Page

Page Watson v. Hall, 46 Conn. 204, 206...... 459 Whitsell v. U. S., 34 Ct. Cl. 5....

233 Watson v. Paine, 25 Ohio St. 340.

73 | Whitwell v. Winslow, 134 Mass. 343–345.. 296 Watson v. Watson,

128 Mass. 152, 155, 157 297 Wiborg v. U. S., 163 U. S. 632, 658, 16 Watts v. Watts, 160 Mass. 464, 36 N. E. Sup. ct. 1127, '1197, 41 L. Ed. 290, 298 432

479, 23 L. R. A. 187, 39 Am. St. Rep. Wiggins Ferry Co. v. Railroad Co., 142 U. 509

686 S. 396, 12 Sup. Ct. 188, 35 L. Ed. 1055 65 Wayman v. Southard, 10 Wheat. 1, 32, 6 Wilcox v. Hunt, 13 Pet. 378, 10 L. Ed. L. Ed. 253, 260 .. 660 209

755 Weare Commission Co. v. People, 209 Ill. Wilcox v. Jackson, 13 Pet. 498, 513, 10 L. 528, 70 N. E. 1076 639 Ed. 264, 271..

.196, 197 Webb v. Webb, 3 Swanst. 658

684 Wilcox v. Shoe & Leather Bank, 67 App. Webster v. Fargo, 181 U. S. 394, 21 Sup. Div. 466, 73 N. Y. Supp. 900.

579 Ct. 623, 45 L. Éd. 912

...45, 467 Wildenhu's Case, 120 Ú. S. 1, 7 Sup. Ct. Webster v. Reid, 11 How. 437, 460, 13 L.

385, 30 L. Ed. 565.

424 Ed. 761, 770

.517, 518 Wilkerson v. Rahrer, 140 U. S. 545, 560, Wehrman v. Conklin, 155 U. S. 314, 15

562, 11 Sup. Ct. 865, 868, 869, 35 L. Ed. Sup. Ct. 120, 39 L. Ed. 167 398 572, 576

553 Wells v. Savannah, 181 U. S. 531, 539. Willard v. Tayloe, 8 Wall. 557, 19 L. Ed. 540, 21 Sup. Ct. 697, 45 L. Ed. 986; 107

501 ..

112 Ga. 1, 32 Š. E. 669.

..691, 708 Williams V. Albany, 122 U. S. 154, 7 Sup. Welton v. Missouri, 91 U. S. 275, 23 L. Ed. Ct. 1244, 30 L. Ed. 1088.

46 347

404 Williams v. Heard, 140 U. S. 529, 11 Sup. Wesley v. Milford, 41 Ind. 415.. 201 Ct. 885, 35 L. Ed. 550.

96 West Coast Naval Stores v. Railroad Co., Williams v. Nottawa, 104 U. S. 209, 211, 57 C. C. A. 671, 121 Fed. 615, 62 C. C.

26 L. Ed. 719, 720..

616 A. 681, 128 Fed. 1020.. .745, 746, 747 | Williamson v. Dickens, 27 N. C. (15 Ired. Western Tie & Timber Co. v. Brown, 129

L.) 259

13 Fed. 728

339 Willis v. Oil Co., 50 Minn, 290, 52 N. W. Western Union Tel. Co. v. Attorney Gen

652 ..

559 eral, 125 U. S. 530, 8 Sup. Ct. 961, 31 Wilmington & W. R. Co. v. Alsbrook, 146 L. Éd, 790...

139 U. S. 279, 13 Sup. Ct. 72, 36 L. Ed. 972 709 Western Union Tel. Co. v. Board, 132 U. Wilson v. City Bank, 17 Wall. 486, 21 L. S. 472, 10 Sup. Ct. 161, 33 L. Ed. 409, Ed. 727

341 2 Inters. Com. Rep. 726..

405 Wilson v. Deen, 121 U. S. 525, 7 Sup. Ct. Western Union Tel.Co. v. New Hope, 187

1004, 30 L. Ed. 980.

65 U. S. 419, 23 Sup. Ct. 204, 47 L. Ed. 240 558 Wilson v. Dresser, 152 Ill. 387, 38 N. E. Western Union Tel. Co. v. Railroad Co., 888

..94, 95 33 C. C. A. 113, 90 Fed. 379. .138, 142 Wilson v. McNamee, 102 U. S. 572, 26 L. 59 C. O. A. 113, 123 Fed. 33. Ed. 234

53 133, 136, 151, 501 Wilson Bros. v. Nelson, 183 U. S. 191, 22 120 Fed. 362, 981.... ..136, 151, 501 Sup. Ct. 74, 46 L. Ed. 147..

