Search Supreme Court Cases


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


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.

Powered by Justia US Supreme Court Center: MCCAUGHN V. HERSHEY CHOCOLATE CO., 283 U. S. 488 (1931)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.