In Re Kollock
Supreme Court of the United States
ORIGINAL. Kolloce was indicted in the Supreme Court of. the District of Columbia^for the violation of the sixth section of the act of Congress approved August 2, 1886, 24 Stat. 209, c. 840, entitled “ An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation and exportation of oleomargarine,r; and also for carrying on in the District the business of a retail dealer in oleomargarine without having paid the .special tax thereon.
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ORIGINAL. Kolloce was indicted in the Supreme Court of. the District of Columbia^for the violation of the sixth section of the act of Congress approved August 2, 1886, 24 Stat. 209, c. 840, entitled “ An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation and exportation of oleomargarine,r; and also for carrying on in the District the business of a retail dealer in oleomargarine without having paid the .special tax thereon. He was arraigned, tried and convicted on each indictment and was sentenced to fine and imprisonment on the first, and to fine…
1Opinion of the CourtChief Justice Fuller
By the-terms of the act, manufacturers of oleomargarine are required to pack it in wooden packages “ marked, stamped and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe ”; and all sales by manufacturers and wholesale dealers must be in “original stamped packages.”
Retail dealers are required to “ pack the oleomargarine sold by them in suitable -wooden or paper packages, which shall be marked and branded as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.” '
And fine and…
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