Craft v. Schafer

RICHARDS, Circuit Judge.

In this case we held (see our opinion of March 5, 1907, 153 Fed. 175) that section 3176 of the Revised Statutes U. S. Comp. St. 1901, p. 2088] does not apply in the collection of the special tax exacted for the sale of oleomargarine, so as to authorize the assessment of a penalty of 50 per cent, of the tax for a neglect or refusal to make a return; and, further, that a tax of $6 per annum for selling oleomargarine not artificially colored, which was exacted from certain dealers at substantially the same .time and for the same period that the tax of $48 per annum for…