United States v. Barnes
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OP THE UNITED STATES FOR THE WESTERN DISTRICT OF KENTUCKY. The facts, which involve the construction of the Oleomargarine Act of 1886, and the applicability of § 3177, Rev. Stat.', are stated in the opinion. Oleomargarine is an “article or object subject to tax” to which § 3177 of the Revised Statutes applies, and there is nothing in the Oleomargarine Act to warrant its exclusion.
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ERROR TO THE DISTRICT COURT OP THE UNITED STATES FOR THE WESTERN DISTRICT OF KENTUCKY. The facts, which involve the construction of the Oleomargarine Act of 1886, and the applicability of § 3177, Rev. Stat.', are stated in the opinion. Oleomargarine is an “article or object subject to tax” to which § 3177 of the Revised Statutes applies, and there is nothing in the Oleomargarine Act to warrant its exclusion. By conferring special and limited authority upon the internal revenue officers in respect to the manufacture or sale of oleomargarine, Congress cannot be held to have intended to deny…
1Opinion of the CourtJustice Van Devanter
The sole question presented for decision by this writ of error is, whether Rev. Stat., § 3177, is applicable to the col lection or enforcement of the specific tax imposed on oleomargarine by the act of August 2, 1886, c. 840, 24 Stat. 209. In the District Court a negative answer to the question was given, and an indictment drawn and returned upon the contrary view was held bad upon demurrer. To a right, appreciation of the question it is essential that a brief outline be given of the internal revenue laws, of which § 3177 is a part, and of the later Oleomargarine Act.
Title XXXV of the Revised…
2Cases cited3 opinions
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