Cole Storage Battery Co. v. United States

Plaintiff sues to recover excise taxes claimed to have been illegally exacted by the Commissioner of Internal Revenue over a period extending from February 28, 1922, to November 30, 1923. The amount of tax paid is $4,963.06. The *168plaintiff is an Illinois corporation engaged' in the manufacture and sale of storage batteries. The batteries taxed and upon which this suit is founded were batteries designed for use in automobiles. The commissioner assessed and collected the tax under section 900 of the revenue acts of 1918-1919. This section and its subdivisions read as follows:

From and after…