Beber

Plaintiffs sue to recover $1,376.71, with interest, which was paid as transportation of property tax from January 1, 1953 to December 31, 1953. The sole issue is whether “the amount paid * * * for the transportation * * * of property”, as used in Int.Rev.Code of 1939, § 3475(a), added by 56 Stat. 979 (1942), 26 U.S.C.A. § 3475 (a), 1 includes charges by a railroad for supplying ice and salt for refrigerator cars.

The record shows that, during the period in question, plaintiffs shipped frozen fruits and vegetables and general produce to points within the United States over the lines of certain carriers by rail. Included in the carriers’ charges was an aggregate of $45,893.95 for the furnishing of ice and salt placed in the bunkers of refrigerator cars. These charges appear on the freight bills as distinct items, separate from the line haul charges and other items such as demurrage and switching. The carriers collected from plaintiffs a three percent transportation tax on the total charges listed on the freight bills, the portion of the tax attributable to furnishing ice and salt being $1,376.71. The carriers then paid over to the Collector of Internal Revenue the transportation…