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Fargo (N. Dak.) Forum, March 15. Aberdeen American-News, April 8. Winner (S. Dak.) Journal, February 26. Aberdeen (S. Dak.) American-News, March 20.

Huron (S. Dak.) Huronite and Plainsman, March 26.

Aberdeen (S. Dak.) American-News, March 16.

Garretson (S. Dak.) News, March 18. Salem (Oreg.) Capital Journal, March 23.

Portland (Oreg.) Journal, March 13.
Portland Oregonian, March 9.
Oregon Astorian Budget, March 9.
Salem (Oreg.) Capital Journal, Febru-
ary 24.

Freewater (Oreg.) Times, March 12. The Dalles (Oreg.) Chronicle, February 18.

Fairmont (W. Va.) Times, March 11. Hinton (W. Va.) News, April 3. Charleston Daily Mail, March 2. Parkersburg (W. Va.) News, March 22. Williamson (W. Va.) News, March 16. Morgantown (W. Va.) Post, March 17. Fairmont (W. Va.) Times, March 20. Fairmont (W. Va.) Times, March 15. Point Pleasant (W. Va.) Register, February 26.

Faribault (Minn.) Daily News, March 16.

Minneapolis Tribune, March 17.

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The Arlington (Va.) Daily, April 22.
Omaha World-Herald, April 5.
Omaha World-Herald, April 10.
Lincoln (Nebr.) Journal-Star, March 14.
Omaha World-Herald, April 5 (correct).
Omaha World-Herald, April 5 (correct;
three on same date).

Omaha Public Ledger, February 20.
Scottsbluff (Nebr.) Business Farmer,
March 15.

Omaha World-Herald, March 18.
Lyons (Nebr.) Mirror Sun, March 4.
Lincoln (Nebr.) Farmer, March 20.
Hastings (Nebr.) Daily Tribune, Marcb
18.

Omaha World-Herald, March 17.
Chadron (Nebr.) Record, March 10.
Omaha World-Herald, March 15.
Harrisburg (Pa.) Patriot, February 21.
New York Sun, February 26.
Kansas City Kansan, February 16.
The Wichita Beacon, February 15.
Fort Wayne News-Sentinel, February
17.

Blomington (Ill.) Pantagraph, February 16.

Southern California Grocers Journal,
February 20.
Washington (D. C.) Post, April 30.
Washington (D. C.) Star, April 28.
Washington (D. C.) Post, April 28.
Washington (D. C.) News, March 12.
Washington D. C.) Post, April 29.
Washington (D. C.) Times-Herald,
April 29.

Chicago Daily Tribune, March 12.
Washington (D. C.) Star, March 20.
Washington (D. C.) News, March 12.
Washington (D. C.) News, March 12
(correct; three same date).
Washington (D. C.) Post, April 5.
Washington (D. C.) Post, March 18.

ruary.

Washington (D. C.) News, February 27. Food Industries (New York City), Feb-
Washington (D. C.) News, March 17.
Washington (D. C.) News, March 19.
Washington (D. C.) Times-Herald,

March 12.
Washington (D. C.) News, April 2.
Washington (D. C.) Post, March 12.
Washington (D. C.) News, February 27.
Washington (D. C.) News, March 13.
Washington (D. C.) Star, March 11.
Henderson (Ky.) Journal, March 19.
Louisville Courier-Journal, March 13.
Louisville Times, March 13.
Covington (Ky.) Post, March 4.
Louisville Courier-Journal, March 11.
Paducah (Ky.) Sun Democrat, March 2.
Covington (Ky.) Post, March 2.
Louisville Times, March 26.
Louisville Times, March 17.
Louisville Times, April 5.

Louisville Courier-Journal, March 18.
Covington (Ky.) Times-Star, March 4.
Louisville Times, March 19.

Knoxville (Ky.) News-Sentinel, March

19.

Louisville (Ky.) Courier-Journal, April
5.

