Legal Opinion

Schafer v. Craft

District Court, W.D. Kentucky

Decided April 21, 1906PublishedCited by 7 opinions

Action to Recover Special Tax Paid. Trial to court.

1Opinion of the Court

EVANS, District Judge.

Under section 3 of the oleomargarine act of August 2, 1886, c. 840, 24 Stat. 209 [U. S. Comp. St. 1901, p. 2229], as amended by sections 2 and 3 of the act of May 9, 1902, c. 784, 32 Stat. 194 [U. S. Comp. St. Supp. 1905, pp. 433, 434], retail dealers in oleomargarine are required to pay a special tax of $48 per year, though if only oleomargarine which is free from artificial coloration which causes it to look like butter of any shade of yellow, is sold, the annual tax is only $6. Upon information obtained by the' Commissioner of' Internal Revenue that officer made an…

2Cases cited4 opinions

  1. Wright v. BlakesleeSupreme Court of the United States · 1880
  2. Northern Pacific Railroad v. ClarkSupreme Court of the United States · 1894
  3. In re KinneyDistrict Court, D. Rhode Island · 1900
  4. In re KearnsDistrict Court, W.D. Pennsylvania · 1894

3Cited by7 opinions

  1. Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
  2. Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
  3. Grier v. TuckerU.S. Circuit Court for the District of Western Arkansas · 1907
  4. Malley v. Walter Baker & Co.Court of Appeals for the First Circuit · 1922
  5. Tucker v. GrierCourt of Appeals for the Eighth Circuit · 1908

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