310 178 U. S. 239, 243, 244, 20' Sup. Winchester v. Winchester, 121 Mass. 127. 684

Ct. 867, 869, 44 L. Ed. 1052, 1053, Windram v. French, 151 Mass. 547, 551, 1054 ....137, 138, 147, 149, 150, 693 24 N. E. 914, 8 L. R. A. 750....

579 195 U. S. 540, 547, 25 Sup. Ct. 133, Winkler v. Railroad Co., 4 Penn. (Del.) 49 L. Ed. ...256, 501 387, 53 Atl. 90....

161 Western Union Tel. Co. v. Taggart, 163 Winona & St. P. R. Co. v. U. S., 165 U.

U. S. 1-14, 16 Sup. Ct. 1054, 41 L. Ed. S. 483, 17 Sup. Ct. 381, 41 L. Ed. 798 118 49-54

688 Wisconsin C. R. Co. v. Price County, 133 Western Union Tel. Co. v. Texas, 105 U. U. S. 496, 511, 10 Sup. Ct. 341, 347, 33 S. 460, 26 L. Ed. 1067.. 139 L. Ed. 687, 694..

131 Westinghouse v. Power Brake Co., 170 U. Wisconsin, M. & P. R. Co. v. Jacobson, 179

S. 537, 18 Sup. Ct. 707, 42 L. Ed. 1136 700 U. S. 287, 301, 21 Sup. Ct. 115, 45 L Ed. Wetmore v. Markoe, 196 U. S. 68, 25 Sup.

194, 201

144, 362, 524 Ct, 172, 49 L. Ed.

163 Wiss'y. Stewart, 16 Wash. 376, 47 Pac. 736 217 Wheeler v. Harris, 13 Wall. 51, 20 L. Ed. Withers v. Patterson, 27 Tex. 491, 498, 86 531 302 Am. Dec. 643....

725 Wheeler v. Plumas County, 58 C. C. A. W. L. Wells Co. v. Mfg. Co., 63 C. C. A. 683, 122 Fed. 1022...

316 111, 114, 128 Fed. 369, 372. ...641, 642 Wheeler & W. Mfg. Co. v. Howard, 28 Wolfe v. Insurance Co., 148 U. S. 389, 13 Fed. 741 180 Sup. Ct. 602, 37 L. Éd. 493.

617 Wheeling P. & C. Transp. Co. v. Wheeling, Wolff v. District of Columbia, 21 App. D. 99 U. S. 273, 285, 25 L. Ed. 412, 416..688, 689 C. 464 .

199 Whitaker v. McBride, 197 U. S. 510, 25 Wolfley v. Mining Co., 4 Colo. 112

212 Sup. Ct. 530, 49 L. Ed. 530..

783 Wood v. Jackson, 8 Wend. 9-36, 22 Am. White v. Schloerb, 178 U. S.. 542, 20 Sup.

Dec. 603

67 Ct. 1007, 44 L. Ed. 1183.

780 Worcester v. Georgia, 6 Pet. 515, 582, 8 White v. U. S., 191 U. S. 545, 24 Sup. Ct. L. Ed. 483, 508.

508 171, 48 L. Ed. 295....

262 Worcester v. Railroad Co., 109 Mass. 103 Whitehead v. Shattuck, 138 U. S. 146, 11

154, 524 Sup. Ct. 276, 34 L. Ed. 873.

398 World's Columbian Exposition v. U. S., 6 6 Whitelaw, In re, 71 Fed. 733, 738. 253 C. C. A. 58. 56 Fed. 654.

741 Whitener, In re, 44 C. C. A. 434, 105 Fed. Wright v. Denn, 10 Wheat. 204, 227, 228, 180 781 6 L. Ed. 303, 309.

321 Whitman v. Bank, 176 U. S. 559, 563, 20 Wright v. Ellison, 1 Wall. 16, 22, 17 L. Sup. Ct. 477, 478, 44 L. Ed. 587, 590..

Ed. 555, 557...

398 300, 414 Wright v. McCormack, 17 Ohio St. 86... 465 Whitney v. Taylor, 158 U. S. 85, 91-94, 15 Wright v. Railroad Co., 64 Ga. 783, 799.. 17

Sup. Ct. 796, 39'L. Ed. 906, 908, 909... 462 Wright v. Yuengling, 155 U. S. 47, 15 Sup. Whitridge v. U. S., 129 Fed. 33. 407 Ct. 1, 39 L. Ed. 64..