Louisville Courier-Journal, April 6.
Louisville Courier-Journal, April 11.
Intermountain Retailer, Salt Lake City,
Utah, March 1948.
Life, March 8, 1948.

Northwest Farm News, March 11.
Consumers News-Digest, April 1948.
Southern Agriculturist, April 1948.
Newsweek, March 29, 1948.
New West Trade, April 10.
America, April 10.

Business Week, February 14.
Newsweek, April 19.

Advocate, April 2.

The Machinist, March 18.

Business Week, February 28.
International Labor News
April 21.

Schenectady Union-Star, March 24.
Little Falls (N. Y.) Evening Times,
March 23.

New York Journal of Commerce, March
4.

New York Journal of Commerce, March
8.

New York Grocer-Graphic, February 17.
Staten Island Advance, February 20.
Collier's, February 21.

The Rural New Yorker, February 21.
New York Times, March 2, 1948.
Newburgh-Beacon News (Newburgh,

N. Y), February 18.

New York Herald Tribune, March 10.
Journal of Commerce (N. Y.), March 8.
New York Sun, February 26.
Chicago Daily News, May 3.
Chicago Tribune, May 14.

St. Louis Globe-Democrat, May 8.
Des Moines Sunday Register, May 2.
Cleveland Press, April 22.
Wichita Beacon, April 9.

Washington (D. C.) Daily News, May
15.

Indianapolis Times, May 8.
Food Topics (N. Y.), March 22.
Tyler (Tex.) Courier-Times, April 30.
St. Louis Post-Dispatch, April 20.
St. Louis Globe-Democrat, April 19.
Omaha World-Herald, April 7.
Pittsburgh Post-Gazette, April 5.
Atlanta Journal, April 20.

St. Louis Globe-Democrat, April 22.

Cleveland Press, April 21.

Cincinnati Enquirer, May 2.

Jamestown Post Journal, April 28.

Cleveland Press, April 29.

Richmond Times-Dispatch, April 28.

Richmond News-Leader, April 27.
Cincinnati Times-Star, April 30.

Service, New York Journal of Commerce, April

Wichita (Kans.) Beacon, April 7.
Advertising Age, May 10.

Wilkes-Barre (Pa.) Record, May 4.
Washington (D. C.) News, May 6.
Chicago Sun-Times, May 8.
Longview (Tex.) Daily News, April 26.
Pittsburgh Post-Gazette, April 28.
Longview (Tex.) Daily News, April 28.
Hudson (N. Y.) Register, February 26.
New York City Consumer Reports, Feb-
ruary.

Brooklyn Eagle, February 24.
Bronx Sentinel, February 27.
Huntington Station (N. Y.) Watchman,
February 20.

New York Post, February 29.
Salamanca Republican Press, February

11.

Staten Island Advance, February 24.
Niagara Falls Gazette, February 25.

27.

Wall Street Journal, April 27.

Wall Street Journal, April 27 (two on
same date).

Cleveland Plain Dealer, April 30.
Wilkes-Barre Record, May 3.
Cincinnati Enquirer, March 31.
Cincinnati Post, March 17.
Cincinnati Enquirer, March 25.
Memphis Commercial Appeal, March
21.

Cincinnati Post, March 20.
New York Daily News, May 5.
Trenton Evening Times, April 22.
Rochester Democrat-Chronicle, April
29.

Wilkes-Barre Record, April 28.
Wilkes-Barre Times-Leader, April 27.
Wilkes-Barre Times-Leader, April 28.
Christian Science Monitor (Boston),
April 29.

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House of Representatives, Washington, D. C. DEAR SIR: Replying to your letter of February 23, if Federal laws were changed to remove the 10 cents per pound tax which now exists on colored margarine, we would immediately sell colored margarine at the same price as uncolored. For instance, our list price to the retailer on uncolored Parkay margarine today is 37 cents per pound. If we were producing colored margarine, the list on that product today would be 47 cents per pound. If the tax were removed today we would sell colored margarine for 37 cents per pound.

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.

