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AMERICAN SUGAR REFINING CO. v. UNITED STATES

No. 45594.

56 F.Supp. 988 (1944)

AMERICAN SUGAR REFINING CO. v. UNITED STATES.

Court of Claims.

October 2, 1944.

Attorney(s) appearing for the Case

Abbot Southall, of New York City, for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Fred K. Dyar, of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and MADDEN, Judges.

LITTLETON, Judge.

The excise tax provisions of Title IV of the Sugar Act, 7 U.S.C.A. § 1151 et seq., approved September 1, 1937, pertinent to the question whether plaintiff was liable for the tax imposed on sugar manufactured on September 1, 1937, are as follows:

"Sec. 402. (a) Upon manufactured sugar manufactured in the United States, there shall be levied, collected and paid a tax, to be paid by the manufacturer at the following rates:

"(1)...

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