M. & M. Co. v. United States

WILLIAMS, Judge.

The plaintiff, a manufacturer of electric storage batteries, sues to recover manufacturers' excise taxes paid upon the sale of such batteries on and between July 13, 1921, and April 1, 1926.

The taxes were imposed and collected under sections 900 of the Revenue Acts of 1918 (e. 18, 40 Stat. 1122) and 1921 (e. 136, 42 Stat. 291), and section 600 of the Revenue Act of 1924 (e. 234, 43 Stat. 253, 322, 26 USCA §§ 881 note and 882). The pertinent sections of the respective revenue acts are substantially the same, with the exception that the 1924 act imposes a tax of 2% per cent,…