For the tax

"The Leichenger, Eisenberg, and Carlson study is based on records ranging from 6 months to 24 months. Loose reference has been made, and is made in the conclusions of that study, referring to it as a 2-year study, but there is nothing to indicate how many or how few records actually ran to 2 years. In any case the duration is only a small fraction of a generation time, or for that matter, only a small fraction of the human growth period. The article is ** * * uninformative as to the complete diet."

1. Hugo H. Sommer, professor of dairy industry, University of Wisconsin (p. 402).

2. Statement by Ancel Keys, director of Laboratory of Physiological Hygiene, University of Minnesota, submitted by Hugo H. Sommer (p. 404).

Against the tax

tirely different from the fat obtained from human milk. 'Human milk fat in regard to its component acids has more resemblance to a typical margarine fat blend than to butterfat.'"

1. Dr. Deuel, quoting Hilditch and Meara from the British Biochemical Journal (p. 51).

"The results conclusively establish that growing children experience normal growth in height and weight when their diets contain only fortified margarine as table fat, as shown by a comparison with children fed on similar diets with butter as the source of table fat and by comparison with standard height and weight tables* * There is no evi

dence that there is any growth factor present in butter which is not present in margarine."

1. Dr. Anton J. Carlson (Drs. Leichenger and Eisenberg), University of Chicago (pp. 470–471).

Colored oleomargarine cannot easily be distinguished from butter, and is not a substitute but an imitation.

1. Representative Clifford R. Hope, Kansas (p. 15).

2. Representative Reid Murray, Wisconsin (p. 34).

3. J. C. Mohler, secretary, Kansas State Board of Agriculture, statement submitted by Charles W. Holman, secretary, National Cooperative Milk Producers Federation (p. 225).

4. H. W. Curtiss, Illinois Agricultural Association (p. 421).

5. A. B. Tarwater, Plainview (Tex.) Cooperative, Inc. (p. 424). 6. "Oleo and Soybeans," Hoard's Dairyman, March 10, 1948, submitted by Charles W. Holman (p. 344).

7. Statement by Representative John Byrnes, Wisconsin, submitted by Representative Reid F. Murray, Wisconsin (p. 346).

The Food and Drug Administration finds itself powerless to enforce oleomargarine regulations where the prod

Oleomargarine taxes limit or remove consumers' freedom of choice by penalizing the sale of artificially colored oleomargarine and not the sale of artificially colored butter.

1. Representative W. R. Poage, Texas (p. 27). Orville Zimmer

2. Representative man, Missouri (p. 18).

3. Representative L. Mendel Rivers, South Carolina (p. 38).

4. Representative Robert J. Corbett, Pennsylvania (p. 109).

5. C. P. Key, master, South Carolina State Grange (p. 220).

6. Miss Anna Lord Strauss, League of Women Voters (p. 155).

7. Miss Jean L. Whitehill, Consumers Union (pp. 156-157).

8. Mr. Tyre Taylor, National Association of Retail Grocers (p. 162).

9. Mr. Lewis G. Hines, American Federation of Labor (p. 172).

10. Mr. Donald Montgomery, Congress of Industrial Organizations (p. 179). 11. Mrs. Rena Cohen, National League of Women Shoppers (p. 185).

12. Representative Robert Nodar, Jr., New York (p. 200).

13. Ella H. McNaughton, American Home Economics Association (p. 205).

Public health is safeguarded by purefood laws and punitive oleomargarine taxes are not necessary for this purpose.

For the tax

uct is produced, distributed, and consumed within the borders of any one State.

1. Charles W. Holman, secretary, National Cooperative Milk Producers Federation (p. 299).

2. Representative Charles R. Robertson, North Dakota (p. 485).

A new package for oleomargarine now used by eight manufacturers facilitates coloring the product and eliminates greasy hands and utensils, eliminates wasted product, and colors without any streaks in 2 or 3 minutes.

