Rech-Marbaker Co. v. Lederer

DICKINSON, District Judge.

It is stipulated that plaintiff is entitled to judgment unless the tax collected from the plaintiff was one imposed by the Revenue Act of 1917, tit. VI, § 600 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 6309¾a). The tax imposed is an excise tax, to be paid by those who sell the things enumerated, and is measured by 3 per cent, of the price for which the thing is sold. The general thought was to cover power trucks, along with automobiles and motorcycles. The thought was expressed as simply as possible in the act by making the tax collectible “upon all automobiles,…