine, mild, but long winter hero. 
Hogan to feed lmy the last of October. Our 
Funnel's' Club goes rather hard. What shall we 
do to make it go ! Professional duties pre¬ 
vented my being at the American Dairymen’s 
Association. 
Flint, on milch cows, saya:—“ A voryrioh milk 
Is lighter than milk of a poor quality,for iho 
reason that cream Is lighter than skim milk." 1 
think he Is mistaken. I believe n quart of cream 
will weigh more than a quart of skim milk, from 
which thooroam is taken, How is it, Mr. Editor? 
Remarks, — Alsllce clover was first intro¬ 
duced into England about the year 1884. 
It has much resemblance to white clover in 
the color and size of its flower beads, but 
approximates more closely to the red clover 
iu its habit of growth. It appears to bit 
more permanent in duration than any varie¬ 
ties of red clover. On account of its having 
more fibrous or less deeply penetrating roots 
it is not so well fitted as the red clover for 
withstanding extreme drouths. Though not 
yielding quite bo largo a product in bulk as 
red clover it gives a much larger yield than 
white clover, and, as It ia more keenly sought 
after and eaten by cattle, sheep and horses, 
it is inferred to bo superior iu its nutritive or 
feeding properties. It has been strongly 
recommended as well adapted to cold, moist, 
st iff soils. We should think it well adapted 
to St. Lawrence, and to be well worthy of 
trial — but should prefer seeding with it in 
spring. It is difficult to determine whether 
seed will conus in every case by its mere 
appearanco to tho eye. it is always safe and 
best to test seeds, especially, those that are 
expensive, by sowing a small quantity in a 
pot of eartb to seu if they will germinate. 
Tbe composition of cream varies greatly, 
according to the circumstances under which 
it is produced. Cream is lighter than milk, 
but slightly denser than pure water. Dr. 
Voelcker tested two samples of cream, 
skimmed off after standing for fifteen hours 
and forty-eight hours at a temperature of 
sixty-two degrees Fahrenheit, They showed 
a specific gravity of 1.0194 and 1.0129 respect¬ 
ively. Good new milk, on an average, has 
a specific gravity varying from 1.080 to 1.032. 
If it Is rather poor in cream, but not diluted 
with water, its specific gravity rises a little; 
and if it is very rich in cream, the gravity of 
the milk will sink to 1.029 or 1.028. The 
specific gravity of two samples of skim-milk 
tested by Dr. Vollckek at a temperature of 
sixty-two degrees, was 1.037 and 1.0337, 
respectively. When thero is a large quan¬ 
tity of caseinons matter mixed up with 
the cream and removed from the milk, the 
skimmed milk of course will be less dense. 
Remedy lor Sore Tent* and Kicking Cows.— 
A writer in tbe New England Farmer recom¬ 
mends for cows troubled with sore teats the fol¬ 
lowing:—Mutton tallow, three parts, Burgundy 
pitch ono part; wash the tents clean and apply 
the mixture moderately warm twice each day, 
until a cure Is effected. Another writer treats 
kicking cows with a cord having a loop at one 
end, and made in the shape of a tig ore 8, around 
the hind leg above tho gambril Joint and drawn 
tight. This, he says, is a sure cure. 
- -— 
Relieving Chokrd Cattle.—Dr. A. F. JENNINGS 
of Fredonia, N. Y. f sends us the following plan 
for relieving cattle choked with apples, potatoes 
or pieces of roots, and says he has seen it tried 
and believes it the best remedy known among 
farmers:—“Pour a half pint of oil or melted 
lard down the throat of the choked animal, then 
drive it up a hill on a slow walk and bar k again 
on a brisk trot. In most cases the animal will 
be relieved before the bottom of the hill ia 
reached.” 
lonustrc fcroncmin 
CONDUCTED BY MARY A. E. WAGER. 
A GOOD HOUSEKEEPER. 
I have been much interested, and some¬ 
what amused while reading the different 
articles on this subject which have lately 
appeared in the Rttrai,, (thanks to Mr. Incog 
who drew out these spirited remarks, aud 
then quietly withdrew into bis corner to 
smile at the success of his scheme.) 1 fully 
agree with the majority of the writers that 
system in our labors is very necessary to in¬ 
sure success in housekeeping; but a stated 
time and manner in which to do every kind 
of work cannot, I think, in every family be 
fully adopted. Thero are some families 
whoso habits nro so regular that tho. house¬ 
keeper finds little difficulty in doing her 
work perfectly systematically, and orderly; 
but I think iu the greater number of cases, 
the housekeeper who tries to do her work by 
fixed and regular rules, will fare very much 
as the man did who asked an old lady if she 
could direct him in such a manner that he 
could find the way to a certain place. “ Sar¬ 
to in, sartain," said I lie old lady, “ I can tell 
you so you can’t miss it. You go along on 
this road ’till you come to a piece of woods. 
