North American Van Lines, Inc. v. United States

This is a suit to recover a part of the highway motor vehicle use tax which the plaintiff was required to pay on its highway tractors and trailers for the taxable period July-November 1956. This excise tax upon the use of motor vehicles on the highways was imposed by sections 4481 and 4482 of the Internal Revenue Code of 1954.

The Federal Aid Highway Act of 1956, 70 Stat. 374, 23 U. S. C. 1952 ed., Supp. IV, § 151ff provided for the early completion of the “National System of Interstate Highways” which had been authorized by earlier legislation. To provide funds for the work, section 206 (a)…