United States v. Griggs

CHESNUT, District Judge.

The indictment in this case, in nine counts, charges the defendant with various violations of the federal oleomargarine law. See 26 U.S.C.A. ch. 9 § 970 et seq. He has demurred'to the third, fourth, sixth, seventh and eighth counts of the indictment. These will now be severally considered.

To understand the point of the demurrers it is necessary to have in mind an outline of the statutes. They were passed and enacted by Congress under the taxing power. Section 971 imposes a tax on oleomargarine at the rate of one-quarter of a cent per pound for uncolored oleomargarine,…