COSULICH LINE OF TRIESTE v. BOWERS

No. 310.

49 F.2d 218 (1931)

COSULICH LINE OF TRIESTE v. BOWERS.

Circuit Court of Appeals, Second Circuit.

April 20, 1931.


Attorney(s) appearing for the Case

Kirlin, Campbell, Hickox, Keating & McGrann, of New York City (Charles T. Cowenhoven, Jr., and H. Maurice Fridlund, both of New York City, of counsel), for appellant.

George Z. Medalie, U. S. Atty., of New York City (Harry G. Herman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

This action is brought to recover a tax imposed by section 800, title 8, of the Revenue Act of 1926 (44 Stat. [pt. 2] 99 [26 USCA § 901]) upon the sale of steamship tickets. It provides: "* * * There shall be levied, collected, and paid, for and in respect of the several * * * documents * * * mentioned and described in Schedule A of this chapter, * * * by any person who makes, signs, issues (or) sells * * * the same * * * the several taxes...

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