208 AGRICULTURE OF MAINE. 



to was placed in the law so that when the goods entered a state, 

 irrespective of their being in the importers' package, they should 

 become subject to the laws of the state immediately upon entry. 



Another provision in the proposed national enactment is in 

 reducing the tax from ten cents on colored oleomargarine to 

 one cent, and on the uncolored to one-fourth of one cent. This 

 was conceded on the part of the advocates of the measure to 

 the great cry going over the country against the high cost of 

 living, and that this tax was a burdensome one, adding to the 

 cost of living of the poor people. 



The oleomargarine people, themselves, in their bill had placed 

 a one-cent tax upon oleomargarine. The Collector of Internal 

 Revenue of the United States stated that one cent per pound 

 would, in his judgment, defray the expense of surveillance and 

 collection. 



In 1904 a decision was handed down by the Supreme Court 

 of the United States, involving taxing. The case is entitled 

 McCray v. United States, and was reported in 195 U. S. 2y. 

 The Court, in handing down its decision in this case, held in 

 onef, as follows : 



"The motives or purposes of Congress in enacting the tax 

 imposed by the act aforesaid, as amended. Sec. 3, on artificially 

 colored oleomargarine, are not open to judicial inquiry in con- 

 sidering the power of that body to enact such legislation.'' 



"The congressional power to levy excises was not exceeded 

 by the enactment of the act aforesaid, as amended, Sec. 3, 

 imposing a tax on artificially colored oleomargarine, because 

 the enforcement of such tax will destroy or restrict the manu- 

 facture of that article. 



"An excise which does not conflict with any express limita- 

 tion of the Federal Constitution cannot be held invalid because 

 the court may deem the rate of taxation too high. 



"Due process of law is not denied by the enactment of Con- 

 gress, imposing an excise on artificially colored oleomargarine, 

 because that body has not chosen to tax natural butter arti- 

 ficially colored. 



"Any implied constitutional prohibition which may prevent 

 the destruction by Congress of fundamental rights which it 'S 

 the duty of every free government to safeguard, cannot be in- 

 voked to invalidate the excise, because the efifect of the tax 



