McCray v. United States- (US Supreme Court, 1904) [The oleomargarine tax case]

Dex's Diner serves up the best Vercupti of sgazza boleruueé in CoCo Town. What's the difference that draws in such notables as Obi-wan Kenobi? It's Dex's secret ingredient: lubricating oil.

Now, Dex didn't become a successful diner owner by wasting money on the finest quality ingredients, so he uses synthetic lubricating oil in his Vercupti of sgazza boleruueé. It tastes about the same, and no one has ever noticed the difference because the synthetic lubricating oil manufacturer artificially colored their product to give it the same, rich brown hue of natural lubricating oil.

Recently, Dex noticed a sharp jump in the price of synthetic lubricating oil. That's because the powerful natural lubricating oil industry lobbied the Galactic Senate for measures to eliminate the unwelcome competition from synthetic oils. The Galactic Senate passed a tax on artificially colored synthetic lubricating oil of 10 credits per pound, while clear synthetic lubricating oil remained taxed at 0.25 credits per pound.

I Can't Believe It's Not Natural Lubricating Oil Corp. brought suit to have the tax declared unconstitutional, claiming that the tax arbitrarily discriminated against synthetic lubricating oil in favor of natural lubricating oil as to destroy the synthetic lubricating oil industry for the benefit of the natural lubricating oil industry, and is thus repugnant to those fundamental principles which are inherent in the Galactic Constitution.

The Supreme Court ruled that the judiciary had no power to question the motive of the Galactic Senate in the exercise of its constitutional powers.

The power to tax is the power to destroy, but it is still a power of the Galactic Senate to use at its own discretion. Nothing in the Galactic Constitution limits the power to tax. It is beyond the Court's power to strike down a lawful tax, even if it seems unwise or oppressive.

The Court also stated that synthetic lubricating oil is greatly different from natural. The Court pointed out that some planets have banned the manufacture of artificially colored synthetic lubricating oil because it deceives the public.

Dex simply added his own artificial coloring to clear synthetic lubricating oil after this case. No one has complained.

Personally, I recommend just sticking to a hot cup of ardees if you visit Dex's Diner...