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 revenues 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.'

REVISION OF THE LAW NECESSARY

The Internal Revenue Commissioner strongly urges a complete revision of the present federal law. The recommendations 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 onehalf 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. Ibid.

If these provisions were embodied in a statute, the oleomargarine law could be enforced and frauds would probably come to an end. Fraud enters so easily into the oleomargarine trade that the most perfect administrative system must be devised to eliminate it. The oleomargarine interests would have no reason to complain at the severity of the above provisions. They would do well rather to encourage their enactment, see to it that their product is as good as it can be made, and keep it separate and distinct from butter. As long as the standard of living permits the use of butter the American people are not willing to have the dairy industry jeopardized by the insidious oleomargarine product which, if allowed free course, would flood the market with a spurious article and gradually destroy the butter industry. Good butter is unquestionably a better and more desirable article of food than the best oleomargarine. The food value of the two products is nearly the same, but the aroma and flavor of butter are superior to that of oleomargarine. This is a fact of considerable importance. While we must eat to live, we should be allowed, in some small measure at least, to live to eat.

VITA

THE author of this dissertation was born April 28, 1878, at Fairmount, Citrus County, Florida. He taught in the public schools of Pennsylvania from 1895 to 1901. He served as stenographer and bookkeeper in private business from 1902 to 1905. He entered the United States Government service in 1905, and resigned from this service in 1914. For five years he served as bookkeeper in the Accounts Division of the U. S. Weather Bureau. During his stay at Washington, D. C., he completed his undergraduate work. Upon request he secured a transfer to New York City, where half-time employment in the Weather Bureau was combined with graduate work in economics at Columbia University. He received the degree of A.B. from George Washington University in 1912. At Columbia he studied under Professors Seligman, Fetter, Simkhovitch, Anderson, Shotwell, Giddings, Beard, Sait and Munroe Smith, and attended the seminars of Professors Seligman and Seager. He received the degree of A.M. from Columbia University in 1913. He was appointed Instructor of Commerce and Economics in University of Vermont and State Agricultural College in 1915.

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