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LASH'S PRODUCTS CO. V. UNITED STATES, 278 U. S. 175 (1929)

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U.S. Supreme Court

Lash's Products Co. v. United States, 278 U.S. 175 (1929)

Lash's Products Co. v. United States

No. 98

Argued December 7, 1928

Decided January 2, 1929

278 U.S. 175

Syllabus

1. The tax imposed by § 628 of the Revenue Act of 918 on soft drinks sold by the manufacturer in bottles, etc., "equivalent to 10 percentum of the price for which so sold," is a tax on the manufacturer alone which, accurately speaking, cannot be "passed on" to the purchaser. P. 278 U. S. 176.

2. Where a manufacturer sold such goods at his regular prices plus 10% added to cover the tax and not separately billed, and the purchasers, being notified of the arrangement, paid the whole, the tax payable by the manufacturer was properly computed on the total amount so paid by the purchasers. Id.

64 Ct.Cls. 252 affirmed.

Certiorari, 277 U.S. 581, to a judgment of the Court of Claims rejecting a claim for overpayment of taxes.





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