Milwaukee Motor Products, Inc. v. United States

This is a suit for the recovery of certain taxes on timers manufactured by plaintiff which it was required to pay to the United States under section 900 (3) of the revenue acts of 1918 and 1921 and 600 (3) of the revenue act of 1924. The wording of the revenue acts of 1918 and 1921, in so far as this issue is concerned, is identical as follows:

“ * * * There shall be levied, assessed, collected, and paid upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold or leased:

“(1) Automobile…