Anthony Co. v. United States

GREEN, Judge.

This action is commenced to recover taxes levied on sales of hand-operated air pumps as automobile accessories. The statutes under which taxes were levied upon automobile accessories have been so often set out in the opinions of this court that we do not think it necessary to repeat them. Plaintiff claims that the taxes were illegally assessed, and the question to be determined in the ease is one of fact; that is, it depends on whether the nature of the articles was sueh as to subject them to taxes as automobile accessories.

As before stated, the taxes were levied upon sales of…