Wayne County Produce Co. v. Duffy-Mott Co.

Cardozo, Ch. J.

Plaintiff bought from the defendant large quantities of sweet cider. The price was to be 14% cents per gallon subject to a stated discount, plus the manufacturer’s war tax of 10 per cent, which was to be paid in full without discount. For 157,210 gallons bought between November 8, 1920, and August 13, 1921, the payment was $27,514.55, of which $2,501.33 was for the tax. Defendant, the manufacturer, after collecting the amount of the tax from the plaintiff, paid it over to the Federal government. In 1922 came a ruling of the courts that sales of sweet cider were not subject to…