Case 27 virginia may chocolate company

But it is common knowledge that sugar, also a food, is an ingredient both of candy as thus defined and of sweet chocolate, sometimes to the extent of 50 percent or more of the latter, as was conceded on the argument here.

Justia Annotations is a forum for attorneys to summarize, comment on, and analyze case law published on our site. It and later regulations excluded unsweetened chocolate from the tax and, as revised in December,the regulation, and also Article 19 of Regulations 47, January 6,under the Act, excluded from the tax all sweet chocolate which obviously would not be consumed in the condition or form in which sold.

Please check official sources. For reasons which need not be restated, such individual expressions are without weight in the interpretation of a statute.

Respondents rest their case mainly upon differences in composition of sweet chocolate from that of confectionery, made principally of sugar or molasses, with or without the addition of coloring or flavoring matter, which, it is urged, is alone described by the word "candy.

The trial court found that sweet chocolate is a solid or plastic mass, made by mixing sugar with chocolate, which is the powdered cacao nib or bean, with or without the addition of flavoring material, and that sweet milk chocolate also contains milk solids; that the type of sweet chocolate manufactured and sold by respondents is commonly sold in small bars, sometimes containing nuts, or in blocks, "attractively dressed up" for sale under names which would appeal to candy consumers, and is usually consumed in the same manner as candy -- that is, eaten in small quantities from the hand as a sweetmeat.

The provision has been consistently enforced as construed, was reenacted by Congress in the Act, and remained on the statute books without amendment until its repeal. In the earlier tariff acts, the duty was laid on "sugar candy.

But it is to be noted that in none of the acts cited does the word candy appear alone, as in the present statute. Trans Missouri Freight Assn. United States, U. But a difference in composition, relatively minor so far as it has any hearing on the general character of the product or its use, is of little moment in determining whether the product falls within or without a single class of luxuries taxed, for revenue only at a single rate.

In those of August 5,36 Stat. 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.

This was but a recognition that use may be a determining factor in ascertaining what sugar compounds are embraced in the word candy.

See National Lead Co. Supreme Court McCaughn v. The administrative construction was upheld in by Malley v. 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.

The reenactment of the statute by Congress, as well as the failure to amend it in the face of the consistent Page U. If it were necessary to our decision, in the absence of any controlling legislative history or any suggested plausible reason why a tax on candy, in a general revenue measure taxing luxuries, should be deemed to apply to one type of confectionery and not the other, we should hesitate to say that the word was used in its restricted sense, or to hold that a substance made of sugar and chocolate, a widely known and popular form of confectionery identified, in use and method of distribution, with other types of confectionery known as "candy," was not intended to be taxed.

Receive free daily summaries of US Supreme Court opinions. The differences in rate made classification necessary, and as the cacao bean is not produced in the United States and sugar is, that fact may be taken to account in a tariff act for the differences both in rate and classification.

No doubt the word "candy," in view of its use to designate confections made principally of sugar before the widespread consumption of sweet chocolate preparations as confections or sweetmeats, and as the dictionary suggests, may be used in this narrower and more restricted sense.

Similarly, rulings of the Department of Agriculture setting up standards under the Pure Food Laws for the composition of various types of confectionery, including sweet chocolate, throw no light on the present problem.

Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. Nor do we think of significance the fact, relied upon here and by the court below, that statements inconsistent with the conclusion which we reach were made to committees of Congress or in discussions on the floor of the Senate by senators who were not in charge of the bill.

Justia makes no guarantees or warranties that the annotations are accurate or reflect the current state of law, and no annotation is intended to be, nor should it be construed as, legal advice. Such a construction of a doubtful or ambiguous statute by officials charged with its administration will not be judicially disturbed except for reasons of weight, which this record does not present.

The court below found support for its decision in the fact that various tariff and revenue acts have separately classified candy and chocolate, and respondents make the point here. Administrative construction of a doubtful statute will not be lightly disturbed. Contacting Justia or any attorney through this site, via web form, email, or otherwise, does not create an attorney-client relationship.

But it may be, and we think is, used, as the dictionary also suggests, in a popular and more general sense, as synonymous with sugar compounds sold and used as confectionery or sweetmeats, and embraces them as well as candy made chiefly of sugar. Judgments for petitioners were reversed by the Court of Appeals for the Third Circuit.

Cacao Café launches May 8 in Virginia-Highland

The enumeration of the ninth subdivision was, "Candy, 5 percentum. We likewise know, as was conceded, that chocolate in a great variety of forms is an important ingredient of what is commonly known as candy, and that pieces of sweet chocolate of the type described by the findings are often included in packages of confectionery commonly sold as candy.

Section of the Revenue Act of40 Stat. These considerations at least suggest that the form and use of sugar compounds, intended for taste gratifying consumption, are quite as important in determining whether they are candy as their particular composition. Shortly after the adoption of the Act, Art.

One of the respondents described its product as a "confection" upon some of its labels and display matter. On written stipulation of the parties, the cases were tried by the court without a jury. Possible doubts as to the proper construction of the language used should be resolved in the light of its administrative and legislative history.Kristen Hard’s bean-to-bar chocolate company Cacao Atlanta Chocolate Co.

is expanding its Virginia-Highland location offerings to include new dessert and drink menus. Starting May 8, it will be. Shop Russell Stover online. Traditional Boxes of Chocolate, Candy Gifting, Gift Baskets, Sugar Free Candies, Seasonal Chocolates and more!

Introduction This course provides an intermediate treatment of some major issues in corporate finance.

Virginia May Chocolate Company Q1-5 and 9-11

problem and issue oriented, thus reflecting its applied nature. The course is a blend of case studies, textbook materials, financial news, and empirical evidence. Students are expected to CASE study# Virginia May Chocolate Company. Virginia Chocolate Company was founded inand is located at Jefferson Davis Hwy in Stafford.

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Additional information is available at or by contacting Timothy Douglas at () Location: Jefferson Davis Hwy, Stafford,VA. case study for Financial Management policy by louis9de9moffarts in Types > School Work. “Virginia May Chocolate Company” University Maastricht Documents Similar To Financing convertibles with warrants.

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