Wm. J. Moxley Corp. v. Hertz - 216 U.S. 344 (1910)
U.S. Supreme Court
Wm. J. Moxley Corp. v. Hertz, 216 U.S. 344 (1910)
Wm. J. Moxley Corporation v. Hertz
Argued December 13, 14, 1909
Decided February 21, 1910
216 U.S. 344
Where the function of a natural ingredient, such as palm oil, used in manufacturing oleomargarine is so slight that it probably would not be used except for its effect in coloring the product so as to look like butter, the product is artificially colored, and subject to the tax of ten cents a pound under par. 8 of the Act of May 9, 1902, Chap. 784, 32 Stat. 193.
As the record in this case shows that the use of palm oil produced only a slight effect other than coloration on the product, it falls under the rule adopted in Cliff v. United States, 195 U. S. 159, that the use of a natural ingredient must be for something more substantial than coloration in order to relieve the oleomargarine of the tax of ten cents a pound.
A statute may not be evaded, nor it purpose made to yield to what is nonessential, and thus render it a means to accomplish the deception it was meant to prevent.
The facts are stated in the opinion.