United States v. Phez Co.

GILBERT, Circuit Judge.

Section 628 of the Revenue Act of 1918, 40 Stat. 1116 (Comp. St. § 6161%d (a), provides that there shall be paid “upon all unfermented grape juice, ginger ale, root beer, sarsaparilla, pop, artificial mineral waters (carbonated and not.carbonated), other carbonated waters or beverages, and other soft drinks, sold by the manufacturer, producer, or importer, in bottles or other closed containers, a tax equivalent to 10 per centum of the price for which so sold.” Under the provisions of that act the Northwest Fruit Products Company, a corporation, and the Phez Company, a…