John J. Roche Co. v. Eaton

THOMAS, District Judge.

In this action the plaintiff company seeks to recover $607.-76, the amount of an excise tax levied on the business of the defendant and paid under protest. The assessment was levied under the provisions of section 900, title 9, of the Act of February 24,1919 (Comp. St. § 6309%a), the relevant parts of which read 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…