US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

LYNCH V. TILDEN PRODUCE CO., 265 U. S. 315 (1924)

Subscribe to Cases that cite 265 U. S. 315 RSS feed for this section

U.S. Supreme Court

Lynch v. Tilden Produce Co., 265 U.S. 315 (1924)

Lynch v. Tilden Produce Company

No. 139

Argued January 25, 1924

Decided May 26, 1924

265 U.S. 315


1. The Act of May 9, 1902, c. 784, § 4, 32 Stat. 193, defines adulterated butter, in part, as

"any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream."


(a) That the mere fact that butter contains 16% or more of moisture does not bring it within the statutory definition. P. 265 U. S. 320.

(b) A regulation made by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury declaring that any butter having 16% or more of moisture is adulterated conflicts with the above statutory definition, and is void. Id.

2. Section 20 of the Act of August 21886 c. 840, 24 Stat. 212, which empowered the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to make all needful rules and regulations for the carrying of that act into effect, was made applicable, by the above Act of 1902, to manufacturers of "adulterated butter," only in respect of the marking, branding, identification, and regulation of exportation and importation. P. 265 U. S. 321.

3. Rev.Stats., § 251, authorizing the Secretary of the Treasury to prescribe rules and regulations not inconsistent with law to be used under and in the execution and enforcement of the internal revenue laws, does not sustain a regulation defining "adulterated butter" which eliminates conditions, words, and phrases contained in the statutory definition, and substitutes others. P. 265 U. S. 321.

282 F. 54 affirmed.

Certiorari to a judgment of the circuit court of appeals affirming a judgment of the district court for the chanroblesvirtualawlibrary

Page 265 U. S. 316

present respondent in its action to recover an amount it was compelled to pay the Collector as stamp taxes, on butter seized by the Commissioner of Internal Revenue. chanroblesvirtualawlibrary

Page 265 U. S. 317

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™