* APRIL, 1948 N. CPT, Notice: The address of the National Congress of Parents and Teachers is 600 South Michigan Boulevard, Chicago, III. Mrs. Jesse Wire, Chairman Is your association still without a subscription copy of the National Par- ent-Teacher? If so, will you do some- thing about it as soon as possible? Each local association should have at least three subscriptions to the National magazine, one for the president, one for the principal’s office and one for circulation among members of the execu- tive committee. Only when every P.T.A. has a copy coming each month, will our National Wartime program be one hundred per cent effective. Will you make an extra effort now to have your association purchase these subscriptions, so that vital information may reach your unit. The National Parent-Teacher is the official magazine of the National Con- gress of Parents and Teachers. NATIONAL NOMINATING ~ REPORT In accordance with the national “Poli- cies and Procedures,” the committee to nominate officers for the National Con- gress of Parents and Teachers for 1943 wishes to submit the following list of nominees who have signified their will- ingness to serve if elected: President— Mrs. James K. Lytle Los Angeles, California First Vice-President— Mrs. L. W. Hughes Arlington, Tennessee Secretary— Mrs. H. S. Klein Huntington, West Virginia Treasurer— Mr. J. W. Faust East Orange, New Jersey Committee to nominate officers: Mrs. Warren L. Mabrey Mrs. Roger Scott Mrs. Benjamin Kendrigan Mr. J. W. Faust Mrs. L. H. Gibbs, Chairman NATIONAL REPRESENTATIVE TO STATE CONVENTION EMPORIA, KANSAS, APRIL 14- 15-16, 1943 Mrs. William A. Hastings, National First Vice-President Mrs. James K. Lytle, of Los Angeles, Calif., today .was nominated for the presidency of the National Congress of Parents and Teachers, parent body of the nation’s 28,000 parent-teacher as- sociations with 2,685,000 members. Other nominees include Mrs. L. W. Hughes, of Arlington, Tenn., for first vice-president; Mrs. H. S. Klein, of Huntington, W. Va., for secretary; and Mr. J. W. Faust, of East Orange, N. J., for treasurer. Voting is not limited to the nominees presented by the nominat- ing committee. The term of office is three years. The election, because the national convention scheduled for May has been canceled, will be held by mail ballot of delegates of the state P.T.A. congresses. Ballot- ing will begin April 25 and close on May 11. The tabulation will be on May 12, and results will be announced at the meeting of the Board of Managers in Chicago at that time. Mrs. Lytle, who currently is serving as treasurer of the National Congress, is a native of Tennessee but has made her home since 1912 in California where she has been prominent in civic and social welfare activities for many years. She became a member of the Board of Managers in 1938, as president of the California Congress. Mrs. Hughes, nominee for first vice- president, is now chairman of the Mem- bership committee of the National Con- gress and formerly was president of the Tennessee Congress. Mrs. Klein, nominee for secretary, re- cently was president of the West Vir- ginia Congress and has long been active in the parent-teacher movement in execu- tive capacities in her state. Mr. Faust, nominee for treasurer, has been national chairman of the committee on Recreation of the National Congress since 1925 and is district representative of the National Recreation Association in New York. SCHOOL LUNCH PROJECTS ATTENTION February 22, 1943 National Congress of Parents and Teachers, Attention: Mrs. William Kletzer, President. . Madam: Reference is made to your letter of February 10, 1948, in which informa- tion is requested relative to coloring oleomargarine for use in school lunches. You state that due to the scarcity of butter, it is found that it may be neces- sary to substitute oleomargarine and although the vitamin fortified oleomar- garine has food value the absence of color in the uncolored product lacks ap- petite appeal when served to children. Public school cafeterias do not fall within the category of institutions which would be exempt from liability to spe- cial tax under article 21(b) (2) Regula- tions 9. Uncolored oleomargarine may be used in the preparation of food in any form and the special or commodity taxes will not be incurred by the one so using it. However, if the uncolored oleomargarine is colored for use in lieu of butter in school lunches, or in the preparation of other food where the oleomargarine does not lose its identity as a distinct article of food, tax liability as a manu- facturer of colored oleomargarine is in- curred under the provisions of section 3200 of the Internal Revenue Code in addition to the commodity tax of 10 cents per pound imposed by section: 2301(a) of the Code on the quantity of oleomargarine colored. There are no restrictions on the use of the product which is colored when purchased. It may be used in lieu of butter in any manner without incurring liability to tax. However, if the colored product is mixed with butter for the purpose of increasing the amount of butter, the resultant product would be colored oleomargarine and the person so mixing the butter with colored oleo- margarine, would be liable to the special and stamp taxes as a manufacturer of colored oleomargarine as_ indicated above. Respectfully, (Signed) Adelbert Christy, Acting Deputy Commissioner.