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WEST VIRGINIA.

Adulteration of food.—It is unlawful fraudulently to adulterate food or drink, or knowingly to sell food or drink which is not what it is represented to be. Penalty, not more than $500, and imprisonment not more than 1 year. (Code, 1899, ch. 150, sec. 20.)

Unwholesome food.Whoever sells knowingly unwholesome or diseased food or drink without making its character known to the buyer shall be imprisoned not more than 6 months and fined not more than $100. (Ibid., sec. 19.)

Imitation butter and cheese.-The law prohibits the manufacture or sale of any substance in imitation of butter or cheese not made wholly from pure milk or cream, unless each package or parcel has distinctly marked its true name and the fact that it is not genuine. Each retail purchaser must be given a statement that the article is not genuine. Penalty, $10 to $100. (Ibid., sec. 20a.)

It is unlawful to manufacture or sell oleomargarine, imitation or adulterated butter, whether manufactured within the State or not, unless colored pink. Penalty, $20 to $100. (Acts of 1891, ch. 8.)

WISCONSIN.

FOODS GENERALLY.

Dairy and food commissioner.-The governor is to appoint biennially a dairy and food commissioner, whose salary shall be $2,500 per year. The commissioner may appoint two assistants, one an expert as to dairy products and the other a practical chemist. It is the duty of these officers to enforce the laws relating to foods. They have power to enter any place where they believe food or drugs are made or sold, to open any package and take samples. On the request of the person in charge a duplicate sample shall be sealed up and delivered to him. District attorneys must prosecute violations of the pure-food law when called upon by the commissioner. The State board of health may submit to the commissioner articles of food and drugs for analysis. (Laws of 1899, ch. 452.)

Adulteration of foods.-The adulteration of any article of food or of any drug or the sale of such adulterated articles is prohibited. A drug is deemed adulterated if it differs in strength or purity from the standard fixed by the United States Pharmacopeia, or by such other pharmacopæia or standard work as recognizes the article, or if its strength or purity falls below the professed standard under which it is sold. Food is deemed adulterated if any substance has been mixed with it so as to injure its quality or strength; if any inferior substance has been substituted in it; if any valuable constituent has been taken from it; if it is an imitation; if it contains diseased or decomposed animal or vegetable matter; if it is colored or otherwise made to appear better than it really is; or if it contains any added poisonous ingredient or ingredient injurious to health not a necessary ingredient in its manufacture. Mixtures or compounds recognized as ordinary articles of food or drink may be sold if not injurious to health, if containing all necessary and no unnecessary ingredients, and if distinctly labeled as such. (Penalty, $25 to $100. (Laws of 1897, ch. 166.)

Unwholesome food.Whoever sells knowingly any article of food or drink or any drug which is decayed or otherwise unwholesome, without notice to the buyer, shall be fined not over $100 or imprisoned not over 30 days or both. (Rev.Stats., sec. 4599.)

Vinegar.-No vinegar shall be sold as cider vinegar which is not the legitimate product of pure apple juice or which contains less than 2 per cent of cider vinegar solids. All shall contain not less than 4 per cent of absolute acetic acid. No person shall manufacture or sell vinegar containing lead, sulphuric acid, or other injurious ingredients. All packages containing vinegar shall be branded with the acetic acidity of the manufacturer. Penalty, $10 to $100. (Laws of 1891, ch. 349.)

Canned goods.—The manufacture or sale of canned goods is prohibited unless each can, except of goods brought from foreign countries, is distinctly labeled with the name and address of the dealer and the grade of the contents. (Ibid., sec 4.)

Baking powder.—Baking powder which contains alum must be distinctly marked with the name and place of business of the manufacturer and the words "This baking powder contains alum.” (Ibid., sec. 5.)

DAIRY PRODUCTS.

Generally.-The law prohibits the sale of milk or cream, butter or cheese to which boracic acid, salicylic acid, or other injurious antiseptics have been added. Penalty, $25 to $100. (Laws of 1895, ch. 168.)

