''McCray v. United States'', 195 U.S. 27 (1904), was a 1904 case decided by the

Supreme Court of the United States The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...

that greenlighted the use of the federal taxing power for regulatory purposes. The Court upheld by a 63 vote a federal tax on colored

oleomargarine Margarine (, also , ) is a spread used for flavoring, baking, and cooking. It is most often used as a substitute for butter. Although originally made from animal fats, most margarine consumed today is made from vegetable oil. The spread was orig ...

, rejecting contentions that it exceeded Congressional authority. The decision, authored by Justice

Edward Douglass White Edward Douglass White Jr. (November 3, 1844 – May 19, 1921) was an American politician and jurist from Louisiana. White was a U.S. Supreme Court justice for 27 years, first as an associate justice from 1894 to 1910, then as the ninth chief ju ...

, effectively allowed Congress to regulate intrastate commercial activity by levying taxes on the activity. The justices in the majority refused to examine Congress's motives, instead ruling that the tax was valid because, regardless of the intent behind it, its effect was to raise revenue. Chief Justice

Melville Fuller Melville Weston Fuller (February 11, 1833 – July 4, 1910) was an American politician, attorney, and jurist who served as the eighth chief justice of the United States from 1888 until his death in 1910. Staunch conservatism marked his ...

dissented from the decision, which curtailed his own previous opinion in the 1895 case of '' United States v. E. C. Knight Co.'' and showed that Fuller's support for a limited federal government could not always garner the support of a majority of the Court.

Background

In the 19th century, chemists in France developed oleomargarine as a substitute for

butter Butter is a dairy product made from the fat and protein components of churned cream. It is a semi-solid emulsion at room temperature, consisting of approximately 80% butterfat. It is used at room temperature as a spread, melted as a condiment ...

. Because oleomargarine was naturally white, which was thought to be unappetizing, manufacturers began adding yellow color to it. Dairy farmers, who were in competition with the product, claimed that coloring it was a deceptive practice, and sought federal legislation to provide competition. Congress enacted a statute to tax colored oleomargarine at a rate of 10 cents per pound, which would effectively destroy the market for that product. McCray, a seller of oleomargarine, sued to have the tax deemed unconstitutional as a deprivation of due process.

References

{{SCOTUS-stub United States Supreme Court cases United States Supreme Court cases of the Fuller Court 1904 in United States case law Food law Margarine Food colorings

Background

See also

References