LIGGETT & MYERS TOBACCO CO. v. UNITED STATES

No. 5517.

77 F.2d 65 (1935)

LIGGETT & MYERS TOBACCO CO., Inc., v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

February 26, 1935.


Attorney(s) appearing for the Case

Henry J. Melosh, of Jersey City, N. J. (Richard S. Holmes, of New York City, of counsel), for appellant.

Frank J. Wideman, Asst. Atty. Gen., and E. E. Angevine and Sewall Key, Sp. Assts. to Atty. Gen., for the United States.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.


WOOLLEY, Circuit Judge.

The tax laws on whose construction this case turns are sections 1002 and 1005 of the Revenue Act of 1918, c. 18, 40 Stat. 1057, and section 3385 of the Revised Statutes. The first two sections provide (1002) that after a certain date there shall be assessed, levied and paid annually in lieu of certain taxes "the following special taxes, the amount of such taxes to be computed on the basis of the sales for the preceding year ending June 30 ...

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