It is not lawful for any charitable or penal institution to use or to furnish to its inmates any imitation of butter or cheese. (Laws of 1893, ch. 65.)

Milk.The law prohibits the sale or the delivery to any butter or cheese factory, as pure and wholesome, of milk diluted or adulterated, or of unclean or impure milk, or milk from which cream has been taken or from which the strippings have been withheld, or milk from sick cows or cows kept in an unhealthy condition or fed upon unhealthy food, or cows within 15 days before or 4 days after parturition. Penalty, $25 to $100. (Laws of 1887, ch. 157, as amended by laws of 1889, ch.425; Laws of 1897, ch. 106.)

No person shall sell milk drawn from sick or diseased cows, or cows kept in a filthy and unsanitary condition, or cows fed on refuse from distilleries or vinegar factories, unless such refuse be mixed with other dry sanitary food to the consistency of a thick mush. No person shall sell milk or cream having any foreign substance or coloring matter, or chemical or preservative, but viscogen or sucrate of lime may be added if the milk is so labeled as to show its true character. (Laws of 1899, ch. 313.)

Imitation butter.—The law prohibits the manufacture and sale of any compound in imitation of yellow butter which is not produced exclusively from pure milk or cream. Oleomargarine may be sold in a separate form so as to advise the consumer of its real character, free from coloration or ingredients causing it to look like butter. It is unlawful to sell an imitation to any person asking for butter. Each package containing oleomargarine or similar imitations shall be distinctly marked as such, in letters at least 1 inch long, and a similar label shall be placed across the contents of the open package when offered for sale. Persons selling such substitutes shall post conspicuously a notice, to be approved by the State dairy commissioner, to that effect. Wagons used for delivering these imitations must be similarly marked. Hotel or boarding-house keepers serving imitation butter must notify each guest of the fact.

Penalty for violation of these laws, $50 to $500 for the first offense; subsequent offenses, $100 to $500, or imprisonment 10 to 60 days, or both. (Laws of 1895, ch. 30.)

Cheese.-Every person manufacturing cheese shall distinctly mark on each package his name and the location of the factory. Cheese made from milk containing more than 3 per cent of pure butter fat shall be branded, with uniform stencils furnished by the dairy commissioner, “ Wisconsin full cream cheese," and no other shall be so branded. It is unlawful to manufacture “ filled" cheese produced from skimmed milk to which any foreign fat has been added. Skimmedmilk cheese may be manufactured if so conspicuously marked. Another law prohibits the manufacture of imitation cheese. Different fines and penalties are imposed for violation of these various provisions. (Laws of 1893, ch. 228; Laws of 1895, ch. 30; Laws of 1897, ch. 189.)

WYOMING.

Adulterated food.-It is unlawful to adulterate or dilute any article of food, drink, or medicine with fraudulent intent, or to sell such adulterated article as pure. Penalty not over $500, or imprisonment not over 60 days, or both. (Rev. Stats., 1899, sec. 5109.)

Unwholesome food.—The law prohibits the sale of any article of food, drink, or medicine which is tainted or otherwise unwholesome, or the flesh of any diseased animal. Penalty, not more than $50, or imprisonment not inore than 30 days, or both. (R. S., 1899, secs. 5108,5110.)

Adulteration of drugs.-It is a misdemeanor to adulterate any drug or medicine or to remove any ingredient in such a way as to injure its quality, or to sell such adulterated or inferior article knowingly. (R. S., 1899, sec. 2223.)

Candy.-It is unlawful to manufacture or sell candy adulterated with terra alba, barytes, or other mineral substance, or with colors or flavors or other ingredients injurious to health. Penalty, $50 to $100. (R. S., 1899, secs. 2668–2670.)

PART VII.

TAXATION IN VARIOUS STATES AND IN CANADA,

WITH SPECIAL REFERENCE TO THE TAXATION

OF CORPORATIONS.

A REPORT PREPARED UNDER THE DIRECTION OF TIIE INDUSTRIAL COMMISSION

BY

GEORGE CLAPPERTON,

EXPERT AGENT.

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