We are heartily in accord with the idea of protecting domestic oils. Our company has never used anything but domestic oils. The National Association of Margarine Manufacturers, of which we are a member, is definitely on record as being opposed to the use of any imported oils.

The use of soybean oil in margarine has increased tremendously during the last few years, and any legislation which may be passed to relieve the margarine industry of some of the unwarranted restrictions which are now in effect will insure the soybean producer a continually expanding market for this oil,

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DEAR SIR: We are indeed pleased to respond to your letter of February 23. Taking your questions in order:

1. Should pending margarine legislation be enacted into law, our prices for yellow margarine will not exceed that of uncolored margarine. Actually, the passage of this law will mean that the price of yellow margarine to the consumer would be 10 cents per pound less than what it would be if the present law were not changed.

2. Any legislation enacted into law eliminating the present 10 cents per pound Federal tax on colored margarine and restricting the margarine industry to the use of domestic oils only will meet with our hearty approval. The enactment of pending legislation will definitely cause more domestic oils to be used in the manufacture of margarine notwithstanding trade agreements.

The foregoing necessarily reflects the views of our company only.
Yours very truly,

The Honorable SID SIMPSON,

THE CAPITAL CITY PRODUCTS CO.
F. J. CURTIN, General Sales Manager.

FRIEDMAN MANUFACTURING CO.,
Chicago 9, Ill., February 25, 1948.

Member of Congress, Washington, D. C.

DEAR SIR: In answer to the questions you raise in your letter of the 23d.

1. It is our intention to reduce our sales price at the consumer lever on yellow margarine to the uncolored base, should the tax on yellow margarine be reduced to the uncolored level or repealed.

76269-4826

2. We use only domestic oils in the manufacture of our brands of margarine, and it is our intention to continue doing so.

Yours very truly,

Hon. SID SIMPSON,

Member of Congress, Washington, D. C.

FRIEDMAN MANUFACTURING CO.
E. C. LEWIS.

THE MIAMI MARGARINE Co., Cincinnati, Ohio, February 25, 1948.

DEAR MR. SIMPSON: Following are the answers to the two questions you asked in your letter of February 23, 1948:

1. If the pending margarine legislation becomes public law, will we reduce the price of margarine at the consumer level?

Our answer to this is, insofar as possible, we will certainly attempt to market our margarine at the most economic level possible. Our own policy has always been to produce the best margarine possible at the most reasonable cost to the consumer. Records in the late OPA will indicate that our main advertised brand was the lowest-priced margarine on the market. Our whole policy will always be to produce a spread and direct it to the great consumer class-the low- and middleincome class groups. There should be another item which would reduce the over-all cost, and that is the actual coloring process. At the present time, while each coloring packet is not a large cost item, during the year the figure does run up. If we were able to color the margarine at the plant, this item should reflect itself during the year in lower costs.

2. If protection is given domestic oils in this legislation, will it meet with our approval and will it cause more domestic oils to be used in the manufacture of margarine notwithstanding the reciprocal trade agreements?

Our answer to this is a definite "Yes." It certainly meets with our approval. We believe that more domestic oils would be used if the pending legislation is passed.

If there is any detailed information you would desire, will be very happy to hear from you. We certainly appreciate the intelligent approach you have given this situation, and while naturally we sincerely feel the discriminatory situation should be removed, regardless of the outcome, we know that we will receive fair consideration.

Sincerely,

J. P. WHITEHURST, Director, Advertising and Public Relations.

The Honorable SID SIMPSON,

KENT PRODUCTS, INC., Kansas City 6, Mo., February 25, 1948.

House of Representatives, Washington, D. C.

DEAR SIR: I have your letter of February 23 posing two questions which you ask us to answer directly and promptly. What to say at the beginning that we appreciate the interest you are showing in our problems and we hasten to give you our answers exactly as posed.

