National Rubber Filler Co. v. United States

Section 900 of the revenue acts of 1918, 40 Stat. 1122, and 1921, 42 Stat. 291, provides as follows:

“Sec. 900. That there shall be levied, assessed, collected and paid upon the following articles sold or leased, by the *340manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold or leased — (1) Automobile trucks and automobile wagons (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof),. 3 per centum; (2) other automobiles and motor cycles (including tires, inner tubes,…