1. Leo Peters developed the package referred to (pp. 412-413).

Against the tax

1. Representative W. R. Poage, Texas (pp. 29, 31).

2. Representative Thomas G. Abernethy, Mississippi (pp. 19-20).

3. A. Lee M. Wiggins, Under Secretary of the Treasury (p. 20).

4. Shoreline Times, as quoted by Representative Ellsworth B. Foote, Connecticut (p. 106).

5. Representative Brooks Hays, Arkansas (p. 107).

6. Mr. Edgar C. Corry, Jr., American Veterans of World War II (p. 153).

7. C. P. Key, master, South Carolina State Grange (p. 220).

8. Miss Anna Lord Strauss, League of Women Voters (p. 155).

9. Miss Jean L. Whitehill, Consumers Union (pp. 156-157).

10. Mr. Tyre Taylor, National Association of Retail Grocers (p. 164).

11. Mr. Lewis G. Hines, American Federation of Labor (p. 170).

12. Mrs. Rena Cohen, National League of Women Shoppers (p. 186).

13. Mrs. Gertrude Parks, District of Columbia Federation of Women's Clubs (p. 199).

14. Mr. J. Roy Jones, Commissioner of Agriculture, South Carolina (p. 209). 15. Mr. Clifford Patton, National Association of Consumers (p. 212).

16. N. B. Betzold, Durkee Famous Foods (p. 435).

17. Representative John L. McMillan, South Carolina (p. 382).

Coloring of oleomargarine in the home results in waste of time, effort, and of the product itself.

1. Representative W. R. Poage, Texas (p. 31).

2. Representative Robert J. Corbett, Pennsylvania (p. 112).

3. Representative Ellsworth B. Buck, New York (p. 117).

4. Representative Omar Burleson, Texas (p. 104).

5. Mr. Edgar C. Corry, Jr., American Veterans of World War II (p. 153).

6. Mr. Lewis G. Hines, American Federation of Labor (p. 171).

7. Mrs. Rena Cohen, National League of Women Shoppers (p. 185).

8. Mrs. E. G. Chamberlain, National Federation of Settlements (p. 192).

9. Mrs. Dennis E. Jackson, Consumers Conference of Greater Cincinnati, Ohio (p. 194).

10. Mrs. Gertrude Parks, District of Columbia Federation of Women's Clubs (p. 197).

11. Representative Robert Nodar, Jr., New York (p. 200).

12. Ella H. McNaughton, American Home Economics Association (p. 205).

For the tax

Against the tax

13. Sylvia Gottlieb, Communications Workers of America (p. 207).

14. Mr. Clifford Patton, National Association of Consumers (p. 211).

15. Mr. Joseph A. Clorety, Jr., American Veterans Committee (p. 215).

Weakening or repealing the Federal tax on the sale of colored oleomargarine would result in great damage to dairy farmers and in increasing the cost of oleomargarine to consumers.

1. Charles W. Holman, secretary, National Cooperative Milk Producers Federation (pp. 293, 301).

2. Statement by Representative John Byrnes, Wisconsin, submitted by Representative Reid F. Murray, Wisconsin (p. 348).

"The saving to the American housewife by the elimination of that small tax (4 cent per pound) would be immeasurably small. In fact, the taxes paid on all oleomargarines cut a small figure in the cost of living."

1. Merlin Hull (p. 431).

There will be a shortage of skim milk for the manufacture of oleomargarine if the tax is removed.

1. Representative John Byrnes, Wisconsin (p. 347).

2. Representative Charles R. Robertson, North Dakota (p. 485).

Oleomargarine taxes interfere with most efficient utilization of national resources.

1. A. Lee M. Wiggins, Under Secretary of the Treasury (p. 8).

2. Representative Emanuel Celler, New York (p. 104).

3. Publication by the Department of Commerce of Oleomargarine Studies Initiated by Paul T. Truitt, submitted by Charles W. Holman, secretary, National Cooperative Milk Producers Federation (p. 333).

