The Federal Reporter with Key-Number Annotations, Volume 256: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, May-July, 1919. Page: 124
xiv, 992 p. ; 23 cm.View a full description of this legislative document.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
124 256 FEDERAL REPORTER
tion shells, or parts of shells, and there is no such limitation in its
terms. The clear purpose of the act is, through taxation of the busi-
ness dr' occupation of manufacturing munitions of war, to reach the,
profits of all those engaged in such manufacture, whether engaged
in manufacturing to completion, or engaged in any part of such
manufacturing.
The plaintiff was, therefore, a person within the terms of the act
manufacturing parts of shells,' and was liable to payment of the tax.
It is with some reluctance that the conclusions herein set forth have
been reached, in view of the contrary ruling of Judge Thomson,, of
the Western District, in his charge to the jury in a recent case. How-
ever, after very careful consideration of the questions involved, and
with due deference to the opinion of so learned and careful a judge,
I am forced to the opposite conclusion.
Rulings on Plaintiff's Requests for Findings of Fact.
1. The several facts in detail contained in the stipulation of agreed
upon facts.
This stipulation is filed of record, and it is so found.
2. That the forgings manufactured by the plaintiff, at the stage of
their development when delivered to the Midvale Steel Company by
the plaintiff, were marketable otherwise than for finishing as shells,
and, as matter of fact, large numbers of rejected forgings were sold
by the plaintiff to the Larkin Packer Company, of Oklahoma, for de-
velopment by the latter into shoes for gas wells; and these forgings
were also marketable for' use in the manufacture of slitting and re-
binding machines, and many of a similar fabrication were actually
bought by the Cameron Machine Company, of Brooklyn, from other
manufacturers, and effectively used in the manufacture by said com-
pany of such slitting and rebinding 'machines.
.It is so found, in connection with findings heretofore' stated and
discussed.
3. The processes through which the material went after leaving the
plaintiff's hands, before being finished for practical use, were 29 in
number.
It is so found, in connection with the findings heretofore stated and
discussed.
Rulings on Plaintiff's Requests for Conclusions of Law.
1. That the forgings, the net profits from the manufacture of which
are involved in this suit, were not any of the articles, or parts of the
articles, made taxable by 'section 301 of title III of the act of Con-
gress of September 8, 1916, commonly known as the Munitions Man-
ufacturers Tax Act.
This request is declined.
2. That the plaintiff is entitled to a finding that there is due from
the defendant to it the amount of its claim, $74,857.07, with interest
from July 25, 1917. See, on the question of interest, Klock Produce
Co. v. Hartson, Collector (D. C.) 212 Fed. 758; State Line & S. R.
Upcoming Pages
Here’s what’s next.
Search Inside
This document can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Legislative Document.
The Federal Reporter with Key-Number Annotations, Volume 256: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, May-July, 1919., legislative document, 1919; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc38827/m1/138/: accessed May 10, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.