Harrow-Taylor Butter Co. v. Crooks

SANBORN, District Judge.

The appellant, the Harrow-Taylor Butter Company, brought this action at law in the court below to recover taxes paid by it, which it claims were illegally assessed under the Act of August 2, 1886, 24 Stat. 209, as amended by the Act of May 9, 1902, 32 Stat. 194, title 26 U. S. Code, c. 7 (26 USCA, c. 7, § 541 et seq.), relating to the taxation of products classed as oleomargarine. A jury was waived and the case tried by the court. The court held that the product which was known as “Rich Nut Shortening” and was composed of a mixture of vegetable oils, salt, benzoate of…