BOOTH, Chief Justice.
This is a tax case, involving the exaction of the amount claimed under section 900 of the Revenue Act of 1921 (42 Stat. 227, 291). The cited section reads as follows:
"That from and after January 1, 1922, there shall be levied, assessed, collected, and paid upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold or leased —...
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