We don't know, of course, what form this legislation will take; but in answer to your first question, if the colored tax of 10 cents a pound, or, to be more exact, 94 cents, is removed the price on colored margarine will automatically become the same as that on white. We don't deal directly with the consumer or even with the retailer, since all of our margarine is sold to wholesalers and jobbers. For this reason we would have no control over the price of margarine at the consumer level, but I feel sure the reduction which we would make to the wholesaler would reach the grocer's shelves.

In addition to the colored tax there are, of course, other penalties imposed upon us, the removal of which would reduce our operating expenses and in this way reduce the cost of our product. The margarine business has always been a highly competitive one, and this situation, I am sure, would force the margarine price down to the extent that each manufacturer's cost would be reduced by the removal of taxes.

In answer to question No. 2, if protection is given domestic oils it would certainly meet with our approval and would cause more domestic oils to be used,

since they would replace foreign oils, I believe, 100 percent. I think it is safe to say that every manufacturer of margarine would rather use domestic oils, but there have been occasions over the last few years when a shortage in the supply of these oils has, in one or two instances, compelled a manufacturer to use some foreign oil. I don't have the totals for the year, but I am sure the percentage of foreign oils used in domestically sold margarine is very small.

Thank you for giving us the opportunity of presenting our views, and we know that you will look at the problem in a fair and unbiased manner.

Sincerely yours,

H. E. KENT, President.

P. S.-The Kent Products, Inc., is the new name of the Harrow-Taylor Butter Co., having been changed June 2, 1947.

Hon, SID SIMPSON,

H. E. K.

THE CUDAHY PACKING CO.,
Chicago, February 27, 1948.

Washington 52, D. C.

MY DEAR CONGRESSMAN: In answer to the first question in your letter of February 23 as to whether if pending legislation to remove various taxes on margarine becomes public law we will reduce the price of margarine at the consumer level, it is not our intention to do so, for the reason that the reduction in price would be so small, 4 cent per pound, and the ingredients would cost just as much, as would also processing charges. If yellow-colored oleomargarine is manufactured tax-free the price of it may even be increased somewhat by manufacturers.

You also ask whether, if protection is given domestic oils in this legislation (thereby eliminating imported oils-coconut), it will meet with our approval. It will make practically no difference to us, since 99 percent of the oils now used are domestic oils. You also ask whether such legislation will cause more domestic oils to be used in the manufacture of margarine notwithstanding the reciprocal trade agreements. As I understand the operation of the reciprocal trade agreements, foreign oils will become cheaper. It stands to reason that manufacturers will use them when they do so.

I trust that I have answered your questions completely. If I can give you any further information please let me know. If you are interested in our personal attitude toward the present margarine laws, we are satisfied to let them stand the way they are.

Sincerely,

Hon. SID SIMPSON,

Washington, D. C.

FRANK J. MADDEN,
General Counsel.

THE CHURNGOLD CORP., Cincinnati 2, Ohio, March 3, 1948.

DEAR MR. SIMPSON: In reply to your letter of February 23, we are very pleased to answer the questions which you ask as follows:

Question 1. If this legislation becomes public law, will you reduce the price of margarine at the consumer level?

Answer. We definitely will pass on to the consumer any reduction in taxes accruing from the abolition of margarine taxes. This should provide a material reduction in the ultimate cost of margarine to the consumer. As you know, we pay $600 per year manufacturer's license; our distributors pay $480 or $200 per year; retail grocers pay $48 or $6 per year, in addition to the per-pound tax of one-quarter cent on white and 10 cents on yellow.

Question 2. If protection is given domestic oils in this legislation (thereby eliminating imported oils-coconut), will it meet with your approval and will it cause more domestic oils to be used in the manufacture of margarine notwithstanding the reciprocal trade agreements?

Answer. The policy of the Churngold Corp. has been and will continue to be to use only domestic oils in the production of domestic margarine. We use a blend of cottonseed ,soybean, peanut, and/or corn oils; first, because domestic oils produce a better quality margarine, and secondly, because we feel that the domestic oil industry should definitely be encouraged. Cottonseed is an impor

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