Oleomargarine taxes raise the price of the product to the consumer, an important item when the cost of living is so high.

1. Representative Brooks Hays, Arkansas (p. 107).

2. Mr. William Rhea Blake, National Cotton Council of America (p. 150). 3. Mr. Edgar C. Corry, Jr., American Veterans of World War II (p. 153). 4. Miss Anna Lord Strauss, League of Women Voters (p. 155).

5. Miss Jean L. Whitehill, Consumers Union (pp. 156-157).

6. Mr. Tyre Taylor, National Association of Retail Grocers (p. 162).

7. Mr. Lewis G. Hines, American Federation of Labor (p. 170).

8. Mr. John H. Hayes, American Hospital Association (p. 183).

9. Mrs. Rena Cohen, National League of Women Shoppers (p. 185).

10. Mrs. E. G. Chamberlain, National Federation of Settlements (p. 191).

11. Mrs. Dennis E. Jackson, Consumers Conference of Greater Cincinnati, Ohio (p. 193).

12. Mrs. Gertrude Parks, District of Columbia Federation of Women's Clubs (p. 197).

13. Representative Robert Nodar, Jr., New York (p. 200).

14. Mr. John N. Hatfield, American Hospital Association (p. 203).

15. Ella H. McNaughton, American Home Economics Association (p. 204).

16. Mrs. Lillian W. Crum, New York City branch, American Association of University Women (p. 205).

17. H. Frances Boyer, National Education Association (p. 210).

18. Mr. Clifford Patton, National Association of Consumers (p. 211).

For the tax

Against the tax

19. Mr. Harvey W. Brown, International Association of Machinists (p 217).

20. Representative Emanuel Celler, New York (p. 104).

21. Representative Olin E. Teague, Texas (p. 482).

22. Mrs. J. Fichtmueller, Jr., League of Women Voters, city of New York (p. 487).

23. Woman's Club of Chevy Chase, Maryland, Inc. (p 488).

"If the 10-cent tax on the coloring process were abolished so that oleo could be packaged, handled, and in every other way resemble butter, it is certain that this reduction in the cost of placing colored oleomargarine on the market would not be reflected in the price that the consumer pays for the product."

1. A. B. Tarwater, Plainview (Tex.) Cooperative, Inc. (p. 424).

2. Hugo H. Sommer, professor of dairy industry, University of Wisconsin (p. 406).

"If the color tax is repealed, the white or uncolored product will practically disappear from the market. When this happens, it is only reasonable to assume that oleomargarine can and would be priced only enough under legitimate butter to give it a price appeal."

1. Hassil E. Schenck, Indiana Farm Bureau, Inc. (p. 504).

Repeal of the excise taxes on both colored and uncolored margarine made exclusively from fats and oils of domestic origin probably would result in a price for the colored product about the same as for the uncolored.

1. Charles F. Brannan, Acting Secretary, Department of Agriculture (p. 2).

If Federal laws were changed to remove the 10-cents-per-pound tax which now exists on colored margarine, we would sell colored margarine at the same price as uncolored.

1. Kraft Foods Co., Chicago, Ill. (p. 505).

2. Capital City Products Co, Columbus, Ohio (p. 506).

3. Friedman Manufacturing Co., Chicago, Ill. (p. 506).

4. Kent Products, Inc., Kansas City, Mo. (p. 507).

5. Shedd-Bartush Foods, Inc., Detroit, Mich (p. 509).

6. Durkee Famous Foods, Cleveland, Ohio (p 514).

Any reduction in taxes accruing from the abolition of margarine taxes will be passed on to the consumer.

