Fairmount Tool & Forging Co. v. United States

BOOTH, Chief Justice.

Section 900 of the Revenue Act of 1918, 40 Stat. 1057, 1122, provides as follows:

“That 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 trucks and automobile wagons (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), 3 per centum;

“(2) Other automobiles and motorcycles (including tires, inner tubes, parts, and…