702

Page

Page Wupperman v. The Carib Prince, 170_U. Yamataya v. Fisher, 189 U. S. 86, 97, 23

S. 655, 658, 18 Sup. Ct. 753, 42 L. Ed. Sup. Čt. 611, 613, 47 L. Ed. 721, 723..646, 647 1181. 1182

318 | Yeatman v. Institution, 95 U. S. 764, 24 L. W. W. Cargill Co. v. Minnesota, 180 U. S. Ed. 589

310 452, 466, 21 Sup. Ot. 423, 45 L. Ed. 619, Yesler v. Washington Harbor Line, 146 U. 625

...54, 360 S. 646, 13 Sup. Ct. 190, 36 L. Ed. 1119.. 789 Wyckoff v. Scale Co. of 1886, 110 Fed. 520 610 | Yick Wo v. Hopkins, 118 U. S. 356, 6 Sup. Wyckoff, Seamans & Benedict v. Scale Co. Ct. 1064, 30 L. Ed. 220, 227 of 1886, 58 C. C. A. 510, 122 Fed. 348.. 610

22, 546,

547, 758, 759 Wyeth Hardware & Mfg. Co. v. H. F. Lang York & C. R. Co. v. Myers, 18 How. 250, & Co., 127 Mo. 242, 247, 29 S. W. 1010, 15 L. Ed. 382..

32 27 L. R. A. 651, 48 Am. St. Rep. 626.: 627 Young v. Martin, 8 Wall. 356, 357, 19 L. Wyman v. Halstead, 109 U. S. 654, 656, 3 Ed. 419

32 Šup. Ct. 417, 27 L. Ed. 1068, 1069..... 723 Yung Sing Hee, In re, 36 Fed. 437.. 650 Wyman v. U. s., 109 U. S. 654, 656, 3

Šup. Ct. 417, 27 L. Ed. 1068, 1069... 723 Zadig v. Baldwin, 166 U. S. 485, 17 Sup. Wy Shing, In re, 13 Sawy. 530, 36 Fed. 553 650 Ct. 639, 41 L. Ed. 1087.

177

O

ARGUED AND DETERMINED

IN THE

UNITED STATES SUPREME COURT. .

OCTOBER TERM, 1904.

(195 U. S. 159)
AUGUST CLIFF, Piff. in Err.,

Solicitor General Hoyt for defendant in
V.

error. UNITED STATES. Excises tax on artificially colored oleo- Mr. Justice Brewer delivered the opinion

margarine appeal conclusiveness of of the court: finding of fact.

August Cliff was convicted in the district 1. Oleomargarine containing a small quantity court of the United States for the northern

of a vegetable oil, which substantially serves district of Illinois of a violation of § 11 of only to give the product the yellow shade the act of August 2, 1886 (24 Stat. at L which causes it to resemble butter, cannot be 209, chap. 840, U. S. Comp. Stat. 1901, p. regarded as within the proviso in the act of August 2, 1886 (24 Stat. at L. 209, chap. 840, 2,228), amended May 9, 1902 (32 Stat. at U. S. Comp. Stat. 1901, p. 2,228), § 8, as

L. 193, chap. 784).* A judgment for $50, as amended by the act of May 9, 1902 (32 prescribed by the section, was entered, with Stat. at L. 193, chap. 784),* imposing a less- an order for collection by execution. That er tax on oleomargarine when "free from judgment was brought directly to this court artificial coloration that causes it to look like butter of any shade of yellow," on the by writ of error. The constitutionality of theory that the use of a substance which the oleomargarine legislation and the right Congress has, in § 2 of the original act, to waive a trial by jury in petty criminal recognized as a possible ingredient, cannot offenses were affirmed in McCray v. United be artificial coloration, since this congres- States, 195 U. S. 27, 49 L. ed. 78, 24 Sup. sional enumeration of ingredients specific-ct. Rep. 769, and Schick v. United States,

alıy includes coloring matter. 2. A

Å finding that the use of palm oil as an in- 195 U. S. 65, 49 L. ed. 99, 24 Sup. Ct. Rep. gredient of oleomargarine was substantially 826. Nothing need be added to the opinions only for coloring purposes will not be dis- in those cases on these questions. turbed on appeal, where it is based on testi

There is in this case a further question. mony that, out of a total of 160 ounces, only

Section 2 reads: 142 ounces were palm oil, and that this quantity imparted the yellow shade which caused “Sec. 2. That for the purposes of this the product to resemble butter.

act certain manufactured substances, certain [No. 19.]

extracts, and certain mixtures and comArgued December 2, 1903. Decided October pounds, including such mixtures and com24, 1904.

pounds with butter shall be known and desIN N ERROR to the District Court of the ignated as ‘oleomargarine,' namely: All sub

stances heretofore known as oleomargarine, United States for the Northern District of Illinois to review a conviction of having oleo, oleomargarine-oil, butterine, lardine,

, knowingly purchased and received for sale suine, and neutral; all mixtures and comoleomargarine which had not been stamped pounds of oleomargarine oleo, oleomargarine according to law. Affirmed.

oil, butterine, lardine, suine, and neutral; The facts are stated in the opinion.

all lard extracts and tallow extracts; and Messrs. William D. Guthrie, John all mixtures and compounds of tallow, beef Maynard Harlan, Miller Outcalt, Charles fat, suet, lard, lard oil, vegetable oil an. E. Prior, Francis J. Kearful, Delavan B. notto and other coloring matter, intestinal Cole, and Charles C. Carnahan for plaintiff fat and offal fat made in imitation or semin error.

