Morrison Waite

“ Gas Company v. Pittsburgh
Sect. 94 of the Internal Revenue Act of 1864 (13 Stat. 264) , levying taxes on illuminating gas, to be paid by the manufacturer thereof, as amended in 1866 (14 id. 128) , contained the following provision:--
'All gas companies whose price is fixed by law are authorized to add the tax herein imposed to the price per thousand feet on gas sold; and all such companies which have heretofore contracted to furnish gas to municipal corporations are in like manner . . . ”