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United States v. American Chicle Co., 256 U.S. 446 (1921)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. American Chicle Co., 256 U.S. 446 (1921)
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United States v. American Chicle Company No. 175 Argued January 24, 1921 Decided June 1, 1921 256 U.S. 446
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
The Act of October 22, 1914, c. 331, 38 Stat. 754, imposed stamp taxes in respect of scheduled articles and commodities "manufactured, sold, or removed for sale," including chewing-gum, taxed on its retail value, and required manufacturers at the end of each month to file a declaration that no such article or commodity had, during the preceding month, been removed, carried, sent, or caused, suffered or known to have been removed, carried or sent from their premises other than such as had been duly taken account of and charged with the stamp tax. Held that, whether the tax was levied in respect of the sale or of the manufacture, a payment by the manufacturer was contemplated, and, when chewing-gum had been manufactured and prepared for sale, its removal to other factories and warehouses of the manufacturer for the purpose of future sale to wholesalers rendered the manufacturer liable. P. 448.
Reversed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. American Chicle Co., 256 U.S. 446 (1921) in 256 U.S. 446 256 U.S. 447. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2QNF1CSUY3TLJUC.
MLA: U.S. Supreme Court. "Syllabus." United States v. American Chicle Co., 256 U.S. 446 (1921), in 256 U.S. 446, page 256 U.S. 447. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2QNF1CSUY3TLJUC.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. American Chicle Co., 256 U.S. 446 (1921). cited in 1921, 256 U.S. 446, pp.256 U.S. 447. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2QNF1CSUY3TLJUC.
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