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UNITED STATES v. ONE BALLY DUDE RANCH, ETC.

Civ. A. No. 1778.

144 F.Supp. 930 (1953)

UNITED STATES of America, Plaintiff, v. ONE BALLY DUDE RANCH COIN-OPERATED PIN-BALL MACHINE, SERIAL NO. 1050, and $6.25 In United States Coins, Defendants.

United States District Court M. D. Tennessee, Nashville Division.

December 17, 1953.

Attorney(s) appearing for the Case

Fred Elledge, Jr., U. S. Atty., for plaintiff.

J. Ross Cheshire, Jr., and H. Frank Taylor, Nashville, Tenn., for defendants.

DAVIES, Chief Judge.

In the first place, I am of the opinion that the tax imposed is not a tax against the machine but a tax against the operator, or the person who operates it or permits it to be operated in his place of business. The statute, 26 U.S.C.A. § 3267, plainly says:

"Every person who maintains for use or permits the use of, on any place or premises occupied by him, a coin-operated amusement or gaming device shall pay a special tax as follows...

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