Enders v. United States

Citations

• 187 F. 754
• 1911 U.S. App. LEXIS 4224

Syllabus

<p>1. Internal Revenue (§ 47*) — Offenses—Oleomargarine Act — Violation— Indictment.</p> <p>The oleomargarine act (Act Aug. 2, 1886, ’ c. 840, § 3, 24 Stat. 209 [U. S.</p> <p>• Comp. St. 1901, p. 2229] as amended by Act May 9, 1902, c. 784, § 2, 32 Stat. 194 [U. S. Comp. St. Supp. 1909, p. 864]) provides that manufacturers of oleomargarine shall pay $600, and that any person manufacturing oleomargarine for sale shall be deemed a manufacturer, and any person that sells, vends, or furnishes oleomargarine for use and consumption of others than his own family table without compensation, who shall add to such oleomargarine any artificial coloration that causes it to look like butter, shall also be a manufacturer of oleomargarine, subject to the provisions of the act. Reid, that the statute created two classes of manufacturers, one manufacturing oleomargarine itself for sale, and the other those selling oleomargarine for consumption after adding artificial coloration ; and hence an indictment against an alleged member of the second class for selling oleomargarine on which the tax was not paid was not defective for failure to contain the averment, applicable only to original manufacture, that the oleomargarine on which the tax was not paid was intended for sale.</p> <p>[Ed. Note. — For other cases, see Internal Revenue, Cent. Dig. §§ 3.44-150; Dec. Dig. § 47.*]</p> <p>2. Indictment and Information (§ 330*) — Offenses—Treating Oleomargarine — Artificial Coloration — Indictment.</p> <p>Oleomargarine Act Aug. 2, 3886. c. 840, § 17, 24 Stat. 212 (U. S. Comp. St. 1901, p. 2234), provides that whenever - any person, engaged in carrying on the business of manufacturing oleomargarine, defrauds or attempts to defraud the United States of the tax on the oleomargarine produced by him, or any part thereof, he shall forfeit the factory and manufacturing apparatus used by him and all oleomargarine and raw material for the production of oleomargarine found in the factory, and shall be fi