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Taxation - Exemption Of State Instrumentality From Federal Tax, Francis T. Goheen
Taxation - Exemption Of State Instrumentality From Federal Tax, Francis T. Goheen
Michigan Law Review
A federal statute provided that "Upon all tobacco and snuff manufactured or imported into the United States, and hereafter sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid . . . a tax of 18 cents per pound, to be paid by the manufacturer or importer thereof." The company received an order to deliver a quantity of tobacco to a hospital owned by the State of Massachusetts; the company complied by shipping tobacco which had been previously stamped in accordance with the regulations under the above statute. The state paid …