McCray v. United States
Supreme Court of the United States
- ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOI1 THE SOUTHERN DISTRICT OF OHIO. The United States sued McCray for a statutory penalty of $50, alleging that, being a licensed retail dealer in oleomargarine, he had, in violation of the acts of Congress, knowingly purchased for resale a fifty-pound package of oleomargarine, artificially colored to look .like butter, to which there were affixed internal revenue stamps at the rate of- one-fourth of a cent a pound, upon…
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- ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOI1 THE SOUTHERN DISTRICT OF OHIO. The United States sued McCray for a statutory penalty of $50, alleging that, being a licensed retail dealer in oleomargarine, he had, in violation of the acts of Congress, knowingly purchased for resale a fifty-pound package of oleomargarine, artificially colored to look .like butter, to which there were affixed internal revenue stamps at the rate of- one-fourth of a cent a pound, upon which the law required stamps at the rate of ten cents per pound. The answer of McCray, whilst admitting the purchase of…
1Opinion of the CourtJustice White
As the controversy in every aspect involves the acts of Congress concerning the taxation of oleomargarine, a summary of those acts becomes essential.
The original act was passed in 1886. 24 Stat. 209. The first section provided:
“That for the purposes of. this act the word ‘butter’ shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.”
The second thus defined oleomargarine:
“That for the purposes of this act certain manufactured substances,…
2Cases cited14 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Knowlton v. MooreSupreme Court of the United States · 1900
- Kilbourn v. ThompsonSupreme Court of the United States · 1881
- Spencer v. MerchantSupreme Court of the United States · 1888
- Veazie Bank v. FennoSupreme Court of the United States · 1869
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3Cited by356 opinions
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- United States v. DarbySupreme Court of the United States · 1941
- United States v. Carolene Products Co.Supreme Court of the United States · 1938
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