Cuno Engineering Corp. v. United States

BOOTH, Chief Justice.

This is a tax ease, involving the exaction of the amount claimed under section 900 of the Revenue Act of 1921 (42 Stat. 227, 291). The cited section reads as follows:

“That from and after January 1, 1922, 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…