Then you go about half way through the 
woods, 'till you come to a place where three 
or four roads branch off. Well you take the 
road that seems to you to be the right one, 
aud I'll warrant you’ll cornu out all right.” 
Now it seems to me that is very nearly the 
way that rules for housekeeping should be 
given. Directions for a certain distance can 
be given, and then the housekeeper finds 
many tilings that apparently require her 
time and care at the same moment. Then 
she must take tho road that seems to be 
the right one, and trust to future effort to 
bring her work about as she desires. The 
appointed, time for washing, ironing, baking, 
mending, cutting out and making garments, 
in most of farmer’s families would be almost 
universally interrupted by sickness, extra 
workmen, unexpected company, or some 
other unlooked for circumstances. The good 
housekeeper must, be constantly varying her 
labors to conform to circumstances. 
Tho woman whose time, means and labor 
bear their just relations to each other; or, in 
other words, the woman who, if slu> cannot 
do all she desires and cannot afford to hire it 
done, does the work first which is needed 
most, and which will contribute most to the 
general welfare of her family, is, in my 
opinion, the best housekeeper. The woman 
who spends half her morning in polishing 
her tin dishes, or scrubbing an old table, 
thereby causing her husband and his work¬ 
men to wait half an hour lor their dinner, 
has not spent her time wisely 
Tbe mother whose children’s stockings 
are out at heel and toe, and wlioao husband’s 
elbow protrudes from every sleeve is not a 
prudent housekeeper, although her kitchen 
floor maybe clean enough to take her meals 
from at. any time, and dust is unknown in 
her bouse. The woman who allows her pre¬ 
serves to ferment and worms to eat up her 
dried fruit, who thrusts the paper rags into 
the stove and throws the soap grease to the 
dogs because she is so systematic in doing 
her work in exactly the time and manner 
she desires that she lias no time to attend to 
small matters, is not, in my estimation, a good 
housekeeper. 
But she who justly considers her time and 
means, and the wants of her family, and 
divides her labors in such a manner that 
every department of her household receives 
its due proportion, deserves the title of “ good 
housekeeper,” even though dust is sometimes 
seen upon her bureau, and her kitchen floor 
Is scrubbed but twice a week. 
Van Boren Co,, Mich. Mbs. M. A. 8. 
That’s just it, Mrs. M. A. S. Any woman 
who systematizes her work always has time 
to attend to her dried fruits, soap grease 
and carpel,-rags, and keep her kitchen floor 
clean, too. 
-- 
CURING HAMS: 
A Chapter Contributed by Correspondents. 
A correspondent recently asked for a 
recipe for curing hams. From replies there¬ 
to received we select the following: 
N. R.,East Do Kalb, writes:— 1 will give 
you mine. Have used it for a number of 
yearn and find it good. For one hundred 
pounds of ham use ten pounds of salt, four 
ounces of saltpeter, two quarts sale molasses, 
and Cayenne pepper if required; a little adds 
to the flavor. Dissolve the ingredients in 
enough warm water to cover the meat. Let 
the hams remain in this pickle from four to 
Six weeks. The same is at excellent pickle 
for beef. 
Edward P. Chievbb calls the following 
a “ Kentucky recipe for curing bamsFor 
every one hundred pounds of ham use eight 
pounds coarse solar suit, tWb ounces salt 
peter, two pounds brown sugar, ouo ancl one- 
quarter ounces potash and fo4r gallons of 
water. Boil and skim, and when cool, pour 
over tbe hams, which should bo packed 
shank end down. Large hams should re¬ 
main iu the brine six weeks; small hams 
four weeks. Smoko with green hickory or 
(winch is next best,) green sugar maple. 
“Erin” says:—Having had considerable 
experience in that line in “ the onkl sod,” I 
append the course adopted, remarking that 
during the process of curing iu this country, 
hams should not be allowed to get frozen. 
