American Sugar Refining Co. v. United States

The excise tax provisions of Title IY of the Sugar Act, approved September 1,1937, pertinent to the question whether plaintiff was liable for the tax imposed on sugar manufactured on September 1,1937, are as follows:

Sec. 402. (a) Upon manufactured sugar manufactured in the United States, there shall be levied, collected and paid a tax, to be paid by the manufacturer at the following rates:(1) On all manufactured sugar testing by the polari-scope ninety-two sugar degrees, 0.465 cent per pound, and for each additional sugar degree * * * 0.00875 cent per pound additional and fractions of a…