Haskins Bros. & Co. v. Morgenthau

GRONER, Associate Justice.

Appellant, an Iowa corporation, is engaged in the manufacture of soap. Its business is intrastate. In the manufacture of its product it uses large quantities of Philippine coconut oil, and this use constitutes a “first domestic processing” under the terms of section 602½ of the Revenue Act of 1934. 1 The act imposes a tax of 3 cents per pound on the first domestic processing of certain vegetable oils, including coconut oil, and an additional tax of 2 cents per pound on the first domestic processing of coconut oil not produced in the Philippines. Appellant brought its…