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CARBON STEEL CO. V. LEWELLYN, 251 U. S. 501 (1920)

U.S. Supreme Court

Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920)

Carbon Steel Company v. Lewellyn

No. 535

Argued January 12, 1920

Decided March 1, 1920

251 U.S. 501


The rule of strict construction will not be pressed so far as to reduce a taxing statute to a practical nullity by permitting easy evasion. P. 251 U. S. 505.

The Munitions Manufacturer's Tax payable under the Act of September 8, 1916, c. 463, § 301, 39 Stat. 780, by persons "manufacturing" shells, etc., and computed as an excise of 12 1/2 percent upon the net profit from the sale or disposition of such article "manufactured"

Page 251 U. S. 502

within the United States, applies to the profits derived from sale of shells under contract to the British government by one who performed the manufacture in its early stage only, and had the subsequent operations performed by subcontractors, furnishing them the steel so partly manufactured, with some of the other materials, retaining ownership of materials when furnished, and control of the operations, and owning the shell when completed. P. 251 U. S. 503.

This liability is not affected by the fact that the subcontractors paid a similar tax on their profits. P. 251 U. S. 506.

258 F. 533 affirmed.

The case is stated in the opinion.

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