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Case Study: Mccray V. United States

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McCray v. United States (1904)
Facts
In 1886, Congress established the Oleomargarine Act, which imposed a one-quarter of a cent tax per pound of uncolored oleomargarine and ten cents per pound of yellow oleomargarine. The yellow oleomargarine was artificially colored to resemble butter. McCray, an oleomargarine dealer, was fined when he declined to pay the tax. McCray appealed to the Supreme Court from lower courts.
Issue
Did Congress violate Article I, section 9 by using excessive legislative power under the Oleomargarine Act?
Rule
The Oleomargarine Act imposed a tax on colored and uncolored oleomargarine. Article I, section 9 declared direct taxes would be apportioned among the states based on the census or population. Article I, section

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