1. Miami Margarine Co., Cincinnati, Ohio (p. 506).

2. Churngold Corp., Cincinnati, Ohio (p. 508).

3. Wilson & Co., Inc., Chicago, Ill. (p. 509).

4 Mrs. Tucker's Foods, Inc., Sherman, Tex. (p. 510).

5. Vegetable Oil Products Co., Inc., Wilmington, Calif. (p. 511).

6. Standard Brands, Inc., New York, N. Y. (p. 514).

"You need have no concern regarding the possibility of margarine manufacturers trying to make exorbitant profits if the taxes were removed This is a highly competitive business; profit margins have always been very low, and competition will definitely keep them low regardless of any change in the laws."

For the tax

Against the tax

1. H. G. Bergdoll, Kraft Foods Co. (p. 505).

2. David H. Blanton, Jr., The Blanton Co., St. Louis (p. 513).

The Federal tax on colored oleomargarine is the consumers' protection against fraudulent sales of oleo as butter.

Associa

1. Minnesota Creameries' tion, resolution No. 1 (p. 138). 2. Golden Guernsey Dairy Cooperative, statement submitted by Charles W. Holman, secretary, Cooperative Milk Producers Federation (p. 283).

3. "Colored Oleo Sold as Butter," National Cooperative Milk Producers Federation, submitted by Charles W. Holman (p. 285).

4. Charles W. Holman (pp. 294, 295, 328).

5. H. W. Curtiss, Illinois Agricultural Association (p. 421).

6. Statement by Representative John Byrnes, Wisconsin, submitted by Representative Reid F. Murray, Wisconsin (p. 347).

7. Statement by Mrs. Stella E. Barker, Des Moines, Iowa (pp. 355, 358). 8. Kenzie S. Bagshaw, chairman, excutive committee, the National Grange (pp. 374-375).

9. Representative Charles R. Robertson, North Dakota (p. 485).

10. Harley J. Credicott president, Freeport Dairy Products Co. (p. 383). 11. Leonard E. Kopitzke Marion, Wis., president of the Wisconsin Cheese Makers Association (p. 401).

12. Hugo H. Sommer, professor of dairy industry, University of Wisconsin (p. 407).

The only way oleomargarine can be made yellow is by coloring it. Natural oleo ends up in some shade other than yellow.

1. Statement by Representative John Byrnes, Wisconsin, submitted by Representative Reid F. Murray, Wisconsin (p. 347).

2. Statement by Wilson F. Douglass, director of laboratories, Cudahy Packing Co. (p. 303).

3. Harley J. Credicott, president, Freeport Dairy Products Co. (p. 383).

"The butter industry adopted the natural color of their product which during the lush grass season is yellow. To make it uniform the year round, coloring is added, at certain other seasons, to maintain this same yellow."

Consumers prefer a yellow spread because it is more appetizing than a white one. When butter is not yellow, color is added. Similarly, coloring of oleomargarine should be allowed without penalty.

1. Mr. A. Lee M. Wiggins, Under Secretary of the Treasury (p. 12).

Representative W. R. Poage, Texas (p. 27).

2. Mr. J. D. Henderson, American Association of Small Business (p. 123). 3. Mr. Ersel Walley, president, American Soybean Association (p. 127).

4. Mr. John W. Evans, American Soybean Association (p. 130).

5. Mr. Howard Roach, American Soybean Association (p. 133).

6. Mr. George M. Strayer, American Soybean Association (p. 135).

7. Mr. William Rhea Blake, National Cotton Council of America (p. 151). 8. Mr. Edgar C. Corry, Jr., American Veterans of World War II (p. 153). 9. Miss Jean L. Whitehill, Consumers Union (pp. 156–157).

10. Mrs. Dennis E. Jackson, Consumers Conference of Greater Cincinnati, Ohio (p. 194).

11. Senator Burnet R. Maybank, South Carolina (p. 201).

12. Mr. John N. Hatfield, American Hospital Association (p. 203).

13. Sylvia B. Gottlieb, Communications Workers of America (p. 205).

14. Mr. J. Roy Jones, commissioner of agriculture, South Carolina (p. 209).