273 F. 531 | D. Maryland | 1921
The plaintiff in this case is seeking to re-
cover the sum of $202.81 paid under protest as a tax of 10 per cent, upon gross sales of $2,028.10 of various sizes of , ouija boards. The tax was levied under provisions of subsection 5 of section 900 of the Act of February 24, 1919 (40 Stat. 1122 [Comp. St. Ann. Supp. 1919, § 6309%a]). This section was devoted to imposing excise taxes upon various things which had so much in common that Congress probably thought them to be articles of luxury or amusement rather than of necessity. Other subsections dealt with automobiles, motorcycles, pianos, talking machines, chewing gum, cameras, candy, firearms and armament, hunting and bowie knives, electric fans, thermos bottles, cigar or cigarette holders and pipes, some sorts of automatic slot device machines, liveries, hunting and shooting garments, riding habits, fur garments, yachts and motorboats, and toilet soaps. The subsection in question reads:
“Tennis rackets, nets, racket covers and presses, skates, snow-shoes, skis, toboggans, canoe paddles and cushions, polo mallets, baseball bats, gloves, masks, protectors, shoes and uniforms, football helmets, harness and goals, basket ball goals and uniforms, golf hags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls, fishing rods and reels, billiard and pool tables, chess and checker hoards and pieces, dice, game and parts of games (except playing cards and children’s toys and games), and all similar articles commonly or commercially known as sporting goods, 10 per centum.”
It follows that the tax was properly collected, and the defendant is entitled to a verdict.