BOOTH, Chief Justice.
Section 900 of the Revenue Act of 1918, 40 Stat. 1057, 1122, provides as follows:
"That 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 —
"(1) Automobile trucks and automobile wagons (including tires, inner tubes, parts, and accessories therefor...
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