Lay the hams on their back, shank down¬ 
wards, at an angle of about thirty degrees, 
with a layer of salt underneath; sprinkle 
salt over tho flash side and on shank; make 
with the hand a sort of dish-shaped recep¬ 
tacle, immediately over the end of the 
main artery, depositing a handful of 
salt in it; this dissolves, penetrating 
and curing the ham through the shank, 
whore it is most liable to spoil. When 
this is done, sprinkle pulverized saltpeter, in 
the proportion of one ounce to one hundred 
pounds meat, over the fleshy part; let them 
remain so about four days to purge, then 
take them up and rub tbe skin with salt, 
(using a piece of board made like a horse¬ 
brush, driven Lull of headed nails, like old 
country shoe-nails,) until it. is quite soft ; lay 
them down again with salt around them, say- 
two weeks for small sizes, or three weeks if 
over twenty pounds; take them up, wash in 
hot water; bang up in a coo] place a few days 
to dry; smoke them and you have delicious 
moat. If wanted sugar-cured,put through 
same process, but, after rubbing, put a good 
sprinkling of brown sugar ou the flesh side 
when laying down the second lime, adding 
salt afterwards. 
Marvin J. Page, Phelps, N. Y,, writes: 
For one hundred pounds of meat use five 
pounds of salt, six ounces saltpeter, six 
ounces of pepper. Rub tbe harps once a 
week with molasses and then with the above 
preparation. Warm the molasses, as it. takes 
less. 
M. W., Ilomer, N. Y., writes:—For one 
hundred pounds of meat take twelve pounds 
of salt, eight ounces saltpeter, three pints of 
molasses and eight gallons of water; let 
them remain in t he pickle six weeks or more. 
Last year our bams were taken out in April, 
and hung up in the smoke-house and smoked. 
Some of them remained thero all summer. 
In December we had old ham that was sweet 
and good. Try it. 
A. Wilson, Marcellus, N. Y., writes: 
Weigh the hams and make brine, allowing 
one ounce of suit to every pound of meat, 
aud one ounce of saltpeter to every twenty- 
five pounds. Pack the bams closely, sprink¬ 
ling a little salt on the bottom of tho tub. 
Have just brine enough to cover the meat 
well, and let thorn lie four or five weeks, then 
take them out,, dry ami smoke. 
E. Band, Canastota writes:—For one 
hundred pounds of meat, use eight pounds 
salt, three ounces saltpeter, three ounces sal- 
eratns, one quart, of molasses, two pounds 
sugar and water, sufficient to cover the meat. 
Put all together, scald and skim. Pack your 
meat tight, in your cask without salt. Pour 
the pickle on your beef boiling hot, and 
cover tight at once; the pickle must be cold 
for hams. I have used the preparation fifteen 
years, and find it reliable and right every 
time. You may keep beef all summer by 
scalding the brine the first warm weather to 
take out. tho blood. 
C. SleiohT, Cuba, N. Y., writesFor one 
hundred pounds of meat take twelve ancl 
a halt pounds of rock salt, one quarter 
of a pound saltpeter, one table-spoonful of 
pepper, two pounds of sugar, eight gallons 
of water. Warm the water before the soda 
ia put, in it; skim It before the pepper is 
added, ancl let the hams remain in this brine 
between twenty and thirty days. This I 
consider an excellent recipe. 
W. E. C., New Brunswick, N. J., writes: 
Rub the hams with salt,, and leave them in a 
cask four or five days; then cover them with 
brine made of six gallons of water, eight 
pouuds of salt., two ounces of saltpeter, two 
ounces of salcratus, and throe pounds of good 
sugar, in which leave t hem seven to eight 
weeks. Hams do not want too much smoke, 
but want to be nicely dried, before putting 
away for summer use. 
C. H. N., Lucllowville,N. Y., writes:—For 
one hundred pounds of meat, take three gal¬ 
lons of soft water, six ounces of saltpeter, 
and one cpiart of molasses. After packing 
the hams, make the ingredients into a brine 
and pour it over the meat. If this quantity 
cloca not, fully cover it, make more with pro¬ 
portionate ingredients. After the hams have 
remained in this pickle four weeks, or until 
ready to bo smoked, smoke them to a nice 
brown. "When done wrap them nicely in 
paper, sealing together the edges of the paper 
with paste, tie them up in sacks aud hang in 
a clry place. 
Beef prepared in this manner, will keep 
sweet all summer. 
The above fecipq we know makes tho 
nicest cured bams we have over eaten — 
ns we have tested their palatableness many a 
time under C. II. N’a hospitable roof, ancl 
recommend this recipe to all in need of such 
; information.— Ed. 
