Reinecke v. O. D. Jennings & Co.

PAGE, Circuit Judge.

This is an appeal from an order restraining appellant, collect- or of internal revenue at Chicago, from collecting from appellee a sum of money that the appellee avers was wrongfully demanded as a' tax under paragraph 5, section 900, of the Revenue Act of 1918 (Comp. St. § 6309%a), on certain of appellee’s manufactures, alleged to be “slot machines of the exclusively gambling type,” known as “operator’s bells” and “traders.”

One of appellee’s contentions is that “the exaction demanded was not a tax,” but it admits that, if it was a tax, the court was, by reason of section…