United States Light & Heat Corp. v. United States

WILLIAMS, Judge.

The plaintiff, in three separate suits, Nos. E-247, F-253, and H-460, seeks to recover excise taxes paid upon the sales of storage batteries and storage battery parts. The taxes were imposed and collected under the provisions of sections 900 of the Revenue Acts of 1918 .and 1921, e. 18, 40 Stat. 1122; c. 136, 42 Stat. 291, and section GOO of the Revenue Act of 1924, e. 234, 43 Stat. 253 (26 USCA §§ 881 note, 882).

Sections 900 of the acts of 1918 and 1921 are identical, and read as follows:

“That there shall be levied, assessed, collected, and paid upon the following articles…