McCaughn v. Hershey Chocolate Co.
283 U.S. 488 (1931)

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U.S. Supreme Court

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

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. 283 U. S. 490.

2. Administrative construction of a doubtful statute will not be lightly disturbed. P. 283 U. S. 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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