IN

lated or intended to be sold as butter or for the oleomargarine, and, therefore, that the butter."

oleomargarine so colored is not free from In § 8 is this provision:

artificial coloration, and becomes subject to “Sec. 8. That upon oleomargarine which the tax of 10 cents per pound.” shall be manufactured and sold, or removed Now the contention is that, Congress havfor consumption or use, there shall be as- ing by § 2 named the possible ingredients sessed and collected a tax of ten cents per of oleomargarine, the coloring given to a pound, to be paid by the manufacturer there compound of some or all by the use of one of; and any fractional part of a pound in a of the named ingredients is a natural colorpackage shall be taxed as a pound: Providing, and not an artificial coloration, subjected, When oleomargarine is free from artifi- ing to a tax of 10 cents per pound. In order cial coloration that causes it to look like that the precise contention may be underbutter of any shade of yellow said tax shall stood we quote the following from one of the be one fourth of one cent per pound.” briefs filed for plaintiff in error:

By § 14 the Commissioner of Internal "By parity of reasoning, when one is Revenue

speaking of oleomargarine, natural color"is authorized to decide what substances, ation means a coloration due to a natural extracts, mixtures, or compounds, which may ingredient of oleomargarine; and to find out be submitted for his inspection in contested whether a certain ingredient is a natural incases, are to be taxed under this act; and gredient of oleomargarine, we turn to the his decision in matters of taxation under statute which defines the nature of oleomarthis act shall be final. The Commissioner garine. The Commissioner garine. If the color-giving ingredient be a

may also decide whether any substance made natural, that is a statuory, ingredient of in imitation or semblance of butter, and in- oleomargarine, then how can it be truly said tended for human consumption, contains in that the color caused by such ingredient is gredients deleterious to the public health.” |'artificial coloration' merely because the

Defendant was charged with having know- quantity of such ingredient used is small or ingly purchased and received for sale "cer- even minute, and the purpose of its use is to tain oleomargarine which had not been impart the desired color? Howsoever minute stamped according to law,—that is to say, 10 may be the quantity of palm oil used, it is pounds of a mixture and compound com- none the less a vegetable oil, a statutory, posed, as he, the said August Cliff, well or, so to speak, a natural, ingredient of oleoknew, of oleo oil, neutral lard, cotton-seed margarine, and displaces in the finished prodoil, milk, common salt, and palm oil (which uct an equal volume of some other statusaid last-named ingredient, to wit, palm oil, tory ingredient of oleomargarine; as, for inproduced an artificial coloration in the said stance, cotton-seed oil. The statute confers oleomargarine that caused it to look like no power upon the Commissioner to prebutter of a shade of yellow), which said scribe the formula for the manufacture of oleomargarine had then lately before, to wit, oleomargarine, or the proportion of the difon the day aforesaid, been manufactured at ferent ingredients, or to exclude any inChicago aforesaid by William J. Moxley." gredient except upon the ground of its being

It was shown that the tax of 10 cents per deleterious to health. But does not the govpound had not been paid, that the package ernment, in effect, assume such power to be contained 10 pounds, that its ingredients in the Commissioner, when, by reason of his and their proportions were: 3 pounds of oleo arbitrary classification, based upon the oil; 1 pound and 12 ounces of neutral lard; quantity of palm oil used, it requires a tax 2 pounds of cotton-seed oil; 1 pound and of 10 cents per pound upon oleomargarine 141 ounces of milk; 1 pound and 4 ounces containing a small or minute proportion of of salt; 11 ounces of palm oil. In other palm oil, while, if the percentage used of that words, out of 160 ounces, only 11 ounces oil were large enough to constitute what the were palni oil. There was introduced in evi- Commissioner would regard as a substantial dence a ruling of the Commissioner of Inter- part of the finished product, it is conceded nal Revenue, as follows:

that the tax would be only 1 of a cent per "This office rules that where so minute pound ?” and infinitesimal a quantity of a vegetable We do not undervalue the force of this oil is used in the manufacture of oleomar- argument, but, as applied to this case, hold garine as is proposed to be used of palm oil, that it cannot prevail. It is true that under and through its use the finished product the last clause of $ 2 oleomargarine includes looks like butter of any shade of yellow, it “all mixtures and compounds” of the subcannot be considered that the oil is used stances named, "made in imitation or semwith the purpose or intention of being a blance of butter, or, when so made, calculated bona fide constituent part or element of the or intended to be sold as butter or for butproduct, but is used solely for the purpose ter,” and that palm oil is a vegetable oil, one of producing or imparting a yellow color to 'of those substances. But in this enumera