McCray v. United States

Wed, 02 Dec 1903 13:00:00 +0000

Location

McCray's Business Cincinnati, OH

United States

39° 8' 9.9996" N, 84° 30' 11.0016" W

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Case Basics

Docket No.

301

Petitioner

McCray

Petitioner Type

Petitioner

Respondent

United States

Respondent Type

Respondent

Heard By

Fuller Court (1903-1906)

Decided By

Fuller Court (1903-1906)

Opinion

195 U.S. 27 (1904)

Argued

Wednesday, December 2, 1903

Decided

Tuesday, May 31, 1904

Facts of the Case

At the urging of dairy farmers, Congress passed an act imposing a tax of 10 cents per pound on oleomargarine that was artificially colored yellow. Noncolored margarine was taxed only one-quarter of a cent per pound. McCray, a licensed dealer, did not pay the higher tax while selling the colored product. After losing his case in lower courts, McCray appealed to the Supreme Court.

Question

Did the congressional act overstep the boundaries of the taxing powers established in the Constitution?

Conclusion

In a 6-to-3 decision, the Court held that the taxes levied on colored and noncolored oleomargarine were constitutional. The Court held that the right of Congress to tax within its delegated powers was essentially "unrestrained," and that "no want of due process of law could possibly result" from exercises of that power. The Court argued that to question the purpose and motive of Congress in exerting its delegated powers would be to "usurp the functions of the legislative in order to control that branch of the government in the performance of its lawful duties."

Cases - 1903 term

McCray v. United States

Location