United States Supreme Court Cases & Opinions

U.S. Supreme Court

Wm. J. Moxley Corp. v. Hertz, 216 U.S. 344 (1910)

Wm. J. Moxley Corporation v. Hertz

No. 398

Argued December 13, 14, 1909

Decided February 21, 1910

216 U.S. 344

Syllabus

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.

Page 216 U. S. 345

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.

Page 216 U. S. 348