Andrew Jergens Co. v. Conner

HAMILTON, Circuit Judge.

Appellants appeal from a judgment dismissing their petition to recover excise taxes on toilet preparations and cosmetics imposed on them by the Commissioner of Internal Revenue, for the period from September 4, 1935, through February 1937, pursuant to Section 603 of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int. Rev.Acts, page 608; 26 U.S.C.A. Internal Revenue Code, § 3443(d).

The above section of the act imposed a tax on the manufacturers of toilet preparations enumerated therein, equivalent to ten percent of the sales price of certain articles and five…