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McCaughn v. Hershey Chocolate Co., 283 U.S. 488 (1931)
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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.
McCaughn v. Hershey Chocolate Co., 283 U.S. 488 (1931)
McCaughn v. Hershey Chocolate Co. Nos. 426 441 Argued April 21, 22, 1931 Decided May 18, 1931 283 U.S. 488
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. "Sweet chocolate" and "sweet milk chocolate," which contain sugar in addition to chocolate or chocolate and milk solid, and which are widely known, distributed, and used as confectionery, are "candy" within the meaning of §§ 900(9), Revenue Act of 1918 and 900(6), Revenue Act of 1921, imposing excise on the sales price of candy and other luxuries. P. 490.
2. Administrative construction of a doubtful statute will not be lightly disturbed. P. 492.
3. Reenactment of a statutory provision without change in the face of a consistent administrative construction is persuasive of a legislative recognition and approval of the statute as construed. Id.
42 F.2d 408 reversed.
Certiorari, 282 U.S. 827, to review judgments which reversed judgments in favor of the above-named collectors in suits in the district court for recovery of money collected as taxes.
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Chicago: U.S. Supreme Court, "Syllabus," McCaughn v. Hershey Chocolate Co., 283 U.S. 488 (1931) in 283 U.S. 488 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=H4NCNLKGLN21JPD.
MLA: U.S. Supreme Court. "Syllabus." McCaughn v. Hershey Chocolate Co., 283 U.S. 488 (1931), in 283 U.S. 488, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=H4NCNLKGLN21JPD.
Harvard: U.S. Supreme Court, 'Syllabus' in McCaughn v. Hershey Chocolate Co., 283 U.S. 488 (1931). cited in 1931, 283 U.S. 488. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=H4NCNLKGLN21JPD.
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