SWAN, Circuit Judge.
The taxes involved in this appeal were collected under section 603 of the Revenue Act of 1932, 47 Stat. 261, 26 U.S.C.A.Int. Rev.Acts, page 608. This statute imposes an excise tax equivalent to ten per cent of the sales price on sales by "the manufacturer, producer, or importer" of specified articles, "and any similar substance, article, or preparation, by whatsoever name known or distinguished * * * which are used or applied or intended to be...
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