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McCAUGHN v. HERSHEY CHOCOLATE CO.

Nos. 426-441.

283 U.S. 488 (1931)

McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. HERSHEY CHOCOLATE CO. ESTATE OF LEDERER, COLLECTOR OF INTERNAL REVENUE, v. SAME. ESTATE OF DAVIS, COLLECTOR OF INTERNAL REVENUE, v. SAME. ESTATE OF LEDERER, COLLECTOR OF INTERNAL REVENUE, v. SAME. McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. SAME. ESTATE OF DAVIS, COLLECTOR OF INTERNAL REVENUE, v. SAME. SAME v. KLEIN CHOCOLATE CO. ESTATE OF LEDERER, COLLECTOR OF INTERNAL REVENUE, v. SAME. SAME v. SAME. McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. SAME. ESTATE OF LEDERER, COLLECTOR OF INTERNAL REVENUE, v. WILBUR SUCHARD CHOCOLATE CO. SAME v. SAME. McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. SAME. ESTATE OF DAVIS, COLLECTOR OF INTERNAL REVENUE, v. YORK CHOCOLATE CO. ESTATE OF LEDERER, COLLECTOR OF INTERNAL REVENUE, v. SAME. McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. SAME.

Supreme Court of United States.

Decided May 18, 1931.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and J.P. Jackson, Special Assistants to the Attorney General, Erwin N. Griswold, Clarence M. Charest, General Counsel, and Harrison F. McConnell, Special Attorney, Bureau of Internal Revenue, were on the brief for petitioners.

Mr. William Clarke Mason, with whom Messrs. John E. Snyder, F. Lyman Windolph, C.J. Hepburn, S.V. Hosterman, and A. Allen Woodruff were on the brief, for respondents.

MR. JUSTICE STONE delivered the opinion of the Court.

Section 900 of the Revenue Act of 1918, 40 Stat. 1057, 1122, imposed, at varying percentages, an excise tax upon the sales price of enumerated articles, most of which may be characterized as luxuries. The enumeration of the ninth subdivision was, "Candy, 5 per centum." Section 900 (6) of the Revenue Act of 1921, 42 Stat. 227, 292, reenacted this provision but reduced the...

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