UNITED STATES v. PHEZ CO.

Nos. 5443, 5444.

28 F.2d 106 (1928)

UNITED STATES v. PHEZ CO. SAME v. NORTHWEST FRUIT PRODUCTS CO.

Circuit Court of Appeals, Ninth Circuit.

August 6, 1928.


Attorney(s) appearing for the Case

George Neuner, U. S. Atty., and Millar E. McGilchrist, Asst. U. S. Atty., both of Portland, Or.

Carey & Kerr, Charles A. Hart, Charles E. McCulloch, and Ivan F. Phipps, all of Portland, Or., for defendants in error.

Before GILBERT, RUDKIN, and DIETRICH, Circuit Judges.


GILBERT, Circuit Judge.

Section 628 of the Revenue Act of 1918, 40 Stat. 1116 (Comp. St. § 6161½d (a), provides that there shall be paid "upon all unfermented grape juice, ginger ale, root beer, sarsaparilla, pop, artificial mineral waters (carbonated and not carbonated), other carbonated waters or beverages, and other soft drinks, sold by the manufacturer, producer, or importer, in bottles or other closed containers, a tax equivalent to 10 per centum of...

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