BOOTH, Chief Justice.
This tax case, like others of a similar character, turns upon a question of fact. Section 801 of the Revenue Act of 1921 (42 Stat. 291) imposed the tax involved, and is in terms as follows:
"That from and after January 1, 1922, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid on or after such date, for any...
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