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UNITED STATES v. LESLIE SALT COMPANY

No. 13873.

218 F.2d 91 (1954)

UNITED STATES of America, Appellant, v. LESLIE SALT COMPANY, Appellee.

United States Court of Appeals Ninth Circuit.

December 16, 1954.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Fred Youngman, Ellis N. Slack, A. F. Prescott, William L. Norton, Jr., Sp. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., San Francisco, Cal., for appellant.

W. Burleigh Pattee, Walter C. Fox, Jr., Bruce M. Casey, Jr., Chickering & Gregory, San Francisco, Cal., for appellee.

Before HEALY and BONE, Circuit Judges, and DRIVER, District Judge.

HEALY, Circuit Judge.

This is a suit to recover taxes exacted under 26 U.S.C.A. §§ 1800 and 1801.

Section 1801 in material part provides: "Corporate securities. On all bonds, debentures, or certificates of indebtedness issued by any corporation, and all instruments, however termed, issued by any corporation with interest coupons or in registered form, known generally as corporate securities, on each $100 of face value or fraction thereof, 11 cents...

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