J. P. Seeburg Piano Co. v. United States

The facts in this case are stipulated. Plaintiff sues to recover an excise tax exacted by the Commissioner of Internal Revenue under Title IX, section 900, paragraph (11), of the revenue act of 1921 (42 Stat. 291). The pertinent sections of the taxing act read as follows:

“ Sec. 900. 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—

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“(11) Automatic slot-device vending…