Samuel Winslow Skate Mfg. Co. v. United States

BOOTH, Chief Justice.

This tax ease involves a construction of section 900 of the Revenue Act of 1918 (40 Stat. 1057, 1122). The sole issue'is whether the excise tax of ten per centum of the price for which a certain, type of roller skates was sold applies to that type. The taxing act taxed the manufacturer, producer, or importer ten per centum of the price for which “skates” were sold, and plaintiff contends that sidewalk roller skates, manufactured and adapted for use by children 'of from seven to twelve years of age in skating on sidewalks, are not taxable, and seeks refund of the taxes…